CA FINAL tests the patience of the students.............Biggest mistake most of the student might have done is that they looked at Q.No.1 (CFS) and Q.No.2(AS-14) comprising 40 Marks.
When ICAI (or any institute) sets paper......then of course it is crackable.........selection of Questions was very important in the exam hall..........look below......
Q.No.3(a) - 10 marks
Q.No.5(a) - 8 marks
Q.No.5(b) - 8 marks
Q.No.6 - 16 marks
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Total = 42 marks
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These questions were easily crackable.......you cannot expect more easy than these questions in CA FINAL!!
One who did these 42 MARKS well could hav struggle for remaining 58 marks and would atleast fetch 10/58 and would get thru by scoring atleast 50-55 marks in this paper.
How you manage in exam hall, is very important when you are appearing for one of the toughest exam in India.............pls don't blame any teacher or institute.
Right attitude is important!!
Prepare well for next paper i.e. MAFA and have faith in GOD, be cool in exam hall........choose your questions as given below:
1st attempt - Mergers & Aquisition / COC
2nd - Forex Management
3rd - Portfolio Management
go is this order and you should attempt CAPITAL BUDGETING at Last..........don't look at Q.No. first.
Best of Luck!!