Advanced Accounting Exam Analysis

Advanced Accounting is an essential course that tests students knowledge and understanding of complex accounting principles, standards, and applications. This sessions exam has received mixed reactions. The exam is difficult for a few students, whereas some said their preparation made it go more smoothly. The most important lesson is always the same, but being well prepared makes all the difference. Here, we provide topic-wise analysis of the advanced accounting paper to help CA students perform well in the following exams.

The Advance Accounting paper evaluates students capabilities of understanding accounting standards, company accounts, and extraordinary transactions like amalgamations and internal reconstructions. A detailed analysis of topics helps students identify high-weightage chapters and repeated formats in previous exams. It also reveals changes in the syllabus or paper trends.

This approach provides innovative preparation to students and builds confidence in them for scoring well in their exams.

Advanced Accounting Exam 2025 Analysis

It is important to prepare according to the latest ICAI syllabus and practice from previous question papers. Setting study priorities and removing unnecessary topics is made easier with the use of a mark distribution analysis.

Advanced accounting	Difficulty level
Advanced accounting 2025 analysis	Easy- Moderate

Students may aim for exemption-level results with continuous practice and suitable preparation based on this analysis.

Advanced Accounting Exam Pattern

This table provides an analysis of topics that have appeared in the CA Inter Advanced Accounting exam. Read the table carefully; you may know where to emphasise the topics more.

Topics	Total number of questions	Difficulty level	Point of emphasis
AS 10	1a	Easy	GST & setup costs, and removal costs
AS 13	1b	Easy	Dividend and sale
Financial statements of companies	2	Easy	Profit on reissue and disclosures
Cash flow statement	3a	Easy	Deferred tax liability and income tax payment
AS 25	3b	Easy
Amalgamation	4	Medium	Purchase consideration and retirement gratuity fund
AS 21- Consolidation	5a	Easy	Dividend and elimination of common transaction
AS 21- Consolidation	5b	Easy
Basics of AS	6a	Easy	Theory
AS 28	6a	Medium	Balance of revaluation reserve on the date of impairment
Financial statements of companies	6b	Easy	3 conditions
Branch accounting	6c	Easy	Wholesale branch (GP and closing stock)

The above mentioned table provides information about an exam which was conducted recently in May 2025 examinations. This brief analysis in the form of a table helps you to understand the exam pattern better.

Advanced Accounting Exam ABC analysis 2024 (previous year)

Here, you will learn about the questions or topics repeated in every CA Inter advanced accounting paper, which will help you focus more on those topics.

Topics In the ABC Category	Category A	Category B	Category C
	Presentation & Disclosures Based Accounting Standards (AS 3, 17, 18, 25)	Presentation & Disclosures Based Accounting Standards (AS 1, 20, 24)	Asset Based AS (AS 19, 26, 28)
	Asset Based AS (AS 2, 10, 13, 16)	Accounting Standards Based on Items Impacting Financial Statement (AS 4, 5, 11, 22)	Liability Based AS (AS 15, 29)
	Consolidated Financial Statements (AS 21,23,27)	Amalgamation of companies	Revenue-Based AS (AS 7, 9)
	Financial Statement of Companies	Accounting for Reconstruction	Other Accounting Standards (AS 12,14)
	Accounting for Branches Including Foreign Branches		Buyback of Securities

Check topic wise analysis of the CA Inter advanced accounting exam given in detail below which helps you to know about important questions in the May 2025 examination.

Detailed Advanced Accounting Exam Analysis

There are many topics which carry the highest marks in the May 2025 exam in advanced accounting paper that are important for the next CA inter advanced accounting attempt.

Accounting Standards

Accounting Standards always play an essential part, and this time, ICAI maintained its pattern. Questions from AS-10, AS-16, and AS-19 were expected and comparatively easy. However, As-22 was quite difficult to adjust, as many students found it time-consuming, tricky, and lengthy.

Company Accounts

Most of the questions came from the topics of amalgamation, reconstruction, and buy-back of shares. Students were told whether the problems were standards and whether precision in presentation mattered.

Partnership Accounts

This part of the question checked students conceptual understanding. It is quite tricky to focus on partners retirement and admissions.

Special Accounts

Overall, insurance company and bank accounts were covered in depth. Students who have registered for the CA foundation exam may feel it is easy to fill the gaps and benefit from them.