CA Inter Intro Sheets

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CA GR I:
Advanced Accounts
Preparation Strategy
CA Intermediate - GR - 1: New Syllabus Structure
Paper 1: Advanced Accounts (One paper – 100)
Analysis of Syllabus
3. Accounting Standards
1. Process of formulation of
Accounting Standards including
Indian Accounting Standards
(IFRS converged standards) and
IFRSs; Convergence vs 4.
Adoption; Objective and  Schedule III to the Co. Act 2013
Concepts of carve outs. - Division I
 Preparation of Financial
Statements
2. Framework for Preparation and  Statement of Profit and Loss
Presentation of Financial Statements  Balance Sheet
(as per Accounting Standards).  Cash flow Statement - AS 3
 Buy back of Securities
 Accounting for Reconstruction
5. Accounting for Branches including of Companies :
Foreign Branches  Internal Reconstruction and
Amalgamation of companies - AS
14
Intro Sheets
AS No. Title P. No.

1 Disclosure of Accounting Policies
2 Valuation of Inventories (Revised)
3 Cash Flow Statement
4 Contingencies and Events Occurring after the
Balance Sheet Date (Revised)
5 Net Profit or Loss for the Period, Prior Period Items
and Changes in Accounting Policies
6 Depreciation Accounting x
7 Construction Contracts
8 Research & Development x
9 Revenue Recognition
10 Property, Plant and Equipment (Revised)#
11 The Effects of Changes in Foreign Exchange Rates
12 Accounting for Government Grants
13 Accounting for Investments (Revised)
14 Accounting for Amalgamations (Revised)
15 Employee Benefits
16 Borrowing Costs
17 Segment Reporting
18 Related Party Disclosures
19 Leases
20 Earnings Per Share
21 Consolidated Financial Statements (Revised)
22 Accounting for Taxes on Income
23 Accounting for Investments in Associates
24 Discontinuing Operations
25 Interim Financial Reporting
26 Intangible Assets
27 Financial Reporting of Interests in Joint Ventures
28 Impairment of Assets
29 Provisions, Contingent Liabilities and Contingent Assets (Revised)
Total AS Issued 29
Withdrawn 2 AS 6 and AS 8
Effective 27
Practical chapters 6 AS 3 , 13 , 14, 21, 23 , 27
Remaining 21
ii
13 8
AS 2 , 7 , 9 , 10, 11, 12, 16 , 1, 4,5,15,17,18,24,29
19,20, 22, 25,26, 28
iii
Intro Sheets
Division –1 Practical Chapters .......................................................................................................................... 1
Chapter - 1 Buy Back of Securities ............................................................................................................ 2.40
Chapter – 2 Internal Reconstruction .......................................................................................................... 3.63
Chapter - 3 Amalgamation of companies ................................................................................................... 4.93
Chapter - 4 Consolidaated Financial Statements - AS 21 ........................................................................ 5.66
Chapter - 5 Preparation of Financial Statements ....................................................................................... 6.71
Chapter - 6 Cash Flow Statement - AS 3 Revised ..................................................................................... 7.62

Chapter - 7 Branch Accounts …………………………………………………………………………………………………………………………………… 10.105
Chapter – 8 Introduction to AS and Ind AS ................................................................................................. 8.21
Chapter - 9 Accounting Framework ........................................................................................................... 9.18
iv
Division II : Accounting Standard
AS No. Title P. No.
1 Disclosure of Accounting Policies
2 Valuation of Inventories (Revised)
3 Cash Flow Statement
4 Contingencies and Events Occurring after the
Balance Sheet Date (Revised)
5 Net Profit or Loss for the Period, Prior Period Items
and Changes in Accounting Policies
6 Depreciation Accounting x
7 Construction Contracts
8 Research & Development x
9 Revenue Recognition
10 Property, Plant and Equipment (Revised)#
11 The Effects of Changes in Foreign Exchange Rates
12 Accounting for Government Grants
v
Intro Sheets
13 Accounting for Investments (Revised)

14 Accounting for Amalgamations (Revised)
15 Employee Benefits
16 Borrowing Costs
17 Segment Reporting
18 Related Party Disclosures
19 Leases
20 Earnings Per Share
21 Consolidated Financial Statements (Revised)
22 Accounting for Taxes on Income
23 Accounting for Investments in Associates in Consolidated Financial Statements
24 Discontinuing Operations
25 Interim Financial Reporting
26 Intangible Assets
27 Financial Reporting of Interests in Joint Ventures
28 Impairment of Assets
29 Provisions, Contingent Liabilities and Contingent Assets (Revised)
References : Company Accounts

 Conceptual Framework for Financial Reporting under Ind ASs, issued by ASB of ICAI.
 Companies (Accounting Standards) Rules 2021
 Companies (Indian Accounting Standards) Rules 2015
 Relevant Ind ASs and Accounting Standards
 www.icai.com
 www.icmai.com
 www.cleartax.com
 www.taxguru.com
 the Hindu
 The Indian Express
 The Economic times of India
vi
Most Important :
Cash Flow Statements AS 21/23/27

Reconstruction of Companies - Amalgamation and Internal Reconstruction
Branch Accounts
Cash Flow Statements
Financial Statements - Schedule III
Buy Back of Securities
Resources
Module
5 Past Papers
vii
Intro Sheets
3 RTPs
+
Reference : High Quality Study material
Study Time : 1.30 Hours daily
viii
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ix
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SWAC : Sanjay Welkins Accounts Classes

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AS No. Title P. No.

Division –1 Practical Chapters .......................................................................................................................... 1

Chapter - 1 Buy Back of Securities ............................................................................................................ 2.40

Chapter – 2 Internal Reconstruction .......................................................................................................... 3.63

Chapter - 3 Amalgamation of companies ................................................................................................... 4.93

Chapter - 4 Consolidaated Financial Statements - AS 21 ........................................................................ 5.66

Chapter - 5 Preparation of Financial Statements ....................................................................................... 6.71

Chapter - 6 Cash Flow Statement - AS 3 Revised ..................................................................................... 7.62

Chapter – 8 Introduction to AS and Ind AS ................................................................................................. 8.21

Chapter - 9 Accounting Framework ........................................................................................................... 9.18

13 Accounting for Investments (Revised)

References : Company Accounts

Cash Flow Statements AS 21/23/27

Study Time : 1.30 Hours daily

Sanjay Welkins Classes

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