Darshan Makwana
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Hello, I’m Darshan and here you’ll get: ✨ Important Exam Updates ✨ Smart Study Techniques ✨ MCQs & Practice Material ✨ YouTube Video Links ✨ Daily Motivation 📌 Stay active and share this channel with your friends ❤️ 🔗 YouTube: youtube.com/@i-Darshan
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Dear CA Intermediate Aspirants, 💙📚
The MUST-DO REVISION QUESTIONS LIST from the ICAI Module is enough to target 40+ marks easily in your Tax exam! 💯🔥
📌 INCOME TAX:
https://t.me/i16Darshan/112
📌 GOODS AND SERVICES TAX | GST:
https://t.me/i16Darshan/113
⏳ Don’t try to follow everything.
Be smart, focus on the MUST-DO questions, and make the most of your remaining time! 🚀💯
| 2 | Dear CA Intermediate Aspirants,
I have overviewed today’s question paper and I’m happy to share that approximately 70+ marks were directly or indirectly covered from our MUST DO SECTIONS / TOPICS LIST! 🎯🔥
I had also announced that just revise our MUST DO SECTIONS / TOPICS LIST + SUPER 35 SECTIONS OF CORPORATE LAWS, and you could score 40+ marks easily in Law. 💯
And today’s paper was a great example of that! ❤️🔥
📌 Here are the links for your reference:
🔗 MUST DO SECTIONS / TOPICS LIST
https://t.me/i16Darshan/111
🔗 SUPER 35 SECTIONS OF CORPORATE LAWS
https://t.me/i16Darshan/122
🔗 ANNOUNCEMENT MESSAGE
https://t.me/i16Darshan/111
Hope this helps you trust the strategy and revision approach even more! 💙⚖️ | 1 334 |
| 3 | Dear CA Intermediate Aspirants,
The following Sections were asked in today’s Law Exam from SUPER 35 SECTIONS, carrying an approx. 40+ marks of coverage:
🔹 Section 42
🔹 Section 43
🔹 Section 73
🔹 Section 76
🔹 Section 77
🔹 Section 96
🔹 Section 123
🔹 Section 124
🔹 Section 129
🔹 Section 139
🔹 Section 380
SUPER 35 SECTIONS LIST:
https://t.me/i16Darshan/122 | 1 195 |
| 4 | CA INTERMEDIATE
How was your today's September, 2026 LAW exam? | 1 319 |
| 5 | CA INTERMEDIATE
How's your today's September, 2026 LAW exam? | 37 |
| 6 | Dear CA Intermediate Aspirants,
The following are enough to target 40+ marks easily in your tomorrow’s Law exam! 💯🔥
MUST-DO REVISION SECTIONS / TOPICS LIST
https://t.me/i16Darshan/111
SUPER 35 SECTIONS OF CORPORATE LAWS
https://t.me/i16Darshan/122
⏳ Don’t try to revise everything now. Be smart with your remaining time. | 1 441 |
| 7 | Dear CA Intermediate Aspirants,
I have overviewed today's question paper and I've observed that the following AS and chapters are heavily tested:
1. Amalgamation / Acquisition of Business – 18 marks
2. Consolidated Financial Statements – 14 marks
3. Cash Flow Statement (AS 3) – 12 marks
4. Financial Statements of Companies – 10 marks
5. Buy-back of Securities – 8 marks
6. Branch Accounting – 6 marks
7. Internal Reconstruction – 4 marks
8. AS 20 / AS 28 / AS 18 / AS 15 / AS 29 / AS 14 – 4 marks each | 1 865 |
| 8 | CA INTERMEDIATE
How's your today's September, 2026 ACCOUNTS exam? | 1 987 |
| 9 | 📌 Today’s Account Paper Prediction
Moderate ➕ Lengthy!! 📖✍️ | 639 |
| 10 | Dear CA Intermediate Students,
All the very best for your September 2026 Exams! 🌟✨
As you step into the examination hall, stay calm, confident and focused. 💪🧠
Trust your preparation and give your best effort in every paper. Before answering, read each question carefully, understand what is being asked and plan your answers wisely. ✍️📘
⏱️ Manage your time effectively
📌 Focus on concepts and application
📝 Maintain proper presentation
✔️ Show all necessary workings
🎯 Attempt every question with confidence
Remember — your preparation has brought you this far; now it's time to execute it.
