READING AND EXAMINATION PLANNING
�
Dear All CA Club India friends,
�
I am Bhavin Pathak. I am back with some new and innovation thinking of CA studies. I personally think that IPCC is not very hard as we all are thinking. I also failed in my first attempt of IPCC. Now, its time to cope-up from failure, if any one failed in their attempt and who will appear first time they also can crack it in its first/this attempt. If we plan our studies very carefully then we can crack. The big reason of my failure is that I never done planning for my studies. I saying this because this can be happen to anyone. I accept that I failed but this is not a full stop of my career and my life. So, I provide some useful tips given by my elders and my friends who are already in CA Final. I provide planning of our studies provided by my mentors after discussion. The planning that I provide can be differing from person to person because it is not authentic. The reason behind that is some student give only one group and some student will give second group and some friends will appeared for both group. I advise everyone here that student should be appearing in both the groups, the advantage of Set-off and Exemption can be taken only when they are appearing for both the groups.
�
I provide you all planning for IPCC reading and revision. After completion of the whole course the biggest question arises is that How to study? I provide the all subjects and chapterwise time allotment on the basis of the discussion with experts of CA Club India and friends.
�
Some useful points should be noted:
1.��� This planning is for both groups. If you are preparing for any one group then the time allocated in the planning for second group can be allotted for one group and vice versa.
�
2.��� I rated chapter in three categories
|
���������� � Most important, ��� � ��� � Important, ��������� � Less important |
Note: |
Theory is also important. Therefore friends must allot prescribed for theory for practical subjects like Accounts and Costing & FM. |
�
The ratings are on the basis of past examination trend and experience of experts. This doesn�t mean that some chapters are not important. Less important chapters can be omitted if some friends started their preparation very late. Student can give less time on their expertise chapters and that time should be given to those chapters which are not well-prepared by them.
�
3.��� Use this hour allocation properly. Continuity of learning process is must
�
4.��� I kindly advice everyone who failed in their last attempt that and who will give their first attempt that they can make changes according to their preparation because so many friends are studying by self and some friends go for tuitions and coaching.
�
5.��� This is not a rigid planning. While you are preparing for this planning you can adjust some hours in entertainment also because it is also necessary.
�
6.��� If some student complete the particular chapter before the prescribe time then they can adjust their timing according to the importance of the chapters.
�
7.��� This is standard time allocation means that one average student should take this much timings in that particular chapter. If any student take more than the prescribe time then don�t think that they are not well-prepared but think that they use the timing very deeply and investing their time to understand more.
�
8.��� Student can change their subjects according to their course and their course�s chapters. Some student will give their PCC exams while some will appear in IPCC.
�
9.��� Quality matters not quantity. So take much time to understand any concept thoroughly.
�
10.� Use your time wisely. Success is yours.
�
Suggestions are always welcome. I will really feeling happy if this will help you.
�
DEDICATED TO FRIENDS
�
TIME ALLOCATED TO EACH CHAPTERS
�
ACCOUNTING (Group-I)
|
Sr. No. |
Particulars |
Hours (hours.minutes) |
Rating |
|||
|
First Study |
Revision Study |
Exam Study |
Total Hours |
|||
|
1.��� � |
Accounting Standards (1,2,3,6,7,9,10,13,14) |
11.00 |
5.30 |
3.00 |
19.30 |
����� |
|
2.��� � |
Company Final Accounts |
2.30 |
1.00 |
0.30 |
4.00 |
����� |
|
3.��� � |
Cash Flow |
4.00 |
1.15 |
1.00 |
6.15 |
��� |
|
4.��� � |
Profit Prior to Incorporation |
2.00 |
0.45 |
0.30 |
3.15 |
��� |
|
5.��� � |
Preferential Allotment: Alteration, Conversion & Bonus Share |
2.30 |
0.45 |
0.30 |
3.45 |
�� |
|
6.��� � |
Basics: Amalgamation, Acquisition & Reconstruction |
7.00 |
3.30 |
2.00 |
12.30 |
����� |
|
7.��� � |
Average Due Date & Account Current |
1.15 |
0.30 |
0.15 |
2.00 |
�� |
|
8.��� � |
Self-balancing Ledgers |
1.15 |
0.30 |
0.15 |
2.00 |
�� |
|
9.��� � |
Not for Profit Organisation |
2.30 |
1.30 |
0.30 |
4.30 |
����� |
|
10.� � |
Single Entry |
5.30 |
2.30 |
1.30 |
9.30 |
����� |
|
11.� � |
Hire Purchase & Instalment System |
7.00 |
2.30 |
2.00 |
11.30 |
��� |
|
12.� � |
Investment Accounts |
1.15 |
0.30 |
0.15 |
2.00 |
��� |
|
13.� � |
Fire Claims |
7.00 |
2.30 |
2.00 |
11.30 |
��� |
|
14.� � |
Partnership Accounts: Admission, Retirement & Death |
22.15 |
10.00 |
8.15 |
40.30 |
����� |
|
15.� � |
Accounting in Computerised Environment |
2.30 |
0.45 |
0.30 |
3.45 |
�� |
|
16.� � |
Theory |
4.00 |
1.30 |
1.00 |
6.30 |
��� |
|
� |
Total |
83.30 |
35.30 |
24.00 |
143.00 |
� |
|
� |
� |
� |
� |
|||
�
ADVANCED ACCOUNTING (Group-II)
|
Sr. No. |
Particulars |
Hours (hours.minutes) |
Rating |
|||
|
First Study |
Revision Study |
Exam Study |
Total Hours |
|||
|
1.��� � |
Accounting Standards (4,5,11,12,16,19,20,26,29) |
8.00 |
4.00 |
2.00 |
14.00 |
����� |
|
2.��� � |
Preferential Allotment: ESOP, Buy Back |
4.00 |
1.30 |
1.00 |
6.30 |
��� |
|
3.��� � |
Underwriting of Shares & Debenture |
4.00 |
1.30 |
1.00 |
6.30 |
�� |
|
4.��� � |
Redemption of Debentures |
7.00 |
2.30 |
2.00 |
11.30 |
�� |
|
5.��� � |
Advance Level: Amalgamation, Acquisition & Reconstruction |
8.00 |
4.00 |
3.00 |
15.00 |
����� |
|
6.��� � |
Liquidation, Statement of Affairs & Liquidator�s Statement |
5.30 |
3.00 |
1.30 |
10.00 |
����� |
|
7.��� � |
Financial Statements of Banking |
5.00 |
2.00 |
1.00 |
8.00 |
��� |
|
8.��� � |
Financial Statements of Insurance Company |
7.00 |
2.30 |
2.00 |
11.30 |
��� |
|
9.��� � |
