Advanced Accounting ABC Analysis for CA Intermediate May 2026

The creator structured the analysis into three specific categories: Category A, Category B, and Category C . Category A: 65 to 70 Marks These are the most critical topics that appear consistently in the exams: AS 3 (Cash Flow Statement): Averages 7 marks and never appears for less. Advice: Do not skip the direct method, as it is very easy but often left out by students . AS 14 (Amalgamation): 14 marks. It comes in every single exam . AS 21 (Consolidation): 14 marks. It appears in every exam. Advice: Do not skip Consolidated P&L, as ICAI might test it instead of the balance sheet . Financial Statements: Averages 8 to 10 marks. It will appear in some form in every exam . Buyback: Averages 7 marks . Internal Reconstruction: Averages 8 marks, though it can sometimes be asked for up to 14 marks . Branch Accounting: 6 marks. It is consistently asked in Question 6 in every attempt . Category B: 15 to 20 Marks These topics are "asked more often than not" and usually appear for 4 to 5 marks each . The specific Accounting Standards in this category are: AS 2, AS 7, AS 9, AS 10, AS 13, AS 15, AS 16, AS 18, AS 19, AS 20, AS 22, AS 26, AS 28, and AS 29 . Key Advice for Category B: AS 10 & AS 26: Study these together. They are very similar as both deal with long-term assets (Property, Plant, and Equipment vs. Intangible Assets) . AS 19, AS 20, AS 22, & AS 28: Do not leave these behind. Students often skip them, making them ICAI favorites to test. AS 28 (Impairment) is specifically highlighted as a standard you must not skip . Category C: Balance Marks Remaining Topics: Everything else that is not explicitly listed in Categories A and B falls into Category C (for example, AS 1) . Crucial Disclaimer from the Video: The creator emphasizes that this ABC analysis does not mean you should do selective study . If your target is 85, 90, or 95+ marks, you cannot afford to leave any topic completely, as the ICAI can throw a "googly" from anywhere . The sole purpose of this breakdown is to help you allocate your study time effectively (e.g., not wasting 10 hours studying AS 1, which has lower importance) .