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Preparation Strategy To Score Good Marks in CA Inter Accounts

Table of Content

Introduction to Accounting StandardsPreparation strategy

CA Intermediate Accounting Study Material (English)

CA Intermediate Accounts Study Material (Hindi)

How to Study Accounts for CA Intermediate? ICAI’s Study Material

How To Prepare Accounts for exams?

CA Inter Accounts Syllabus Distribution

Introduction to Accounting Standards

One of the prestigious courses that demand a lot of effort in CA inter. To become a chartered accountant, one must pass all of the ICAI exams. Exam success is challenging for students, which is caused by inadequate instruction. Accounting is one of the numerous courses included in the CA course. We’ll go over a few pointers in this article that will help you do well on your Accounting exams.

To clear the CA intermediate course, CA candidates need to follow some strategies. The strategies are as follows:

Create a study schedule in accordance with the dates of the CA Inter exams.

Just download the ICAI CA Inter study material for the 2023 try, as May 2023 examinations are the following. Also, we have provided the ICAI Inter study guide here in both Hindi and English.

Sign up for the top coaching Candidates must enrol in the top CA intermediate coaching facility in order to adequately prepare for the course.

To aid them during review, students must create their own revision ca inter notes pdf.

Paper 1 – Accounting (100 marks)

Objective – To acquire the ability to apply specific accounting standards and legislations to different transactions and events and in preparation and presentation of financial statements of various business entities.1. Process of formulation of Accounting Standards including Ind AS (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve-outs2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)3. Applications of Accounting Standards:AS 1 : Disclosure of Accounting Policies

AS 2 : Valuation of Inventories

AS 3 : Cash Flow Statements

AS 10 : Property, Plant and Equipment

AS 11 : The Effects of Changes in Foreign Exchange Rates

AS 12 : Accounting for Government Grants

AS 13 : Accounting for Investments

AS 16 : Borrowing Costs4. Company Accounts(i) Preparation of financial statements – Statement of Profit and Loss, Balance Sheet

and Cash Flow Statement;

(ii) Managerial Remuneration;

(iii) Profit (Loss) prior to incorporation;

(iv) Accounting for bonus issue and right issue;

(v) Redemption of preference shares;

(vi) Redemption of debentures5. Accounting for Special Transactions:(i) Investment;

(ii) Insurance claims for loss of stock and loss of profit;

(iii) Hire- purchase and Instalment sale transactions6. Special Type of Accounting(i) Departmental Accounting;

(ii) Accounting for Branches including foreign branches;

(iii) Accounts from Incomplete Records

CA Intermediate Accounting Study Material (English)

Module 1Module 2Module 3Initial PageInitial PageInitial PageChapter 1: Introduction to Accounting StandardsChapter 4: Financial Statements of Companies

Unit 1: Preparation of Financial Statements

Unit 2: Cash Flow Statement

AnnexureChapter 9: Investment AccountsChapter 2: Framework for Preparation and Presentation of Financial StatementsChapter 5: Profit or Loss Pre and Post IncorporationChapter 10: Insurance Claims for Loss of Stock and Loss of ProfitChapter 3: Overview of Accounting Standards

Unit 1: Applicability of  Accounting Standards

Unit 2: Overview of Accounting StandardsChapter 6: Accounting for Bonus Issue and Right IssueChapter 11: Hire Purchase and Instalment Sale Transactions Chapter 7: Redemption of Preference SharesChapter 12: Departmental Accounts Chapter 8: Redemption of DebenturesChapter 13: Accounting for Branches Including Foreign Branches  Chapter 14: Accounts from Incomplete Records

CA Intermediate Accounts Study Material (Hindi)

Module 1Module 2Module 3Initial PagesInitial PageInitial PageChapter 1: Introduction to Accounting StandardsChapter 4: Financial Statements of Companies

Unit 1: Preparation of Financial Statements

Unit 2: Cash Flow Statement

AnnexureChapter 9: Investment AccountsChapter 2: Framework for Preparation and Presentation of Financial StatementsChapter 5: Profit or Loss Pre and Post IncorporationChapter 10: Insurance Claims for Loss of Stock and Loss of ProfitChapter 3: Overview of Accounting Standards