Financial Statements of Electricity Company |
7.00 |
2.00 |
2.00 |
11.00 |
��� |
|
10.� � |
Partnership Accounts: Dissolution, Piecemeal Distribution, Amalgamation of Firms, Conversion & Sale to Company |
9.00 |
4.30 |
3.00 |
16.30 |
����� |
|
11.� � |
Departmental Accounts |
7.00 |
3.00 |
2.00 |
12.00 |
����� |
|
12.� � |
Branch Accounts (including foreign branch) |
8.00 |
3.30 |
2.00 |
13.30 |
����� |
|
13.� � |
Theory |
4.30 |
2.00 |
1.30 |
8.00 |
����� |
|
� |
Total |
84.00 |
36.00 |
24.00 |
144.00 |
� |
|
� |
� |
� |
� |
|||
�
�
COST ACCOUNTING & FINANCIAL MANAGEMENT (Group-I)
|
Sr. No. |
Particulars |
Hours (hours.minutes) |
Rating |
|||
|
First Study |
Revision Study |
Exam Study |
Total Hours |
|||
|
� |
Cost Accounting |
� |
||||
|
1.��� � |
Theory |
4.30 |
2.00 |
1.30 |
8.00 |
����� |
|
2.��� � |
Job, Batch & Unit Costing |
2.30 |
0.30 |
0.30 |
3.30 |
��� |
|
3.��� � |
Material Costing |
3.30 |
0.30 |
0.30 |
4.30 |
����� |
|
4.��� � |
Labour Costing |
4.30 |
0.30 |
0.30 |
5.30 |
����� |
|
5.��� � |
Overhead |
7.15 |
1.30 |
1.15 |
10.00 |
��� |
|
6.��� � |
Process Costing |
7.15 |
1.30 |
1.15 |
10.00 |
����� |
|
7.��� � |
Joint product and by-product |
5.00 |
1.30 |
1.00 |
7.30 |
�� |
|
8.��� � |
Operating Costing |
3.30 |
1.00 |
0.30 |
5.00 |
��� |
|
9.��� � |
Contract Costing |
3.30 |
1.00 |
0.30 |
5.00 |
��� |
|
10.� � |
Integrated & Non-integrated Account |
3.30 |
1.00 |
0.30 |
5.00 |
��� |
|
11.� � |
Reconciliation |
0.30 |
- |
- |
0.30 |
��� |
|
12.� � |
Marginal Costing |
9.00 |
3.00 |
2.00 |
14.00 |
����� |
|
13.� � |
Standard Costing |
9.00 |
3.00 |
2.00 |
14.00 |
����� |
|
14.� � |
Budgetary Control |
4.00 |
1.00 |
1.00 |
6.00 |
�� |
|
� |
Financial Management |
� |
||||
|
1.��� � |
Theory |
4.30 |
2.00 |
1.30 |
8.00 |
�� |
|
2.��� � |
Time Value of Money |
3.30 |
1.00 |
0.30 |
5.00 |
�� |
|
3.��� � |
Cost of Capital |
6.00 |
1.30 |
1.00 |
8.30 |
����� |
|
4.��� � |
Capital Structure |
4.00 |
1.30 |
1.00 |
6.30 |
����� |
|
5.��� � |
Leverage |
3.30 |
1.30 |
1.00 |
6.00 |
����� |
|
6.��� � |
Capital Budgeting |
10.00 |
3.00 |
2.00 |
15.00 |
����� |
|
7.��� � |
Working Capital Management |
5.30 |
1.00 |
0.30 |
7.00 |
��� |
|
8.��� � |
Receivable Management |
5.30 |
1.00 |
0.30 |
7.00 |
�� |
|
9.��� � |
Inventory Management |
3.30 |
1.00 |
0.30 |
5.00 |
��� |
|
10.� � |
Cash Management |
3.30 |
1.00 |
0.30 |
5.00 |
��� |
|
11.� � |
Ratio Analysis |
2.30 |
1.00 |
0.30 |
4.00 |
��� |
|
12.� � |
Fund Flow & Cash Flow Analysis |
5.00 |
1.30 |
1.00 |
7.30 |
����� |
|
13.� � |
Sources of Finance |
5.30 |
1.00 |
0.30 |
7.00 |
����� |
|
� |
� |
131.00 |
36.00 |
24.00 |
191.00 |
� |
|
� |
� |
� |
� |
|||
�
�
LAW, ETHICS & COMMUNICATION (Group-I)
|
Sr. No. |
Particulars |
Hours (hours.minutes) |
Rating |
|||
|
First Study |
Revision Study |
Exam Study |
Total Hours |
|||
|
� |
Business Laws |
� |
||||
|
1.��� � |
Payment of Bonus Act, 1965 |
7.00 |
2.00 |
1.00 |
10.00 |
����� |
|
2.��� � |
Employees Provident Fund & Miscellaneous Provision Act, 1952 |
7.00 |
2.00 |
1.00 |
10.00 |
����� |
|
3.��� � |
Indemnity & Guarantee |
4.00 |
1.00 |
1.00 |
6.00 |
��� |
|
4.��� � |
