CA INTERMEDIATE - IMPORTANT QUESTIONS LISTS
ADVANCED ACCOUNTING
• INTRODUCTION TO AS
ALL THEORETICAL QUESTIONS
• FRAMEWORK OF FS
ALL THEORETICAL QUESTIONS
• APPLICABILITY OF AS
ALL THEORETICAL QUESTIONS
• FINANCIAL STATEMENTS OF COMPANY
ILLUSTRATION - 5, 6, 7, 8, 9, 10, 11,12
PRACTICAL QUESTIONS - 8, 10, 11, 12, 13
• BUY BACK
ILLUSTRATION - 3, 4, 5, 6
PRACTICAL QUESTIONS - 8, 9, 10
• AMALGAMATION
ILLUSTRATION - 6, 7, 8, 9, 10
PRACTICAL QUESTIONS - 11, 12, 13
• INTERNAL RECONSTRUCTION
ILLUSTRATION - 6, 7, 8, 9, 10
PRACTICAL QUESTIONS - 10, 11, 12
• BRANCH ACCOUNTING
ILLUSTRATION - 4, 5, 6, 7, 8, 11, 12, 14, 16
PRACTICAL QUESTIONS - 11, 12, 14, 15, 17
ADVANCED ACCOUNTING [ ACCOUNTING STANDARDS ]
AS Past Exams Analysis :
● Nov2020 : Even Number AS Ask By ICAI
● Jan2021 : Odd Number AS Ask By ICAI
● July2021 : Even Number AS Ask By ICAI
● Dec2021 : Odd Number AS Ask By ICAI
● May2022 : Even Number AS Ask By ICAI
● Nov2022 : Odd Number AS Asked By ICAI
● May2023 : Even Number AS Ask By ICAI
● Nov2023 : Odd Number AS Asked By ICAI
-> May24 : Even number AS might be ask by ICAI
CORPORATE AND OTHER LAWS
• PRELIMINARY
1, 2, 3, 4, 5
• INCORPORATION
1, 3, 4, 5, 6, 7, 8, 10, 12, 13
• PROSPECTUS & ALLOTMENT
3, 4, 5, 6, 7
• SHARE CAPITAL & DEBENTURES
3, 4, 6, 7, 8, 10, 11
• DEPOSITS
1, 2, 3, 4, 5, 7, 9, 10
• CHARGE
1, 3, 4, 5, 7, 8
• MANAGEMENT & ADMINISTRATION
2, 4, 7, 11, 13, 14, 17, 18, 19, 20, 21
• DIVIDEND
1, 2, 4, 5, 7, 8
• ACCOUNTS
1, 2, 4, 5, 6, 7
• AUDIT
1, 2, 5, 6
• COMPANY INCORPORATED OUTSIDE INDIA
1, 2, 4, 5, 7
• LLP ACT INCLUDING RULES
2, 3, 5, 6
• FOREIGN EXCHANGE MANAGEMENT ACT, 1999
2, 3, 4, 5, 8, 9, 10
• GENERAL CLAUSE ACT
1, 3, 4, 5, 6, 8, 10, 11
• INTERPRETATION OF STATUE
1, 2, 3, 4, 5, 6, 7
NOTE :
THIS QUESTION NUMBERS ARE END OF CHAPTER
INCOME TAX [ DIRECT TAX ]
• BASIC CONCEPTS
TEST YOUR KNOWLEDGE 6, 7, 11
ILLUSTRATION 3, 6, 7, 12
• RESIDENTIAL STATUS
TEST YOUR KNOWLEDGE 3, 5
ILLUSTRATION 2, 4, 5, 6, 8,
• INCOME FROM SALARY
TEST YOUR KNOWLEDGE 5 ,6 ,7
ILLUSTRATION 1, 4, 5, 8, 10, 13, 14, 17, 18, 20, 21, 24, 25
• INCOME FROM HOUSE PROPERTY
TEST YOUR KNOWLEDGE 2, 4, 5
ILLUSTRATION 1, 2, 5, 7, 8, 9
• INCOME FROM PROFITS & GAINS OF BUSINESS OR PROFESSION
TEST YOUR KNOWLEDGE 2, 7, 8, 9
ILLUSTRATION 3, 5, 6, 9, 10, 13, 14, 16, 17, 18
• INCOME FROM CAPITAL GAIN
TEST YOUR KNOWLEDGE 2, 3, 5, 6, 7
ILLUSTRATION 2, 4, 5, 8, 9, 10, 13
• INCOME FROM OTHER SOURCES
TEST YOUR KNOWLEDGE 3, 5
ILLUSTRATION 2, 3, 4
• INCOME OF OTHER PERSONS INCLUDED IN ASSESSES TOTAL INCOME
TEST YOUR KNOWLEDGE 2, 4, 5
ILLUSTRATION 2, 4, 5, 8, 9
• AGGREGATION OF INCOME SET OFF AND CARRY FORWARD
TEST YOUR KNOWLEDGE 1, 2, 4, 6, 8, 10
