CA Inter · Advanced Accounting
Important Topics
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The 100 most important CA Inter Advanced Accounting topics
These 100 topics of the 400 in the ICAI Study Material have carried the most marks in ICAI's past exam papers (PYQs, May 2023 to September 2026). A question's marks are split equally across the topics it tests. Turn on JavaScript to filter by paper type (PYQ, MTP, RTP), year, module, chapter and unit, and to download the list as Excel.
| Rank | Topic | Chapter and unit | PYQ marks | Papers | Study Material page | Topic ID |
|---|---|---|---|---|---|---|
| 1 | Final Accounts | Financial Statements of Companies › Preparation of Financial Statements | 82 | 6 | 11.1 | M3-C11-U1-T1.5 |
| 2 | Alteration of Share Capital | Accounting for Reconstruction of Companies | 49 | 5 | 14.4 | M3-C14-U0-T3 |
| 3 | Entries in the books of Purchasing Company | Amalgamation of Companies | 42 | 6 | 13.29 | M3-C13-U0-T7 |
| 4 | Calculation of Cash Flows from Operating Activities | Financial Statements of Companies › Cash Flow Statement | 37.1 | 8 | 11.8 | M3-C11-U2-T2.4 |
| 5 | Journal Entries to close the books of Vendor Company | Amalgamation of Companies | 32.7 | 4 | 13.21 | M3-C13-U0-T6 |
| 6 | Accounting for Dependent Branches | Accounting for Branches including Foreign Branches | 31 | 5 | 15.6 | M3-C15-U0-T5 |
| 7 | Cost of Investments | Assets Based Accounting Standards › Accounting Standard 13 Accounting for Investments | 26.3 | 5 | 5.8 | M2-C5-U3-T3.5 |
| 8 | Calculation of Goodwill/Capital Reserve (Cost of Control) | Accounting Standards for Consolidated Financial Statements › Accounting Standard 21 Consolidated Financial Statements | 24.8 | 6 | 10.2 | M2-C10-U1-T1.11 |
| 9 | Consolidation Adjustments | Accounting Standards for Consolidated Financial Statements › Accounting Standard 21 Consolidated Financial Statements | 20.8 | 5 | 10.27 | M2-C10-U1-T1.14 |
| 10 | Purchase Consideration | Amalgamation of Companies | 18 | 3 | 13.7 | M3-C13-U0-T4 |
| 11 | Introduction | Buy Back of Securities | 18 | 3 | 12.2 | M3-C12-U0-T1 |
| 12 | Calculation of Cash Flows from Financing Activities | Financial Statements of Companies › Cash Flow Statement | 17.1 | 5 | 11.82 | M3-C11-U2-T2.6 |
| 13 | Preparation of Consolidated Statement of Profit and Loss | Accounting Standards for Consolidated Financial Statements › Accounting Standard 21 Consolidated Financial Statements | 15 | 2 | 10.73 | M2-C10-U1-T1.15 |
| 14 | Actuarial Gains and Losses | Liabilities Based Accounting Standards › Accounting Standard 15 Employee Benefits | 14 | 3 | 6.16 | M2-C6-U1-T1.10 |
| 15 | Control | Accounting Standards for Consolidated Financial Statements › Accounting Standard 21 Consolidated Financial Statements | 14 | 1 | 10.11 | M2-C10-U1-T1.6 |
| 16 | Statutory Books | Financial Statements of Companies › Preparation of Financial Statements | 14 | 1 | 11.9 | M3-C11-U1-T1.3 |
| 17 | Meaning of Amalgamation | Amalgamation of Companies | 14 | 1 | 13.3 | M3-C13-U0-T2 |
| 18 | Minority Interests | Accounting Standards for Consolidated Financial Statements › Accounting Standard 21 Consolidated Financial Statements | 13.8 | 4 | 10.24 | M2-C10-U1-T1.12 |
| 19 | General borrowings | Assets Based Accounting Standards › Accounting Standard 16 Borrowing Costs | 13.5 | 4 | 5.119 | M2-C5-U4-T4.7 |
| 20 | Distributable Profit | Financial Statements of Companies › Preparation of Financial Statements | 12 | 3 | 11.18 | M3-C11-U1-T1.6 |
| 21 | Adjustment and Reconciliation of Branch& Head Office Accounts | Accounting for Branches including Foreign Branches | 12 | 2 | 15.44 | M3-C15-U0-T7 |