Bailment & Pledge |
�� |
||||
|
5.��� � |
Law of Agency |
��� |
||||
|
6.��� � |
Negotiable Instrument Act, 1881 |
11.00 |
5.00 |
3.00 |
19.00 |
����� |
|
7.��� � |
The Payment of Bonus Act, 1972 |
1.30 |
0.45 |
0.30 |
2.45 |
��� |
|
8.��� � |
The Indian Contract Act, 1872 |
1.30 |
0.45 |
0.30 |
2.45 |
��� |
|
� |
Company Law |
� |
||||
|
1.��� � |
Companies & Characteristics |
9.30 |
2.00 |
1.30 |
13.00 |
����� |
|
2.��� � |
Promoter |
3.30 |
0.45 |
0.30 |
4.45 |
�� |
|
3.��� � |
Pre-incorporation Contract |
2.00 |
0.45 |
0.30 |
3.15 |
�� |
|
4.��� � |
Memorandum of Association |
6.00 |
1.30 |
1.00 |
8.30 |
����� |
|
5.��� � |
Article of Association |
3.30 |
0.45 |
0.30 |
4.45 |
����� |
|
6.��� � |
Prospectus |
4.30 |
1.00 |
0.30 |
6.00 |
����� |
|
7.��� � |
Share Capital & Transfer of Shares |
12.30 |
2.00 |
1.30 |
16.00 |
����� |
|
8.��� � |
Public Deposit |
2.30 |
0.45 |
0.30 |
3.45 |
�� |
|
9.��� � |
Charge & Debenture |
3.30 |
0.45 |
0.30 |
4.45 |
�� |
|
10.� � |
Meetings |
7.00 |
1.15 |
1.00 |
9.15 |
����� |
|
11.� � |
Records, E-filling & Other Miscellaneous Matters |
8.00 |
1.15 |
1.00 |
10.15 |
��� |
|
� |
Ethics & Communication |
� |
||||
|
1.��� � |
Principle of Business Ethics |
2.00 |
0.45 |
0.30 |
3.15 |
�� |
|
2.��� � |
Corporate Governance & Corporate Social Responsibility |
4.00 |
1.15 |
1.00 |
6.15 |
����� |
|
3.��� � |
Ethics of Workplace |
2.30 |
0.45 |
0.30 |
3.45 |
��� |
|
4.��� � |
Environment & Ethics |
3.00 |
0.45 |
0.30 |
4.45 |
�� |
|
5.��� � |
Ethics in Marketing & Consumer Protection |
2.30 |
0.45 |
0.30 |
3.45 |
��� |
|
6.��� � |
Ethics in Accounting & Finance |
2.30 |
0.45 |
0.30 |
3.45 |
����� |
|
7.��� � |
Essentials of Communication |
4.30 |
1.00 |
0.30 |
6.00 |
����� |
|
8.��� � |
Inter personal Communication |
2.30 |
0.45 |
0.30 |
3.45 |
��� |
|
9.��� � |
Group Dynamics and Negotiation |
2.30 |
0.45 |
0.30 |
3.45 |
��� |
|
10.� � |
Ethics in Communication |
1.30 |
0.45 |
0.30 |
2.45 |
�� |
|
11.� � |
Corporate Culture, Change & Innovative Spirits |
2.00 |
0.45 |
0.30 |
3.15 |
�� |
|
12.� � |
Corporate Communication Aspects |
4.00 |
1.15 |
1.00 |
6.15 |
����� |
|
13.� � |
Introduction to Legal Deeds & Documents |
5.00 |
1.30 |
1.00 |
7.30 |
����� |
|
� |
Total |
133.00 |
36.00 |
24.00 |
193.00 |
� |
|
� |
� |
� |
� |
|||
�
�
TAXATION (Group-I)
|
Sr. No. |
Particulars |
Hours (hours.minutes) |
Rating |
|||
|
First Study |
Revision Study |
Exam Study |
Total Hours |
|||
|
1.��� � |
Basic Concepts |
2.00 |
0.30 |
0.30 |
3.00 |
�� |
|
2.��� � |
Residential Status |
3.30 |
0.30 |
0.30 |
4.30 |
��� |
|
3.��� � |
Exemption under Section 10 |
3.00 |
1.30 |
1.00 |
5.30 |
�� |
|
4.��� � |
Income From Salaries |
18.30 |
3.00 |
2.30 |
24.00 |
����� |
|
5.��� � |
Income From House Property |
5.00 |
3.00 |
1.00 |
9.00 |
��� |
|
6.��� � |
Profit & Gain From Business or Profession |
20.00 |
3.00 |
2.00 |
25.00 |
����� |
|
7.��� � |
Income From Capital Gain |
13.30 |
2.00 |
1.30 |
17.00 |
����� |
|
8.��� � |
Income From Other Sources |
5.00 |
2.30 |
1.00 |
8.30 |
����� |
|
9.��� � |
Clubbing of Income |
3.00 |
1.30 |
1.00 |
5.30 |
�� |
|
10.� � |
