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It's 26 Marks !! The result came out and it was the first attempt of CA Final Examination. I was so scared since the starting of final preparation as I had not that much time to do something special preparation for my least favourite subject ISCA. I genuinely wanted just 40 Marks to pass out the group. And I got 26.

When I had started to read for Final Examination, I was reading everything except ISCA. I could not make my mind to prepare for it. During that period once I got a message for a seminar on ISCA and for a change I thought to attend it. From that I got to know that ISCA is worth to read atleast once !! And I started to read it. I was reading it and fortunately I was able to understand it. I had tried my level best to get atleast 40 Marks in it. And it was 26!!

Now, the journey has begun. It was a theory subject so I never thought of learning it through any coaching classes. I wanted to do it with the help of myself only. I started to read it with the same book only with which I had scored 26. Gradually I came to know that this is the subject same as Audit and Law which needs to be understand conceptually and no need to mug up anything.

One thing I was facing with was the language of the subject. And I found it more interesting when I have started it to understand conceptually. I had taken everything in a practical way like if my business suffers with any disaster then what I might expect from my Information Technology Team, If my accounts get hacked then what steps I could have taken, etc.

But, the problem of understanding language was as tough as I thought. Though I had found it interesting, it was not easy to remember (not mugging up). Then, I had decided to write points in my Reference Book. Whichever question I was reading, I had made points and written at the top or bottom of that question.

In this way I had completed to read ISCA for a first time. Now, the thing came to revise it and not for revision purpose but to come out of the thinking of being failed and scared in the subject.

Again, I want to say it here that I was reading the same book which I had read when I got 26. I got so many advices from so many people whether to change the book or not. Some people even told me that the book which I was referring is not worth to refer at all. The reason behind not to change the book was to prove that the concepts should be clear and you can answer any questions, not necessary to refer so many books and get confused. And the motive was to get 40 Marks only!

Now, I have started to read for the second time. 1St Chapter !! and it was all gone. I was not able to recall anything. I had found that I have never seen this subject ever. I had again read 1st Chapter and so on. I had continued to read as many times as I could. (Not more than 5 times as no students have that much time for any subject) I had to read some chapters for 3 times. Some for 2 times and some for one single time only !! and then I started to recollect all the things which seemed to be forgotten. Some chapters were stored in my mind in such a way that in second round I found it to not to read at all, as first time reading was proved enough !! It became my most favourite subject even! I thought before giving exam that I will get atleast 50 Marks for sure.

I found that everything which I had understand conceptually was useful and my sub conscious mind had captured it. The thing I had found most useful was to read the chapters again and again and to clear it in my mind.

It's 60! I was not happy because I had cleared 1st group only. But, suddenly my friend shouted on phone that exemption in ISCA!! Obviously, the result time is always full of excitement for everyone so not gonna discuss it here but yes I could do it and I had done it.

The important thing was to take the interest in subject, take it as other subjects, practical approach, conceptual clarity and faith in your preparation. That's it.

A journey from least favourite subject to becoming most favourite subject!!


Published by

Snehal N. Tanna
(Chartered Accountant)
Category Students   Report

22 Likes   67 Shares   21648 Views


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