CA Jitin Tyagi has recently shared a detailed analysis of the Group 1 Advanced Accounting paper from the May 2025 exams and has given strategic guidance for those preparing for the September 2025 exam attempt. Whether your previous attempt didn’t go as expected or you’re giving your first shot, this blog is your go-to resource to start focused preparation today!
What Was Observed in the May 2025 Attempt?
According to CA Jitin Tyagi, the May 2025 paper had a mixed review:
- Some found Accounts difficult, others found it manageable.
- Around 78 marks of the paper were from specific chapters in Part 1 and Consolidation topics.
- Understanding paper trends is key to scoring well in September 2025.
Important Chapters for CA Inter Advanced Accounting (Sep 2025)
Below is the list of important chapters that are high-scoring and expected to appear in the September 2025 exam:
PART 1 – Conceptual & Practical Chapters (Weightage: ~78 Marks)
| Chapter Name | Topics to Focus On | Expected Weightage |
|---|---|---|
| Financial Statements | Statement of P&L / Balance Sheet MCQs | 10 – 14 Marks |
| Buyback | Limit-based questions | 6 – 8 Marks |
| Internal Reconstruction | Full question expected this time | 10 – 14 Marks |
| Amalgamation | Nature of Merger focus this time | 14 Marks |
| Cash Flow Statement | Operating Activities / Direct Method | 7 Marks (consistent) |
| Investment Accounting | Debentures/Bonds – Fixed Income Securities | 4 – 7 Marks |
| Branch Accounting | Foreign Branch / Stock & Debtor Method | 6 Marks |
| Consolidation | Balance Sheet question expected | 14 Marks |
Total from above chapters: Around 70–78 marks are expected.
Join Now: CA Intermediate Classes Online
Strategic Study Plan (As Suggested by CA Jitin Tyagi)
You have approximately 4 months until the September 2025 exams. Here’s a strategic plan you can follow:
| Study Phase | Duration | Focus |
|---|---|---|
| Phase 1: Concept Building | May to Mid-June | Complete Part 1 – 7 Major Chapters |
| Phase 2: Revision + AS | Mid-June to July | Accounting Standards + MCQ Practice |
| Phase 3: Test Series | August | Write tests, evaluate weak areas |
| Phase 4: Final Revision | September | Practice past exam questions + MTP |
Tip: The teacher recommends you appear for mock tests and analyze your preparation level now.
Watch on YouTube:
FAQs – September 2025 CA Inter Advanced Accounting
Which chapter is most scoring in Advanced Accounting?
According to CA Jitin Tyagi, Cash Flow Statement is highly scoring and consistently appears for 7 marks.
How many marks are expected from Part 1 chapters?
Around 70–78 marks in the exam are covered from 7–8 key chapters including Amalgamation, Consolidation, and Financial Statements.
Should I prepare Internal Reconstruction if it didn’t appear in May 2025?
Yes! It didn’t appear in May 2025, so it’s highly expected in September for 10–14 marks.
How should I prepare using this chapter list?
Focus on these chapters first, complete full coverage with conceptual clarity, then move to Accounting Standards and tests.