| 22 | Specific borrowings | Assets Based Accounting Standards › Accounting Standard 16 Borrowing Costs | 10.2 | 4 | 5.119 | M2-C5-U4-T4.6 |
| 23 | Methods of Accounting for Amalgamations | Amalgamation of Companies | 9.3 | 2 | 13.18 | M3-C13-U0-T5 |
| 24 | Disposal of Investments | Assets Based Accounting Standards › Accounting Standard 13 Accounting for Investments | 8.3 | 2 | 5.86 | M2-C5-U3-T3.8 |
| 25 | Recognition and Measurement of an Impairment Loss | Assets Based Accounting Standards › Accounting Standard 28 Impairment of Assets | 8 | 2 | 5.224 | M2-C5-U7-T7.7 |
| 26 | Revenue Received Seasonally or Occasionally | Presentation & Disclosures Based Accounting Standards › Accounting Standard 25 Interim Financial Reporting | 7 | 1 | 4.15 | M1-C4-U7-T7.10 |
| 27 | Composition of Estimates of Future Cash Flows | Assets Based Accounting Standards › Accounting Standard 28 Impairment of Assets | 7 | 1 | 5.222 | M2-C5-U7-T7.6 |
| 28 | Recognition of provision | Liabilities Based Accounting Standards › AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets | 7 | 1 | 6.32 | M2-C6-U2-T2.4 |
| 29 | Methods of internal reconstruction | Accounting for Reconstruction of Companies | 7 | 1 | 14.4 | M3-C14-U0-T2 |
| 30 | Accounting for Finance Leases (Books of lessee) | Assets Based Accounting Standards › Accounting Standard 19 Leases | 6.2 | 3 | 5.147 | M2-C5-U5-T5.8 |
| 31 | Related Party Relationships, as contemplated under AS-18 | Presentation & Disclosures Based Accounting Standards › Accounting Standard 18 Related Party Disclosures | 6 | 2 | 4.73 | M1-C4-U4-T4.3 |
| 32 | Introduction | Accounting for Branches including Foreign Branches | 6 | 1 | 15.2 | M3-C15-U0-T1 |
| 33 | Profit or Loss of Subsidiary Company | Accounting Standards for Consolidated Financial Statements › Accounting Standard 21 Consolidated Financial Statements | 5.6 | 2 | 10.26 | M2-C10-U1-T1.13 |
| 34 | Calculation of Cash Flows from Investing Activities | Financial Statements of Companies › Cash Flow Statement | 5.1 | 2 | 11.82 | M3-C11-U2-T2.5 |
| 35 | Presentation of Grants Related to Specific Fixed Assets | Other Accounting Standards › Accounting Standard 12 Accounting for Government Grants | 5 | 2 | 9.4 | M2-C9-U1-T1.6 |
| 36 | Refund of Government Grants | Other Accounting Standards › Accounting Standard 12 Accounting for Government Grants | 5 | 2 | 9.11 | M2-C9-U1-T1.9 |
| 37 | Capital Maintenance | Framework for Preparation and Presentation of Financial Statements | 5 | 1 | 2.25 | M1-C2-U0-T11 |
| 38 | Shares issued in a scheme of Amalgamation | Presentation & Disclosures Based Accounting Standards › Accounting Standard 20 Earnings Per Share | 5 | 1 | 4.101 | M1-C4-U5-T5.5 |
| 39 | Preparation of Consolidated Cash Flow Statement | Accounting Standards for Consolidated Financial Statements › Accounting Standard 21 Consolidated Financial Statements | 5 | 1 | 10.76 | M2-C10-U1-T1.16 |
| 40 | NRV of materials held for use or disposal | Assets Based Accounting Standards › Accounting Standard 2 Valuation of Inventory | 5 | 1 | 5.11 | M2-C5-U1-T1.14 |
| 41 | PPE acquired in Exchange for a Non-monetary Asset or Assets or A combination of Monetary and Non-monetary Assets | Assets Based Accounting Standards › Accounting Standard 10 Property, Plant and Equipment | 5 | 1 | 5.34 | M2-C5-U2-T2.9 |
| 42 | Accounting for Operating Leases | Assets Based Accounting Standards › Accounting Standard 19 Leases | 5 | 1 | 5.163 | M2-C5-U5-T5.9 |
| 43 | Recognition | Accounting Standards based on items impacting Financial Statements › Accounting Standard 22 Accounting for Taxes on Income | 5 | 1 | 7.56 | M2-C7-U4-T4.4 |
