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Qualified both CA & CS in First attempt.
CA. CS. ANSHUL AGRAWAL
Director & Educator Leader – Unacademy CA
Taught thousands of students more 10 years.
Ranking as #1 Educator on Unacademy for CA.
MERIT RANKER in 12th Standard.
First & Only CA Educator to be watched for 165 Million+
minutes & 70,000+ followers
Subjects Taught CA-Foundation Accounts
CA-Intermediate Accounting & Costing
I
shor
revision
↳ one
-
-
1
2
3
4
5
6
7 8 9 10
11
12
13
15 Marks
❑ SERIES OF MARATHON is better than ONE STRECHED MARATHON.
❑ All topics systematically covered in daily revisions. It gives you time for other subjects & self studies.
❑ Complete conceptual explanation.
❑ Ample of Questions to be practiced. Meticulously handpicked and selected, some crafted by me.
❑ Self Assessment in between of session.
❑ Uniform timing – adequate break.
❑ PDF Notes will be uploaded daily before 4pm for my 7pm session. You can download and print.
❑ FREE Full Syllabus Test 21st June 2023 with evaluation class on next day.
❑ Lots of Motivation throughout all the sessions.
❑ Anshul Sir’s USP – Warm Up session on examination day.
Empowering all CA students
India’s first FREE Video Library
Direct Links for Marathons Notes
▪ Links of all Marathons
▪ Marathon Notes
▪ ICAI RTP/MTP/PYQ/Study Material
Connecting link between ‘YOU’ & ‘ME’ till exams
REVISION STRATEGY
#1: DURING MARATHON SESSION
(a) Do conceptual revision
(b) Solve Questions along with me
(c) Be Participative throughout the session
(d) Take up Self Assessment
#2: AFTER MARATHON SESSION
(a) Solve additional questions of the topic done
(b) Study for 3 to 4 Hours and complete those topics
#3: Make the Best use of 18th June 2023 i.e. Self Study Day and revise
syllabus entirely.
#4: Take up Full Syllabus Test on 21st June 2023 > Evaluate > work on
your weaknesses / gap areas.
AVERAGE DUE DATE
EXAM MARKS
MAY’18 5M Q2(b)
NOV’18 5M Q6(c)
MAY’19 5M Q3(c) Optional
NOV’19 5M Q3(c) Optional
DEC’20 5M Q3(b) Optional
JAN’21 5M Q3(c) Optional
JULY’21 5M Q3(a)
DEC’21 5M Q3(b)
JUNE’22 - -
DEC’22 5M Q3(b) Optional
JUNE’23 ?
ICAI EXAM PAPER ANALYSIS ADD
I
SOGRA
IOM.
I
Al
A sonowed 150,000 from, to be
paid as under
E ↳
01101121 =50,000
01101122 =
50,000
b--
01101123 =
50,000
Bonowel Lenden
Ifsuppose. A
wishes to
settle B's dues
by lumpsum paymentof 150,000,
then on what date should he settle his dues.
So
An ADD is a mean date, on which multiple payments are settled
altogether, without
any
loss
of interestt
o
either of the
pasty
(6
Types of questions to
be dealtin this topic:
1) unilateral Transaction A--B
3
130E
Non BOE
2) Bilateral Transaction A =-B
- ⑦
00
0 0
⑧ 0
-
e
-
Unilateral Transaction (Non BOE)
N19 Exam 5M
&
Nonlepyear
9350x9%x5
int
may to
- -
->
-
9350+ 1nt.131 =
E9481
>
DUE DATE AMOUNT NO. OF DAYS FROM
BASE DATE
PRODUCT
124-21 -
28-31-30 =
14
may
BD -
DD.
-
IP4Jou Amt. x
Doys
10 Jon 750 0 0
25t Ion 1200 15 18,000
&32dM02 3300 2)1 +
28 +
23 =
72 237,600
17
Aug 4100 2) +
28 +
31 +
30 +
31 =
219 897,90
9350
+
30 +
31+ 17 1153,500
ADD =
Buse Date +
Sum
ofProduct ADD =
14May 2019
E S days,
-
-
C
sum
of Amt.
