📘 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 💯
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