CA Inter Advanced Accounting Study Material by ICAI – Chapter-wise PDF

ICAI Study Material · CA Intermediate · Paper 1

CA Inter Advanced Accounting Study Material by ICAI – Chapter-wise PDF

Access the official ICAI CA Inter Advanced Accounting Study Material chapter-wise. Download the ICAI PDFs for Accounting Standards, financial statements, buy-back, amalgamation, reconstruction and branch accounts from one clean resource page.

Paper 1 15 Chapters Accounting Standards Company Accounts ICAI PDFs New Scheme

CA Inter Advanced Accounting ICAI Study Material

CA Intermediate Advanced Accounting covers Accounting Standards together with important company-accounting applications. The ICAI material linked below contains 15 chapters; chapters with multiple units can be expanded directly on this page, while single-file chapters open the official ICAI PDF.

Accounting Standards — Chapters 1 to 10

Start with the Accounting Standards portion, covering the conceptual framework, applicability of standards and topic-wise standards relating to presentation, assets, liabilities, revenue and consolidated financial statements.

Moudle 1 Initial Pages PDF · ICAI Chapter 1 Introduction to Accounting Standards PDF · ICAI Chapter 2 Framework for Preparation and Presentation of Financial Statements PDF · ICAI Chapter 3 Applicability of Accounting Standards PDF · ICAI
Chapter 4 Presentation & Disclosures Based Accounting Standards 7 units ·
Unit 1: Accounting Standard 1 — Disclosure of Accounting Policies Unit 2: Accounting Standard 3 — Cash Flow Statement Unit 3: Accounting Standard 17 — Segment Reporting Unit 4: Accounting Standard 18 — Related Party Disclosures Unit 5: Accounting Standard 20 — Earnings Per Share Unit 6: Accounting Standard 24 — Discontinuing Operations Unit 7: Accounting Standard 25 — Interim Financial Reporting

Module 2 — Chapters 5 to 10

Module 2 covers Accounting Standards on Assets, Liabilities, Financial Statement Items, Revenue, Government Grants, Amalgamations, and Consolidated Financial Statements.

Moudle 2 Initial Pages PDF · ICAI
Chapter 5 Assets Based Accounting Standards 7 units ·
Unit 1: Accounting Standard 2 — Valuation of Inventory Unit 2: Accounting Standard 10 — Property, Plant and Equipment Unit 3: Accounting Standard 13 — Accounting for Investments Unit 4: Accounting Standard 16 — Borrowing Costs Unit 5: Accounting Standard 19 — Leases Unit 6: Accounting Standard 26 — Intangible Assets Unit 7: Accounting Standard 28 — Impairment of Assets
Chapter 6 Liabilities Based Accounting Standards 2 units ·
Unit 1: Accounting Standard 15 — Employee Benefits Unit 2: AS 29 (Revised) — Provisions, Contingent Liabilities and Contingent Assets
Chapter 7 Accounting Standards Based on Items Impacting Financial Statement 4 units ·
Unit 1: Accounting Standard 4 — Contingencies and Events Occurring after the Balance Sheet Date Unit 2: Accounting Standard 5 — Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies Unit 3: Accounting Standard 11 — The Effects of Changes in Foreign Exchange Rates Unit 4: Accounting Standard 22 — Accounting for Taxes on Income
Chapter 8 Revenue Based Accounting Standards 2 units ·
Unit 1: Accounting Standard 7 — Construction Contracts Unit 2: Accounting Standard 9 — Revenue Recognition
Chapter 9 Other Accounting Standards 2 units ·
Unit 1: Accounting Standard 12 — Accounting for Government Grants Unit 2: Accounting Standard 14 — Accounting for Amalgamations
Chapter 10 Accounting Standards for Consolidated Financial Statement 3 units ·
Unit 1: Accounting Standard 21 — Consolidated Financial Statements Unit 2: Accounting Standard 23 — Accounting for Investments in Associates in Consolidated Financial Statements Unit 3: Accounting Standard 27 — Financial Reporting of Interests in Joint Ventures

Moudle 3 - Company Accounts & Other Topics — Chapters 11 to 15

Continue with preparation of company financial statements and the major practical chapters covering buy-back, amalgamation, reconstruction and branch accounts.

Moudle 3 Initial Pages PDF · ICAI
Chapter 11 Financial Statements of Companies 3 files ·
Unit 1: Preparation of Financial Statements Unit 2: Cash Flow Statement Annexure
Chapter 12 Buyback of Securities PDF · ICAI Chapter 13 Amalgamation of Companies PDF · ICAI Chapter 14 Accounting for Reconstruction of Companies PDF · ICAI Chapter 15 Accounting for Branches including Foreign Branches PDF · ICAI

Prepare CA Inter Advanced Accounting with structured classes

Use the ICAI Study Material as your base, then strengthen concepts through structured lectures, question practice, revision and exam-oriented preparation.

CA Inter Advanced Accounting Classes » CA Inter Study Material – All Subjects »

How to use CA Inter Advanced Accounting Study Material

  • Build Accounting Standards first. Understand recognition, measurement, presentation and disclosure concepts before moving to larger application questions.
  • Attempt ICAI illustrations yourself. Work through the question before reading the solution so that the material becomes active practice rather than passive reading.
  • Maintain clear working notes. Chapters such as financial statements, amalgamation, reconstruction and branches require organised calculations.
  • Revise through ICAI exam resources. After completing the Study Material, practise RTPs, MTPs and previous examination questions.

Frequently asked questions

Where can I download CA Inter Advanced Accounting Study Material PDFs?

You can use the chapter-wise links on this page to open the corresponding official ICAI Advanced Accounting Study Material PDFs.

How many chapters are included on this Advanced Accounting Study Material page?

The Study Material links provided on this page cover 15 chapters. Several Accounting Standards chapters contain multiple unit-wise PDFs.

Which chapters cover Accounting Standards in CA Inter Advanced Accounting?

Chapters 1 to 10 on this page cover the introduction, framework, applicability and topic-wise Accounting Standards, including presentation, assets, liabilities, revenue and consolidated financial statements.

What should I solve after completing the ICAI Advanced Accounting Study Material?

After completing the Study Material, revise the important concepts and attempt ICAI Revision Test Papers, Mock Test Papers and previous examination questions.

Related CA Inter resources

CA Inter Study Material – All Subjects CA Inter RTP CA Inter MTP CA Inter Advanced Accounting Classes CA Inter Courses

Study Material PDFs are published and owned by the Institute of Chartered Accountants of India (ICAI). Zeroinfy provides convenient links to official ICAI resources and does not claim ownership of the material.