=IOran+100days
-104 Jan+123.37i.e.124 days
Unilateral Transaction (BOE)
ICAI SM Illust. 4
ter/period
O
=
1775
DUE DATE AMOUNT NO. OF DAYS FROM
BASE DATE
PRODUCT
↳*
May Amt.x Days.
↳*
axay 400 0 D
134June 300 40 12,000
8June 200 35 7,000
23rd
May
375- 19 7125
M 500 71 35,500
27+
30t 14
July
1775 61,625
ADD = 4+
may + 15
1775
=
4*
may+34.72i.e.35days
=
I4 June 2020
Bilateral Transaction (Non BOE)
M19 Exam 5M
Grandays > Yogeshto pay
crenotto YogeshtoReceive Yusuf
to
Receive
-
-
be added
&
trans.Dr.
as the
given
questionis
notof BOE
42,000 20,600
Yogesh to receive E21,400 from Yusuf
on
Yogesh to Receive
Due Date Amount No. of Doys from BD- 15
Apr Product
ISMOY 12000 15
+ 18 =
33 3,96,000
I
15 Apr. 14,000 0 0
1st
July 16,000 15+
31 +
30 +
16 =
92 14,72,000
42,000 18,68,000
yogesh to
pay
Due Date Amount No. of Days from BD-154Apn Product
↳
10,600 15+
23 =
38 402,800
10,000 15
+
31724 =
70 700,000
20,600 11,02,800
ADD =
Base +
ProductRecr.-Product
pay. I days
Date A
mt.Recv.-
Amt
Pay
[ I ⑤
=
157 Apr + 18,68,000-
11,02,800
42,000 -
20,600
=154
Apr +
35.75 i.e. 36
days.
=21st
May.
Yogesh to
receive E2,400 from Yusuf
on
21stay.
Savings in Interest
B3OE
3rd Ang
-
e
-GrdAug
-
157
⑧ ⑧ ⑧
BeforeADD ADD
AfterADD
Interest Rebate No Int. Recv./Roy, Int.Poy
45-11=
34-31 =
3rdAug-
Dve Date Amount No.ofDays from K-194June Product
II4
July 4000 11 +
11 =
22 88,000
194June 5000 ⑧ 0
10 Sep 6000 11 +
31 +
31 +
10 =
83 498,000
20+
Aug 5000 x1 +
31 +
20 =
62 310,000
20,000 896,000
ADD =
194 June
+(500)days
20,000
-
19 June +
44.80 i.e. 45
days
=3rdAug-
e
Interest
= Amt. x
Rate
x
y 184 July
88 157 =
20,000 x
15.x
365
Eng
365
: 57,305 =
3600n
:n
=
15.91 i.e. 16
days
Actual
Pay. Date -
ADD-16
days
=32Aug-16 days
=
1843Wy 2018.
ICAI DEC’22 PYQ
Ot feb to 31st Man.
18 +
31=
49 days
solve this question in 5mis.
-
--
Warm-up Batch for CA – INTERMEDIATE GROUP-1 for May 2024 Examination
on Unacademy PLUS starting in MID JULY 2023
SPECIAL BATCH FOR CA-FOUNDATION JUNE 2023 APPEARED STUDENTS
Best way to utilize your Time | Prepare Yourself for BIGGER TARGET – CA-INTER MAY 2024
DETAILED TIME-TABLE WILL BE ANNOUNCED SOON!!!