Unit 1: Applicability of  Accounting Standards

Unit 2: Overview of Accounting Standards

Part-1

Part-2

Part-3

Part-4

Chapter 6: Accounting for Bonus Issue and Right IssueChapter 11: Hire Purchase and Instalment Sale Transactions Chapter 7: Redemption of Preference SharesChapter 12: Departmental Accounts Chapter 8: Redemption of DebenturesChapter 13: Accounting for Branches Including Foreign Branches  Chapter 14: Accounts from Incomplete Records

How to Study Accounts for CA Intermediate? ICAI's Study Material

Whether you are receiving coaching or performing self-study, the ICAI Study Material ought to be your first choice. No matter what anyone says, ICAI’s Study Material is the greatest book for the CA course.

Every topic that is mentioned in the study materials should be read.

Each notion should be read in detail along with its images.

Concept Register

Create a separate concept register where you can record the concepts you are learning in your language along with an explanation. You would find this register to be quite helpful when studying.

Practice

For each concept, try to answer as many questions as you can. You can consult any book, including the one published by your coaching institute, for this. In your notepad, write your errors.

Do Smart Study

Mark the questions that cover various topics as you study them, and then record the answers in the book alongside the question. You can use this when revising. You can concentrate on the points made by such queries.

Identify similar inquiries. This can assist you in preventing time wasted, as answering questions that are similar wastes time.

Daily study.

Set a time limit every time you answer a certain question. You will speed up as a result of this. Set a timer for a question when you are studying. For instance, the maximum time allotted for answering a question with an 8-mark weighting should be 14.4 minutes (8*1.8).

Establish daily goals. Goals ought to be reachable.

Keep up with any changes that the ICAI posts to its website along with RTP.

How To Prepare Accounts for exams?

Making a good plan is one of the most crucial aspects of exam preparation. Create a written revision plan. Set a goal to finish the entire subject in a specific number of days.

The first revision should be finished in no more than 20 days. Review each idea and all of its related questions during the first revision. Concentrate on your presentation and approach questions like you would in an exam.

You’ve already remembered your curriculum after one revision. Resolve the ICAI-issued RTPs for the current and previous attempts. Look for and concentrate on your issues. Answer the questions from previous tries.

Concentrate on your trouble spots in the second revision. You are not required to respond to every query. Your primary concentration should be on the concepts you find challenging and the problems with multiple-choice components, but don’t forget to review the fundamental ideas as well. It must be finished in no more than 10 days.

Answer at least two mock test questions using suitable exam techniques. This will assist you in developing your confidence and overcoming your exam anxiety. You will learn about the issues you encounter while writing a paper. You are welcome to participate in the ICAI’s regional branches’ Mock Test Papers.

CA Inter Accounts Syllabus Distribution

The ICAI-provided syllabus serves as the foundation for the CA Intermediate question paper. Applicants should be aware that only the revised syllabus will be used to produce the question paper by the ICAI. So, applicants must review the official syllabus and create a study plan following it before beginning their preparation for the CA Intermediate exams. The syllabus contains detailed information about the topics and subtopics covered in the CA Intermediate exams.

Paper included in CA Intermediate 2023 exam

GroupsPapersDetailsGroup 1Paper-1AccountingPaper-2Corporate and Other LawsPaper-3Cost and Management AccountingPaper-4TaxationGroup 2Paper-5Advanced AccountingPaper-6Auditing and AssurancePaper-7Enterprise Information Systems & Strategic ManagementPaper-8Financial Management & Economics for Finance

Vsmart Academy is constantly working to create a system that can assist every student in realising their full potential. It has been demonstrated by the Vsmart Academy results that we train every single student for rank rather than merely passing this exam. We are the best CA coaching institute in India because of this. 

Paper Pattern

After finishing up our preparation, let’s concentrate on the paper pattern. There are six questions on the exam. Examinees must attempt four out of the remaining five questions, with the first question being required. The weight of each question is 20 marks.

