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CA Intermediate Advanced Accounting Exam Weightage

Get complete details on the CA Intermediate Advanced Accounting Exam Weightage — chapter-wise marks distribution, key topics, and preparation insights for better scoring

CA Intermediate Advanced Accounting Exam Weightage


Really nailing key accounting concepts will give your CA Inter exam grades a lift. Concentrating where it matters most means study time well spent CA Intermediate Advanced Accounting Exam Weightage.


Let’s figure out which exam subjects students usually ace before we build a plan to crush the January 2026 tests.


Topic-Wise Weightage Breakdown


High Weightage Topics (40-50 marks)


1. Consolidation of Financial Statements (15-20 marks) This is your goldmine. Almost every CA Inter exam has at least one consolidation problem. Master subsidiaries, associates, and joint ventures.


2. Amalgamation, Merger & Reconstruction (12-15 marks) Another guaranteed scorer. Focus on purchase method, pooling of interest method, and internal reconstruction.


3. Partnership Accounts (10-12 marks) Admission, retirement, dissolution, and goodwill valuation appear regularly. Practice different scenarios.


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Moderate Weightage Topics (30-35 marks)


4. Accounting Standards (12-15 marks) Theory-based questions on AS 1, 2, 3, 10, 11, 14, 26. Easy marks if you read the material properly.


5. Company Accounts (10-12 marks) Issue of shares, debentures, redemption, buy-back. Standard questions with predictable patterns.


6. Branch Accounting (5-8 marks) Dependent and independent branch accounting. Straightforward if you know the adjustments.


Lower Weightage Topics (15-20 marks)


7. Financial Statements of Companies (5-8 marks) Schedule III format questions. Important but lower marks compared to other topics.


8. Valuation of Goodwill & Shares (5-7 marks) Valuation methods and their applications.


9. Banking & Insurance Accounts (3-5 marks) Often appears as short questions or theory-based problems.


10. Others (5-7 marks) Investment accounts, departmental accounts, etc.


Want a complete weightage-based study plan? 100xcommerce provides customized study schedules that prioritize high-weightage topics first. Our CA Inter Coaching in Bengaluru ensures you cover the syllabus strategically. Call us for a free consultation!


Strategic Preparation Plan


Phase 1: Master the Big 3 (Consolidation, Amalgamation, Partnership)


Spend 50% of your Advanced Accounting preparation time on these three topics. They alone can fetch you 40+ marks.


Practice Strategy:


  • Solve at least 20 problems per topic

  • Understand the logic, don't memorize steps

  • Practice different variations and complexities


Phase 2: Don't Ignore Accounting Standards


Many students skip AS thinking it's just theory. Wrong move. 12-15 marks are easy if you read properly.


AS Focus List:


  • AS 1 (Disclosure of Accounting Policies)

  • AS 2 (Valuation of Inventories)

  • AS 3 (Cash Flow Statements)

  • AS 10 (Property, Plant & Equipment)

  • AS 11 (Foreign Exchange Transactions)

  • AS 26 (Intangible Assets)


Phase 3: Company Accounts & Branch Accounts


These are scoring if you know the formats and adjustments. Practice journal entries and final statements.


Phase 4: Cover Remaining Topics


Don't completely ignore lower-weightage topics. They can make the difference between 55 and 65 marks.


Exam Strategy for Advanced Accounting


Time Allocation (3 hours = 180 minutes)


  • Big numerical problems (consolidation/amalgamation): 90 minutes

  • AS questions: 30 minutes

  • Company accounts/partnership: 40 minutes

  • Other topics: 20 minutes


Question Selection Strategy


Read all questions first. Attempt in this order:


  1. Questions you're 100% confident about

  2. High-marks questions (even if slightly difficult)

  3. Theory-based AS questions

  4. Remaining questions


Never leave easy marks on the table chasing difficult questions.


Common Mistakes to Avoid


  • Not showing working: Even wrong answers get partial marks if working is shown

  • Format errors: Learn and memorize formats for balance sheets, P&L, and statements

  • Calculation mistakes: Double-check calculations, especially in consolidation

  • Time mismanagement: Don't spend 60 minutes on a 15-mark question


Struggling with exam strategy and time management? 100xcommerce conducts regular CA Inter Mock Tests where you practice under exam conditions. Our faculty reviews your answer sheets and provides personalized feedback on improvement areas. Enroll in our test series today!


Study Resources


Must-Have Resources:


  • ICAI Study Material (your primary source)

  • ICAI Practice Manual (for variety of problems)

  • RTP & MTP (for exam pattern understanding)

  • Past 5 years' question papers

  • Faculty notes (if enrolled in coaching)


Additional Resources:


  • Reference books only if concepts aren't clear from ICAI material

  • CA Inter Online Classes for visual learning

  • YouTube for specific topic clarifications


The 60+ Formula


To score 60+ in Advanced Accounting:


  • Consolidation/Amalgamation/Partnership: 35-40 marks (focus heavily here)

  • Accounting Standards: 12 marks (easy theory marks)

  • Company Accounts: 8-10 marks (standard questions)

  • Other topics: 5-8 marks (whatever you can manage)


Total: 60-70 marks (Permanently cleared!)


The Bottom Line


Advanced Accounting rewards strategic preparation. Focus on high-weightage topics first, practice extensively, and don't ignore theory portions.


Understanding exam weightage isn't about cutting corners. It's about smart time management and maximizing your ROI on study time.


Prioritize wisely, practice religiously, and you'll see Advanced Accounting becoming your strongest paper.


Ready to master Advanced Accounting with expert guidance? 100xcommerce offers weightage-based teaching where we prioritize high-scoring topics. Our proven methodology has helped hundreds of students score 60+ in Advanced Accounting. Join our CA Inter Preparation in Bengaluru and experience the difference!



Remember, at 100xcommerce, we're not just coaching—we're building your CA career. Every student who walks through our doors is family, and your success is genuinely our ultimate reward.


Your exam is just months away. Let's make it count.


Ready to score 60+ in CA Inter Advanced Accounting?



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