Buy Unacademy Plus subscription for CA-Intermediate TODAY
Use code ANSHUL to avail maximum Discount
CA-INTER BATCH
UNDER NEW
SYLLABUS OF
ICAI
-
-
HIGHLIGHTS OF WARM UP BATCH
A batch that introduces you to new subjects of CA-Intermediate
Best way to utilize time after exam and before result
Introduction of all subjects of Group-1 under NEW SYLLABUS
Objective is to give early start in CA-Intermediate in this special batch
Target CA-Intermediate May 2024 exam
Colored notes given in PDF format
You can watch classes either LIVE or Recorded, as convenient
One subscription gives access to all the batches with unlimited watchtime
Regular batch for CA-Intermediate “EKAGRATA” to start after
CA-Foundation result
One Subscription gives access to entire plus content
Free Evaluated Test Series along with Unacademy Subscriptions
It will be Beginning for OTHERS…. Not for YOU!!!
UNACADEMY SUBSCRIPTIONS FOR CA-INTERMEDIATE
While taking Unacademy Subscription Use Code
ANSHUL
It will be Beginning for OTHERS…. Not for YOU!!!
UNACADEMY SUBSCRIPTIONS FOR CA-INTERMEDIATE
While taking Unacademy Subscription Use Code
ANSHUL
It will be Beginning for OTHERS…. Not for YOU!!!
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Marathon-1 Strategy - ADD 12th June 2023.pdf

  • 1.
  • 2. Qualified both CA & CS in First attempt. CA. CS. ANSHUL AGRAWAL Director & Educator Leader – Unacademy CA Taught thousands of students more 10 years. Ranking as #1 Educator on Unacademy for CA. MERIT RANKER in 12th Standard. First & Only CA Educator to be watched for 165 Million+ minutes & 70,000+ followers Subjects Taught CA-Foundation Accounts CA-Intermediate Accounting & Costing
  • 3.
  • 4.
  • 5.
  • 7. 1 2 3 4 5 6 7 8 9 10 11 12 13 15 Marks
  • 8. ❑ SERIES OF MARATHON is better than ONE STRECHED MARATHON. ❑ All topics systematically covered in daily revisions. It gives you time for other subjects & self studies. ❑ Complete conceptual explanation. ❑ Ample of Questions to be practiced. Meticulously handpicked and selected, some crafted by me. ❑ Self Assessment in between of session. ❑ Uniform timing – adequate break. ❑ PDF Notes will be uploaded daily before 4pm for my 7pm session. You can download and print. ❑ FREE Full Syllabus Test 21st June 2023 with evaluation class on next day. ❑ Lots of Motivation throughout all the sessions. ❑ Anshul Sir’s USP – Warm Up session on examination day.
  • 9. Empowering all CA students India’s first FREE Video Library Direct Links for Marathons Notes ▪ Links of all Marathons ▪ Marathon Notes ▪ ICAI RTP/MTP/PYQ/Study Material Connecting link between ‘YOU’ & ‘ME’ till exams
  • 10. REVISION STRATEGY #1: DURING MARATHON SESSION (a) Do conceptual revision (b) Solve Questions along with me (c) Be Participative throughout the session (d) Take up Self Assessment #2: AFTER MARATHON SESSION (a) Solve additional questions of the topic done (b) Study for 3 to 4 Hours and complete those topics #3: Make the Best use of 18th June 2023 i.e. Self Study Day and revise syllabus entirely. #4: Take up Full Syllabus Test on 21st June 2023 > Evaluate > work on your weaknesses / gap areas.
  • 11. AVERAGE DUE DATE EXAM MARKS MAY’18 5M Q2(b) NOV’18 5M Q6(c) MAY’19 5M Q3(c) Optional NOV’19 5M Q3(c) Optional DEC’20 5M Q3(b) Optional JAN’21 5M Q3(c) Optional JULY’21 5M Q3(a) DEC’21 5M Q3(b) JUNE’22 - - DEC’22 5M Q3(b) Optional JUNE’23 ? ICAI EXAM PAPER ANALYSIS ADD I SOGRA IOM. I Al
  • 12. A sonowed 150,000 from, to be paid as under E ↳ 01101121 =50,000 01101122 = 50,000 b-- 01101123 = 50,000 Bonowel Lenden Ifsuppose. A wishes to settle B's dues by lumpsum paymentof 150,000, then on what date should he settle his dues.
