CA Inter Advanced Accounting: the 10 standards and topics that carried 66.3 of 100 marks.
Every question in the 7 New Scheme CA Inter Advanced Accounting papers, May 2024 – May 2026, read, mapped to the standard or topic it tests, and counted. These are the real numbers from the official papers, not an opinion about them.
Expected marks by standard or topic, top 10 of 33
| # | Standard / topic | What it covers | Exp. marks | Cumulative | Appears | When it appears |
|---|---|---|---|---|---|---|
| 1 | AS 14 | Accounting for Amalgamations | 12.4 | 12.4 | 7/7 | 14.6 |
| 2 | AS 21 | Consolidated Financial Statements | 11.4 | 23.8 | 7/7 | 13.4 |
| 3 | AS 3 | Cash Flow Statements | 8.4 | 32.2 | 7/7 | 9.3 |
| 4 | Internal Reconstruction | 8.4 | 40.6 | 7/7 | 9.4 | |
| 5 | Schedule III Presentation | 7.2 | 47.8 | 5/7 | 12.4 | |
| 6 | Buy-back of Securities (Companies Act) | 4.6 | 52.4 | 6/7 | 6 | |
| 7 | Branch Accounting | 4.1 | 56.5 | 6/7 | 6 | |
| 8 | AS 10 | Property, Plant and Equipment | 3.4 | 59.9 | 5/7 | 4.8 |
| 9 | AS 16 | Borrowing Costs | 3.3 | 63.2 | 5/7 | 4 |
| 10 | AS 13 | Accounting for Investments | 3.1 | 66.3 | 4/7 | 6 |
Quick answers
- Which standard or topic carried the most marks?
- AS 14 Accounting for Amalgamations: 12.4 marks per 100 on average, set in 7 of 7 attempts.
- How many standards and topics make up half the marks?
- 6 of 33. The top 6 carried 52.4 marks per 100 between them.
- Which standards and topics were set in every attempt?
- 4 of 33 appeared in all 7 attempts.
"Expected marks" is a standard or topic's average share of each paper across the 7 attempts, scaled to 100 marks, with optional questions weighted for the choice you get. An attempt where it was not set counts as zero. "Appears" is in how many attempts it was set at all.
What this does not tell you
It is not a prediction. We back-tested three ways of ranking these units against the actual results: a plain long-run average, a recency-weighted model, and one weighted by how often a topic recurs. None of the clever ones beat the plain average by a margin worth acting on. 7 attempts is not enough data for "trending chapters" to mean anything, so we do not sell that idea. What you are looking at is where the marks have sat, which is a far better basis for planning than a guess, and still not a forecast. Read the disclaimer.
How it was built
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Official papers only
The 7 New Scheme attempts, May 2024 – May 2026, from the institute's own published papers.
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Every question read and tagged
Each question mapped to the standard or topic it tests, with its marks, by a Chartered Accountant. Counted, not estimated.
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Optional questions weighted
Where the paper lets you choose which questions to answer, optional questions are weighted rather than double-counted, so the marks add up to the paper you actually sit.
This is the top of one paper
The CA Inter Group 1 report covers every paper in the group. For Advanced Accounting it ranks all 33 units and bands them A-must / B-should / C-skim, with the per-attempt matrix and the question-by-question mapping so you can check our work.
See the CA Inter Group 1 reportNo sign-up needed to read this page, and nothing here is behind an email form. If the free extract is all you need, take it and good luck.