As Far as CA Intermediate | CA IPCC Advance Accounts is consider i will not list down the Most Important Chapter but following is the list of those chapter which **`one should NEVER keep for option`** 1 Accounting Standards 2.Branch Accounting 3.Departments 4.Amalgamation 5.Partnership 6.Banking (Only Profit and Loss Account) 7.Insurance (Only Revenue Account) Form Past two the Institute has raised the level of Question as compare to Past attempts where the pattern of question to be asked were predictable All the Best
> what are the important chapter in Adv.accounts in CA Intermediate | CA IPCC - As a CA student i will advice u to go through all the chapters of the subject as there are no standard weightage to the chapters. However, based on the ICAI past exam pattern i would suggest you following topics to be emphasized more than others:- -- Accounting standards issued by ICAI -- ESOP -- Redemption of debentures --Amalgamation -- Banking companies Interest and bill discounting topic -- Branches
According to my knowledge there is no important chapters in adv.accounts in CA Intermediate | CA IPCC.but in exam point of you banking and insurance accounts and company accounts are important but in knowledge point of you all chapters are important.
Every chapter is important from Exam point of u but these are some of important chapters as Examiner the way questions are asked from past exam trend are 1)Accounting Standards 2)Partnership 3)Amalgamation/Reconstruction(covered in a/c1) 4)Banking(Just 16 Schedules) 5)ESOP(or)Buy Back(or)underwriting(4-8 marks) 6)Redemption of Debentures(if u have GR-1 A/C'' investment'' Chapter knowledge is required) 7)Liquidation(3 types of problems) FOR THIS CHAPTERS ARE LESS TIME CONSUMING AND GIVE MORE THAN 70+ MARKS IN IF U HAVE TIME THEN GO FOR BRANCH(FOREIGN ALONG WITH AS-12)
there are no important chapter and non important chapter in ca exam according to the best of my knowledge the most important chapters are banking and insurance where you can easily score marks upto 12 marks and next is amalgamation and some of the most important accounting standards i,e 19 and accounting for foreign exchange and acconting for earning for share.
Every thing is important for the exams and you should never leave anything as no one knows what will come in the exams. But if you are short on time and you need to study for Advanced Accounting quick then you should check the practice manual supplied to you by the CA Institute when you registered for CA Intermediate | CA IPCC. In those books on the first page it is shown which chapters are important and from which the questions have been in last few years. So it will help you to set preferences as to which chapter should be studied first. Also you can purchase the sampler in which you can easily know what questions appear most frequently in the exams and prepare for those chapters first. You should at least take a reading of complete syllabus so that you know can answer any question which is asked to at least some extent and get good marks.