EXTRACTS FROM THE "GUIDANCE NOTE ON PASSING THE C.A.EXAMS" -
Published by Sri G Sekar and Sri B Saravana Prasath
Section 1. HOW TO HANDLE THEORY SUBJECTS
1. Number of Theory Papers:
The basic classification of examinations questions is
(a) Theory and (b) Application of theory.
Each subject involves study of theory concepts. Also, some theory questions are compulsory in all papers. Hence, due importance must be given to the study of theory topics in all subjects.
2. Approach for Theory Subjects:
The following procedure may be adopted for theory subjects / topics.
a) Refer to the topic in the Study Material and read through the topic thoroughly.
b) Note down the important points provided in the Study Material.
c) Refer and read through the corresponding topic in the Reference Book.
d) Read the Bare Act for law subjects.
e) Note down additional points, if any, covered in the Reference Book
and/or Bare Act.
f) Compile your final notes consolidating the various points covered in the Study
Materials and Reference Book/Bare Act, and additional points, if any,
notcovered in any of these.
g) Revise the same topic by browsing through your final notes a day later,
a week later and a fortnight later.
This will ensure two aspects:
(i) Continuity of concept when you take up the next topic in the
same subject and
(ii) revision of the earlier topic.
h) Update your notes by reading through Suggested Answers and Revision Test
Papers.There might be additional points in them, not covered by the Study
Materials.
3. The Reading-Remembering relationship:
It is commonly remarked by a large number of students that they are able to read, but not remember any of the points that they have read. In fact, they remark that every time they read the Study Materials, it is like reading for the very first time.
This difficulty in remembering can be overcome by improving one's memory skills. There are three aspects of memory that one needs to improve:
Audial Memory: "What we hear is what we remember; the morehe hear, the more we remember". Memory can be improved by listening to lectures, classes or by hearing one's own voice reciting a formula or theorem. Itmay be recalled that at a very young age, one remembered the poem "Baa Baa Black Sheep" only through hearing, not by referring any textbook!
Visual Memory: "What we see is what we remember; the more we see, the more we remember". The second aspect of improving memory is through theeyes. Constant and repeated reading of the study materials, use of flow- charts, diagrams and graphs etc. are recommended in this connection.
Motor Memory: "What we write is what we remember; the more we write, the more we remember". The third aspect of improvingmemory is by writing practice. Underlining the important points in the study materials will not be sufficient. Taking notes and regular writing practice is a must.
In case the student is not able to remember the points during subsequent revision, inspite of the above aspects, his concentration skills during reading must be improved. "How much time one spends" is less important than how one spends that time
Inspite of concentrated study, if there are still problems in remembering, do not lose heart, try again. Please remind yourself that repeated revision is more worthwhile than repeated appearance in examinations.
Section 2. HOW TO HANDLE APPLICATION-ORIENTED SUBJECTS
1. Approach for application areas:
For handling numerical problems involving application of theory, the following procedure may be adopted.
Practice all the problems that have been solved in the Study Materials.
Re-work all the solved illustrations from the Reference Book.
Solve all the exercises in the Study Material, Reference Book, Past Year
Examinations and Revision Test Papers.
Additional important problems from other sources may also be solved.
2. Importance of Proper Practice: "Practice makes a man perfect".
Nothing can be achieved without proper practice. Hence, the Student should practice all problems as if he is solving them in the main examinations, i.e. in the proper format, with detailed working notes, and without using abbreviations / short forms. Proper practice has two benefits.
It would give the student an idea of how much time he is spending in solving a
problem. He can judge his own speed and take steps to improve the speed
if necessary.
His hand would automatically move towards solving the problem as if in the
main examination, particularly in writing proper formats of accounts and in
proper presentation.
3. Special Precautions while solving problems
Never solve a problem by word of mouth or eyes, i.e. Practice a problem
manually, do not audit / browse it. A Student has to solve only manually
in his main examination. Solve problems only by hand; oral / visual
solving should be avoided. [Audial or Visual memory will not help here;
Motor Memory will not fail]
Practice in ruled sheets / notebooks. Only ruled stationery is provided in
the main examination. File these sheets together for further reference.
