CA Inter Paper-5 Chapter-wise weightage: Chapter wise marks distribution for CA Inter Nov 2022. 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 2022 examinations to be conducted in the month of Nov 2022.
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 Nov 2022 under New Scheme of Education and Training.
CA Intermediate Paper-5 Chapter-wise Weightage
Following table show you the weightage of marks for each chapter in Advanced Accounting for the coming Nov 2022 exams:
Chapter Name | Weightage of Marks |
---|---|
Module-1 | |
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 |
Module-2 | |
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 |
Module-3 | |
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 |
Section wise Weightage for Advanced Accounting
Intermediate Course Paper 5: Advanced Accounting (100 Marks)
Section I (20 Marks to 25 Marks)
- 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)
- Special Aspects of Company Accounts:
- (i) Accounting for employee stock option plans;
- (ii) Buy back of securities;
- (iii) Equity shares with differential rights;
- 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)
- Banking companies and Non-Banking Financial Companies and regulatory requirements thereof
Section IV (25 Marks to 30 Marks)
- 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)
- 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.