| 44 | Measurement | Accounting Standards based on items impacting Financial Statements › Accounting Standard 22 Accounting for Taxes on Income | 5 | 1 | 7.57 | M2-C7-U4-T4.5 |
| 45 | Meaning of Company | Financial Statements of Companies › Preparation of Financial Statements | 5 | 1 | 11.2 | M3-C11-U1-T1.1 |
| 46 | Initial Recognition | Accounting Standards based on items impacting Financial Statements › Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates | 4.2 | 2 | 7.31 | M2-C7-U3-T3.3 |
| 47 | Reporting at each balance sheet date | Accounting Standards based on items impacting Financial Statements › Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates | 4.2 | 2 | 7.32 | M2-C7-U3-T3.4 |
| 48 | Introduction | Introduction to Accounting Standards | 4 | 1 | 1.2 | M1-C1-U0-T1 |
| 49 | Need for Convergence towards Global Standards | Introduction to Accounting Standards | 4 | 1 | 1.13 | M1-C1-U0-T5 |
| 50 | Introduction | Framework for Preparation and Presentation of Financial Statements | 4 | 1 | 2.2 | M1-C2-U0-T1 |
| 51 | Fundamental Accounting Assumptions | Presentation & Disclosures Based Accounting Standards › Accounting Standard 1 Disclosure of Accounting Policies | 4 | 1 | 4.3 | M1-C4-U1-T1.2 |
| 52 | Discontinuing Operation | Presentation & Disclosures Based Accounting Standards › Accounting Standard 24 Discontinuing Operations | 4 | 1 | 4.126 | M1-C4-U6-T6.2 |
| 53 | Presentation and Disclosure | Presentation & Disclosures Based Accounting Standards › Accounting Standard 24 Discontinuing Operations | 4 | 1 | 4.13 | M1-C4-U6-T6.5 |
| 54 | Accounting Policies | Presentation & Disclosures Based Accounting Standards › Accounting Standard 25 Interim Financial Reporting | 4 | 1 | 4.148 | M1-C4-U7-T7.9 |
| 55 | Exclusions from the cost of inventories | Assets Based Accounting Standards › Accounting Standard 2 Valuation of Inventory | 4 | 1 | 5.9 | M2-C5-U1-T1.9 |
| 56 | Accounting Treatment | Liabilities Based Accounting Standards › Accounting Standard 15 Employee Benefits | 4 | 1 | 6.13 | M2-C6-U1-T1.7 |
| 57 | Prior Period Items | Accounting Standards based on items impacting Financial Statements › Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies | 4 | 1 | 7.17 | M2-C7-U2-T2.3 |
| 58 | Changes in Accounting Policies | Accounting Standards based on items impacting Financial Statements › Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies | 4 | 1 | 7.2 | M2-C7-U2-T2.5 |
| 59 | Presentation of Foreign Currency Monetary Item Translation Difference Account (FCMITDA) | Accounting Standards based on items impacting Financial Statements › Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates | 4 | 1 | 7.46 | M2-C7-U3-T3.13 |
| 60 | Variation of Shareholders Rights | Accounting for Reconstruction of Companies | 4 | 1 | 14.9 | M3-C14-U0-T4 |
| 61 | Entries in case of internal reconstruction | Accounting for Reconstruction of Companies | 4 | 1 | 14.12 | M3-C14-U0-T8 |
| 62 | Foreign Branches | Accounting for Branches including Foreign Branches | 3.7 | 2 | 15.67 | M3-C15-U0-T10 |
| 63 | Accounting for Foreign Branches | Accounting for Branches including Foreign Branches | 3.7 | 2 | 15.68 | M3-C15-U0-T11 |
| 64 | Techniques for Foreign Currency Translation | Accounting for Branches including Foreign Branches | 3.7 | 2 | 15.69 | M3-C15-U0-T12 |
| 65 | Consolidation Procedures | Accounting Standards for Consolidated Financial Statements › Accounting Standard 21 Consolidated Financial Statements | 3.5 | 1 | 10.18 | M2-C10-U1-T1.10 |