Set-off & Carry Forward of Losses |
3.30 |
2.00 |
1.00 |
6.30 |
��� |
|
11.� � |
Deduction under Section 80 |
4.30 |
1.00 |
1.30 |
7.00 |
��� |
|
12.� � |
Agriculture Income |
1.30 |
0.30 |
0.30 |
2.30 |
�� |
|
13.� � |
Assessment of Income (Individual) |
4.00 |
1.00 |
1.00 |
6.00 |
��� |
|
14.� � |
Assessment of Income (HUF) |
1.30 |
0.30 |
0.30 |
2.30 |
�� |
|
15.� � |
Return of Income |
2.30 |
1.30 |
1.00 |
5.00 |
�� |
|
16.� � |
Tax Deducted at Sources (TDS) |
2.30 |
1.00 |
1.00 |
5.00 |
��� |
|
17.� � |
Advance Tax |
3.30 |
1.30 |
1.00 |
6.00 |
��� |
|
18.� � |
Charitable Trust |
0.30 |
� |
� |
� |
�� |
|
19.� � |
Reconstructing Business |
5.00 |
2.00 |
1.00 |
8.00 |
��� |
|
20.� � |
Service Tax |
28.00 |
4.00 |
3.00 |
35.00 |
����� |
|
21.� � |
Value Added Tax (VAT) |
13.30 |
2.30 |
1.30 |
17.30 |
����� |
|
� |
Total |
144.00 |
36.00 |
24.00 |
204.00 |
� |
|
� |
� |
� |
� |
|||
�
�
INFORMATION TECHNOLOGY & STRATEGIC MANAGEMENT (Group-II)
|
Sr. No. |
Particulars |
Hours (hours.minutes) |
Rating |
|||
|
First Study |
Revision Study |
Exam Study |
Total Hours |
|||
|
� |
Information Technology |
� |
||||
|
1.1 |
Introduction to Computers |
1.30 |
0.30 |
0.30 |
2.30 |
�� |
|
1.2 |
Input Devices |
1.30 |
0.30 |
0.30 |
2.30 |
�� |
|
1.3 |
Output Devices |
1.30 |
0.30 |
0.30 |
2.30 |
�� |
|
1.4 |
Secondary Storage Devices |
1.30 |
1.00 |
0.30 |
3.00 |
�� |
|
1.5 |
History of Computers |
1.30 |
0.30 |
0.30 |
2.30 |
�� |
|
1.6 |
Inside the Computer |
1.30 |
0.30 |
0.30 |
2.30 |
��� |
|
1.7 |
Software |
6.00 |
2.00 |
1.30 |
9.30 |
����� |
|
2 |
Data Storage, Retrieval & DBMS |
15.00 |
3.00 |
2.00 |
20.00 |
����� |
|
3 |
Computer Networks & Networks Security |
15.00 |
3.00 |
2.00 |
20.00 |
��� |
|
4 |
Internet & Other Technologies |
16.30 |
6.00 |
3.00 |
25.30 |
��� |
|
5 |
Flowcharts |
16.00 |
4.00 |
2.00 |
22.00 |
����� |
|
6 |
Decision Table |
4.00 |
1.00 |
1.00 |
6.00 |
��� |
|
� |
Strategic Management |
� |
||||
|
1.��� � |
Definition of Business, Objective & SM |
6.00 |
1.30 |
1.00 |
8.30 |
��� |
|
2.��� � |
Business Environment |
5.00 |
1.30 |
1.00 |
7.30 |
�� |
|
3.��� � |
Strategic Analysis |
9.00 |
3.00 |
2.00 |
14.00 |
����� |
|
4.��� � |
Strategic Formulation: Corporate & Business Level Strategy |
8.30 |
2.00 |
1.30 |
12.00 |
����� |
|
5.��� � |
Strategic Formulation: Functional Level Strategy |
11.00 |
3.00 |
2.00 |
16.00 |
����� |
|
6.��� � |
Strategy Implementation & Control |
5.00 |
1.15 |
1.00 |
7.15 |
�� |
|
7.��� � |
Reaching Strategic Edge |
6.00 |
1.15 |
1.00 |
8.15 |
��� |
|
� |
Total |
132.00 |
36.00 |
24.00 |
192.00 |
� |
|
� |
� |
� |
� |
|||
�
AUDITING & ASSURANCE (Group-II)
|
Sr. No. |
Particulars |
Hours (hours.minutes) |
Rating |
|||
|
First Study |
Revision Study |
Exam Study |
Total Hours |
|||
|
1.��� � |
Basic Concepts |
24.00 |
7.00 |
4.00 |
35.00 |
�� |
|
2.��� � |
Internal Controls |
12.00 |
5.00 |
2.00 |
19.00 |
�� |
|
3.��� � |
Vouching |
4.00 |
1.15 |
1.00 |
6.15 |
��� |
|
4.��� � |
Audit of Trading Transactions |
4.00 |
1.15 |
1.00 |
6.15 |
��� |
|
5.��� � |
Verification of Bank Balance, Cash & Stock |
4.00 |
1.15 |
1.00 |
6.15 |
