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What I felt about my memory

(With 10 rules)

I has been more then 20 months I did not contribute any article to CAclub (My last Article on 'Derivative' published on 22 March, 2009 ), although I always remained attached to CAclub in other sections. Frankly speaking I do not find any topics on which I can start writing, as I seldom watch movies and even If I do so, I just gets busy in enjoying the same rather then observing it to find what I can derive from that. (as done by my friends Pulkit Gupta in his article  Seven things you can learn from Guru Movie) really a great article . In the mean time I have received some request from my friends regarding memory techniques which provoked me to write this article hop this will be beneficial for all  me to.




After registering to PCC what I felt is my memory is not enough for syllabus.

This feeling became more intense when look upon to my CA final syllabus and materials. Really huge one!!

But subsequently I realized that one really don't have to be a guilty for having a common memory because almost everyone is guilty on that one. But, in order to help keep your memory sharp you should do a lot of puzzles, read books, take memory test to see how much you can remember you can probably find some words or number games on your computer to test you memory, try to remember some phone numbers or look at some numbers and take it away and than try to remember what numbers you saw. Have you ever walked into a room and when you got there you have to stop and think, why did you go into the room in the first place. Our Brains tends to remember the most important things in our life, like a wedding, what to do on your job each day, your name, where you live etc. We have a long term and a short term memory. Here are some ways to keep your memory sharp!

1) Work on a crossword puzzles, or a word puzzle of any kind, give yourself a spelling test.

2) Try to associate the words  and numbers with something you know to help you remember or use mnemonics

For example for SAs in audit  I have remembered (forget zero)

SA 550

Related party 

5 and 5 both are same; so must be related , say brother of each other so SA 550 related party (forget zero) or remember two person shaking hands 5 figure of one and 5 of the other clenched (means closed tightly) making then related party   so SA 550 related party

SA 560

Subsequent events

Since 5 is first and 6 is subsequent number so when 5 and 6 written together they depicts subsequent.

so 5 and the subsequent number 6 makes

SA 560 Subsequent events

SA 570

Going concern

G  O  I  N  G  5 letter

C  O  N  C  E  R  N   -7 letter

So 570 Going concern

SA 580

Written representation

This is difficult to remember so I thought  basically  Written representation means when management  shows to auditor  various evidence in support of his claim

So Written representation occurs when manager

shows evidences

SHOWS 5 letters

EVIDENCE  8 letters

SA 580- Written representation

(I know this is a bit absurd , but that time  I was in hurry I  did not think  more about it and finalize this mnemonics. )


Now remember following three in a comprehensive way 

SA- 600

Using the work of Auditor

A person becomes a real auditor when he attains age of 60(remember hindi word sathiyana ) (just kidding)

 so SA 600 Using the work of Auditor

SA 610

Using the work of

When he(auditor) attains age of 61- he is knowledgeable to handle detailed and internal work so he becomes  Internal Auditor. So SA 610 Using the work of Internal Auditor


SA 620

Using the work of Expert 

When he (Internal Auditor) attains 62- he is most knowledgeable I means he is a expert. so SA 620 Using the work of Expert 

60 auditor 61 internal auditor and 62 expert

I know all theses are absurd and have no relation with SAs but helped me to remember in exam and that all I want !!!. but they can never replace the actual knowledge requirement.  You must study and understand entire contains.



3.) You have to exercise your mind as well as your body, test yourself on what you remember by discussing with your friend and solving MCQs  or solving mock test papers.


4.) Work out some practical tax, audit and accounting problem in your office your IT files, or visit some educational site in addition to other social networking site. You can visit expert section of CAClubindia, or open a demat account and start some share trading. Say after reading contents of memorandum of association or about a ytansfer deed whu no search google and see a real one, or visit SEBI site and see the offer document of various companies.  But dont do all these at cost of your study and during office time in  articlship period.

5.) Repeat to yourself the contents and text you've learned  and if possible connect it to something in your life. Say  you have studied chapter Auditor and now started chapter Directors in corporate  law. U can do like 


What i know already

What i have come to know now




First appointment

By BoD  within 1 months from the Dt. of registration of company  

As mentioned in AoA,

if not mentioned in AoA the subscriber of Memoranum .


Ordinary (except in case of 224A)

Ordinary (except specific cases*)

Type of person

°         Individual.

°         A firm having all partner CA and practicing in India

Only individual (sec 253)


°         Maximum company in which he can be appointed as the same

°         20 ( out of which not more than 10 companies can have paid up capital of or exceeding Rs. 25 Lacs.)[excl. Pvt co.]

°         15

°         Who can be appointed

°         A CA in practice within the meaning of CA Act having Cart. Of practice or a A firm having all partner CA and practicing in India

°         A person who have (applied for DIN) and not disqualified u/s 274

°         Form to be filed for appointment

°         23B (by auditor)

°         32 (by company)


°         There are many points you can add say remuneration , disqualification , appointment in case of Govt. company, Retirement, And so on



6.) Write the information down take some notes and place them where you can see them, use various colors(or colours). Use SING (I heard about this in a TV show)


°         The S.I.N.G. technique. This technique helps you remember what you read

°         S is for stop. Give yourself a moment to focus after reading a piece of information.

°         I is to identify the main pointthe backboneof what you read.

°         N stands for never mind the details. Important details will fall into place once you remember the main point.

°         G is for get the gist. If you can remember the heart of the story along with its backbone, youll remember the story more effectively.

 7.) Cell Phones are good to use as well you can leave yourself a reminder  for later, or set alarm,  count down timer and can also find out in how many minute you read a page a section (use stop watch feature) . [I usually use all these]

8.) Try to recall things that you learnt in bus and before you sleep. (I usually set a target while leaving from home  and recall an Accounting standard every time I climb a bus ). I also downloaded software (ofcourse free of cost )  in my mobile to read PDF file and keep on reading Companies Acts various provision.( In fact I have studied some chapter more in my mobile rather then at home) and believe me all it pays back in exam hall [but but dont do this  when u are crossing the road ]

9.) Look at numbers and try to remember as many as you can, repeat them to yourself. Make a list of section, rules and forms. Always remember section can be remembered and should be remember in CA/CS exams. 

10.) Make sure you're not tired when you are trying to learn, because when you have a good night rest your mind is more open to absorber   input.

You only have one brain so; we must keep our memory sharp.  YOU DONT NEED ANY MEMORY IMPROVEMENT SYRUP OR TABLETS. With a proper diet, nutrition and memory use (brain exercise) the memory should remain sharp.

NOTE: This article is written by me just for sharing what I felt, this was beneficial for me and I hope would  be beneficial for you or may NOT suit you . Apart from theses 10 rules, there are thousand of memory tricks and tactics, so remember nothing is exhaustive. Whenever you get something good just pick it up & apply, and  if possible also share with me I will be pleased .

Good luck and have a wonderful career ahead


Manmohan Gupta



Other articles  and file (by me ) on similar topics

How to Remember Things

improve brain power(15 keys to one lock).


Category Students, Other Articles by - Manmohan ACA, CS