Memory technique for caro

Remembering technique for 21
points of "CARO"
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read as " IF CCD IS FILLED GRAB
SPECIAL (SPL) TEA (T)"
I - INVETORIES
F - FIXED ASSETS
C - COST ACCUNTING RECORDS
C - CHIT FUNDS
D - DEPOSIT
I - INTERNAL CONTROL
S - STATUTARY DUES
F - FRAUD
I - INTERNAL AUDIT
L - LOAN TO/FROM DIRECTORS
L - LOAN AGAINST SECURITIES
E - END USE OF ISSUE PROCEED
D - COMPANY DEALING IN SECURITIES
G- GUARENTEE GIVEN
R - REPAYMENT OF DUES
A - APPLICATION OF FUNDS
B - END USE OF BORROWING
S - SECURITIES FOR DEBENTURES
ISSED
P - PREFERNTIAL ALLOTMENT
L - LOSS MAKING COMPANY
T - TRANSACTION COVERED U/S 301