Don't let one difficult question affect the rest of your paper. Stay composed, keep moving forward, and make the most of the time available. 🍀
Believe in yourself. You've got this! 🔥💯
Wishing you great success in your September 2026 CA Intermediate Exams and hoping all your hard work turns into the results you've been waiting for. 🚀🏆
Best wishes! ❤️
Give it your absolute best! | 651 |
| 11 | PERSONAL SUGGESTION FOR THE EXAM
Dear CA Intermediate Aspirants,
Whatever calculations you do on your calculator while solving descriptive questions, make sure you write them down properly as Working Notes in your answer.
Don’t keep calculator workings only in your mind or on rough calculations. ✍️
These working notes can help you secure step marks and can make a big difference in your final score — whether you are aiming to cross 40 marks or push towards 60+ marks.
👉 Remember: Every working can fetch you marks! 💯 | 1 568 |
| 12 | Dear CA Intermediate Aspirants,
There is no time left to revise all these topics in detail. So, just go through the following topics quickly as an overview. Don’t spend too much time on them:
📌 Buy-back of Securities – Journal Entries
📌 Internal Reconstruction – Journal Entries
📌 Branch Accounting – including Foreign Branch
📌 AS 2 – Inventory Valuation
📌 AS 3 – Cash Flow Statement
📌 AS 7 – Construction Contracts
📌 AS 13 – Accounting for Investments
📌 AS 20 – Earnings Per Share
📌 AS 29 – Provisions, Contingent Liabilities & Contingent Assets
➕ Also revise the above-mentioned important points.
👉 Just do a quick reading/overview of these so that you can recall the concepts and attempt questions if they appear in the exam.
🎯 If you cover these properly along with your other preparation, it can help you score at least 40 marks easily.
⚠️ Do not go into depth now. Focus on quick revision, key concepts, journal entries and recall. | 2 419 |
| 13 | That's it from my side :) | 1 354 |
| 14 | 📊 AS 12 – Accounting for Government Grants
✍️ Remember the basic classification:
❓ Grant related to Revenue → Recognise in P&L over the periods necessary to match the related costs
❓ Grant related to Fixed Asset → Treat according to the prescribed asset-related treatment
❓ Grant received for a specific purpose → Match it with the related expense/asset
💡 Exam Trick (Very Important ⚡)
In the exam, follow these steps:
👉 Step 1: Identify the purpose of the Government Grant
👉 Step 2: Decide whether it is related to Revenue or Fixed Asset
👉 Step 3: Apply the appropriate recognition and presentation treatment
👉 Step 4: Check whether any conditions attached to the grant are fulfilled
🧠 Golden Lines (for MCQs + Theory):
📌 Revenue Grant → Recognise in P&L to match related costs
📌 Asset Grant → Deduct from cost of asset OR treat as deferred income, as permitted under AS 12
📌 Grant for a specific fixed asset → Related to that specific asset
📌 Grant towards promoter’s contribution → Capital Reserve
📌 Grant should not be recognised until there is reasonable assurance that conditions will be complied with and the grant will be received
⚡ Easy Memory Trick:
Purpose → Classify → Recognise → Match → Present
🎯 Pro Tip:
In the exam, first identify what the grant is meant for. Don’t directly treat every government grant as income—the purpose and conditions of the grant determine its accounting treatment. | 1 542 |
