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.
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