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Prepare Strategy For CA Foundation June 2023

Table of Content

 Prepare a Time-Table

Join the proper coaching

Focus on Statistics and Logical Reasoning

Prepare Your Own Revision Notes

Command Over Calculator

Take Short Breaks

Minimum Three Times Revision

Practice with CA Foundation Question Papers and Mock Test Papers

Focus on Presentation

Revision in the last month

Students who sign up for the CA Foundation course have four months to study for the tests. To learn exactly how to prepare for the CA Foundation in a four-month study time, attentively read this article. While smart work is equally as necessary as hard labour, both are always important. To pass the Foundation level on your first try, heed the 10 wise bits of advice provided in this article.

Every student studying commerce aspires to become a chartered accountant because it is the most difficult course in India. Even though thousands of students register each year, India only has 2,80,000 chartered accountants. The ICAI (Institute of Chartered Accountants of India) is the only recognized organization that is in charge of and authorized to hold the CA examinations.

How to Prepare For CA Foundation Exam

First-time candidates for the CA Foundation test lack knowledge of preparation. Here, we are offering you professional guidance that will enable you to perform well on the CA Foundation. Check out the study advice to pass the CA Foundation exams on your first try.

1. Prepare a Time-Table

Making a schedule for your study is the first thing you should do. Students who believe creating a schedule is pointless made a mistake. Make a strategy rather than waste time every day debating what to learn or where to begin. Pick up your study guide, look over the CA Foundation exam schedule, and allot time for each subject and each chapter following the remaining exam days. This can help you analyze your performance in addition to organizing your study correctly.

2. Join the proper coaching

The success or failure of a student is significantly influenced by their teachers. With only passing marks, many students pass this exam without any coaching. However, let me caution you that having a firm grasp of the principles is crucial from the very beginning because becoming a chartered accountant is a long road where you will be referred to as an expert. Additionally, receiving good CA Foundation instruction aids in your quest for conceptual clarity.

3. Focus on Statistics and Logical Reasoning

Because CA Foundation Math’s does not seem to be a high-scoring topic for non-Math’s students, non-Math’s commerce students are encouraged to concentrate on Statistics and Logical Reasoning. Twenty of the total marks are for logical thinking, with the remaining marks being equally split between math’s and statistics. In light of this, Non-Math’s should concentrate mostly on Statistics and Logical Reasoning.

4. Prepare Your Own Revision Notes

The greatest source notes to review for the exam are your own handwritten notes because the course is so extensive and nearly impossible to review in a single day. Therefore, always write down brief notes for yourself throughout class. These notes will come in very handy when it comes time to take the exam.

5. Command Over Calculator

Calculators are allowed in the CA exams because the ICAI does not want its students to perform manual labour. Since papers are almost always long, mastering the calculator has become crucial. Learn the short keys, such as G, M+, and M-. You’ll gain valuable exam time by doing this.

6. Take Short Breaks

Do not study nonstop for the entire day if you want to learn something. Every two to three hours, take quick breaks of 10-15 minutes to recharge your brain. Because morning is thought to be the optimum time to finish theory assignments, start your day with theory classes before moving on to practical ones. Finish your day by reviewing what you accomplished.

7. Minimum Three Times Revision

The course is extensive, and before the tests you should review it at least three times. Plan your revision effectively by going over every topic in your first revision and marking any questions that are the same so that you don’t waste time answering the same ones twice. Try to answer one question from each kind at the second revision and note any that you feel are difficult, crucial, or require one more revision. Read the concepts throughout your final and third revisions, and only complete the questions you believe require one more review.

8. Practice with CA Foundation Question Papers and Mock Test Papers

Model test questions and CA Foundation practice exams have been really beneficial in helping you pass your exam. You learned how to organise your time and accurately analyse the questions from them. Of course, once you’ve finished the course, it’s best to solve the CA Foundation practise exam questions. However, it has frequently been seen that pupils are unable to complete the assignments because of a shortage of time. Therefore, it is advised to complete the MTPs and previous year’s question papers at the end of each chapter and once the course is over. 

