Memory technique for caro 2015

I have developed a memory technique to remember points of CARO: FILI D'COSTA 5 saal tak REGT FRAUD karta raha. F- fixed asset I- inventories L- loans I- internal control D- deposits CO- cost record STA- statutory dues 5 - co.s >5 yrs R- repayment to bank/fin inst G- guarantee for loans T- term loans FRAUD- fraud (use it, if you find it helpful)