P1 Advanced Accounting : CA Inter Notes
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☑️ A Notes & MCQs Sharing Channel for CA Inter Students for Paper 1 : Advanced Accounting ✪ Main Channel : t.me/CAInterLegends ✪ Website : www.Legendswale.com 💁 Contact @Amankeshri05
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Past_Year_Exams_Trend_New_Syllabus_Adv_Account_compiled_by_CA_P.pdf1.55 KB
CA_INTER_Fully_Updated_Question_Bank_Chaperwise_on_RTP,_MTP_&_Exam.pdf2.56 MB
Advanced_Accounting_Booster_Batch_Important_questions_and_Concepts.pdf30.50 MB
Repost from CA INTER LEGENDS 🔥 💯
❤️CA Inter | Advance Account | AS - Question Bank | For May 2026 & Onwards Exam
👨🏻🎓 By CA Jai Chawla Sir
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❤️CA Inter || P1 Advanced Accounting | MCQs Answer of Jan 2026 Exam:🔝
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📌CA Inter | Advance Account | Important Clarification – Branch Accounts (Before Exam)
Many students are asking:
👉 “Sir, if the question does not clearly mention the method in Branch Accounts, which method should we follow?”
Please remember this golden rule 👇
ICAI will NEVER leave you confused.
If the method is not directly mentioned, the question itself will definitely give you a hint.
Now understand this clearly:
⸻
✅ 1️⃣ If the question asks:
“Prepare Trading Account / P&L Account of the Branch”
👉 This means Final Accounts System
• Either Cost Basis or Invoice Price (IP) Basis is possible
• Exam Priority Rule:
🔹 Solve it through IP Basis first, unless clearly stated otherwise
🔹 Calculate Stock Reserve / Stock Adjustment properly
⸻
✅ 2️⃣ If the question asks:
“Prepare Branch Account in the books of Head Office”
👉 This clearly indicates Debtors Method
(No Stock Account, No Branch P&L separately)
⸻
✅ 3️⃣ If the question asks:
“Prepare all necessary accounts of the Branch in the books of Head Office”
👉 This means Stock & Debtors Method
(Branch Stock A/c, Branch Debtors A/c, Branch P&L A/c, etc.)
Trust the process. Trust Yourself. You are prepared.
— Jai Chawla Sir 💯📚
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