| 15 | 📊 AS 29 – Provisions, Contingent Liabilities & Contingent Assets
✍️ Remember the 3️⃣ conditions for Provision:
❓ Present Obligation → There must be a present obligation from a past event
❓ Probable Outflow → Settlement is probable to require an outflow of resources
❓ Reliable Estimate → Amount can be reliably estimated
💡 Exam Trick (Very Important ⚡)
In the exam, follow these steps:
👉 Step 1: Identify whether there is a present obligation
👉 Step 2: Check whether outflow is probable
👉 Step 3: Check whether the amount can be reliably estimated
👉 Step 4: Decide whether to recognise, disclose, or ignore
🧠 Golden Lines (for MCQs + Theory):
📌 Provision → Recognise when all 3 conditions are satisfied ✅
📌 Contingent Liability → Not recognised, generally disclose if outflow is not remote
📌 Contingent Asset → Not recognised; disclose when inflow is probable
📌 Contingent Asset becomes virtually certain → Recognise as an Asset ✅
⚡ Easy Memory Trick:
• PROVISION = Present + Probable + Reliable
• Contingent Liability = Possible Obligation / Present Obligation but not probable or not reliably measurable
• Contingent Asset = Possible Asset
🎯 Pro Tip:
In the exam, don’t recognise a contingent item just because there is a possibility. First determine the probability of outflow/inflow, then decide whether it is recognised or disclosed. | 1 124 |
| 16 | 📊 AS 13 – Accounting for Investments
✍️ Remember the basic classification:
❓ Current Investment → Held for short-term purpose
❓ Long-term Investment → Investment other than current
💡 Exam Trick (Very Important ⚡)
In the exam, follow these steps:
👉 Step 1: Identify whether the investment is Current or Long-term
👉 Step 2: Check whether the investment is purchased Cum-Interest or Ex-Interest
👉 Step 3: Apply the correct valuation rule
👉 Step 4: Account for interest/dividend separately
👉 Step 5: Check for any permanent decline in value
🧠 Golden Lines (for MCQs + Theory):
📌 Cum-Interest → Purchase price includes accrued interest
📌 Ex-Interest → Purchase price excludes accrued interest
⚡ Most Important Exam Point:
Cum-Interest Price = Cost of Investment + Accrued Interest
Therefore:
👉 Cost of Investment = Cum-Interest Price − Accrued Interest
Ex-Interest Price = Cost of Investment
👉 Accrued interest is separately accounted for as Interest Receivable/Income.
🎯 Pro Tip:
Whenever you see Cum-Interest / Ex-Interest, first separate the accrued interest from the investment cost. Then apply the AS 13 valuation rules.
• Current Investment → Lower of Cost & Fair Value
• Long-term Investment → Cost, subject to provision for permanent decline in value. | 1 086 |
| 17 | 📊 AS 20 – Earnings Per Share (EPS)
✍️ Remember the basic EPS formula:
Basic EPS =
Profit attributable to Equity Shareholders ÷ Weighted Average Number of Equity Shares
💡 Exam Trick (Very Important ⚡)
In the exam, don’t overcomplicate EPS. Just follow these steps:
👉 Step 1: Calculate Profit attributable to Equity Shareholders
👉 Step 2: Adjust profit for Preference Dividend
👉 Step 3: Calculate Weighted Average Number of Equity Shares
👉 Step 4: Apply the EPS Formula
👉 Step 5: For Diluted EPS, consider potential equity shares that are dilutive
🧠 Golden Line (for MCQs + Theory):
“EPS = Profit available to Equity Shareholders ÷ Weighted Average Equity Shares.”