  • 13. So An ADD is a mean date, on which multiple payments are settled altogether, without any loss of interestt o either of the pasty (6
  • 14. Types of questions to be dealtin this topic: 1) unilateral Transaction A--B 3 130E Non BOE 2) Bilateral Transaction A =-B
  • 15. - ⑦ 00 0 0 ⑧ 0 - e -
  • 16. Unilateral Transaction (Non BOE) N19 Exam 5M & Nonlepyear 9350x9%x5 int may to - - -> - 9350+ 1nt.131 = E9481 >
  • 17. DUE DATE AMOUNT NO. OF DAYS FROM BASE DATE PRODUCT 124-21 - 28-31-30 = 14 may BD - DD. - IP4Jou Amt. x Doys 10 Jon 750 0 0 25t Ion 1200 15 18,000 &32dM02 3300 2)1 + 28 + 23 = 72 237,600 17 Aug 4100 2) + 28 + 31 + 30 + 31 = 219 897,90 9350 + 30 + 31+ 17 1153,500 ADD = Buse Date + Sum ofProduct ADD = 14May 2019 E S days, - - C sum of Amt. =IOran+100days -104 Jan+123.37i.e.124 days
  • 18. Unilateral Transaction (BOE) ICAI SM Illust. 4 ter/period O = 1775
  • 19. DUE DATE AMOUNT NO. OF DAYS FROM BASE DATE PRODUCT ↳* May Amt.x Days. ↳* axay 400 0 D 134June 300 40 12,000 8June 200 35 7,000 23rd May 375- 19 7125 M 500 71 35,500 27+ 30t 14 July 1775 61,625 ADD = 4+ may + 15 1775 = 4* may+34.72i.e.35days = I4 June 2020
  • 20. Bilateral Transaction (Non BOE) M19 Exam 5M Grandays > Yogeshto pay crenotto YogeshtoReceive Yusuf to Receive - - be added & trans.Dr. as the given questionis notof BOE 42,000 20,600 Yogesh to receive E21,400 from Yusuf on
  • 21. Yogesh to Receive Due Date Amount No. of Doys from BD- 15 Apr Product ISMOY 12000 15 + 18 = 33 3,96,000 I 15 Apr. 14,000 0 0 1st July 16,000 15+ 31 + 30 + 16 = 92 14,72,000 42,000 18,68,000 yogesh to pay Due Date Amount No. of Days from BD-154Apn Product ↳ 10,600 15+ 23 = 38 402,800 10,000 15 + 31724 = 70 700,000 20,600 11,02,800
  • 22. ADD = Base + ProductRecr.-Product pay. I days Date A mt.Recv.- Amt Pay [ I ⑤ = 157 Apr + 18,68,000- 11,02,800 42,000 - 20,600 =154 Apr + 35.75 i.e. 36 days. =21st May. Yogesh to receive E2,400 from Yusuf on 21stay.
  • 23. Savings in Interest B3OE 3rd Ang - e -GrdAug - 157 ⑧ ⑧ ⑧ BeforeADD ADD AfterADD Interest Rebate No Int. Recv./Roy, Int.Poy
  • 24. 45-11= 34-31 = 3rdAug- Dve Date Amount No.ofDays from K-194June Product II4 July 4000 11 + 11 = 22 88,000 194June 5000 ⑧ 0 10 Sep 6000 11 + 31 + 31 + 10 = 83 498,000 20+ Aug 5000 x1 + 31 + 20 = 62 310,000 20,000 896,000 ADD = 194 June +(500)days 20,000 - 19 June + 44.80 i.e. 45 days =3rdAug-
  • 25. e Interest = Amt. x Rate x y 184 July 88 157 = 20,000 x 15.x 365 Eng 365 : 57,305 = 3600n :n = 15.91 i.e. 16 days Actual Pay. Date - ADD-16 days =32Aug-16 days = 1843Wy 2018.
  • 26. ICAI DEC’22 PYQ Ot feb to 31st Man. 18 + 31= 49 days solve this question in 5mis.
  • 27.
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