9. Focus on Presentation

The subjective paper pattern will require the students to concentrate on their presentations. Don’t take it lightly because they aren’t your final examinations for school. Presentation is very important in professional tests, notably the CA tests. The syllabus includes four papers, two of which are objective and two of which are subjective. Start writing out the questions for practice, then compare them to the solutions that have been supplied by your mentors.

10. Revision in the last month

The subjective paper pattern will require the students to concentrate on their presentations. Don’t take it lightly because they aren’t your final examinations for school. Presentation is very important in professional tests, notably the CA tests. The syllabus includes four papers, two of which are objective and two of which are subjective. Start writing out the questions for practice, then compare them to the solutions that have been supplied by your mentors.

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ARTICLES, CA FINAL, CA FOUNDATION, CA INTERMEDIATE Complete CA Syllabus and Subjects for Foundation, Inter and Final Exams For the Year 2022

Candidates preparing for the highly competitive CA examinations should be well aware of the syllabus beforehand. The institute of chartered accountants of India(ICAI) conducts the CA exams every year. The university grants commission(UGC), which is a statutory body by the Government of India has declared the CA course as similar to that of a postgraduate degree.

Here is a detailed CA syllabus by Vsmart Academy for the aspirants so that they can have an adequate knowledge of subjects in the CA syllabus, before the commencement of classes.

CA Course Highlights:

Course NameChartered AccountantCourse structure

Foundation level

Intermediate level

Final level

Course typeCertificate courseCourse duration5 yearsTotal number of Papers

CA foundation- 4 papers

CA Intermediate- 8 papers

CA Final- 8 papers

Minimum Eligibility criteria to apply for CA examinations

It is mandatory for all candidates to have passed the 10th and 10+2 from any recognised board.

Candidates in commerce field must have at least 55% and in case of belonging to any other stream, a minimum of 60% is required.

There is no age limit as such to appear for the CA exams.

CA Foundation Subjects

CA foundation is the stepping stone for an aspiring chartered accountant. The candidate must know of the horizon he/she is stepping towards.

Subjects in the CA foundation exams include:Subjects Total MarksPrinciples and practices of accounting                        100Business Law & Business Correspondence and Reporting

Business law(60 marks)

Business correspondence and reporting(40 marks)

                        100Business Mathematics and Logical Reasoning & Statistics

Business mathematics(40 marks)

Logical reasoning (20 marks)

Statistics (40 marks)

                        100Business Economics & Business and Commercial Knowledge                        100

CA Foundation Syllabus

A candidate must secure 40%  in order to pass the CA foundation exams.

Paper 1 Principles and practices of accounting

 Paper 1 ( principles and practices of accounting) includes these below-mentioned subjects:

Theoretical Framework

Accounting Process

Preparation of Trial Balance

Rectification of Errors etc,

Bank Reconciliation Statements

 Inventories

 Concepts and Accounting for Depreciation

Accounting for Special Transactions

Final Accounts of Sole Proprietors

Partnership Accounts

Financial Statements of Not-For Profit Organizations

Introduction to the Company Accounts

Basic Accounting Ratios

Paper 2 Business law & business correspondence and reporting

Paper 3 – Business Mathematics and Logical Reasoning and Statistics

Paper 4 – Business Economics & Business and Commercial Knowledge

The CA Intermediate Subject

The CA Intermediate exam  is the second level to crack the CA exams. It carries 8 subjects and is divided into two groups with each containing four subjects. In order to reach the final level, it is necessary for the aspirants to clear the intermediate level. The candidate is provided with a duration of 8 months to complete these subjects. These subjects are:Subjects Total MarksPrinciples and practices of accounting                        100Business Law & Business Correspondence and Reporting

Business law(60 marks)

Business correspondence and reporting(40 marks)

                        100Business Mathematics and Logical Reasoning & Statistics

Business mathematics(40 marks)

Logical reasoning (20 marks)

Statistics (40 marks)

                        100Business Economics & Business and Commercial Knowledge                        100

The CA Intermediate Syllabus

After getting the overview about the CA Inter Subjects it’s time to get a detailed knowledge regarding the syllabus.

