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CA Inter Advanced Accounting Marathon (Part 1): Full Revision for 2026 Attempt

CA Inter Advanced Accounting Marathon (Part 1) covers the important Advanced Accounting concepts. It provides a full revision of Advanced Accounting concepts for the 2026 attempt. The topics covered in Part 1 include Financial Statements of Companies (Schedule III), Cash Flow Statement (AS 3), and Buyback of Securities. 

 

authorImageDivya Sharma10 Dec, 2025
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CA Inter Advanced Accounting Marathon (Part 1): Candidates who are all set to appear in the CA Inter Advanced Accounting exam in 2026. They have completed the exam syllabus and questions. Still, they think something is missing in the Advanced Accounting preparation. CA Inter Advanced Accounting Marathon (Part 1) is a study resource for the candidates that provides full revision for the 2026 attempt.

 Candidates can cover the high-weightage topics and get a conceptual understanding. All the concepts related to the Advanced Accounting section have been covered in the CA Inter accounting classes, free on YouTube.

CA Inter Advanced Accounting Marathon 2026 Attempt Revision

The CA Inter accounts marathon lecture series offers a complete conceptual and practical revision of major topics within the Advanced Accounting syllabus.

The instruction focuses on achieving conceptual clarity, demonstrating practical application through journal entries, ledger accounts, and balance sheet presentations, ensuring high accuracy for the exam. It is provided in the CA Inter Advanced Accounting full revision Part 1. 

Advanced Accounting Marathon 2026: Key Chapters & Weightage

CA Inter Advanced Accounting Marathon (Part 1) covers essential chapters. The topics have been explained in simple language with relevant examples. Candidates can revise the Advanced Accounts basics revision comfortably without any issues. 

Advanced Accounting Marathon 2026: Key Chapters & Weightage

Chapter/Topic

Key Focus Areas

Marks Weightage / Notes

Financial Statements of Companies

Balance sheet format, P&L statement (Schedule III), AS 3 compliance, notes to accounts

40-45 marks approx.; P&L 14 marks a typical question

Cash Flow Statement & AS 3

Operating, Investing, Financing activities; Direct and Indirect methods; cash & cash equivalents

5-10 marks; MCQ relevance

Buyback of Securities

Legal framework, objectives, accounting entries, limits, and conditions

4-7 marks; includes journal entries, Capital Reduction Reserve (CRR)

Internal Reconstruction

Concept, legal procedure, capital reduction account, journal entries

4-14 marks; wiping off losses, asset revaluation

Amalgamation

Types (merger, purchase), purchase consideration methods, accounting entries, goodwill/capital reserve

10-14 marks; detailed treatment of PC and goodwill computation

Framework for Financial Statements

Objectives, users, fundamental accounting assumptions, qualitative characteristics

4-5 marks; theoretical base for standards

Benefits Of  CA Inter Advanced Accounting Revision

Candidates, upon joining the CA Inter Advanced Accounting Revision, can revise the important topics from the exam perspective. Practice journal entries and ledger posting to improve speed to solve questions in the actual exam. 

  • The CA Inter accounts marathon focuses on conceptual clarity. 

  • Candidates can revise the accounting standards in the CA Inter marathon for accounting standards.

  • Advanced Accounting quick revision techniques can help candidates practice journal and ledger posting. 

  • The advanced accounting marathon helps to know the linkage between P&L, balance sheet, and cash flow statement adjustments.

  • Pay special attention to disclosures, materiality thresholds, and legal compliance aspects (e.g., buyback limits, dividend declaration conditions).

  • The focus is on the regular revision with practice. 

CA Inter Advanced Accounting Marathon (Part 1) FAQs

Who should attend the CA Inter Advanced Accounting Marathon (Part 1)?

CA Inter Advanced Accounting Marathon (Part 1) has been designed for the candidates to revise the Advanced Accounting concepts for the 2026 CA Inter attempt.

How comprehensive is the Part 1 Marathon?

The Part 1 session covers several crucial and high-weightage chapters, including:

  • Financial Statements of Companies (Schedule III)

  • Cash Flow Statement (AS 3)

  • Buyback of Securities

  • Internal Reconstruction

  • Amalgamation (AS 14)

  • Framework for Financial Statements

 

How is the minimum amount for the Capital Redemption Reserve (CRR) calculated in a Buyback?

The amount to be transferred to the CRR is equal to the face value of the equity shares bought back, which must be appropriated from free reserves (like General Reserve, P&L, or Free Securities Premium).

What is the difference between an Amalgamation, like a Merger and Purchase?

In a Merger, all assets, liabilities, and reserves are transferred at book value, and no goodwill/capital reserve arises. In a Purchase, assets and liabilities are recorded at fair value, and the difference between the Purchase Consideration and net assets gives rise to Goodwill or Capital Reserve.
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