Topics May 2024 September January Total
2024 2025 Marks
Introduction To Accounting - - - -
Standard
Applicability of Accounting - - - -
Standard
AS-1 Disclosure Of Accounting - - - -
Policies
AS-2 Valuation of Inventories Question 1 (b) Question 6 (a) 12 Marks
– 7 Marks (ii) – 4 Marks
AS-3 Cash Flow Statement Question 3 (b) Question 3 (a) Question 3 (b) 21 Marks
– 7 Marks – 7 Marks – 7 Marks
AS-4 Contingencies and Event - - -
Occurring After Balance Sheet
Date
AS-5 Net {profit or Loss For the - - -
Period , Prior Period Items &
Change in Accounting Policies
AS-7 Construction Contract Question 3 (a) - - 7 Marks
– 7 Marks
AS-9 Revenue Recognition - - -
AS-10 Property, Plant & - - -
Equipment
AS-11 The Effect of Changes In - - -
Foreign Exchange Rates
AS-12 Accounting For Government - - -
Grants
AS-13 Accounting for Investments - Question 6 (a) - 4 Marks
(i) – 4 Marks
AS-14 Amalgamation Question 4– 14 Question 4– 14 Question 4– 42 Marks
Marks Marks 14 Marks
CA Tejas Suchak
AS-15 Employee Benefits - Question 1 (b) Question 1 (c) 9 Marks
– 5 Marks – 4 Marks
AS-16 Borrowing Costs Question 1 (a) - - 7 Marks
– 7 Marks
AS-17 Segment Reporting - - - -
AS-18 Related Party Disclosures - - Question 6 (a) 4 Marks
(i) – 4 Marks
AS-19 Leases Question 6 (a) - Question 1 (b) 9 Marks
(i) – 4 Marks – 5 Marks
AS-20 Earning Per Share Question 6 (a) - Question 1 (a) 9 Marks
(ii) – 4 Marks – 5 Marks
AS-21 Consolidated Financial Question 5– 14 Question 5– 14 Question 5– 42 Marks
Statements Marks Marks 14 Marks
AS-22 Accounting for Taxes on - Question 1 (c) - 5 Marks
Income – 5 Marks
AS-23 Accounting for Investment - - - -
in Associates in Consolidated
Financial Statements
AS-24 Discounting Operations - - - -
AS-25 Interim Financial Reporting - - - -
AS-26 Intangible Assets - Question 1 (a) - 4 Marks
– 4 Marks
AS-27 Financial Reporting of - - - -
Interest in Joint Ventures
AS-28 Impairment of Assets - - - -
As-29 Provision, Contingent - - Question 3 (a) 7 Marks
Liabilities & Contingent Assets – 7 Marks
Financial Statement of Companies Question 6 (b) Question 2– 14 Question 6 (a) 22 Marks
– 4 Marks Marks (ii) – 4 Marks
Buy-Back of Securities - Question 3 (b) Question 6 (b) 11 Marks
– 7 Marks – 4 Marks
Internal Reconstruction Question 2– 14 Question 6 (b) Question 2– 32 Marks
Marks – 4 Marks 14 Marks
Branch Accounting Question 6 (c) – Question 6 (c) Question 6 (c) 18 Marks
6 Marks – 6 Marks – 6 Marks
CA Tejas Suchak
Framework for Preparation & - - -
Presentation of Financial
Statements
CA Tejas Suchak