D.K. Coaching Centre Howrah - DKP
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Classes for CA Inter, CA Foundation, Class XI And XII ISC, CBSE and West Bengal Board
π Build Strong Concepts. Prepare with Confidence.
For
π CA Inter
β’ Advanced Accounting
π CA Foundation
β’ Accountancy
β’ Business Law
β’ Business Economics
π Class XI & XII β ISC | CBSE | WBB
β’ Accountancy
β’ Economics
β’ Business Studies (BST)
At DKCC, our focus is not only on completing the syllabus, but on conceptual understanding, exam-oriented preparation and personal guidance.
π 4, Rameshwar Malia 1st Bye Lane, Howrah-1
2nd Floor, Near Srivastava Medical
π 9831581068 | 9830690096
Knowledge is the Power, but Understanding is the Wisdom.
Revenue earned β Cash received π°π
In accounting, revenue is recognized in the accounting year in which it is earned, not necessarily when cash is received.
β
Credit sale this year, payment next year β Revenue belongs to this year.
β
Advance received this year, service next year β Not revenue yet; it is a liability.
Simple rule:
Recognize revenue when it is earned.
05/09/2026
π CA Foundation Business Law β September 2026 Paper Review
A lengthy and conceptual paper with several detailed case studies. At around 18 pages, time management became the biggest challenge.
Interestingly, no question was asked from Special Contracts. From the Indian Contract Act, questions were mainly from the General Contract portion.
Overall: Conceptual, case-study based, but too lengthy for 3 hours.
Happy Teacherβs Day to all the wonderful teachers who guide, inspire and shape the future. ππ
A great teacher doesnβt just teach lessons β they build confidence, character and a brighter tomorrow.
With respect and gratitude to every teacher. ππ
D. K. Coaching Centre
05/09/2026
CA Inter Advanced Accounting β September 2026
Question Paper β Part 2 π
This is the remaining part of the September 2026 Advanced Accounting paper.
π Part 2: Pages 21 to 31
Overall paper was predictable but lengthy, with a moderate MCQ section and important questions from Amalgamation, AS 21, Branch Accounts, Internal Reconstruction and Financial Statements.
π Part 1 (Pages 1β20) has already been uploaded.
Check the previous post for Part 1.
Save and share it with your CA Inter friends.
05/09/2026
CA Inter Advanced Accounting β September 2026 Paper Review π
Overall, the paper was predictable but quite lengthy.
β
MCQ Part β Moderate
β
Amalgamation of Companies β Around 18 marks, with questions on:
β’ Calculation of Purchase Consideration
β’ Journal Entries & Accounts in the books of Transferor and Transferee Companies
β
AS 21 β Consolidated Financial Statements β A good conceptual question
β
Questions were also asked from:
β’ Branch Accounts
β’ Internal Reconstruction
β’ Financial Statements
Most of the major areas were from expected chapters, so conceptually the paper was manageable. However, time management was the real challenge because of the length of the paper.
Overall Verdict: Moderate + Predictable + Lengthy
How was your paper? Do share your experience in the comments.
03/09/2026
π CA Foundation Accountancy Paper β September 2026
Overall, the paper was moderate in difficulty β a fair mix of conceptual and practical questions.
β οΈ However, one surprising point was seen in the Depreciation question, where a part relating to Government Grant β AS 12 was included, which is not part of the prescribed CA Foundation syllabus.
Students, donβt panic over one unusual adjustment. Focus on the overall paper and your performance. β
π Paper Analysis | CA Foundation Accountancy
D. K. Coaching Centre
Going Concern Concept πβ¨
A business is assumed to continue its operations for the foreseeable future, with neither the intention nor the necessity of liquidation or materially reducing its scale of operations.
Because the business is expected to continue, the entire cost of a long-term asset is not treated as an expense in one year. It is allocated over its useful life through Depreciation.
In simple words:
Business is expected to continue β the journey goes on. π
πͺ #α΄Κα΄Ι΄α΄
ΙͺΙ΄Ι’Ι΄α΄α΄‘
Admission is now open at D. K. Coaching Centre π
Start your preparation with strong concepts, proper guidance and exam-oriented learning.
π CA Foundation β Jan 2027
π CMA Foundation β Dec 2026
ποΈ New Batch Starts: 4th September 2026
Also contact us for:
CA Inter β Advanced Accounting
Class XI & XII β Accountancy, Economics & Business Studies
π 4, Rameshwar Malia 1st Bye Lane, Howrah-1
π 9831581068 | 9830690096
Right Guidanceβ¦ Bright Futureβ¦
Business may continue for yearsβ¦ but should we wait until it ends to know the profit? π€π
Thatβs where the Periodicity Concept comes in.
The continuous life of a business is divided into smaller accounting periods, generally one year, to measure its performance and financial position periodically.
But why one year and not six months?
Because a complete year covers different seasonal effects, making business performance more meaningful and comparable.
Life is continuous, but Accounts are periodic. πβ¨
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4, Rameshwar Malia 1st Bye Lane Howrah 1 2nd Floor. Near Srivastava Medical Howrah Maidan
Howrah
711101
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