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Hi friends this is Sachin here sharing strategy to pass CA final 2nd group, this is my second article in Caclubindia.com.

I cleared CA Final group 2 in May 2013 that too in 3rd attempt (Marks 202).  First group is pending.

Well let me start subject-wise strategy:

I will start with ISCA- where many student feels- theory subject, not remembering points in exam hall, all are same points, difficult one, etc.


1. First read PM and there are some repetitive question in PM so Mark- R against repetitive questions so next time there is no need to read that question which is marked as R so saving time while in revision stage.

2. Read last 4 to 5 RTPs in RTP also mark R for repetitive questions which you studied in PM.

3. Read Last 10 suggested answers given by ICAI. Here also Mark R for repetitive questions which you studied in PM and RTPs.

4. Develop some memory techniques to remember points easily.

For Example- Methodology to develop a BCP is

1) Providing

2) Obtaining

3) Defining

4) Documenting

5) Focusing

6) Selecting

7) Developing

8) Defining

Write right or left side of questions (short cut keywords) like:




(This step is useful in most of the theory subjects)

I suggest you to develop your own memory techniques.

5. Follow the above steps topic wise and before starting next topic just revise previous topic(s) already completed. It will take less time as compared to revising after completion of all topics and it will help to remember points easily in exam.

You will save time by marking R for repetitive questions (as per my experience at least 25% to 35% are repetitive questions are in PM, RTPs and suggested answers

Note- You can completed 80% to 90% of the study material which is sufficient for the exam and for remaining you can write general points and add some more marks.

There are 10 topics and 1 practical questions topic as given in latest Practice Manual. First Select easy topics which is understandable merely reading once so take:


a. 10th topic Information Technology Act, 2008

b. ERP

c. BCP and disaster recovery planning

d. Risk assessment methodology

e. Testing

f. Then remaining topics

Now coming to Costing and QT

I attended costing class in Sampath academy Bangalore for understanding the concepts since concepts plays very important role in solving any difficult problems in exam (QT class not attended- Self study) and referred Pudhuka book and all institute materials.


a. First read theory part before starting solving practical.

(30 to 35 marks questions are based on theory part).

b. Second take QT part- Select simple topics say—Assignment, Learning curve, transportation, simulation, CPM, LPP formulation and diagram

(all above are easy topic as compared to costing. Only I suggest is that first understand concepts then solve the practical. Then it will be effective study and can be completed within time).

LPP- Simplex method and crashing Skip topics (not recommended who have attended QT class)

(25 to 30 marks questions are based QT part excluding theory).

c.Third take costing

Transfer pricing, then pricing decision, budgetary control, service costing,

Last Marginal costing and standard costing (many topics are based on cost concepts and marginal costing concepts so understand clearly).

d. Important step-

While solving practical questions do not see the answer directly, first try to solve on own then see the answer (in this process you will get where you find difficult, which adjustment, etc)

Mark some questions which are difficult, having many adjustments and tricky one (Mark as good problem, good concept, V IMP, need to solve again likewise and solve while revision stage.

Solve practical questions from Study material then Padhuka then PM (All most all are repeated questions except marginal costing so I suggest refer PM for Marginal costing only) do not forget to mark R for repetitive questions

Lastly refer last 4 RTPs

e. Follow the above steps topic wise and before starting next topic just revise previous topic(s) already completed (only theory part).


Now coming to DT (Self study)

I suggest T N Manohar sir book which is exam oriented and also topics are arranged as per ICAI practice Manual book.


a. In exam importance is given to latest amendments (Marks- 40 to 50)

Use latest PM, RTP and T N Manohar (Latest amendments are highlighted/written in italic words in T N Manohar text book)

b. Prepare short notes after reading T N Manohar book and also mark/highlight the points in text book-

Example for short note

Section no…. provision   applicable    Not applicable     imp. Points….

This will help in revision and saves time.

c. First read T N Manohar book then read PM (All most all are repeated) mark in PM which are not covered in T N Manohar book and read the same in revision stage.

d. Last but important: - read the latest case laws available in the ICAI.org and supplementary study material (hard copy)


I suggest Bangar Sir book, and Latest PM, RTP and Supplementary study paper.

First 25 marks question is very easy- 1 question each from VAT, Custom, ST and 2 from Excise. Read the bangar book and mark imp. points in text book and prepare short notes. Then solve all practical problems from Bangar and PM

a. Read PM is sufficient for theory question.

b. Give importance to latest amendments to get maximum marks.


Other Important point while preparing for exam:

I. Avoid using mobile phones (Smart phone and phone having whatsapp, wechat, Nimbuzz, Temple run 1, 2(Bhag milka bhag), angry bird etc) or either control the usage. Do not waste times for late night chatting, sms etc. if you want to contact friends then call directly instead of using whatsapp, wechat, sms…..

II. Food- Do not consume too much food afternoon and at night which results in sleep mode. So have a little so that your concentration will be high. Take snacks at 5 Pm and at 1 Am(if you are studying at late night)

III. Use watch to see the time instead of cell phones and make sms ringtone off/none

IV. Health- Take care of your health. Do exercise for at least 15 to 30 minutes. (Just walking is also sufficient). Take fruits and dry fruits or Have Egg with milk daily (cheap and best).


All the best 


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