ILLUSTRATION 1, 3, 4, 5
• DEDUCTION FROM GROSS TOTAL INCOME
TEST YOUR KNOWLEDGE 1, 3, 4, 6
ILLUSTRATION 3, 5, 7, 8, 11,13, 14, 16, 17, 20
• ADVANCE TAX, TDS AND TCS
TEST YOUR KNOWLEDGE 1, 2, 4
ILLUSTRATION 1, 2, 5, 7, 9, 12, 13
• PROVISIONS FOR FILING RETURN OF INCOME AND SELF ASSESSMENT
TEST YOUR KNOWLEDGE 2, 5
ILLUSTRATION 1, 3
• INCOME TAX LIABILITY COMPUTATION
TEST YOUR KNOWLEDGE 2, 4, 5, 6, 7, 10, 12, 14, 15
ILLUSTRATION 1, 2
GOODS AND SERVICES TAX - GST [ INDIRECT TAX ]
• GST IN INDIA – AN INTRODUCTION
TEST YOUR KNOWLEDGE 1, 4, 5, 7
ILLUSTRATION 1, 2
• SUPPLY UNDER GST
TEST YOUR KNOWLEDGE 2, 4, 5, 6, 8, 10, 11, 12, 13
• CHARGE OF GST
TEST YOUR KNOWLEDGE 1, 2, 4, 6, 7, 9, 10,11
ILLUSTRATION 1, 3
• PLACE OF SUPPLY
TEST YOUR KNOWLEDGE 3, ,4, 6, 10
• EXEMPTION FROM GST
TEST YOUR KNOWLEDGE 1, 5, 7, 9, 10, 11
ILLUSTRATION 2, 3
• TIME OF SUPPLY
TEST YOUR KNOWLEDGE 2, 3, 4, 5, 7, 8, 10, 12,
ILLUSTRATION 1, 4, 5, 7
• VALUE OF SUPPLY
TEST YOUR KNOWLEDGE 3, 4, 5, 7, 9, 10, 11, 12
ILLUSTRATION 1, 2
• INPUT TAX CREDIT
TEST YOUR KNOWLEDGE 6, 8, 9, 14, 15, 18, 20
ILLUSTRATION 2, 3, 4
• REGISTRATION
TEST YOUR KNOWLEDGE 1, 2, 4, 7, 8, 10, 12, 14, 15, 18, 20, 21, 22
ILLUSTRATION 2, 3
• TAX INVOICE ; CREDIT AND DEBIT NOTES
TEST YOUR KNOWLEDGE 1, 2, 3, 5, 7, 10, 12
ILLUSTRATION 1, 2, 3
• ACCOUNTS AND RECORDS
TEST YOUR KNOWLEDGE 2 ,3, 4
• E-WAY BILL
TEST YOUR KNOWLEDGE 2, 3, 5
• PAYMENT OF TAX
TEST YOUR KNOWLEDGE 2, 5, 6, 8
ILLUSTRATION 2, 3
• TAX DEDUCTION AT SOURCE AND COLLECTION OF TAX AT SOURCE
TEST YOUR KNOWLEDGE 1, 3, 5
ILLUSTRATION 1, 2
• RETURNS
TEST YOUR KNOWLEDGE 4, 5, 6, 8, 10
COST AND MANAGEMENT ACCOUNTING
• INTRODUCTIONS
- ALL THEORETICAL QUESTIONS
• MATERIAL COST
- ILLUSTRATION 1, 2, 4, 6, 7, 8, 14
- PRACTICAL PROBLEMS 3, 4, 5, 6, 7, 8, 9
• EMPLOYEE COST AND DIRECT EXPENSES
- ILLUSTRATION 1,2,3,5,8,9,10,12,13,14,15
PRACTICAL PROBLEMS 1,2
• OVERHEADS - ABSORPTION COSTING METHOD
- ILLUSTRATION 1, 4, 6, 7, 10
- PRACTICAL PROBLEMS 1, 3, 5, 7, 9, 12
• ACTIVITY BASED COSTING
- ILLUSTRATION 1, 3, 4
- PRACTICAL PROBLEMS 2, 3, 5
• COST SHEET
- ILLUSTRATION 3
- PRACTICAL PROBLEMS 2, 3, 4
• COST ACCOUNTING SYSTEM
- ILLUSTRATION 2, 4, 6, 7, 8
- PRACTICAL PROBLEMS 2, 4, 5
• UNIT AND BATCH COSTING
- ILLUSTRATION 2, 3, 4, 6, 7
- PRACTICAL PROBLEMS 2, 4, 5
• JOB COSTING
- ILLUSTRATION 1,2
- PRACTICAL PROBLEMS 1, 2
• PROCESS AND OPERATION COSTING
- ILLUSTRATION 3, 5, 6
- PRACTICAL PROBLEMS 2, 4, 5, 6
• JOINT PRODUCT AND BY PRODUCT
- ILLUSTRATION 1, 3, 4
- PRACTICAL PROBLEMS 2, 4, 5, 6
• SERVICE COSTING
- ILLUSTRATION 2, 3, 4, 6, 8, 10, 11, 14
- PRACTICAL PROBLEMS 1, 2, 3
• STANDARD COSTING
