Top Videos on Accounting for Investments (AS 13): Advanced Accounting for CA Intermediate by PW

Accounting for Investments under AS 13 can be challenging because current and long-term investments follow different valuation requirements. Interest-bearing securities add further complexity through accrued interest, cum-interest and ex-interest prices, purchase costs and sale proceeds. You may also find it difficult to distinguish investment income from capital gains or losses and apply the correct accounting treatment in practical questions.

Physics Wallah brings together videos to help you understand AS 13 through concept explanations, worked examples and accounting applications. You can learn investment classification, follow purchase and sale entries, understand valuation requirements and practise investor-side accounting questions. The videos also cover course planning and exam-oriented preparation for CA Intermediate Advanced Accounting.

Video 1: Cover AS 13 Classification, Valuation, Disposal and Disclosure in One Complete Video

This video provides comprehensive coverage of Accounting for Investments under AS 13 for the September 2026 and January 2027 CA Intermediate examinations. You can learn about current and long-term investments, acquisition cost, valuation, disposal, reclassification, investment income and disclosure requirements. ICAI-oriented practical and application-based questions demonstrate how to apply the standard to accounting situations.

Choose this video when you want an overall understanding of AS 13 or need to revisit its major requirements before attempting practical questions. These topics form part of the CA Intermediate Advanced Accounting syllabus, which includes Accounting Standards and their application to financial transactions.

Video 2: Plan Your Advanced Accounting Preparation With the AS 13 Course Orientation

This video introduces the Advanced Accounting course and explains how AS 13 fits into the CA Intermediate preparation plan. It discusses the syllabus, examination framework, group system, class access, note-making, homework and revision habits. It focuses on preparation guidance rather than detailed AS 13 rules or practical accounting questions.

Watch this video before beginning the detailed topic coverage if you want to plan your study routine and understand the course requirements. You can also review the CA Intermediate syllabus to understand how Advanced Accounting fits into the complete examination syllabus.

Video 3: Understand Investment Classification, Accrued Interest and Purchase-Sale Entries

This video introduces AS 13 from the investor's perspective, beginning with the meaning of investments, revenue income and capital appreciation. It explains current and non-current investment classification, holding intention and valuation. Practical examples cover fixed-income securities, accrued interest, face value, purchase and sale entries, interest income, profit or loss and Profit and Loss Account presentation.

Use this video to understand how investment transactions are recorded and how interest affects their accounting treatment. The worked examples are particularly useful for practising debenture, bond and government security questions. 

Video 4: Solve Investor-Side AS 13 Problems Using Cum-Interest, Ex-Interest and Ledger Entries

This video develops the practical application of AS 13 from the investor's books and distinguishes it from the accounting treatment in the investee company's books. It covers investment classification, valuation, purchases and sales of interest-bearing securities, accrued interest, cum-interest and ex-interest prices, face-value interest, brokerage, receipts and sale results. A debenture-based question uses timelines, ledger accounts and calculations to demonstrate the accounting process.

Choose this video when you want to practise complete investment-related numerical questions and improve your working-note presentation. Its practical coverage can help you understand how purchase dates, interest components and sale proceeds affect investment accounts. You can further test your understanding through the CA Intermediate Advanced Accounting MCQs, which include questions on Accounting for Investments (AS 13).

Build your understanding of AS 13 with these PW videos covering investment classification, valuation, income recognition and transaction entries. Practise the worked examples to improve your accounting application and calculation accuracy. Regular written practice can also help you present solutions clearly and approach CA Intermediate Advanced Accounting questions with confidence.