
CA Inter Advanced Accounting Jan 2026 Last 4 Days Strategy focuses on a structured 4.5-day revision plan to ensure 100% syllabus coverage. It emphasizes using marathon revision videos, practicing all ICAI case studies and MCQs, and revising only important, marked questions.
Students are advised not to start new chapters, to practice Balance Sheet questions by hand, and to maintain a high writing speed, as the paper is lengthy. Proper use of reading time and exam-day warm-up is key to scoring well.
Effective preparation for the CA Inter Advanced Accounting paper requires a structured and strategic approach, especially in the final days. This guide outlines a comprehensive 4.5-day revision plan designed to ensure 100% syllabus coverage, along with crucial tips for resource utilization and exam-day performance.
Mastering concepts and strategic practice are key to excelling in this challenging, yet rewarding, subject.
The optimal revision period for the first paper, Advanced Accounting, is 4.5 days—four full days plus the morning of the exam. This duration is sufficient for a comprehensive review of a lengthy, practical subject. While adaptable based on prior preparation (e.g., to 3.5 or 5.5 days), less than 4.5 days is only advisable for students with exceptionally strong prior revisions.
The daily plan is structured into a first half and a second half, with flexible hours. The primary goal is 100% syllabus revision.
First Half:
Financial Statements of Companies (recommended first due to its concepts being used in many other chapters)
Buy-back of Securities
Second Half:
Practical Accounting Standards (AS), including AS 13 (Investment Accounting), which can be time-consuming.
First Half:
Cash Flow Statement
Branch Accounting (a large chapter)
Second Half:
Other Accounting Standards, including the basics (introduction and applicability framework), as these are also examinable.
First Half:
Internal Reconstruction (less time-consuming; focus on reading entries rather than solving many questions).
Amalgamation (this topic will take time).
Second Half:
Five key Accounting Standards.
First Half:
Consolidation of Financial Statements (a significant, time-consuming chapter).
Second Half:
Accounting for Associates and Joint Ventures.
The Conceptual Framework, especially the question of Going Concern vs. Not Going Concern.
The remaining mix of theoretical and practical Accounting Standards.
A live session at 8:00 AM (max duration 1.5 hours) is planned to solve 3-4 random, handpicked questions (from AS, large chapters, etc.) by hand. This session acts as a "warm-up" to get your hands and mind ready for writing.
(Students often use an "audit approach" (reading/reviewing) during revision, but the exam requires written answers. This practice session helps build writing speed and momentum right before the paper, preventing a slow start in the exam hall.)
A well-planned study approach helps in better revision, strong concept clarity, and effective question practice before the exam. Using the right resources at the right time can save effort and improve confidence. The strategy below explains how to revise, practise MCQs and case studies, and choose the right questions efficiently.
Four comprehensive "one-shot" marathon revision videos are available, covering the 100% syllabus, including key concepts and important questions from Study Material, RTPs, and PYQs. These are ideal for students who need a structured review or find self-study challenging. All videos are available in a single playlist.
Video 1: Covers 6 major topics.
Video 2: Covers a set of Accounting Standards.
Video 3: Covers another set of major topics.
Video 4: Covers the final 4 remaining topics.
Case studies and MCQs are critical and should be integrated into revision, not left for the end. A dedicated 6-hour video covers all 54 case studies issued by ICAI, including those from the Jan 26 RTP and Sep 25 PYQs.
|
Type of Case Study |
When to Practice |
|---|---|
|
Chapter-Specific Case Studies |
Immediately after completing the respective chapter. For example, complete the AS 12 case study right after revising AS 12. |
|
Case Studies involving Multiple Topics/AS |
At the end, after all individual chapters and standards are revised. |
Choosing the right questions for practice helps students revise effectively by focusing only on exam-relevant and high-priority problems instead of revising everything.
|
Student Category |
Source for Important Questions
|
|
Regular Batch Students |
Refer to the provided LDR (Last Day Revision) important questions list (in the Excel lecture tracker) in addition to personally marked questions. |
|
Self-Study / YouTube Students |
Rely on the questions covered in the marathon revision videos and supplement with questions personally marked as important during studies. |
Key revision rules and exam-day cautions help students use last-minute time wisely, avoid new topics, manage lengthy papers, and improve speed and accuracy in the Advanced Accounting exam.
Do NOT Start New Chapters: If a chapter was skipped previously (e.g., Amalgamation, Branch), do not attempt to study it now. Focus on strengthening topics already prepared, leveraging internal choices in the exam.
Focus on Marked Questions: Do not re-solve easy questions. Concentrate only on questions marked as important or those identified in the LDR/marathon videos.
Expect a Lengthy Paper: The Advanced Accounting paper is consistently lengthy. It is crucial to maintain high speed from the very beginning of the exam.
Practice Balance Sheet Questions: The exam typically features 2-3 questions requiring the preparation of a Balance Sheet (e.g., from Financial Statements, Amalgamation, Consolidation, Internal Reconstruction). Practice at least two full questions by hand, with proper format and notes to accounts. For others, practice with random values to save time.
Reading Time Strategy: Tips for effectively utilizing the 15-minute reading time will be shared during the Warm-up Session.