Diaries, one-side stationery and unruled sheets should be avoided.
Use, preferably, one calculator of your own. The Students' fingers will get
used to the calculator and he can perform the operations faster.
Section 3. PRESENTATION IN EXAMS - THEORY QUESTIONS
1.Types of Theory Questions:
By Theory questions in examinations, we refer to questions which involve descriptive answers, as opposed to numerical problems. Such Theory Questions are of two types:
(1) Direct Theory Question and
(2) Application oriented Theory Question.
2. Answering Direct Theory Questions:
Any student who has referred to the Institute's study papers will answer a direct theory question very well. The points which are covered by the Study Papers plus any additional points that he may have noted from various sources would be presented by him in the examination. The primary skills involved are memory, good handwriting and logical presentation. Some precautions to be taken are:
DO's·
Give the most relevant and precise answer to the question. If the question is
"Enumerate/List out", do not discuss each and every point elaborately.
Discuss/List out the points given by the Institute's study papers first
before proceeding to give any additional points.
Be brief and limit your answer according to the marks borne by the
question, even though there may be many additional points.
Present the answer in an attractive fashion. Use of tables, flowcharts, and
simple diagrams, without consuming much time and space, will be
advantageous in terms of marks.
DON'Ts
Do not bluff or write stories/irrelevant answer. If you do not know the
answer, attempt any other question (if there is choice) or leave the
question unanswered.
Do not irritate the examiner by writing irrelevant points.
Do not repeat any points, in the guise of writing more points/items.
Do not write irrelevant notes while discussing a sub-heading / main point.
Do not spend time and space by writing introduction and conclusion for
direct theory questions and answers.
3. Answering Application Oriented Theory Questions:
Application Oriented Questions generally involve discussion on a point of
law / Accounting Standard / Auditing Standard etc. To answer such
questions, the following format may be used.
1. Synopsis of the problem and the main problem area - The student should
not repeat the question here. He has to just give out the brief highlights
of the problem, preferably in his own words.
2. Recent Legal Position covering the above problem area - Discuss the
relevant legal position in brief. Also mention (without discussing detailed facts)
any case law that may support the legal position.
3. Application of the legal position - Discuss briefly, how the legal position
applies/not applies to the given case/problem area.
4. Conclusion / Remarks- Give your conclusion in clear and precise words.
The above is only a general format for answering application oriented theory questions. For individual questions, the student may suitably modify the above format.
Section 4. PRESENTATION IN EXAMS - NUMERICAL PROBLEMS
Students commonly believe that numerical problems fetch more marks than a theory question. To some extent, such belief might be true. Hence, it is very important that a student should properly present his solutions for a numerical problem. The following points should be noted.
DO's
Put your working notes clearly and prominently either at the beginning or at the
end of your answer, with proper reference numbers in the main solution.
As far as possible, present the solution neatly, without any overwriting/
striking off. If you feel that your answer is wrong, present the correct
solution as "alternative working", without striking off the earlier solution.
Sometimes, your initial answer may be correct.
When a formula is applied, give the formula first, before proceeding with the
computation.Further, explain abbreviations if any, used in the formula.
If any step is supported by a rule of law/AS/SAP, give reference to Sec.No/AS
No.etc.If you are not sure of the particular Sec.No., it is advisable not to
mention it. It will not result in adverse marking.
If you ignore any information in the question as irrelevant for the answer, explain
as to why it is irrelevant. Communicate to the examiner that you have ignored
the information on account of your "knowledge" to disregard it, and not due to
your own "ignorance" to treat the information properly.
Keep your cool if your final answer is not satisfactory (e.g Balance Sheet does
not tally). You can still get your step marks, for the correct working notes.
DON'Ts
Do not perform any mental calculation or in your calculator. If any such
calculation is performed, display it to the examiner in the form of a separate
working note.
Do not make unrealistic and questionable assumptions for practical problems
and use them to support your answer.
Section 5. DURING THE EXAMINATION DAYS
DO's
List all things that you should take to the exam hall viz. Hall Ticket, Pens,
Pencils, Rulers, Erasers, Calculator, Writing Pad etc.Check whether you are
taking these items daily, with reference to the list.