⚡ Remember:
• Preference Dividend → Reduce from Profit
• Bonus Issue / Rights Issue → Adjust Shares retrospectively
• Part-year Issue → Take time-weighted shares
🎯 Pro Tip:
First calculate the numerator (Profit), then calculate the denominator (Weighted Average Shares), and finally divide. This makes EPS questions much easier and avoids calculation mistakes. | 1 124 |
| 18 | 📘 Accounts – Hot Topics for September, 2026 exams 🔥
✍️ Focus in this priority order 👇
🔹 Buy Back of Securities / Internal Reconstruction
➡️ Weightage: 4–10 Marks
🔹 Branch Accounting (including Foreign Branch)
➡️ Weightage: ~6 Marks
🔹 AS 3 – Cash Flow Statement (Indirect Method)
➡️ Weightage: ~6 Marks
🔹 AS 14 – Amalgamation of Companies
➡️ Weightage: ~14 Marks
🔹 Financial Statements of Company
➡️ Weightage: 10–14 Marks
🔹 AS 21 with AS 23 / 27 – Consolidated Financial Statements
➡️ Weightage: 10–14 Marks
💡 Pro Tip:
Start with low-weight topics for quick wins, then move to heavy chapters.
Focus on formats + working notes + adjustments = maximum scoring 💯 | 1 123 |
| 19 | 📘 Accounts – Hot Topics for May, 2026 exams 🔥
✍️ Focus in this priority order 👇
🔹 Buy Back of Securities / Internal Reconstruction
➡️ Weightage: 4–10 Marks
🔹 Branch Accounting (including Foreign Branch)
➡️ Weightage: ~6 Marks
🔹 AS 3 – Cash Flow Statement (Indirect Method)
➡️ Weightage: ~7 Marks (Descriptive part)
🔹 AS 14 – Amalgamation of Companies
➡️ Weightage: ~14 Marks
🔹 Financial Statements of Company
➡️ Weightage: 10–14 Marks
🔹 AS 21 with AS 23 / 27 – Consolidated Financial Statements
➡️ Weightage: 10–14 Marks
💡 Pro Tip:
Start with low-weight topics for quick wins, then move to heavy chapters.
Focus on formats + working notes + adjustments = maximum scoring 💯 | 17 |
| 20 | 📘 Internal Reconstruction – Questionnaire (Exam Revision)
❓ When do we use Capital Reduction A/c in Internal Reconstruction?
👉 Capital Reduction A/c is used when the company undertakes internal reconstruction involving reduction of share capital or sacrifice by stakeholders (shareholders, creditors, debenture holders). It is used to record reconstruction gains.
❓ What items are credited to Capital Reduction A/c?
👉 The following items are credited:
• Reduction in share capital
• Waiver / sacrifice by creditors or debenture holders
• Reduction in liabilities
• Profit on revaluation of assets
❓ For which purposes is the balance of Capital Reduction A/c utilised?
👉 It is used to write off:
• Accumulated losses (Debit balance of P&L)
• Fictitious assets (Preliminary expenses, etc.)
• Goodwill
• Overvalued assets
❓ How is accumulated loss written off during Internal Reconstruction?
👉 By passing the entry:
Capital Reduction A/c Dr.
To P&L A/c (Dr. balance)
❓ What is the accounting treatment of overvalued assets in Internal Reconstruction?
👉 Overvalued portion is reduced by:
Capital Reduction A/c Dr.
To Asset A/c
❓ When is Reconstruction A/c opened and how is it different from Capital Reduction A/c?
👉 Reconstruction A/c is opened for working / calculation purposes (memorandum account) while preparing the scheme.
👉 Capital Reduction A/c is the actual account recorded in books.
❓ How are liabilities reduced or settled under an internal reconstruction scheme?
👉 When liabilities are reduced:
Liability A/c Dr.
To Capital Reduction A/c
👉 If settled at a lower value, the difference (gain) is credited to Capital Reduction A/c.
❓ How is the balance of Capital Reduction A/c transferred after completing all adjustments?
👉 Remaining balance (if any) is transferred to:
Capital Reduction A/c Dr.
To Capital Reserve A/c
💡Pro Tip:
Always identify Credits (gains) and Debits (write-offs) of Capital Reduction A/c first—this makes numericals easy and reduces mistakes. | 1 125 |
