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CA Inter Accounts Paper Overview

The document provides an analysis of the CA Inter Accounts paper, detailing the marks distribution across various chapters from January 2021 to May 2025. It highlights the most important topics for the upcoming May 2025 exam and includes links to additional resources for each paper. New chapters in the syllabus are also noted, indicating changes in the curriculum.

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64 views2 pages

CA Inter Accounts Paper Overview

The document provides an analysis of the CA Inter Accounts paper, detailing the marks distribution across various chapters from January 2021 to May 2025. It highlights the most important topics for the upcoming May 2025 exam and includes links to additional resources for each paper. New chapters in the syllabus are also noted, indicating changes in the curriculum.

Uploaded by

beshwar419
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

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CA INTER - ACCOUNTS PAPER ANALYSIS


100 Most IMP List = 70 Marks
No. Chapter Name Jan-21 Jul-21 Dec-21 May-22 Nov-22 May-23 Nov-23 May-24 Sep- 24 JAN 25
1 Introduction to AS 10 5 15 - 10 5 - - - -
2 FW for Preparation New Chapter in New Syllabus
& Presentation of - - 4
F.S.
3 Applicability of AS New Chapter in New Syllabus - - -
AS on Presentation
& Disclosure:-
4 AS 1: Disclosure of
Acc. Policies - - 5 - - 5 5 - - -
5 AS 3: Cash Flow
Statements 12 5 5 5 5 10 - 7 13 15
6 AS 17: Segment
Reporting 5 - - 5 - 5 5 - - -
7 AS 18: Related Party
Disclosures - 5 - - - 5 - - 2 4
8 As 20: Earnings Per
Share - - 5 5 5 - 5 4 - 5
9 AS 24: Discontinuing
Operations - 5 - - - - 5 - - -
10 AS 25: Interim New Chapter in New Syllabus - - -
Financial Reporting
AS on Assets:-
11 AS 2: Inventories 5 5 - 5 5 - 5 7 6 -
12 AS 10: Property,
Plant and 5 5 - 5 - 5 - 3 2 6
Equipment
13 AS 13: Investment 15 20 15 5 15 10 10 - 6 -
14 AS 16: Borrowing - - - 5 - 5 5 4 2 -
Costs
15 AS 19: Leases 5 - 5 5 - - - 4 2 5
16 AS 26: Intangible 5 - 5 - - - 5 - 4 2
Assets
17 AS 28: Impai of ssets New Chapter in New Syllabus - - 2
AS on Liabilities:-
18 AS 15: Employee New Chapter in New Syllabus 5 5
Benefits
19 AS 29: Prov., Cont.
Liab. & Cont. Assets - - - 5 5 - - - 2 7
AS on Items
Impacting:-
20 AS 4: Conting. &
events occurring - 5 5 - 5 - - - 2 -
after B/S date
21 AS 5: Net P/L for the
period, Prior period 5 - - 5 5 - 5 - - -
items
22 AS 11: The effects of
changes in forex 5 - 5 - 5 5 5 - - -
rates
23 AS 22: Accounting
for taxes on income 5 5 - - 5 - 5 - 5 8
AS on Revenue:-
24 AS 7: Construction
contracts - 5 - 5 - 5 - 7 - 2
25 AS 9: Revenue
recognition - 5 5 - 5 5 - - 2 -
Other AS:-
26 AS 12: Accounting
for Govt. grants - 5 - 5 - 5 5 - - -
27 AS 14: Accounting
for Amalgamations 25 10 20 20 5 20 5 14 14 14
27 AS for Consolidated
Fin. Stat. 20 20 15 15 15 30 15 14 14 14
28 Financial statements
of companies 5 25 20 10 25 10 25 4 16 2
28 Buyback of securities 10 20 15 15 5 15 5 - 9 -
29 Accounting for
Reconstruction of - 5 - - 20 5 20 14 6 -
Cos.
30 Accounting for
Branches 5 10 10 10 10 5 10 6 6 6
incl. Foreign
Branches
MCQs 30 30 30

MOST IMPORTANT TOPICS for CA INTER MAY 2025

Paper Name LINK


Paper 1 : Advance Accounts Click Here
Paper 2 : LAW Click Here
Paper 3 : TAX Click Here
Paper 4 : COST Click Here
Paper 5 : AUDIT Click Here
Paper 6 : FM SM Click Here

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