Have sufficient rest and sleep, atleast seven hours during the night. Ensure
that your mind is sleeps and rests before the exam hours and not during
the exam hours.
Take rest, (preferably a nap and not a long sleep) after you return from
an examination. Revise for the next exam with a fresh mind.
Revise the various topics from your notes, Institute's study papers, RTP's
and suggested answers.
Stop studying atleast two hours before the examination. What you cannot
learn in hundreds of hours of preparation and revision earlier, cannot be
crammed into your mind in two hours.
Reach the exam centre, atleast half an hour before the commencement of
exam. Avoid unnecessary tension due to travelling / commuting delays.
Occupy your seat atleast 15 minutes prior to commencement of examination
and meditate, if possible.
Strictly adhere to the rules contained in the "Instructions to Candidates"
provided by the Institute.
DON'Ts during the exam days
Do not discuss any important questions/problems before entering the
examination hall with your friends, irrespective of the strength of your
friendship. Any wrong presumption may have negative effect and
prevent you from exercising your full efficiency.
Do not have "carry over effect" of the previous examination. Once the
exam paper is handed over, it is beyond your reach. Do not let it disturb
your mind and affect the subsequent examinations.
Do not discuss the solutions / approaches / answers of any paper with
friends, after the exam is over. Rush to your place to have 1-2 hours
sleep, and start preparing for the next exam.
Do not hand over your answer paper much earlier than 3 hours, even though
you may have completed the paper. Give yourself sufficient time for review
and checking.
Do not award yourself any marks and brood over the same. While a reasonable
estimate of marks can be done after all the examinations, it is advisable to
let the examiner do his duty of awarding marks.
Do not indulge in extremely physical activities. Maintaining physical well-being
is a must during the exam days.
Do not study any new reference book or any other new material.
Do not resort to any "unfair means" in the examinations.
Section 6. IN THE EXAMINATION HALL
DO's
Answer each question carrying independent marks, on a fresh page.
Answer theory questions in a logical fashion, bringing out the captions/
side-headings in CAPITAL LETTERS.
Try to answer all sub-divisions of a question continuously.
Do's in the examination hall
Total examination time is 180 minutes. About 30 minutes will be spent
in reading questions and also in end-review. Hence, the effective time
available is 150 minutes, for answering 100 marks.Only 1½ minutes
can be spent for every mark. A question/problem for 16 marks must
be completed within 24 minutes. You may take extra 4-5 minutes if
you are confident that the answer is fully correct. Else, go to the
next question immediately. Otherwise, you may not be able to answer
a question for want of time.
Write the answers legibly such that the examiner can read them and
award marks accordingly. Answers can be said to be properly presented
only when the examiner is able to read and appreciate them. Though
all students may not be blessed with a good handwriting, regular practice
can be of great help.
Manage your time in such a way to ensure that you spend atleast five
minutes in the end towards review, whether you have answered all
questions, numbered them properly.
DON'Ts
Do not use red ink / sketch for underlining important points. Use black
lead pencils for
Do not overshoot the limit for any question writing beyond the scope of marks.
Do not employ bad handwriting to suppress your ignorance in any question.
It only amplifies your ignorance further.
Do you have the fear of examinations?
Overcome exam fears through FEAR.
FEAR is a combination of letters in the English Language,
that causes mental agony.
Consider FEAR as Feel Energetic, Act for Result.
Exam fears can be overcome by this FEAR acronym.
Never lose your drive and enthusiasm.
The most readily identifiable quality of a TOTAL WINNER is
overall optimism and enthusiasm.
Keep the spark of enthusiasm alive in you.
Go ahead, Be enthusiastic, Be a Total Winner!
The more faith you have
The more you believe
The more goals you set
The more you will achieve
So reach for the stars,
Pick a mountain to climb
Dare to thing big
And give yourself a time...
And, remember no matter'
How futile things seem'
With faith, there is dream
No impossible Dream
- A.J. Davidson.
Success becomes history for the lazy;
Success remains only with the Enthusiastic Effort-Taker.
Published by
Miss Komal Mantri
(Chartered Accountant )
Category
Students
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