A ca final rank-holder did not know the diff between marginal and absorption costing...

NEWLY QUALIFIED CA DONOT KNOW EACH AND EVERY CONCEPT STILL THEY QUALIFY CA EXAM BECOZE OF ICAI STRATERGY TO PASS THEM WHILE OLD STUDENT KNOW EACH  AND EVERY CONCEPT STILL THEY DO NOT QUALIFY CA EXAM BCOZ ICAI STRATERGY NOT TO PASS OLD STUDENT  BUT STILL EVEN THOUGH THEY DO NOT QUALIFY CA EXAM BUT THEY DESERVE THE JOB THAN NEWLY QUALIFIED CA AND OLD STUDENT ACTUALLY WORKING IN INDUSTRY AND GETTING HANDSOME AMOUNT THEN NEW CA  ACTUALLY ICAI HAD TO THINK THAT IF THEY GIVE DEGREE TO OLD STUDENT THEY WILL PROGRESS IN THEIR LIFE AND INDUSTRY GET GOOD CA RATHER THAN PASSING NEW STUDENT WHO ACTUALLY DO NOT  HAVE CONCEPTUAL KNOWLEDGE 

Students need not worry about how the Institute releases results.

Students need not worry about the what the lecturers say about exams.

Students need to worry only about the course contents, its complete comprehension and coverage and finally revise for the exam 1 month before.

If students do their job of studying well, balance will adjust themselves.