CA Intermediate Paper-1 Weightage Sept 2024 Exams

Download revised Section-wise chapter wise weightage of marks for ICAI CA Intermediate 2024 Exams Paper-1 Advanced Accounting.


CA Intermediate Advanced Accounting weightage 2024: The Institute of Chartered Accountants of India (ICAI) has issued updated and revised Section-wise Weightage for CA Intermediate Paper-1 Advanced Accounting applicable for September 2024 and subsequent exams till further changes are made.

Chapter wise marks distribution for CA Intermediate Sept 2024. Weightage of Marks for CA Intermediate Paper-1 Advanced Accounting. ICAI published skill-wise and section wise weightage for Advanced Accounting subject of CA Intermediate course.

The Board of Studies (BoS) of the Institute of Chartered Accountant of India (ICAI) has now assigned weightage of marks to various sections of Paper-1 subject. This facility would help students to plan their studies in a structured manner for the coming ICAI Advanced Accounting 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-1 would take into consideration the weightage range assigned to different sections.

Here is the weightage of marks for CA Intermediate subject Paper 1 i.e. Advanced Accounting. Following are the detail chapter wise and section wise weightage of marks assigned to Advanced Accounting paper. This analysis will be applicable for CA Intermediate course examination to be held in September 2024 onwards under New Scheme of Education and Training.

CA Intermediate Paper-1 Section wise Weightage

Section No.Weightage
Section-I:55% – 65%
Section-II:30% – 35%
Section-III:5% – 10%
Section wise weightage for Paper-1 September 2024 Exams

CA Intermediate Paper-1 Chapter-wise Weightage

Chapter NameWeightage
Chapter 1: Introduction to Accounting Standards0-5 Marks
Chapter 2: Framework for Preparation and Presentation of Financial Statements0-5 Marks
Chapter 3: Applicability of Accounting Standards0-8 Marks
Chapter 4: Presentation & Disclosures Based Accounting Standards
[AS-1, AS-3, AS-17, AS-18, AS-20, AS-24, AS-25]
15-25 Marks
Chapter 5: Assets Based Accounting Standards
[AS-2, AS-10, AS-13, AS-16, AS-19, AS-26, AS-28]
15-25 Marks
Chapter 6: Liabilities Based Accounting Standards
[AS-15, AS-29]
8-15 Marks
Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
[AS-4, AS-5, AS-11, AS-22]
8-12 Marks
Chapter 8: Revenue Based Accounting Standards
[AS-7, AS-9]
5-12 Marks
Chapter 9: Other Accounting Standards
[AS-12, AS-14]
5-15 Marks
Chapter 10: Accounting Standards for Consolidated Financial Statement
[AS-21, AS-23, AS-27]
15-35 Marks
Chapter 11: Financial Statements of Companies8-20 Marks
Chapter 12: Buyback of Securities8-15 Marks
Chapter 13: Amalgamation of Companies5-15 Marks
Chapter 14: Accounting for Reconstruction of Companies8-12 Marks
Chapter 15: Accounting for Branches including Foreign Branches5-10 Marks
Chapter wise weightage for Paper-1 September 2024 Exams

CA Intermediate Weightage of Marks for Advanced Accounting

Section-I (Weightage 55%-65%) i.e. 55-65 Marks

Process of formulation of Accounting Standards including Indian Accounting Standards (IFRS converged standards) and IFRSs; Convergence vs Adoption; Objective and Concepts of carve outs.

Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards).

Applicability of Accounting Standards to various entities.

Application of Accounting Standards:

  • AS 1: Disclosure of Accounting Policies
  • AS 2: Valuation of Inventories
  • AS 3: Cash Flow Statements
  • 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 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 14: Accounting for Amalgamations (excluding intercompany holdings)
  • 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 of single subsidiaries (excluding problems involving acquisition of Interest in Subsidiary at Different Dates, Cross holding, Disposal of a Subsidiary and Foreign Subsidiaries).
  • AS 22: Accounting for Taxes on Income
  • AS 23: Accounting for Investment in Associates in Consolidated Financial Statements
  • 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

Section-II (Weightage 30%-35%) i.e. 30-35 Marks

Company Accounts:

(i) Schedule III to the Companies Act, 2013 (Division I)
(ii) Preparation of financial statements – Statement of Profit and Loss, Balance Sheet and Cash Flow Statement
(iii) Buy back of securities
(iv) Accounting for reconstruction of companies.

Section-III (Weightage 5%-10%) i.e. 5-10 Marks

Accounting for Branches including foreign branches.


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