- ILLUSTRATION 3, 4, 6, 7, 9, 12, 13
- PRACTICAL PROBLEMS 2, 3, 4, 6, 9, 10, 12,14, 15
• MARGINAL COSTING
- ILLUSTRATION 3, 4, 8, 10
-PRACTICAL PROBLEMS 3, 5, 7, 10, 12, 16, 17, 18, 19, 20
• BUDGETS AND BUDGETARY CONTROL
- ILLUSTRATION 2, 3, 4, 5, 7
- PRACTICAL PROBLEMS 1, 3, 5, 7, 8
AUDIT
• NATURE, OBJECTIVE AND SCOPE OF AUDIT
- Q1- Q5
• AUDIT STRATEGY , AUDIT PLANNING AND AUDIT PROGRAMME
- Q1-Q5
• RISK ASSESSMENT AND INTERNAL CONTROL
- Q1,2,3,5,8,9,10
• AUDIT EVIDENCE
- Q1,2,4,5,7,8,10,11,12,13,17,18,20,22,23,24
• AUDIT OF ITEMS OF FIN STATEMENTS
- Q1-Q12 ALL ARE IMP
• AUDIT DOCUMENTATION
- Q1-4
• COMPLETION AND REVIEW
- Q1-Q5
• AUDIT REPORT
- Q1,2,4,5,6,8,9,10,12,13,15,16
• SPECIAL FEATURES OF TYPES OF DIFFERENT ENTITIES
-Q1,2,3,4,5,8,9,10,11,12,14,17,19
• AUDIT OF BANKS
- DO ALL QUESTIONS, EASY AND SCORING CHAPTER
• ETHICS AND TERMS OF ENGAGEMENT
- Q1- Q5 IMPORTANT -CHAPTER
FINANCIAL MANAGEMENT
•SCOPE AND OBJECTIVES OF FM
-DO ALL QUESTIONS
• TYPES OF FINANCING
-DO ALL QUESTIONS
• RATIO ANALYSIS
-Q3,4,5,7,8,9,11
• COC
-Q2,3,5,7
• CAPITAL STRUCTURE
-Q4,6,7,9,11
• LEVERAGES
-Q3,4,6,8,9,10,11
• INVESTMENT DECISIONS
-CAPITAL BUDGETING- 04- 14 VERY IMP CHAP
• DIVIDEND POLICIES
-Q1,3,4,6,7,8,9
• MGT OF WORKING CAPITAL
Unit 1
-DO ALL QUESTIONS
Unit 2
-DO ALL QUESTIONS
Unit 3
-ILLUSTRATIONS- 15,16,19
Unit 4
-DO ALL QUESTIONS
Unit 5
-Q1,2,4,5,6,7,8,9,10,13,14
STRATEGIC MANAGEMENT
• INTRODUCTION TO STRATEGIC MANAGEMENT
-Q1-4
• STRATEGIC ANALYSIS : EXTERNAL ENVIRONMENT
- DO ALL QUESTIONS AND THERE ARE ONLY 7 QUESTIONS
• STRATEGIC ANALYSIS : INTERNAL ENVIRONMENT
- Q1,3,4,5,6,8,10,11
• STRATEGIC CHOICES
- SCENARIO BASED QUESTIONS - Q,1,2,4,5,6,
- DESCRIPTIVE QUESTIONS- 2,4
• STRATEGY IMPLEMENTATION AND EVALUATION
- SCENARIO BASED QUESTIONS - Q1,3,5,6
- DESCRIPTIVE QUESTIONS- Q1,2,3,4,6,7
GOODS AND SERVICES TAX - GST [ INDIRECT TAX ]
Here, I am sharing exam oriented theory and mainly focused chapter as requested by many of you.
- INPUT TAX CREDIT
- TIME OF SUPPLY
- VALUE OF SUPPLY
- CHARGE OF GST [RCM TOPIC]
- EXEMPTION FROM GST
- TAX DEDUCTED AT SOURCE AND COLLECTION OF TAX AT SOURCE
NOTE :
This is assuring you that if you will do these chapters with our important questions list, you'll be
master in GST.
ADVANCED ACCOUNTING
Here, I am sharing exam oriented theory and mainly focused chapter as requested by many of you.
• ACCOUNTING STANDARD [ AS ]
2, 10, 12, 16, 21, 23, 25, 27, 28,29
• CHAPTERS
- BUY BACK
- FINANCIAL STATEMENTS OF COMPANY
- INTERNAL RECONSTRUCTION
- AMALGAMATION
NOTE :
This is assuring you that if you will do these chapters and AS with our important questions list, you'll
surely get exemption in accounts.
