CA Inter Chapter wise weightage Paper 5 Advanced Accounting – AUBSP

CA Inter Paper-5 Chapter-wise weightage: Chapter wise marks distribution for CA Inter Dec 2021. Weightage of Marks for CA Intermediate Paper-5 Advanced Accounting. ICAI published skill-wise and section wise weightage for Advanced Accounting paper of CA Intermediate course.

The CA Institute released weightage of marks for Advanced Accounting paper for CA Intermediate November 2021 examinations to be conducted in the month of Dec 2021.

The Board of Studies of the Institute of Chartered Accountant of India (ICAI) has assigned weightage of marks to various sections of a subject. This facility would help students to plan their studies in a structured manner for the coming ICAI examinations.

Accordingly, each subject has been divided into various topics and topics have been grouped into sections and weightage range has been assigned to these sections. The question paper would take into consideration the weightage range assigned to different sections.

Following are the detail section wise weightage of marks assigned to the Paper-5 Advanced Accounting of CA Intermediate course examination to be held in December 2021 under New Scheme of Education and Training.

CA Intermediate Paper-5 Chapter-wise Weightage Dec 2021

Following table show you the weightage of marks for each chapter in Advanced Accounting for the coming December 2021 exams:

Chapter Name Weightage of Marks
Chapter 1: Application of Accounting Standards 12-18 Marks
Chapter 2: Partnership Accounts

Unit 1: Dissolution of Partnership Firms
Unit 2: Amalgamation, Conversion and Sale of Partnership Firms

10-14 Marks
Chapter 3: Accounting for Employee Stock Option Plans 4-8 Marks
Chapter 4: Buyback of Securities and Equity Shares with Differential Rights 6-8 Marks
Chapter 5: Amalgamation of Companies 6-12 Marks
Chapter 6: Internal Reconstruction 8-10 Marks
Chapter 7: Liquidation of Companies 6-8 Marks
Chapter 8: Financial Statements of Banking Companies

Unit 1: Some Relevant Provisions of The Banking Regulations Act, 1949
Unit 2: Books of Accounts, Returns and Forms of Financial Statements
Unit 3: Capital Adequacy Norms
Unit 4: Income Recognition, Classification of Assets and Provisions
Unit 5: Some Special Transactions of Banks
Unit 6: Preparation of Financial Statements of Banks

4-8 Marks
Chapter 9: Non-Banking Financial Companies 4-6 Marks
Chapter 10: Consolidated Financial Statements 12-14 Marks
CA Inter chapter-wise weightage

Section wise Weightage for Advanced Accounting

Intermediate Course Paper 5: Advanced Accounting (100 Marks)

Section I (20 Marks to 25 Marks)

  1. Application of Accounting Standards:
    • AS-4: Contingencies and Events occurring after the Balance Sheet Date
    • AS-5 : Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
    • AS-7: Construction Contracts
    • AS-9 : Revenue Recognition
    • AS-14: Accounting for Amalgamations
    • AS-17: Segment Reporting
    • AS-18 : Related Party Disclosures
    • AS-19: Leases
    • AS-20 : Earnings Per Share
    • AS-22: Accounting for Taxes on Income
    • AS-24 : Discontinuing Operations
    • AS-26 : Intangible Assets
    • AS-29 : Provisions, Contingent Liabilities and Contingent Assets

Section II (35 Marks to 40 Marks)

  1. Special Aspects of Company Accounts:
    • (i) Accounting for employee stock option plans;
    • (ii) Buy back of securities;
    • (iii) Equity shares with differential rights;
  2. Reorganization and Liquidation of Companies:
    • (i) Accounting for Amalgamation (excluding inter-company holding) and reconstruction
    • (ii) Accounting involved in liquidation of companies

Section III (12 Marks to 15 Marks)

  1. Banking companies and Non-Banking Financial Companies and regulatory requirements thereof

Section IV (25 Marks to 30 Marks)

  1. Consolidated Financial Statements
    • Concept of consolidation and simple problems on Consolidated Financial Statements with single subsidiary (excluding problems involving acquisition of Interest in Subsidiary at Different Dates; Different Reporting Dates of Holding and Subsidiary; Disposal of a Subsidiary and Foreign Subsidiaries)
  2. Dissolution of partnership firms
    • 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.

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