Aakash Kandoi LDR Questions List for CA Inter Advanced Accounts

Among CA students, LDR is commonly used to mean last day revision, and an LDR questions list is a shortlist of questions picked out of a larger question bank for that final pass. This note does exactly that for CA Inter Advanced Accounting. Volume 1 is organised by Accounting Standard: Applicability of AS, AS 1, AS 2, AS 4, AS 5, AS 7, AS 9, AS 10, AS 11, AS 12, AS 13, AS 15 to AS 29, each followed by question numbers such as AS 13 Q. 8, 14, 15 and onwards. AS 20 carries a marked past-year question from January 2025. Volume 2 lists question numbers for Cash Flow Statements under AS 3, Amalgamation under AS 14, Internal Reconstruction, Buy Back of shares, Preparation of Financial Statements and Branch Accounts. A note at the bottom says that for Applicability of AS a new question bank has been issued as per the latest amendments, so that part should be practised from the updated version.

The list shows where the selection is heaviest, which hints at where practice matters most. Branch Accounts has the longest list in Volume 2, with seventeen question numbers, and Amalgamation under AS 14 has fourteen, so both deserve full, timed attempts rather than a quick read. In Volume 1, AS 13 (Investments), AS 21 (Consolidated Financial Statements) and AS 16 (Borrowing Costs) have the most questions picked, followed by AS 2, AS 7, AS 10 and AS 18. Smaller standards such as AS 23, AS 24 and AS 27 have only three questions each, which suits a short concept check. Cash Flow under AS 3 has ten questions, so practise both the operating activities section and the classification of investing and financing items. For Applicability of AS, remember the note's warning that the older questions may not match the latest amendments; use the updated question bank for that topic.

Use this list after you have finished the full question bank at least once. Tick each question number as you solve it, and keep a separate mark for the ones you got wrong so that your final day is spent only on those. Pair the AS questions with the ICAI study material: read the relevant paragraph of the standard first, then solve the listed question, so the provision and its application stay linked. For the Volume 2 chapters, write complete formats for amalgamation journal entries, the reconstruction scheme, buy back calculations and branch accounts, since presentation carries marks. The list itself says to also refer to the RTPs of the past three attempts, so add those questions to your plan, and then attempt at least one MTP or past paper under exam timing to check speed. Revisit the AS 20 past-year question marked from January 2025 as an exam-pattern sample.

The Aakash Kandoi LDR questions list is meant for CA Inter students preparing Advanced Accounting who are in the final weeks before their exam and need to narrow down a large bank of practice questions. It is most useful if you study from the same Edition 2 question bank volumes that the question numbers refer to, because the list gives only numbers and topic names, not the questions or solutions. Students using other material can still use it as a guide to which standards and chapters to prioritise, such as AS 13, AS 16, AS 21, Amalgamation and Branch Accounts. Repeat attempt students can use it for a quick second pass without redoing every question. The note does not state which attempt it is valid for, so check that the standards and amendments you follow match the syllabus applicable to your own attempt, especially for Applicability of AS.

• Applicability of Accounting Standards
• AS 13 Accounting for Investments
• AS 16 Borrowing Costs
• AS 21 Consolidated Financial Statements
• Cash Flow Statement AS 3
• Amalgamation AS 14
• Internal Reconstruction
• Buy Back of Shares
• Preparation of Financial Statements
• Branch Accounts
• AS 20 Earnings Per Share past-year question

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