Here is a detailed syllabus for better understanding of CA Inter subjects :SL. NOTOPIC1.Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve outs2.Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)3.Application of Accounting Standards4.Company Accounts5.Accounting for Special Transactions6.Special Type of Accounting7.Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation of partnership firms; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership.

Paper 1 – Accounting

SL. NOTOPIC1.Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve outs2.Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)3.Application of Accounting Standards4.Company Accounts5.Accounting for Special Transactions6.Special Type of Accounting7.Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation of partnership firms; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership.

Paper 2 – Corporate and Other Laws

Paper 3- Cost and management accounting

Paper 4- Taxation

Paper 5- Advanced accounting

Paper 6 – Auditing and Assurance

Paper 7 – Enterprise Information Systems and Strategic Management

Paper 8 – Financial Management and Economics for Finance

The whole CA intermediate exam has a total of 800 marks. When compared to the CA foundation exams, the intermediate level is one scale higher in the difficulty range.

CA FINAL Subjects

Students can appear for the final CA exams only after completing 2.5 years of article ship in the final level. The exams are conducted twice a year. CA final syllabus is divided into two groups, comprising eight papers each. The subjects are as follows:Total number of PapersCA Final SubjectsTotal MarksPaper 1Financial Reporting100Paper 2Strategic Financial Management100Paper 3Advanced Auditing and Professional Ethics100Paper 4Corporate Laws and other Economic Laws100Paper 5Strategic Cost Management and Performance Evaluation100Paper 6Elective Paper100Paper 7Direct Tax Laws100Paper 8Indirect Tax Laws100

CA Final Syllabus:

PAPER 1PAPER 2Application of Guidance Notes issued by the ICAI on Specified Accounting Aspects.Financial Policy and Corporate Strategy.Framework for the preparation and presentation of Financial StatementsIndian Financial System.Application of Indian Accounting Standards (IND AS).Risk Management.Consolidated and Separate Financial Statements (as per IND AS)Security Analysis.Application of Industry-specific and Transaction-specific Indian Accounting Standards.Security ValuationBusiness Combinations and Accounting for Corporate Restructuring/ Demerger Portfolio Management.Accounting and Reporting of Financial Instruments (As per IND AS).SecuritizationAccounting for Share-Based PaymentsMutual FundsAnalysis of Financial Statements.Derivatives Analysis and ValuationAccounting for Carbon CreditsForeign Exchange Exposure and Risk Management.Accounting for E-CommerceInternational Financial ManagementEmerging trends in Reporting.Interest Rate Risk ManagementCorporate ValuationMergers, Acquisition and Corporate Restructuring.International Financial Center (IFC).Startup FinanceSmall and Medium Enterprises

Paper 3: Advanced Auditing and Professional Ethics

SL.NO.TOPICS1.Auditing Standards, Statements and Guidance Notes2.Audit Planning, Strategy and Execution.3.Risk Assessment and Internal Control4.Special Aspects of Auditing in an Automated Environment.5.Audit of Limited Companies.6.Audit Reports.7.Audit Reports and Certificates for Special Purpose Engagements.8.Audit Committee and Corporate Governance.9.Audit of Consolidated Financial Statements.10.Special Features of audit of Banks, Insurance and Non Banking Financial Companies.11.Audit under Fiscal Laws.12.Special Audit Assignments.13.Audit of Public Sector Undertakings.14.Liabilities of Auditors.15.Internal Audit, Management and Operational Audit.16.Due Diligence, Investigation and Forensic Audit.17.Peer Review and Quality Review.18.Professional Ethics.

Paper 4: Corporate and Economic Laws:

Paper 5: Strategic Cost Management and Performance Evaluation

Paper 6: Elective Paper

Paper 7: Direct Tax Laws & International Taxation:

Paper 8: Indirect Tax Laws:

CONCLUSION

When it comes to cracking all the three levels of CA, it has been marked and noted that a lot of students give up mid way. Chartered accountants are well paid and this is an extremely prestigious course. If given proper guidance along with hard work, sky’s the limit and anyone can break through this rigid exam. So, never give up and hang in there until you achieve success!

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