01 October 2011
As we all know presentation plays a very important role in fetching high marks especially in CA Exam. You may use the following tips which I have observed during my study and used in my CS and CA exams:
1. In practical problems never start your answer with Yes or No unless you are 100% sure. First mention the relevant provision and show in your answer how you reach the conclusion. In the end conclude your answer in the following manner : “On the basis of above discussion we can conclude that as per the Section-166 Annual General Meeting can not be convened on a public holiday.” (Consider this as an example).
On the contrary if you are 100% sure from the very beginning always start your answer with Yes or No. Like in the above problem it is very much sure that AGM can not be held on a public holiday.
2. Try and always mention the relevant section. Make it a habit. Do not ask anybody regarding the importance of remembering a section. If you make it a habit now it will 100% pay at the time of your final preparation.
3. In distinctive question never segregate 2 provisions with the help of a line.
For example: Distinguish between Fixed and Floating Charge Mention the distinction in the following way: (i) Fixed charge is created in the specific property on the other hand floating charge is created on the class of property. (ii) Fixed charge clutch the property whereas floating charge floats over the property.
Conclusion: You should use “on the other hand” OR “whereas” to club two different provisions.
4. Use only Blue and Black Pen to write. Never use any other colour otherwise wastage of time and bed impression on teacher.
5. You may underline the relevant provision or any substantial provision.
6. Start your answer from a new page with the heading “Answer to Question No. 1/2/3 or 10”
7. Try and improve your recalling power. When you firs see the question the entire answer should be in your mind. (Yes it is 100% possible). Benefit: You’ll be able to complete your answer with more valuable content as compare to others and very quickly & within a certain time frame. When other writes 5-6 points you write at least 8-10 points.
8. In theory paper never read practical problems first. First attempt flat questions. Like in Audit or Law first attempt short notes or distinctions etc. Reason for not attempting the practical problems first is that in the beginning you have enough time to read it twice or thrice and waste your time.
9. If you mention any case law highlight it properly. Write it in the following way: Ram Singh Vs. Union of India
10. In distinction problems first write something (2-3 lines) about the topic. Example: Like in the distinction between Interim and Final Dividend write some about Interim and Final Dividend and mention in the end: “hence the points of distinction between Interim and Final Dividend are as follows”
11. If in a passage there are various points try and write them separately in points and give them separate number.
12. In exam never use short forms like AGM, EGM, CG, CLB, ROC, ICSI, ICAI, SAP, AS. Etc.
13. When you start your answer by using a section use like this: “As per Section-171 of the Companies Act, 1956”
14. Do not worry you may start your paper by answering question No. 10 first.
15. You may experiment all these points in your university exams or rather I would say you should use university exams to improve your writing skills.
16. I have seen many students after receiving their exam copy start making margins with their scale on the left side of the exam copy. This is some thing really horrible. Avoid it.
17. While writing be specific about your answer. In other words write your answer to the point. (Faltu copy bharna baker hai professional exams mai)
18. Try and make an effort to complete your paper 100%. In other words attempt full paper of 100 marks. This is very important for fetching more marks.
19. Try and avoid cutting of words. (See the example below)
Whenever a company fails to file the annual accounts and annual returns, desc -ribed in sub-clause (A) of clause (g) of sub-section (1) of section 274, persons who are directors on the last due date for filing the annual accounts and the annual returns for any continuous three financial years commencing on and after the first day of April, 1999, shall be disqualified.
Observe the first line of the Para above and see the word described. Half the word is in first line and half is in second line. This is some thing very poor as far as professional exams are concerned. So avoid it.
20. During your preparation try and study everything. Everything here means each and every topic. The basic idea behind this point is that you must have something relevant to write about the given topic.
For example a short note came in the paper regarding “Reserve Capital” u/s 99 of Companies Act, 1956 if you have never ever heard about Reserve Capital then you’ll be completely blank. So to avoid such situation this point may be prove helpful to you all.
First we must understand what is that everybody talking about PRESENTATION? Why this has got so much importance in Professional Exams. Now let me give you an example: when you go for any functions, what is that everybody concentrates? Of course the Dressing, Makeup, Perfumes etc. As you know all these things are done for looking attractive and making an Impression on all the friends and relatives!!!
That’s the key word – an Impression!! It really counts when it comes to Professional Exams. As you all are aware Professionals are always a class apart. Not only in terms of knowledge, but also in terms of presentation and approach! So when you budding professionals want to prove yourself, definitely you need to demonstrate your professional skills!!
Now that you have understood presentation let me tell you what it means in Professional Exams. As you might have read in many books, suggested answers, Exam Tips etc. it is the way you have to attempt the exams and present the answers. I would like to go one step ahead and thereby define Presentation as the method of communicating your knowledge to the Examiner in the most pleasing manner. Don’t think that I am copying some texts from the dictionary etc. This is a definition based on the requirements and purpose of presentation. Now we need to see the two important aspects:
a) Communicating your knowledge: It means that what you know is exactly conveyed to the examiner. So there should not be any ambiguity while writing the answers. You must ensure Crisp words and lines for making the meaning exact and precise. You must not try to increase the length of answers by writing same sentences twice or thrice in different way. This will reduce the impression. So practice writing crisp answers and in situation when you are not fully aware of the answers try to write only the major point and use some examples etc to present that point. Instead do not try for beating around the bush!!
b) In most pleasing manner: Now this part is tricky! How to make it pleasing? Here we must think like an examiner and then understand that the Examiner will feel better when the Answers are written step by step in a systematic way. In fact we must assume that examiner doesn’t know the method of working and hence feed him with our calculations. This is why the Working Notes are also an integral part of the answers. Only when you show the examiner that you have attempted the question in a systematic manner with all rough workings, it will be conveyed and the IMPRESSION will be maintained.
Hence every Practical problem must have Working Notes, Assumptions made if any, Relevant AS or AAS etc and then the MAIN Answer. When I say Main Answer it is the exact requirement of the question. For example if the question asks for preparing Balance sheet only, the trial balance and P&L should be shown only in working note and not in main answer. This will show that you have understood the question properly. In theory questions, the answer should start with general idea or definitions etc and then continue in Point by Point answering. One more point while answering if the part of the word extends beyond the line, then skip the word and write in the next line. For example don’t write “withstanding” like this “with –“and then “-standing” in the next line. This will create bad impression.
Use as many paragraphs as possible. Don’t make the Para too big and cumbersome. When you are supporting the answers with Case Laws and Standards, try to mention the same in ITALICS or BOLD to make it important. However do not write anything in BOLD or Italics or in CAPITAL unless it is very important. In case of Objective questions, you must use Boxes or Underlines to highlight the answer.
Ensure that the Question Numbers and Sub- Question numbers are legibly written on the margins and are correctly carried forward to next page. It is always recommended to write the question number on the continued page too. Also ensure that when you have chosen a Main question, you have to complete all sub-questions in that before going to next Main Question. But you can write the sub-questions in any order based on your comfort. It is advisable to write the well known questions first.
On completion of the paper, please ensure that questions are closed with an underline and are correctly carried forward. Also ensure that if there are pages used for Rough work not related to specific question, you must strike out the page with two lines across the page. Ensure that any corrections made are properly visible and legible. Finally check whether all the questions are attempted and marked in the front page of the Answer Sheet.
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