If you are appearing for CA Intermediate January 2027 and have already completed Advanced Accounting once, the next big question is: How should you revise the entire subject effectively?
Many students make the mistake of starting their first revision without a proper plan. They randomly pick chapters, spend too much time on chapters they already like, skip difficult questions, and eventually reach the last few days with a large portion of the syllabus still untouched.
That is exactly what I want you to avoid.
I have designed this 18-day Advanced Accounting First Revision Plan specifically for CA Intermediate January 2027 students.
The plan covers 146 hours of Advanced Accounting revision, while allowing you to study Law simultaneously for around 4–5 hours a day.
If you follow this plan sincerely, complete the prescribed study hours and, most importantly, solve questions rather than merely reading them, you can prepare yourself for a 70+ marks target in Advanced Accounting.
Let’s understand the plan.
How to Clear CA Intermediate in First Attempt?
Before discussing the timetable, understand one simple thing: clearing CA Intermediate is not only about completing the syllabus. It is about revising the syllabus multiple times and practising questions under exam conditions.
For your first revision, your objective should be:
Concept → Revision → Questions → Identification of Mistakes → Improvement
Don’t try to make your first revision “perfect”. Your first revision should make the entire syllabus familiar again. Once that is done, your second revision can become much more focused and selective.
How Much Time Should You Give to Advanced Accounting?
For this 18-day plan, I recommend:
- Advanced Accounting: 8 hours per day
- Law: 4–5 hours per day
So, you are studying two subjects together — Advanced Accounting and Law. The reason for keeping Advanced Accounting at around 8 hours is simple: this is your first revision, and you need sufficient time not only to revise concepts but also to practise questions.
And remember: 8 hours of sitting with a book is not equal to 8 hours of effective study. Your 8 hours should include:
- Revision of concepts
- Revision of formats
- Solving practical questions
- Solving ICAI questions
- Identifying mistakes
- Revising your mistakes
Your 18-Day Advanced Accounting First Revision Plan
Day 1 — 8 Hours
Cash Flow Statement — 8 Hours
Total: 8 Hours
Start your revision with Cash Flow Statement and make sure you practise sufficient questions rather than simply reading the concept.
Day 2 — 8 Hours
AS 7 — 4 Hours
AS 20 — 4 Hours
Total: 8 Hours
Focus on understanding the application of the standards and solving questions.
Day 3 — 8 Hours
Buy-Back of Securities — 4 Hours
AS 2 — 4 Hours
Total: 8 Hours
Don’t just revise the theory. Pick up your study material and start solving.
Day 4 — 8 Hours
Internal Reconstruction — 8 Hours
Total: 8 Hours
This is an important practical area, so use the full allotted time for proper revision and question practice.
Day 5 — 8 Hours
AS 10 — 3 Hours
AS 26 — 3 Hours
AS 28 — 2 Hours
Total: 8 Hours
Try to complete the questions you have studied instead of leaving them for the end of the revision.
Days 6 & 7 — 16 Hours
AS 14 – Amalgamation — 16 Hours
Total: 16 Hours
You have two complete days for this topic. Don’t rush simply because you have a timetable. The purpose of allocating 16 hours is to give yourself enough time to revise the concept and practise questions properly.
Day 8 — 8 Hours
AS 13 — 6 Hours
AS 17 — 2 Hours
Total: 8 Hours
Revise the concepts first and then move to practical/application-based questions.
Days 9 & 10 — 16 Hours
Company Final Accounts — 12 Hours
AS 11 — 4 Hours
Total: 16 Hours
Company Final Accounts deserves substantial practice. Don’t make the mistake of simply reading the format and assuming that you know the chapter. You know a chapter only when you can solve its questions.
Day 11 — 8 Hours
AS 16 — 6 Hours
AS 15 — 2 Hours
Total: 8 Hours
Use this day to strengthen your understanding as well as your question-solving speed.
Days 12 & 13 — 16 Hours
Branch Accounting — 16 Hours
Total: 16 Hours
Again, don’t be selective while solving questions during your first revision. The purpose of this revision is to expose yourself to different types of questions.
Day 14 — 8 Hours
AS 12 — 3 Hours
AS 22 — 3 Hours
AS 25 — 2 Hours
Total: 8 Hours
Complete the concepts and then immediately test yourself with questions.
Days 15 & 16 — 16 Hours
AS 21 — 12 Hours
AS 23 — 2 Hours
AS 27 — 2 Hours
Total: 16 Hours
This is another two-day block, so use the time properly rather than trying to finish everything as quickly as possible.
Day 17 — 8 Hours
AS 19 — 6 Hours
AS 1 — 1 Hour
AS 9 — 1 Hour
Total: 8 Hours
These smaller standards can be completed systematically on this day.
Day 18 — 10 Hours
AS 4 — 2 Hours
AS 5 — 2 Hours
AS 18 — 2 Hours
AS 24 — 2 Hours
AS 29 — 2 Hours
Total: 10 Hours
And with this, your first revision of Advanced Accounting is complete.
