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ICAI CA Intermediate Advanced Accounting, What Should You Study, How Much, and Why?

Home / Blog / ICAI CA Intermediate Advanced Accounting, What Should You Study, How Much, and Why?

ICAI CA Intermediate Advanced Accounting, What Should You Study, How Much, and Why?

27 December, 2025

CA Inter Advanced Accounting: Best Study Plan for Success

If you want CA? You need to prepare perfectly and grow on your bright future. 

Students preparing for CA exams often search for the best commerce coaching classes in Jaipur and reliable CA Foundation Courses in Jaipur to build a strong base before entering CA Intermediate. One subject that consistently defines success or failure at this stage is Advanced Accounting.

At Acharya Dronacharya Classes, led by Puspendra Singh, Advanced Accounting is taught not just as a syllabus—but as a conceptual, scoring, and practical subject aligned strictly with the ICAI paper pattern.

This guide explains the CA Intermediate Advanced Accounting syllabus, chapter-wise weightage, paper pattern, study strategy, and examiner expectations, all in a question-based, easy-to-understand format.

What Is Advanced Accounting in CA Intermediate?

A Natural Progression from CA Foundation

Advanced Accounting:

  • Builds on CA Foundation accounting basics
  • Introduces complex accounting standards
  • Focuses on practical application
  • Tests conceptual clarity more than memory

This is why students from the best commerce coaching classes in Jaipur with strong CA Foundation Courses in Jaipur perform significantly better at this level.

best commerce coaching classes in Jaipur, best CA Foundation Course in jaipur

Why Is Advanced Accounting Considered a Scoring Subject?

The Right Guidance Makes the Difference

Advanced Accounting is scoring because:

  • Questions are predictable in pattern
  • ICAI follows a structured marking scheme
  • Concepts repeat across attempts
  • Practical questions carry step-wise marks

At Acharya Dronacharya Classes, Advanced Accounting is positioned as a rank-boosting subject when taught correctly.

What Is the ICAI CA Intermediate Advanced Accounting Syllabus?

UnitTopics Covered
Unit 1Accounting Standards
Unit 2Company Accounts
Unit 3Banking Company Accounts
Unit 4Insurance Company Accounts
Unit 5NBFC Accounts
Unit 6Consolidated Financial Statements

Unit 1: Accounting Standards – Why Are They So Important?

Foundation of Professional Accounting

Accounting Standards ensure:

  • Uniformity
  • Comparability
  • Transparency

Key standards tested:

  • AS 4, AS 5, AS 7
  • AS 10, AS 11
  • AS 13, AS 16
  • AS 18, AS 19

 Expert Insight from Puspendra Singh:
Students from CA Foundation Courses in Jaipur who master standards early find Advanced Accounting much easier.

Unit 2: Company Accounts – The Backbone of the Paper

High Weightage, High Returns

Topics include:

  • Issue of shares
  • Issue of debentures
  • Redemption
  • Final accounts of companies
AreaExam Focus
Share capitalPractical problems
DebenturesNumerical accuracy
Final accountsPresentation & formats

Unit 3: Banking Company Accounts – Are They Difficult?

Not If Concepts Are Clear

Key areas:

  • Balance Sheet format
  • Income recognition
  • NPA classification
  • Provisioning norms

This unit rewards:

  • Format clarity
  • Logical presentation
  • Conceptual understanding

Unit 4: Insurance Company Accounts – Why Students Fear It

Fear Comes from Poor Teaching

Covers:

  • Life insurance accounts
  • General insurance accounts
  • Revenue and balance sheet preparation

At Acharya Dronacharya Classes, this unit is taught using step-wise working notes, reducing fear and errors.

Unit 5: NBFC Accounts – Small but Important

Frequently Asked Theory + Practical Area

Focus areas:

  • Income recognition
  • Asset classification
  • Provision norms

Though smaller, this unit often appears in:

  • Short questions
  • Concept-based problems

Unit 6: Consolidated Financial Statements

The Final Test of Conceptual Strength

Includes:

  • Holding & subsidiary relationship
  • Capital profits & revenue profits
  • Minority interest
  • Inter-company transactions

This unit differentiates average students from top scorers in the best commerce coaching classes in Jaipur.

What Is the CA Intermediate Advanced Accounting Paper Pattern?

(Featured Snippet Table)

ParticularsDetails
Paper1
Duration3 hours
Marks100
Question TypeDescriptive
Compulsory QuestionYes
Internal ChoiceAvailable

Chapter-Wise Weightage (Based on Past Trends)

ChapterApprox. Weightage
Accounting Standards20–25 marks
Company Accounts25–30 marks
Consolidation15–20 marks
Banking & Insurance15–20 marks
NBFC5–10 marks

How Should Students Prepare Strategically?

Guidance from Best Commerce Coaching Classes in Jaipur

Step-by-Step Approach

  • Master accounting standards first
  • Practice company accounts regularly
  • Focus on presentation
  • Solve ICAI RTPs & MTPs
  • Revise formats weekly

Common Mistakes Students Make

And How Acharya Dronacharya Classes Fix Them

Mistakes include:

  • Ignoring working notes
  • Poor time management
  • Memorizing without understanding
  • Skipping revision

Under Puspendra Singh, students are trained to:

  • Write examiner-friendly answers
  • Structure solutions logically
  • Avoid silly calculation errors

Why CA Foundation Matters for CA Intermediate Accounting

Strong Base = Smooth Progress

Students from strong CA Foundation Courses in Jaipur:

  • Understand debits/credits better
  • Handle standards easily
  • Learn faster in Intermediate

This is why Acharya Dronacharya Classes integrates Foundation concepts even at the Intermediate level.

Why Choose Acharya Dronacharya Classes?

Best Commerce Coaching Classes in Jaipur

Key strengths:

  • Concept-based teaching
  • ICAI-oriented approach
  • Personal mentoring
  • Regular tests & evaluation
  • Leadership by Puspendra Singh

Final Words: Learn Accounting the Right Way

Advanced Accounting is not about memorization—it’s about understanding, application, and presentation. With the right guidance from the best commerce coaching classes in Jaipur and a strong base from CA Foundation Courses in Jaipur, success in CA Intermediate becomes achievable.

At Acharya Dronacharya Classes, under the leadership of Puspendra Singh, students don’t just prepare for exams—they prepare for the profession of Chartered Accountancy.

Frequently Asked Questions (FAQ – Voice Search Optimized)

Which is the best commerce coaching classes in Jaipur for CA Intermediate?

Acharya Dronacharya Classes is considered among the best due to its structured teaching and results-oriented approach.

Is CA Foundation important for Advanced Accounting?

Yes, a strong CA Foundation background makes Advanced Accounting much easier.

How many marks does Accounting Standards carry in CA Intermediate?

Accounting Standards usually carry 20–25 marks.

Is Advanced Accounting difficult for beginners?

Not if taught conceptually by experienced faculty like Puspendra Singh.

How should I revise Advanced Accounting before exams?

Focus on standards, formats, working notes, and ICAI study material questions.