First of all, let me tell you it is all disgusting language. I wonder how any one can even hope to pass the CA exam with this kind of English. No wonder they are confused about their career. To all, who are responding to the queries here I would request you to understand that we are following a dignified profession where decent and efffective communication is essential to put your ideas across the table. I am in fact alarmed by the quality of the English Language that has been served in these queries. Are you going to be the future generation of accountants who are going to take over the flag from us ? It is pathetic. If this is the situation even after introducing communication skills in the course then there is something seriously wrong with the system.