Technique for learning sa no.

pulkit gupta (CA final student) (160 Points)

12 May 2012  

Technique for Remembering Number Based Data

 

In preparing for the exams, the students are required to memorize tons of number based data like section no. , limits, SA no. Generally we are unable to recall such data after 1-2 days unless such data is revised on regular basis & still there is confusion in exams. This is due to the fact that human mind is not that efficient in learning numbers as in the case of words or pictures.

 

There is a technique which can drastically increase the student’s recall capabilities, before moving to its details directly, first evaluate its worthiness by reading the following examples:

SA 210 – Agreeing to the terms of audit engagement (wants of the auditor)

SA 450 – Evaluation of Misstatement (your lies)

SA 570 – Going Concern (in old age legs weaken)

SA 620 – Using the work of an Auditor’s Expert (expert always shines)

SA 706 – Emphasis of matter & other matter paragraph (kiya sachi)

SA 800 – Special purpose framework (what’s the fuss about this special framework)

 

Now, if you are told that instead of memorizing the SA number you only have to memorize the underlined word, will it be easier, if yes then this technique is for you & to know about it reply.