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As an intro, I am a CA Final student doing my articleshihp in Deloitte and having my CA Final exams in May'15.

Yesterday it was the day, the day when CA final results were declared. There was a great hustle and bustle in the office. Everyone was busy inquiring the results of students known to them and even unknown to them. Some passed with flying colours (CA prefixed with their name) and others would be preparing to pass with flying colours in their next attempt. Those who failed dont need any consolence rather they need to identify their mistakes and work upon them.

Before last two attempts (ie. till May'13 exams), I used to think that whoever enters the CA course sooner or later gets to become a CA but last two attempts has changed this frame of mind. I was not upset with the low passing percentange (like the Nov'14 attempt) rather I was just smiling and thinking something interesting. So, I thought to pen it down.

I was analysing the results in last 2 attempts as under:

Nov'13 Exams Results A/c

Particulars Quantity Particulars Quantity
Opening Stock 0 Sales 2
Production 6 Closing Stock 4

May'14 Exams Results A/c

Particulars Quantity Particulars Quantity
Opening Stock 4 Sales 1
Production 2 Closing Stock 5

Index of terms used in above account:

1. Opening Stock: Students brought forward from earlier attempt

2. Production: Students appeared in CA final exams for the first time

3. Sales: Students passed with flying colours

4. Closing Stock: Students carried forward to appear in next attempt

Every person, somehow linked with CA, is aware of the deadliest result of Nov'13 exams when both groups passing percentage fell down to 3%. This time, this %age rose to 7% (little better than previous attempt. 

The opening stock in case of Nov'13 exams was Nil which is continously rising and in two attempts has reached to sterling 5, higher than the students going to appear for the first time (in this post, referred as 'production') which is 4. The closing stock of this May'14 exams would be accompanying me in my attempt (May'15). Let us see who would be joining me in my attempt, who would be good enought to accompany me. But this time, I wish no closing stock is left and all fresh production shall appear in my attempt.


The joke on CA very appropriately fits here:

"Student 1: Hamare course me ragging kyon nahi hoti?

 Student 2: Kyonki yahan kab koi junior tumhara senior ban jaye, you never know"


Lastly, hope for the best, prepare for the worst :)

CAclubindia's WhatsApp Groups Link


Published by

CA Nayan Gupta
(Finance Manager,
Category Others   Report

2 Likes   107 Shares   32118 Views


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