TIPS TO DEAL WITH CA EXAMINATIONS
1. Number of Theory Papers:
The basic classification of examinations questions is;
(a) Theory and
(b) Application of theory.
Each subject involves study of theory concepts. Also, some theory questions are compulsory in all papers. Hence, due importance must be given to the study of theory topics in all subjects.
2. Approach for Theory Subjects:
The following procedure may be adopted for theory subjects / topics:
a) Refer to the topic in the Study Material and read through the topic thoroughly.
b) Note down the important points provided in the Study Material.
c) Refer and read through the corresponding topic in the Reference Book.
d) Read the Bare Act for law subjects.
e) Note down additional points, if any, covered in the Reference Book and/or Bare Act.
f) Compile your final notes consolidating the various points covered in the Study Materials and Reference Book/Bare Act, and additional points, if any, not covered in any of these.
g) Revise the same topic by browsing through your final notes a day later, a week later and a fortnight later. This will ensure two aspects:
(i) Continuity of concept when you take up the next topic in the same subject and
(ii) Revision of the earlier topic.
h) Update your notes by reading through Suggested Answers and Revision Test Papers. There might be additional points in them, not covered by the Study Materials.
3. The Reading-Remembering relationship:
It is commonly remarked by a large number of students that they are able to read, but not remember any of the points that they have read. In fact, they remark that every time they read the Study Materials, it is like reading for the very first time.
This difficulty in remembering can be overcome by improving one's memory skills. There are three aspects of memory that one needs to improve:
Audial Memory:
"What we hear is what we remember; the more we hear, the more we remember". Memory can be improved by listening to lectures, classes or by hearing one's own voice reciting a formula or theorem. It may be recalled that at a very young age, one remembered the poem "Baa Baa Black Sheep" only through hearing, not by referring any textbook!
Visual Memory:
"What we see is what we remember; the more we see, the more we remember". The second aspect of improving memory is through the eyes. Constant and repeated reading of the study materials, use of flow- charts, diagrams and graphs etc. are recommended in this connection.
Motor Memory:
"What we write is what we remember; the more we write, the more we remember". The third aspect of improving memory is by writing practice. Underlining the important points in the study materials will not be sufficient. Taking notes and regular writing practice is a must.
In case the student is not able to remember the points during subsequent revision, inspite of the above aspects, his concentration skills during reading must be improved. "How much time one spends" is less important than how one spends that time
Inspite of concentrated study, if there are still problems in remembering, do not lose heart, and try again. Please remind yourself that repeated revision is more worthwhile than repeated appearance in examinations.
How to handle application oriented papers:
1. Practice all the problems that have been solved in the Study Materials.
2. Re-work all the solved illustrations from the Reference Book.
3. Solve all the exercises in the Study Material, Reference Book, Past Year
4. Examinations and Revision Test Papers.
5. Additional important problems from other sources may also be solved. Care should be taken to give detailed working notes, not using abbreviations and in correct format.
6. Use ruled sheets for writing and solving problems because only ruled sheets are provided in examination.
Presentation in Examination:
What is needed and appreciated is neat and cut n right approach. Blabbing and boasting won’t help in CA. Only answer the question after understanding the question fully.
1. Solving Theory Questions:
Theory Questions are of two types i.e., Direct and Application Theory.
(i) Skill required for direct theory question solving are Memory, Good Handwriting and logical presentation. “Give What You are Asked”.
(ii) For descripttive question only give as much points as you can. Make the question presentable with figures, charts, tables, etc.
2. While answering Application Theory Questions:
(i) Synopsis of the problem and the main problem area.
(ii) Recent Legal Position covering the above problem area - Discuss the relevant legal position in brief. Also mention (without discussing detailed facts) any case law that may support the legal position.
(iii)Application of the legal position - Discuss briefly, how the legal position applies/not applies to the given case/problem area.
(iv)Conclusion / Remarks- Give your conclusion in clear and precise words.
3. Solving Problem Papers:
(i) Put you’re working notes clearly and prominently either at the beginning or at the end of your answer, with proper reference numbers in the main solution.
(ii) As far as possible, present the solution neatly, without any overwriting/striking off. If you feel that your answer is wrong, present the correct solution as "alternative working", without striking off the earlier solution. Sometimes, your initial answer may be correct.
(iii)When a formula is applied, give the formula first, before proceeding with the computation. Further, explain abbreviations if any, used in the formula.
(iv)If any step is supported by a rule of law/AS/SA, give reference to Section No/AS No.etc. If you are not sure of the particular Sec.No. it is advisable not to mention it. It will not result in adverse marking.
(v) If you ignore any information in the question as irrelevant for the answer, explain as to why it is irrelevant. Communicate to the examiner that you have ignored the information on account of your "knowledge" to disregard it, and not due to your own "ignorance" to treat the information properly.
(vi)Keep your cool if your final answer is not satisfactory (e.g. Balance Sheet does not tally). You can still get your step marks, for the correct working notes.
4. During Examination Days:
(i) List all things that you should take to the exam hall viz. Hall Ticket, Pens, Pencils, Rulers, Erasers, Calculator, and Writing Pad etc. Check whether you are taking these items daily, with reference to the list.
(ii) Have sufficient rest and sleep, at least seven hours during the night. Ensure that your mind sleeps and rests before the exam hours and not during the exam hours. Take rest, (preferably a nap and not a long sleep) after you return from an examination. Revise for the next exam with a fresh mind.
(iii)Revise the various topics from your notes, Institute's study papers, RTP's and suggested answers. Stop studying at least two hours before the examination.
(iv)Reach the exam centre, atleast half an hour before the commencement of exam. Avoid unnecessary tension due to traveling/commuting delays. Occupy your seat atleast 15 minutes prior to commencement of examination and take some deep breaths.
ALL THE BEST!!!
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