CA INTER ADVANCED ACCOUNTS - MAY'24

SEQUENCE OF REVISION
Prepared by CA. Jai Chawla Sir
DURATION IN HOURS (CONCEPT +
S.NO. TOPIC NAME MINIMUM QUESTIONS TO BE PRACTICED
PRACTICE)
FIRST PORTION
1 BUYBACK OF SHARES 3 QUESTIONS OF "3 TESTs" 3 OTHER QUESTIONS 4
2 AS 20 - EPS BEPS - 5 QUESTIONS; DEPS - 5 QUESTIONS 4
FINANCIAL STATEMENTS (BS & P&L
3 CHAPTER) (COVER SCHEDULE III + 7-8 BIG QUESTIONS 9
DIVISIBLE PROFIT ALSO)
AS 11 - EFFECTS OF CHANGES IN FORGN EX.
4 8 QUESTIONS 4
RATES
5 AS 15 - EMPLOYEE BENEFITS ATTEMPT ALL AS TRUMP QUESTIONS 4
8 B/S QUESTIONS + 2 P&L QUESTIONS + 5 SMALL
6 CONSOLIDATED FINANCIAL STATEMENTS 12
ADJUSTEMENT QUESTIONS
7 AS 23 - INVESTMENT IN ASSOCIATES ATTEMPT ALL AS TRUMP QUESTIONS 3
AS 27 - FINANCIAL REPORTING FOR
8 ATTEMPT ALL AS TRUMP QUESTIONS 3
INTEREST IN JV
SECOND PORTION
9 AS 25 - INTERIM FINANCIAL REPORTING 6 QUESTIONS 3
10 INTERNAL RECONSTRUCTION 6-7 BIG QUESTIONS 5
11 AMALGAMATION OF COMPANIES 8 BIG QUESTIONS + 4-5 SMALL QUESTIONS 12
12 AS 10 - PPE 7-8 QUESTIONS 5
13 AS 26 - INTANGIBLE ASSETS 7-8 QUESTIONS 3
14 AS 2 - INVENTORIES 7-8 QUESTIONS 3
5 QUESTIONS ON SHARES + 5 QUESTIONS ON
15 AS 13 - ACCOUNTING FOR INVESTMENTS BONDS/DEBENTURES + 3 THEORY QUESTIONS 5
IN WRITING
THIRD PORTION
CASH FLOW STATEMENTS ALONG WITH AS 3-4 QUESTIONS OF DIRECT METHOD + 8
16 10
3 CONTENT FROM AS TRUMP BOOK QUESTIONS OF INDIRECT METHOD
17 AS 16 - BORROWING COSTS ATTEMPT ALL AS TRUMP QUESTIONS 4
BRANCH ACCOUNTS AND FOREIGN DEPENDENT BRANCH - 10 QUESTIONS
17 10
BRANCHES INDEPENDENT BRANCH - 8 QUESTIONS
AS 22 - ACCOUNTING FOR TAXES ON
18 10 QUESTIONS 5
INCOME
19 AS 19 - LEASES 8-10 QUESTIONS 5
20 AS 28 - IMPAIRMENT OF ASSETS ATTEMPT ALL AS TRUMP QUESTIONS 4
21 AS 12 - GOVT. GRANTS 7 QUESTIONS 3
22 AS 1 - DISCLOSURE OF A/C POLICIES 4-5 CASE STUDIES/THEORY QUESTIONS 3
FORTH PORTION
22 AS 24 - DISCONTINUING OPERATIONS 4-5 QUESTIONS 2
FRAMEWORK IN PREPARATION &
23 3-4 QUESTIONS 2
PRESENTATION OF F/S
24 AS 9 REVENUE RECOGNITION 5-6 CASE STUDIES IN WRITING 3
5 PRACTICAL QUESTIONS + 3-4 THEORY/CASE
25 AS 7 - CONSTRUCTION CONTRACTS 4
STUDIES
26 AS 17 - SEGMENT REPORTING 6-7 QUESTIONS 3
27 AS 18 - RELATED PARTY DISCLOSURES 7-8 QUESTIONS 2
AS 5 - NET P/L FOR THE PERIOD, PPI &
28 6 CASE STUDIES/THEORY QUESTIONS 3
CHANGES IN A/C POLICIES
29 AS 4 - EVENTS AFTER THE B/S DATE 6 CASE STUDIES/THEORY QUESTIONS 3
AS 29 - PROVISIONS, CONT. LIABILITIES &
30 8 CASE STUDIES/THEORY QUESTIONS 4
ASSETS

Total Hours 149

Note:
(a) The No. of Hours are taken considering Avg. Students for 1st Time Detailed Revision.
(b) Writing Practice is Must for Practical as well as Case Studies/Theory Based Questions.
(c) Refer Chart book after every chapter to compile all the concepts at one place (put necessary additions in chart book wherever required.
(d) It is Recommended to Give atlease 4 Portion wise Tests after completing Each Portion.