20/05/2026
From basics to advanced—explained with the same ease.
Be it the fundamentals of Accounting Standards for a CA Inter student,
or complex treatments like Consolidated Financial Statements under Ind AS for a CA Finalist,
or even nuanced discussions for working professionals—
CA Sudarshan Agrawal brings the same clarity, depth, and comfort to every level.
What truly sets the teaching apart is the ability to adapt—
to simplify without diluting,
to go deep without overwhelming,
and to connect with every student as if he is one among them.
That’s not just teaching.
That’s experience built over decades.
With 30+ years of mentoring,
the focus has always been the same—
making concepts simple, practical, and truly understood.
📚 Courses Offered:
• CA Inter & CA Final
• CMA Inter & CMA Final
• Ind AS for Professionals
🎥 Live & Self-Paced Learning Options Available
Build your concepts right—from the very beginning to the most advanced level.
📞 Call / WhatsApp: +91 7596033311
🌐 www.sagcl.com
20/05/2026
Accrued vs Paid 💡
Accounting becomes easy when you understand the logic behind the numbers, not just the formula.
Paid amount ≠ Expense of the year every time.
Always adjust:
✔ Beginning Outstanding
✔ Ending Outstanding
Formula to remember👇
Accrued Expense = Paid During the Year − Beginning Outstanding + Ending Outstanding
Master the concept, and ledger questions become effortless 📘✨
ICAI CommerceStudents AccountsMadeEasy AccountingBasics CAAspirants StudyWithLogic FinanceEducation LedgerApproach FormulaApproach SudarshanAgrawalClasses
20/05/2026
This Capsule Course is designed in a very practical and revision-focused way.
The total lecture duration is only 33 hours, and within these 33 hours, every important topic of each and every Accounting Standard has been covered completely — including Amalgamation, Branch Accounts, and all other chapters in your syllabus.
If you complete all the lectures properly, there won’t be anything left feeling like:
"This topic is still pending."
That’s the first thing.
Second — inside these 33 hours themselves, I’ve also solved selected important sums during the classes. Since you’ve already studied the syllabus once, what you now need is:
fast revision,
complete coverage,
and proper conceptual flow.
So these sums are included in between the lectures to help you reconnect with the concepts quickly and regain confidence that:
"Yes, my syllabus is revised properly once again."
Along with the lectures, a specially designed book is also provided.
In this book, the most relevant and important sums have been carefully selected from:
Institute Material
MTPs
RTPs
Past Papers
Around 129 carefully curated sums are included.
The entire course and material are structured in a way that helps you achieve:
maximum output in minimum time.
And for any kind of query, I’m just a WhatsApp message away.
You can always message me for any doubts or questions.
📞 Call / WhatsApp: +91 7596033311
🌐 www.sagcl.com
19/05/2026
Not in Kolkata? No problem.
Now attend the same LIVE classes
with the same clarity and interaction — from anywhere.
Join via Zoom on our updated app and stay connected with every concept, every discussion, every class.
Because your preparation should never depend on location.
📚 Ongoing LIVE:
• CA Inter – Advanced Accounting
Same class. Same clarity. Anywhere.
📞 +91 7596033311
🌐 www.sagcl.com
18/05/2026
30 Classes Done. Consistency Continues.
CA Inter Advanced Accounting LIVE Batch – May 2026 is progressing strong.
Revenue Recognition has just started.
2nd class tomorrow.
Date: 19th May 2026
Time: 2.00 PM
Attend LIVE from anywhere in India with complete flexibility.
📞 Call / WhatsApp: +91 7596033311
🌐 www.sagcl.com
18/05/2026
𝗖𝗔 𝗙𝗶𝗻𝗮𝗹 – 𝗙𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝗥𝗲𝗽𝗼𝗿𝘁𝗶𝗻𝗴
𝗖𝘂𝗿𝗿𝗲𝗻𝘁 𝗥𝗲𝗰𝗼𝗿𝗱𝗶𝗻𝗴𝘀 𝗡𝗼𝘄 𝗔𝘃𝗮𝗶𝗹𝗮𝗯𝗹𝗲
Missed the live batch?
You can still learn from the same classes, same teaching, same depth.
Get access to recordings of the recently completed LIVE batch and continue your preparation without interruption.
📘 What You’ll Get:
• Videos of just-ended LIVE classes
• Access to previous recordings
• Coverage of RTP, MTP & PYP
• Conceptual + practical problem-solving approach
• Revision lectures for exam readiness
• 3 newly designed study books
🔑 Key Features:
✔ 3-Year Validity
✔ 5 Views per Lecture
✔ 2 Device Access
✔ Amendments till you qualify
📱 Available on Google Play & Microsoft Store
Learn through our upgraded learning app with:
• Seamless online to offline switch
• Resume playback from where you stopped
• Progress tracking & analytics
• Smooth playback across devices
• Study anytime, anywhere
This is not just about watching lectures—
it’s about understanding Financial Reporting the way it is applied in the real world.
Because real-world FR is full of nuances, judgment, and application—
and that level of clarity comes only with structured, detailed learning.
📞 Call / WhatsApp: +91 7596033311
🌐 www.sagcl.com