��� |
|
6.��� � |
Audit of Ledgers & Other Transactions |
4.00 |
1.15 |
1.00 |
6.15 |
��� |
|
7.��� � |
Verification Assets, Liability & Other Transactions |
4.00 |
1.15 |
1.00 |
6.15 |
��� |
|
8.��� � |
Significant Accounting Policies |
8.00 |
2.30 |
2.00 |
12.30 |
����� |
|
9.��� � |
Company Audit � 1 & 2 |
15.30 |
3.00 |
2.30 |
21.00 |
����� |
|
10.� � |
Special Audit |
4.00 |
1.15 |
1.00 |
6.15 |
����� |
|
11.� � |
Standards on Auditing |
32.30 |
9.30 |
6.30 |
48.30 |
����� |
|
12.� � |
ICS in CIS Environment |
2.00 |
0.45 |
0.30 |
3.15 |
�� |
|
13.� � |
CARO, 2003 |
2.00 |
0.45 |
0.30 |
3.15 |
�� |
|
� |
Total |
120.00 |
36.00 |
24.00 |
180.00 |
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|
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|||
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Conclusion:
|
Subject |
Hours Allocated (Min.) |
Days Available (Before Exam) |
|||
|
First Study |
Revision Study |
Exam Study |
Total Hours |
||
|
1.����� Accounting |
83.30 |
35.30 |
24.00 |
143.00 |
5 days |
|
2.����� Law, Ethics & Communication |
133.00 |
36.00 |
24.00 |
193.00 |
8 days |
|
3.����� Cost Accounting & Financial Management |
131.00 |
36.00 |
24.00 |
191.00 |
9 days |
|
4.����� Taxation |
144.00 |
36.00 |
24.00 |
204.00 |
8 days |
|
5.����� Advanced Accounting |
86.00 |
36.00 |
24.00 |
144.00 |
6 days |
|
6.����� Auditing & Assurance |
120.00 |
36.00 |
24.00 |
180.00 |
7 days |
|
7.����� Information Technology & Strategic Management |
132.00 |
36.00 |
24.00 |
192.00 |
7 days |
|
Total |
829.30 |
241.30 |
168.00 |
1247.00 |
50 days |
|
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|
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Notes: As I said before changes can be made as per requirement.
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TIME TABLE OF MAY 2011 EXAMINATION (ISSUED BY ICAI)
|
Date |
Subject |
Time |
|
03-5-2011 |
Paper-1: Accounting |
9.00 AM � 12.00 PM |
|
05-5-2011 |
Paper-2: Business Law, Ethics & Communication |
9.00 AM � 12.00 PM |
|
07-5-2011 |
Paper-3: Cost Accounting & Financial Management |
9.00 AM � 12.00 PM |
|
09-5-2011 |
Paper-4: Taxation |
9.00 AM � 12.00 PM |
|
11-5-2011 |
Paper-5: Advanced Accounting |
9.00 AM � 12.00 PM |
|
13-5-2011 |
Paper 6: Auditing & Assurance |
9.00 AM � 12.00 PM |
|
15-5-2011 |
Paper-7: Information technology & Strategic Management |
9.00 AM � 12.00 PM |
�
Remember 5 things:
1.��� If not you who else will pass, if not now, when else you can pass.
2.��� Where the determination is great, the difficulties cannot be great.
3.��� We should not let failure go into our heart, and success into our head.
4.��� �CA� does not mean Come Again, but it only means �Certainly Achievable�.
5.��� Three years of hard work could lead you to 30 years of bliss. But if you Plan for three years of bliss, you will end with 30 years of self-defeating slog.
�
ALL THE BEST
��
Special Thanks: All CA Club India Experts, Pulkit Gupta, Sneha�Sunshine, Priyanka, Resham, Saritha and Everyone who motivated me to cope-up from failure.
�
Suggestion are always welcome.
Regards,
Bhavin Pathak
CAclubindia
