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My last communication before the examination, unless if there is something very important.

I am neither preaching nor asking you to read anything more than what you have already done. I will be very brief. This intends to be last minute inventory taking – just before you go to exam hall to have your tryst with destiny with hope and expectation not IN DESPAIR AND TENSION  : just consider these ;


1.    Attempt all questions whatever the circumstances.


2.    Every step has marks . So even wrong questions will get you right marks.


3.   If possible start reading from q 2. Touch question 1 if in a glance you feel you can do it. Otherwise leave it for the end.


4.   Keep certain short cuts-


*   Professional ethics questions in auditing – remember this story . A watchman advises a king not to go for hunting as he had a bad dream.  King doesn’t go , deputes someone else . Alas! The dream comes true, the other  man is killed and the king is saved. King calls the watchman –gives him a reward for saving his life  but sacks him as the watchman was not paid to dream.


Auditor is akin to the watchman except that there are no rewards. So safely hold auditor guilty if there is any default in stock, investments, clients’ money, and advance from articled clerk etc EXPECT AUDITOR TO BE THEORITCALLY PERFECT and answer problem accordingly.


*  SAP Numbers - remember by heart and reproduce at the first opportunity. Forget  the rest


*   You will find these two tips will give your marks a quantum boost.


*   Tax- refer my two old articles= 148/.143/263/ transfer pricing /appeals / penalties my two articles cover all those. House property see interest provision / annual value/ LTCG/STCG carry forward / plus unabsorbed depreciation. JUST GLANCE . Transfer pricing methods and AAR procedure s – don’t miss MAT


*      Accounting – holding company cross holding and losses. Just see one or two problems form each chapter.


*  Refresh  in Corporate laws more procedures . winding up , directors duties to be refreshed


*  MICS – basically refers to information and its control. Split activities in various segments and apply technical lingo . you will find you have won the battle.


*  Costing compulsory is always toward decision making and considers opportunity of given decision model / incremental cost/ contribution etc Just glance a problem or two and you will find that you gain a new confidence.


*   Try these out.SLEEP WELL and  Give me the feedback when you pass out. MAY  GOD BLESS YOU ALL I



By Dr Paras Jain 


Published by

Dr. Paras Jain
(Chartered Accountant)
Category Students   Report

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