| 66 | Costs of Conversion | Assets Based Accounting Standards › Accounting Standard 2 Valuation of Inventory | 3.5 | 1 | 5.6 | M2-C5-U1-T1.6 |
| 67 | Joint or By-Products | Assets Based Accounting Standards › Accounting Standard 2 Valuation of Inventory | 3.5 | 1 | 5.7 | M2-C5-U1-T1.7 |
| 68 | Measurement of PPE | Assets Based Accounting Standards › Accounting Standard 10 Property, Plant and Equipment | 3.5 | 1 | 5.27 | M2-C5-U2-T2.6 |
| 69 | Initial Recognition | Assets Based Accounting Standards › Accounting Standard 10 Property, Plant and Equipment | 3.5 | 1 | 5.28 | M2-C5-U2-T2.7 |
| 70 | Carrying Amount of Investments | Assets Based Accounting Standards › Accounting Standard 13 Accounting for Investments | 3.3 | 1 | 5.82 | M2-C5-U3-T3.6 |
| 71 | Diluted Earnings Per Share | Presentation & Disclosures Based Accounting Standards › Accounting Standard 20 Earnings Per Share | 3 | 3 | 4.105 | M1-C4-U5-T5.6 |
| 72 | Methods of Charging Goods to Branches | Accounting for Branches including Foreign Branches | 3 | 1 | 15.5 | M3-C15-U0-T4 |
| 73 | Uniform Accounting Policies | Accounting Standards for Consolidated Financial Statements › Accounting Standard 21 Consolidated Financial Statements | 2.8 | 1 | 10.78 | M2-C10-U1-T1.17 |
| 74 | Associates Accounted for using the Equity method | Accounting Standards for Consolidated Financial Statements › Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements | 2.8 | 1 | 10.114 | M2-C10-U2-T2.4 |
| 75 | Other techniques of cost measurement | Assets Based Accounting Standards › Accounting Standard 2 Valuation of Inventory | 2.5 | 1 | 5.9 | M2-C5-U1-T1.11 |
| 76 | Estimates of Net Realisable Value | Assets Based Accounting Standards › Accounting Standard 2 Valuation of Inventory | 2.5 | 1 | 5.1 | M2-C5-U1-T1.12 |
| 77 | Sale of Goods | Revenue Based Accounting Standards › Accounting Standard 9 Revenue Recognition | 2.3 | 2 | 8.39 | M2-C8-U2-T2.4 |
| 78 | Timing of Recognition of Revenue from Sale of Goods | Revenue Based Accounting Standards › Accounting Standard 9 Revenue Recognition | 2.3 | 2 | 8.39 | M2-C8-U2-T2.5 |
| 79 | Conditions for Sale of Goods | Revenue Based Accounting Standards › Accounting Standard 9 Revenue Recognition | 2.3 | 2 | 8.44 | M2-C8-U2-T2.8 |
| 80 | Changes in Estimates | Revenue Based Accounting Standards › Accounting Standard 7 Construction Contracts | 2.3 | 1 | 8.2 | M2-C8-U1-T1.10 |
| 81 | Percentage Completion Method | Revenue Based Accounting Standards › Accounting Standard 7 Construction Contracts | 2.3 | 1 | 8.12 | M2-C8-U1-T1.6 |
| 82 | Stage of Completion | Revenue Based Accounting Standards › Accounting Standard 7 Construction Contracts | 2.3 | 1 | 8.18 | M2-C8-U1-T1.9 |
| 83 | Indicators of Finance Lease | Assets Based Accounting Standards › Accounting Standard 19 Leases | 2.2 | 2 | 5.145 | M2-C5-U5-T5.5 |
| 84 | Deterministic Conditions | Assets Based Accounting Standards › Accounting Standard 19 Leases | 2.2 | 2 | 5.146 | M2-C5-U5-T5.6 |
| 85 | Suggestive Conditions | Assets Based Accounting Standards › Accounting Standard 19 Leases | 2.2 | 2 | 5.147 | M2-C5-U5-T5.7 |
| 86 | Per share- Basic | Presentation & Disclosures Based Accounting Standards › Accounting Standard 20 Earnings Per Share | 2 | 2 | 4.99 | M1-C4-U5-T5.4 |
| 87 | Earnings-Diluted | Presentation & Disclosures Based Accounting Standards › Accounting Standard 20 Earnings Per Share | 2 | 2 | 4.106 | M1-C4-U5-T5.7 |
| 88 | Per share- Diluted | Presentation & Disclosures Based Accounting Standards › Accounting Standard 20 Earnings Per Share | 2 | 2 | 4.107 | M1-C4-U5-T5.8 |
