Was the CA Inter Advanced Accounting May 2025 paper really as tough as students expected? Or was it a fair test of preparation and concepts? When CA Inter saw the question paper, they noticed a mix of familiar questions that require clear thinking.

Some felt confident, while others started doubting their preparation. This wasn’t a paper that could be cracked with shortcuts every question requires deep understanding.

So, was it really tough or just designed to test real understanding? Let’s find out question by question.

CA Inter Advanced Accounting May 2025 Exam Analysis: Overview

Click here and download the CA Inter Advanced Accounting May 2025 Question Paper PDF

CA Inter Advanced Accounting May 2025 Exam Analysis: Overall Difficulty Level

The Overall Difficulty level was moderate to difficult.

While no question was unexpected, the CA Inter Advanced Accounting May 2025 paper demands precision, analytical ability, and clear working notes.

Discuss the question paper trend and your weak areas – click here 

CA Inter Advanced Accounting May 2025 Exam Analysis: Topics Covered

Just one Click and get free notes for CA Inter Advanced Accounting

CA Inter Accounting May 2025 Exam Question by Question Analysis

Question 1: Practical Question Based on AS

A compulsory question that focuses on accounting standards.

i. AS 10 – Property, Plant & Equipment

“Can the relocation cost of production facilities be capitalized?”

ii. AS 16 – Borrowing Costs

In this question, students have to differentiate between qualifying and non-qualifying assets.

Question 1(b) – Investment Account (AS 13)

Students had to prepare an Investment Account valued on an Average Cost Basis.

This was a straight forward question for those students who have a deep understanding of AS 13.

Question 2 – Balance Sheet under Schedule III

Students who have practiced the company’s final account format found it scoring because they have to prepare a Balance sheet as per Schedule III of the Companies Act, 2013.

Question 3(a) – Cash Flow Statement (AS 3)

A detailed cash flow statement from given balance sheets.

Scoring but lengthy, students can easily score 12-15 marks with clean working.

Question 3(b) – AS 25 (Interim Financial Reporting)

A surprise question where students had to calculate third-quarter results and comment on the company’s observations.

Question 4 – Realization & Cash Account

This question tested not only accuracy but also test adjustment clarity. Students who have a deep understanding of amalgamation or internal reconstruction found it easy.

Question 5 – Consolidated Financial Statements

a. Students had to prepare the Consolidated P&L of Birds Ltd. and Rooster Ltd.

a. Goodwill / Capital Reserve

This question tested clear understanding of minority Interest, cost of control, and group profits – slightly tricky but rewarding for those students who have conceptual clarity.

Question 6(a) – Theory or Impairment Calculation

CA Intermediate student had an option between:

• Theory: Explain the meaning, objective, and advantage of Accounting standards

• Practical: Compute Impairment Loss

The impairment question was conceptually heavy and needed proper calculation of recoverable amount.

Question 6(b) – Dividend out of Reserves

This question tested rule-based understanding of how much of the general reserve can be used when profits are inadequate.

Students who have a good understanding of percentage limits and conditions scored full marks.

Question 6 (c) – Branch Accounting

Preparation of Trading & P&L of Head Office and Branch

Scoring for those students who practiced inter-branch transactions and reconciliation.

Practice, analyze, and improve — click here for CA Inter Advanced Accounting mock tests

CA Inter Accounts May 2025 Exam Analysis: ICAI’s Trend and Takeaways

• Strong weightage to AS: Over 40 marks based on Accounting standards
• Application based questions: Questions like impairment loss, dividend declaration, and consolidation tested real-life understanding.
• Presentation Matters: Schedule III-based questions demanded proper format and accurate headings
• Computation-driven: The CA Inter Advanced Accounting was almost 75% numerical questions.
• Around 85% of the questions were aligned with ICAI study material

Pass or repeat? With the Bhagya Achievers Pass Guarantee Batch, you’re always prepared. Click here to join

Best free study resources to clear the CA Inter Exam on the first attempt

Conclusion:

CA Inter Advanced Accounting May 2025 paper clearly proved that mock practice is no longer optional – it’s essential. Success in CA Exams now depends on how effectively you test your preparation before the actual exam. 

Bhagya Achievers CA Inter Test series helps students by providing exam-level mocks, expert evaluation, and detailed feedback. Make your next attempt your best – because with Bhagya Achievers, preparation truly meets performance.

FAQs

Ques1: What was the overall difficulty level of the CA Inter Advanced Accounting May 2025 Paper?

Ans: The paper was moderate to difficult and requires both conceptual clarity and presentation skills.

Ques2: Was the CA Inter Advanced Accounting May 2025 paper lengthy?

Ans: Yes, many CA Inter students found advanced accounting paper difficult but manageable for those who prepared well and have deep understanding of concepts.

Ques3: What is the weightage of theory questions in CA Inter Advanced Accounting May 2025 paper?

Ans: In CA Inter Advanced Accounting May 2025 paper, theory had a small part.

Ques4: What are the common mistakes most students make in this paper?

Ans: Wrong classification in Balance sheet, missing adjustments in cash flow, and confusion between pre and post- acquisition profits in consolidation.

Ques5: When should I start attempting mock test papers for the next attempt?

Ans: You can attempt a mock test paper along with preparation. Start with the chapterwise test, move to full – syllabus mocks, and work on your weak areas.

Also Check:

• CA Inter Taxation May 2025 Exam Analysis – Trends & Insights
• Top 10 ICAI Study Resources You Should Never Ignore in CA Inter Exams
• Taxation Deep Dive: How to Master GST and Income Tax for CA Inter
• Strategic Preparation: How to Score Exemption in Audit & FM-SM Papers
• Advanced Accounting vs. Corporate & Other Laws
• Toppers strategies to clear CA Inter Exam in first attempt
• How to utilize time effectively after CA Inter exams?