Complete 18-Day Schedule at a Glance
| Day | Topics | Hours |
|---|---|---|
| Day 1 | Cash Flow Statement | 8 |
| Day 2 | AS 7 + AS 20 | 8 |
| Day 3 | Buy-Back of Securities + AS 2 | 8 |
| Day 4 | Internal Reconstruction | 8 |
| Day 5 | AS 10 + AS 26 + AS 28 | 8 |
| Days 6–7 | AS 14: Amalgamation | 16 |
| Day 8 | AS 13 + AS 17 | 8 |
| Days 9–10 | Company Final Accounts + AS 11 | 16 |
| Day 11 | AS 16 + AS 15 | 8 |
| Days 12–13 | Branch Accounting | 16 |
| Day 14 | AS 12 + AS 22 + AS 25 | 8 |
| Days 15–16 | AS 21 + AS 23 + AS 27 | 16 |
| Day 17 | AS 19 + AS 1 + AS 9 | 8 |
| Day 18 | AS 4 + AS 5 + AS 18 + AS 24 + AS 29 | 10 |
| TOTAL | 146 | |
What Should You Do During the First Revision?
This is probably the most important part of this entire plan. I don’t want you to spend these 18 days simply watching lectures or reading your notes. Follow this order:
- Revise the concept
- Revise the format / accounting treatment
- Solve questions
- Check your answer
- Identify your mistake
- Move ahead
Your first revision is not the time to spend 30 minutes looking at one question because you made a silly mistake. Learn from it and move ahead.
Don’t Be Selective While Solving Questions
This is where I differ from the approach of many students who try to prepare only the “important questions”. During your first revision, don’t be overly selective. Try to solve almost all the questions you have studied, particularly questions from your study material and relevant practice material.
Why? Because at this stage you are not only preparing for the exam. You are discovering the areas where you make mistakes. You may think: “Sir, this question is easy. I have understood the concept. I’ll skip it.” And then the same concept appears in the exam with a small twist. That’s why your first revision should be comprehensive.
What About Important Questions of Advanced Accounting?
There is a difference between your first revision and your second revision.
First Revision
Your approach should be: “I want to cover and practise almost everything.”
Second Revision
Your approach becomes: “I want to revise what is most important and what I am most likely to forget.”
Final Revision
Your approach becomes: “I need maximum recall in minimum time.”
This is why you shouldn’t depend completely on a list of important questions of Advanced Accounting during your first revision. Those become much more useful during your second and final revision.
What Are the Must-Do Questions Before Exams?
Before your exam, you should have a separate list of:
- Questions you got wrong
- Questions you repeatedly forget
- Questions involving tricky adjustments
- Questions involving multiple concepts
- Questions you found lengthy
- Questions where your presentation was weak
- Questions that you couldn’t solve without seeing the solution
These are your must-do questions before exams. And believe me, your own mistakes are often more valuable than somebody else’s generic list of “important questions”.
How to Score Exemption in CA Intermediate Advanced Accounting?
If your target is an exemption in Advanced Accounting, don’t prepare only with the mindset of “somehow completing the syllabus”. You need three things:
1. Concept clarity — You should understand why the accounting treatment is being done.
2. Question practice — You should be comfortable applying that concept to different situations.
3. Exam practice — You should be able to solve the paper within the available time while maintaining proper presentation.
This is also why I strongly recommend incorporating a CA Test Series into your preparation. A test tells you something a lecture cannot: can you actually reproduce what you know when the clock is running?
Don’t Wait Until the End for Test Series
Once you have completed your first revision, don’t simply say “Abhi syllabus revise hua hai, test baad mein denge.” No. Start testing yourself.
A test can help you identify:
- Time-management issues
- Silly mistakes
- Conceptual gaps
- Presentation problems
- Questions you thought you knew but couldn’t solve
- Topics that require another revision
And most importantly, getting your test checked by someone gives you feedback that self-checking often doesn’t.
Want Your Chapter-Wise Tests Checked by Our Team?
If you want to follow this 18-day plan seriously, you can take your preparation one step further. We have designed chapter-wise Advanced Accounting tests so that you can:
Revise → Attempt Test → Get It Checked → Identify Mistakes → Improve
Your test will be checked by our team, allowing you to understand where you are losing marks and what needs improvement.
👉 Contact Us About the Test Series
Don’t just solve questions. Get your answers evaluated.
What Should You Do in Your Second Revision?
Your second revision should NOT simply be a repeat of the first revision. By then, you should have already identified:
- Your weak chapters
- Your common mistakes
- Difficult adjustments
- Questions taking too much time
- Questions you repeatedly forget
Now you need a more focused revision. This is where a carefully selected set of important questions for Advanced Accounting can save significant time.
👉 Want the Second-Revision Important Questions List?
Use these questions after completing your first revision to focus on the areas that deserve another round of practice.
Your 18-Day Challenge Starts Now
If you are preparing for CA Intermediate January 2027, don’t wait for the “perfect date” to start. You don’t need another timetable. You don’t need another motivational video. You need to sit down and execute the plan.
For the next 18 days:
- 8 hours → Advanced Accounting
- 4–5 hours → Law
- Follow the sequence
- Solve questions
- Analyse mistakes
- Don’t skip randomly
- Don’t keep changing your strategy
And after 18 days, you will have completed a 146-hour structured first revision of Advanced Accounting.
My objective with this plan is simple: if you follow this plan sincerely, don’t study selectively, and actually practise the questions, you should be preparing yourself for a 70+ target in Advanced Accounting.
Remember, marks are never guaranteed. Your execution decides the result.
But if you give me these 18 days honestly, I’ll make sure you don’t waste them deciding “Aaj kya padhna hai?”
You already have the plan. Now execute it.
All the best for your CA Intermediate January 2027 attempt.
CA Rohit Sethi
Concept Clarity. Better Preparation. Better Results.
