CA Inter Advanced Accounting Exam Analysis Jan 2026 by Nitin Goel Sir

CA Inter Advanced Accounting Exam Analysis Jan 2026 by Nitin Goel Sir presents a detailed review of the CA Intermediate Advanced Accounting paper from the January 2026 examination cycle. It examines the overall structure of the question paper, the distribution of marks across topics, and the level of difficulty faced by students. The analysis highlights key areas and concepts that were frequently tested, along with the nature of questions asked. 

It is useful for students who appeared for the exam to evaluate their performance and for future aspirants to understand exam trends. By identifying important question patterns and focus areas, this review helps students plan a more targeted and effective preparation strategy. 

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CA Inter Advanced Accounting Exam Analysis Jan 2026

The CA Inter Advanced Accounting Exam Analysis gives students a clear idea of the paper’s overall difficulty level, question pattern, and topic-wise weightage. This analysis helps candidates understand which areas were scoring, which sections were tricky, and how the exam tested conceptual clarity. 

 To help you evaluate your performance better and plan future preparation, a detailed, section-wise analysis is provided here for your reference.

Overall Paper Structure and Difficulty Assessment

The CA Intermediate Advanced Accounting paper comprised two main sections, each with distinct difficulty levels:

 1. Descriptive Portion (70 Marks)

• Difficulty: This section was assessed as Easy to Moderate, generally not considered tough.

• Source of Questions: The majority of questions were familiar, directly sourced from materials regularly covered in lectures, including ICAI Study Material, Revision Test Papers (RTPs), and Previous Year Questions (PYQs). There were no significantly new or unexpected concepts.

• Length: The paper was of normal length overall. However, specific questions, particularly those on Amalgamation and Consolidation, were noted as time-consuming, while other questions were manageable within the allotted time.

 2. MCQ Portion (30 Marks)

• Difficulty: This section was considered Above Average in difficulty, requiring more focused effort from students.

• Content: The MCQ section featured lengthy case studies.

• One particularly large case study integrated concepts from five different Accounting Standards (AS).

• Another case study covered four different AS.

• A specific case study was based on the Cash Flow Statement.

• Challenge: The extended length and complexity of these case studies were a significant factor, consuming considerable time and potentially causing initial anxiety among examinees.

Question-by-Question Breakdown of the Descriptive Portion

In this analysis, Nitin Goel Sir provides a detailed question-by-question breakdown, helping aspirants understand the key patterns, difficulty levels, and critical areas to focus on.

 Question 1 (Compulsory)

This compulsory question covered various Accounting Standards:

• AS 16 (Borrowing Cost): Involved multiple general borrowings, with pro-rata allocation being a key aspect to address.

• AS 15 (Employee Benefits): A 4-mark question focused on calculating the expected and actual return on plan assets.

• AS 20 (Earnings Per Share): Required the calculation of Basic EPS, including an adjustment for a Right Issue.

Question on Internal Reconstruction (14 Marks)

This question focused on the concept of Share Surrender. The task was limited to preparing the Share Capital note, without requiring a full balance sheet.

Question on Buyback & Investments

This section included two distinct questions:

• Buyback of Securities (7 Marks): A standard question that required applying the three test conditions for buyback and drafting the corresponding journal entries.

• AS 13 (Accounting for Investments) (7 Marks): This question dealt with accounting for investments in equity shares, involving transactions such as bonus issues, right issues, and dividends.

Question on Amalgamation (14 Marks)

This was a notable question, identified as being based on a past MTP (Mock Test Paper). A key adjustment involved the dividend for preference shareholders. The question required calculating the Purchase Consideration (PC), passing journal entries, and preparing the balance sheet of the purchasing company.

Question on Consolidation (14 Marks)

Based on AS 21 (Consolidated Financial Statements), this question required the preparation of a consolidated balance sheet. Key adjustments to be considered included:

• Analysis of Profits (AOP)

• Dividend adjustments

• Stock Reserve

• An adjustment related to Debentures.
  It was based on a first-day acquisition, thus eliminating the need for time-based adjustments.

Optional Questions Block

This block offered a mix of topics, allowing students to choose:

• AS 24 (Discontinuing Operations): A theory question asking for disclosure requirements.

• AS 19 (Leases): A practical question on a finance lease, requiring the calculation of the equipment's value and the annual finance charges (to be presented in a table format).

• Financial Statements of Companies (4 Marks): A question based on the rules for the declaration of dividend out of reserves, necessitating the application of the three specified conditions.

• Branch Accounting: A question utilizing the Stock and Debtor Method.