| 89 | Disclosure requirements under AS-18 | Presentation & Disclosures Based Accounting Standards › Accounting Standard 18 Related Party Disclosures | 2 | 1 | 4.86 | M1-C4-U4-T4.7 |
| 90 | Earnings-Basic | Presentation & Disclosures Based Accounting Standards › Accounting Standard 20 Earnings Per Share | 1.8 | 2 | 4.98 | M1-C4-U5-T5.3 |
| 91 | Classification of Cash Flow Activities | Financial Statements of Companies › Cash Flow Statement | 1.8 | 1 | 11.76 | M3-C11-U2-T2.3 |
| 92 | Recognition Criteria for PPE | Assets Based Accounting Standards › Accounting Standard 10 Property, Plant and Equipment | 1.7 | 1 | 5.26 | M2-C5-U2-T2.5 |
| 93 | Cost of a self-constructed Asset | Assets Based Accounting Standards › Accounting Standard 10 Property, Plant and Equipment | 1.7 | 1 | 5.33 | M2-C5-U2-T2.8 |
| 94 | Exchange Differences on Foreign Currency Borrowings | Assets Based Accounting Standards › Accounting Standard 16 Borrowing Costs | 1.7 | 1 | 5.115 | M2-C5-U4-T4.3 |
| 95 | Reversal of an Impairment Loss | Assets Based Accounting Standards › Accounting Standard 28 Impairment of Assets | 1.7 | 1 | 5.233 | M2-C5-U7-T7.13 |
| 96 | Reversal of an Impairment Loss for Goodwill | Assets Based Accounting Standards › Accounting Standard 28 Impairment of Assets | 1.7 | 1 | 5.235 | M2-C5-U7-T7.16 |
| 97 | Recognition of Exchange Differences | Accounting Standards based on items impacting Financial Statements › Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates | 1.7 | 1 | 7.32 | M2-C7-U3-T3.5 |
| 98 | Restatement | Presentation & Disclosures Based Accounting Standards › Accounting Standard 20 Earnings Per Share | 1 | 1 | 4.112 | M1-C4-U5-T5.10 |
| 99 | Dilutive Potential Equity Shares | Presentation & Disclosures Based Accounting Standards › Accounting Standard 20 Earnings Per Share | 1 | 1 | 4.11 | M1-C4-U5-T5.9 |
| 100 | Measurement subsequent to initial recognition | Assets Based Accounting Standards › Accounting Standard 26 Intangible Assets | 0.8 | 1 | 5.199 | M2-C5-U6-T6.19 |
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How to read a topic ID
Every topic has a short code. It is a postal address: module, then chapter, then unit, then the topic itself.
- M = Module (ICAI splits the subject into 3 modules). C = Chapter number as printed in the Study Material. U = Unit — in the Accounting Standards chapters, one unit per Standard.
- T2.6 = topic 6 inside Unit 2. In chapters with several units the first number repeats the unit, so a wrong ID is easy to spot. In a one-unit chapter the topic is just T and a number (for example
M3-C13-U0-T4). - U0 means the chapter has only one unit, so there is nothing to split.
- A page number like 5.27 means chapter 5, page 27 of that chapter in the ICAI Study Material (each chapter restarts at page 1).
- You may see the code with hyphens (
M2-C5-U2-T2.6) or underscores (M2_C5_U2_T2.6) — same thing. The underscores come from ICAI file names.
Words used on this page
- Marks
- A question’s marks are split equally across the topics it tests. A 14-mark question on two topics gives each 7. Both alternatives of an “OR” question are counted, because a student may need either.
- Times asked
- How many question parts tested the topic in the papers you selected.
- Must know
- Rank 1–50 for the papers you selected. Important is rank 51–100. Good to know is anything else that has been asked. Not asked yet has never appeared in those papers.
- Rank
- Position among all 400 topics for the papers and years you picked — it does not change when you narrow to one chapter, so a topic can still show “#7” inside a small list.
- What is counted