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Hi friends. Results have been announced for CA Final Exams. Few are still running sky-high and many are still packed in their rooms trying to find out where they all went wrong. I know it is easy to say but break open the doors and get ready for the fight again, this time with a new plan, designed in a systematic way, so that you win the race and ICAI is honoured to acknowledge your victory.

Through this article I would try to throw light on the method to learn CA Final subjects as I feel that many a times a CA Final student gave his best preparing for all the subjects, but still results are not on his side. And I hope, it would be useful for them.

First step is to PLAN your study time-table and adhering to it. As many articles on this aspect are already discussed, I am not going to deal on this aspect. Nevertheless, I would like to emphasize on importance of this aspect –

"Well PLANNED means HALF-WORK DONE”

“If you FAIL to PLAN, you are PLANNING to FAIL”

Then according to plan, start with a subject. Read topic by topic and mark the key contents of each topic with a highlighter pen. But always the next day (as per your plan) you start with same subject cumulatively revise the earlier topics also. This is to be done each time you start the same subject next day (as per your plan). Though it may be time consuming at first but later you will find that a topic which would normally take 45 min to revise will take 10 min or even lesser than that by the time you are revising it for  the 6th time (LEARNING CURVE EFFECT). And the most important thing is you will start LINKING the topics within the subject, which is the ultimate objective of our study and also very important from exam point of view as well as for your future (whether you start with practice or go for a job).

Same method should be followed for all subjects. Now start LINKING the topics of different subjects, which will give you the unmatched feeling of learning CA subjects. A very simple example of linking all the subjects would be dealing with Audit of Companies under Section 44AB of Income Tax Act, 1961. This would primarily involve Auditing, Accounting (including Accounting Standards while finalization), Direct Taxation, Indirect Taxation, Law and even Costing (if it is a manufacturing concern). If for a topic, you know all the aspects and start linking all those aspects, first thing is you would enjoy learning and second thing is you are preparing for your future too, in a more practical way.

Last but not the least, I would like to put emphasis on the truth that even without any such linking, there are chances that you can get a Rank in CA Exams. However, if you start linking, the chances are very high for you to get a rank and also, even if you don’t get one, you will be pleased that you have strived for EXCELLENCE. I am sure, most of you really appreciate the below mentioned quote from “3 Idiots”, but now it is time to take some pains and apply it in our real life too -

“DON’T RUN AFTER SUCCESS;

STRIVE FOR EXCELLENCE, SUCCESS WILL FOLLOW”

– 3 IDIOTS

Vishal Jain A,

B.Com., ACA, ACS

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