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Dear Students and Members,


Please find below some tips to deal with practical paper like Account & Cost etc. These tips are based on my personal observation and used by me in all my professional Examinations. This Article is completely written by me and not copied from anywhere. Hope this Article would be off some help in your Exam preparation:


  1. After receiving the paper in your hand give it a quick look and decide the question you are going to attempt first. Also decide the question you are going to attempt last. I urge you to consider this point very important for a good start of your exam.
  2. Allocate a fix time for each question. After allocation it is your duty to finish the question with in the given time limit.
  3. As per my understanding presentation of theory always plays an important role whether it is theory (Law & Audit) paper or numerical (Account, cost etc.) paper. So keep your examination copy neat and clean without any cutting.
  4. In the beginning don’t read all the questions carefully as in the beginning you have enough time to read it twice or thrice. Read the second question carefully only after solving the first question as decided by you in accordance with point No. 1 of this Article.
  5. Super Suggestion-1: When you give first reading to a lengthy question – Note down all the amount/figures given in the question separately. Two benefit of this exercise are:

i)                    When you solve the question you don’t have to search the amount/figure in the lengthy question again and lot of time saved.

ii)                  Chances of missing any point or amount/figure minimize.

  1. Don’t change the book again and again. First focus on understanding the concept and then practice the selected book. After solving a particular author’s book solve all the questions of scanner without any help.
  2. Super Suggestion-2: This point helps you to deal with lengthy course and improve your revision strategy. Select easy chapters as per your strength and gain tremendous confidence by practicing more & more questions. After gaining enough confidence remove that chapter from your final revision list. Now no need to revise that chapter during final revision and be confident about that chapter.
  3. Super Suggestion-3: After completing one practical chapter select some landmark question from that chapter which covers almost all technicalities and adjustments of that chapter. Revise this selected question during final revision to recall whole chapter.

You may also put this question in ATLAS. [For ATLAS technique refer my previous Article]

  1. Compulsory Question: Prepare special strategy for C.Q. Give a quick reading to C.Q. if you are comfortable with the adjustments given in C.Q. then only attempt C.Q. otherwise attempt other small questions. If you attempt C.Q. without any strategy and lost in the middle of question then “confidence ki to watt lag jayagi mamu”. So be careful.
  2. Cost Accounting: First understand cost accounting is a conceptual paper. You can not succeed in cost account without understanding the concept. So work very hard to make your concepts crystal clear.
  3. For preparation of cost account first understand the concept from study by practicing study material questions. After that practice scanner and compilation questions.
  4. Operation Research: In O.R. paper my first advice would be workout on your mathematical concepts as mathematical skills are really required to excel in O.R. Paper.
  5. In O.R. paper practice of ample number of numerical questions is very much required. So after understanding the concept practice more and more questions first from study and scanner and then from any recommended book.
  6. Prepare yourself mentally to solve a lengthy question paper. Use scanner to understand the question paper pattern and prepare yourself a strategy to deal with it.
  7. Theory Part: In practical paper also theory paper plays an important role. As per my advice prepare your theory notes yourself well in advance including the answers of frequently asked questions. This process helps you to understand the concept and save your time to search theory part here & there at the exam time. However if you got some really good notes you may use them.
  8. Importance of Module Questions: As per my suggestion also practice the questions given in the study material provided by ICAI especially when you opt self study. However if you are taking professional coaching then you may avoid study material questions as normally notes provided in private coaching includes study material questions.
  9. While attempting theory questions give ‘to the point’ answers. Excess theory may waste your time and spoil your exam.
  10. Super Suggestion-4: Use one pen: In exam hall use only one pen. Use of this practice will save at-least 4-5 minutes i.e. time equal to write a short note. Hope you can understand the importance of this point.
  11. Underline relevant point: You may underline the relevant point by using the same colour pen. Don’t use highlighter in the exam.
  12. Working Note: Use working note method to improve presentation of your question. Whenever you use calculated figure in the question always mention working note no. in the bracket. For example working note no. 1 or 2 and so on.
  13. Continue your question as per your concept and assumptions. Never try to match your answer with anybody else.
  14. While solving practical questions full focus and concentration is required. So you have to be very calm and cool during your exam. Never make hurry when you are in the middle of a question. It may spoil your question.
  15. Query Notebook: Keep a query diary with you during study time and note your queries in this diary and resolve them same day or next day. Do not keep your query unresolved. Don’t forget to mention answer of your query in the query diary.
  16. Complete your paper: Try and make an effort to complete your paper 100%. In other words attempt full paper of 100 marks to fetch some extra marks.
  17. If any numerical question is completely out of your reach or in case you fail to understand the adjustments given in the question then leave that question immediately and move ahead. Attempt this question in the end.
  18. If this is your second attempt then finish revision of your first book as early as possible. Later on add a new book to practice more numerical questions.
  19. Have a one hour group discussion with your friends regarding selected exam oriented important topic. Discuss all the theoretical and practical aspects about that selected topic. 
  20. Don’t use different notes rather I would suggest select your notes before starting final Examination preparation and stick with them. 10 Days before exam stop adding new topics in your schedule. Just follow your revision schedule strictly.
  21. Take care of your Health: Take very good care of your health. Consider your health as a subject. Remember if you fail to perform well in this subject you are going to fail.
  22. In the end just believe in yourself and your hard work and most importantly believe in God.


I would advise you to bookmark this page for quick reference. If you like this Article please let me know by posting your comments.


Thanks & Regards,

Ankur Garg 

Published by

Ankur Garg
(Company Secretary and Compliance Officer)
Category Students   Report

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