Official ICAI · December 2021 (Old Scheme Paper 1) · Advanced Accounting

ICAI CA Intermediate (Group 1) — Advanced Accounting December 2021 (Old Scheme Paper 1) Suggested Answer

The official ICAI Suggested Answer, Examiner Comments, and Question Paper for Advanced Accounting (December 2021 (Old Scheme Paper 1)) — direct downloads from icai.org. Use our AI grader to check your own attempt against ICAI step-marking.

Paper 1 100 marks 3 hours December 2021 (Old Scheme Paper 1)

Official ICAI downloads

PDFs hosted on ICAI's own CDN. We don't re-host — we just link.

ICAI Suggested Answer

The full answer booklet as published by ICAI's Board of Studies for December 2021 (Old Scheme Paper 1).

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Examiner Comments

Not published by ICAI for this session.

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Question Paper

Not surfaced on BoS Live for this session.

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Syllabus — Advanced Accounting

Chapters covered in this paper, per ICAI's New Scheme of Education and Training.

1 Introduction to Accounting Standards
2 Framework for Preparation and Presentation of Financial Statements
3 Applicability of Accounting Standards
4 Presentation & Disclosures Based Accounting Standards (AS 1, 3, 17, 18, 20, 24, 25)
5 Assets Based Accounting Standards (AS 2, 10, 13, 16, 19, 26, 28)
6 Liabilities Based Accounting Standards (AS 15, 29)
7 Accounting Standards Based on Items Impacting Financial Statements (AS 4, 5, 11, 22)
8 Revenue Based Accounting Standards (AS 7, 9)
9 Other Accounting Standards (AS 12, 14)
10 Accounting Standards for Consolidated Financial Statements (AS 21, 23, 27)
11 Financial Statements of Companies
12 Buyback of Securities
13 Amalgamation of Companies
14 Accounting for Reconstruction of Companies
15 Accounting for Branches including Foreign Branches
16 Old Scheme topics (not in the New Scheme syllabus)