The Advanced Accounts Route
One Flow. Every Revision. Exam Day.
The chapter order remains the same when you learn, revise and prepare during the final day.
First Learning
Revision 1
Revision 2
Revision 3
Exam Day
Part 1Rules of the Game
Part 2Actual Swimming
Part 3Group Accounting
Part 4Other Chapters
Part 1
Rules of the Game
Learn how each financial statement number is measured
Foundation
01Introduction to AS
02Framework
03Applicability of AS
Assets
AS 2Inventories
AS 10PPE
AS 26Intangibles
AS 16Borrowing Costs
AS 28Impairment
AS 19Leases
AS 13Investments
Liabilities and Bridge
AS 29Provisions and Contingencies
AS 15Employee Benefits
AS 4Events After Balance Sheet Date
AS 5Prior Period and Policy Changes
Income and Expenses
AS 9Revenue Recognition
AS 7Construction Contracts
AS 12Government Grants
AS 11Foreign Exchange
AS 22Taxes on Income
Performance
AS 20Earnings Per Share
Balance Sheet
Statement of P&L
AS 1 Accounting Policies
Company Financial Statements
AS 3 Cash Flow Statement
AS 17 Segment Reporting
AS 18 Related Parties
AS 24 Discontinuing Operations
AS 25 Interim Reporting
Amalgamation
AS 14
AS 14
Subsidiary
AS 21
AS 21
Associate
AS 23
AS 23
Joint Venture
AS 27
AS 27
Consolidated Financial StatementsSeveral entities. One group report.
01Buyback of Securities
Accounting when a company buys back its own shares.
02Internal Reconstruction
Restructuring the balance sheet without closing the company.
03Branch Accounts
Recording and reconciling operations across branches.
The complete route
Advanced Accounts as One Connected Syllabus
Part 1 · Rules of the GameMeasurement rules for assets, liabilities, income, expenses and performance.
Part 2 · Actual SwimmingPrepare, present and explain the financial statements.
Part 3 · Group AccountingCombine companies and report the group as one.
Part 4 · Other ChaptersBuyback, reconstruction and branch accounting.
ADVANCED
ACCOUNTS
ACCOUNTS
First LearningRevision 1Revision 2Revision 3Exam Day
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