CA Inter Advanced Accounting Chapter Wise Weightage — 2026 (Paper 1)

Official ICAI section-wise weightage for Paper 1: Advanced Accounting — 100 marks, 3 hours. Use it to put your revision hours where they earn the most marks in the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification).

Source: ICAI Board of Studies official weightage (New Scheme, applicable from May 2024) — valid for the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification).

Section I

Accounting Standards

55%–65%

≈ 55–65 marks

Section II

Company Accounts

30%–35%

≈ 30–35 marks

Section III

Accounting for Branches

5%–10%

≈ 5–10 marks

Complete Chapter-Wise Weightage Table

Section	Chapters / Topics	Weightage	Priority
Section I Accounting Standards	Process of formulation of Accounting Standards including Ind AS and IFRS Framework for Preparation and Presentation of Financial Statements Applicability of Accounting Standards to various entities AS 1: Disclosure of Accounting Policies AS 2: Valuation of Inventories AS 3: Cash Flow Statements AS 4: Contingencies and Events Occurring After Balance Sheet Date AS 5: Net Profit or Loss, Prior Period Items, Changes in Accounting Policies AS 7: Construction Contracts AS 9: Revenue Recognition AS 10: Property, Plant and Equipment AS 11: Effects of Changes in Foreign Exchange Rates AS 12: Accounting for Government Grants AS 13: Accounting for Investments AS 14: Accounting for Amalgamations AS 15: Employee Benefits AS 16: Borrowing Costs AS 17: Segment Reporting AS 18: Related Party Disclosures AS 19: Leases AS 20: Earnings Per Share AS 21: Consolidated Financial Statements AS 22: Accounting for Taxes on Income AS 23: Accounting for Investment in Associates AS 24: Discontinuing Operations AS 25: Interim Financial Reporting AS 26: Intangible Assets AS 27: Financial Reporting of Interests in Joint Ventures AS 28: Impairment of Assets AS 29: Provisions, Contingent Liabilities and Contingent Assets	55%–65%	HIGH
Section II Company Accounts	Schedule III to the Companies Act, 2013 (Division I) Preparation of financial statements - P&L, Balance Sheet, Cash Flow Buy back of securities Accounting for reconstruction of companies	30%–35%	HIGH
Section III Accounting for Branches	Accounting for Branches including foreign branches	5%–10%	LOW

How to Use This Weightage

Lead with Accounting Standards (55–65%). It carries the most marks in the paper, so it should get your first and deepest revision pass — followed by Company Accounts (30–35%). Together the top two areas are roughly 93 of the 100 marks.

Practise, don't just read. For the heavy sections, work through past papers, MTPs and RTPs rather than re-reading notes — ICAI reuses question patterns closely. You'll find 26 Advanced Accounting papers with suggested answers on this site.

Don't abandon the low-weight sections. They are usually smaller in scope and often the easiest, most predictable marks — a quick, reliable buffer toward the 40-mark pass line. Always confirm the current attempt's amendments against the latest ICAI RTP.

Frequently Asked Questions

What is the chapter-wise weightage for CA Inter Advanced Accounting?

Per ICAI's official Board of Studies weightage (New Scheme), Advanced Accounting (Paper 1, 100 marks) is split as: Accounting Standards 55–65%, Company Accounts 30–35%, Accounting for Branches 5–10%.

Which chapters carry the most marks in CA Inter Advanced Accounting?

The highest-weight area is Accounting Standards (55–65%), followed by Company Accounts (30–35%). The top two together are roughly 93 of the 100 marks, so they deserve your first revision hours.

Is this Advanced Accounting weightage valid for current New Scheme attempts (next expected January 2027, subject to ICAI’s notification)?

Yes. This is the ICAI New Scheme weightage (applicable from May 2024) and it applies to the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification). Always cross-check the latest RTP for any amendments before the exam.

How is the CA Inter Advanced Accounting paper structured?

100 marks in 3 hours. You can practise 26 Advanced Accounting papers with suggested answers on this site.

Practise Advanced Accounting with 26 papers

Past exam papers, MTPs and RTPs for Paper 1 — with suggested answers from ICAI.

Advanced Accounting Practice Papers →

Related Resources

All CA Inter Papers Weightage → Advanced Accounting Papers → ICAI Mock Tests →