CA Inter Advanced Accounting Exam Notes & Summary PDF

Preparing for CA Inter Advanced Accounting can feel overwhelming with so many chapters, formulas, Accounting Standards and practical formats to remember. To make revision easier, I have compiled my handwritten notes into separate PDFs for each chapter. This way, you can focus on one chapter at a time, revise efficiently and easily find what you need.

What’s included in these notes

🔸 All Formulae: Every important formula is included in each chapter so you don’t have to waste time searching through textbooks.
🔸 Important Points & Exceptions: Key points and tricky exceptions are clearly highlighted to help you remember them easily.
🔸 All Practical Formats: All types of practical question formats are covered so you know how to present your answers correctly.
🔸 Recognition Criteria for AS: Each chapter explains how the relevant Accounting Standards apply in practical questions, making it easier to understand and solve related problems.

I’ve written these notes in a friendly and personal way, so revision feels smooth and stress-free. You can go through each chapter at your own pace, revise all important concepts and feel confident before your exams.

These chapter-wise notes are handwritten, concise and exam-focused, designed to save you time while covering everything you need to score well. They are perfect for last-minute revision and for strengthening your understanding of every topic.

Chapter Name Link
Introduction to AS Download
Framework for Preparation & Presentation of Financial Statements Download
Applicability of AS Download
AS 1: Disclosure of Accounting Policies Download
AS 2: Inventories Download
AS 3: Cash Flow Statement Download
AS 4: Contingencies & Events occurring after balance sheet date Download
AS 5: Net profit or loss for the period, Prior Period Items & Changes in Accounting Policies Download
AS 7: Construction Contractors Download
AS 9: Revenue Recognition Download
AS 10: PPE Download
AS 11: Effects of Changes in Foreign Exchange Rates Download
AS 12: Accounting for Government Grants Download
AS 13: Accounting for Investments Download
AS 14: Accounting for Amalgamation Download
AS 15: Employee Benefits Download
AS 16: Borrowing Costs Download
AS 17: Segment Reporting Download
AS 18: Related Party Disclosure Download
AS 19: Leases Download
AS 20: EPS Download
AS 21: Consolidated Financial Statements Download
AS 22: Accounting for Taxes on Income Download
AS 23: Accounting for Investments in Associates of Consolidated Financial Statements Download
AS 24: Discontinuing Operations Download
AS 25: Interim Financial Repairing Download
AS 26: Intangible Assets Download
AS 27: Financial Reporting of Interests in Joint Ventures Download
AS 28: Impairment of Assets Download
AS 29: Provisions, Contingent Liabilities & Contingent Assets Download
Preparation of Financial Statements Download
Buy-Back of Securities Download
Internal Reconstruction Download
Accounting for Branches including Foreign Branches Download

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