ACCOUNTS DEPARTMENT
28544 Points
Joined November 2008
APPROACHES TO THEORY SUBJECTS
The following procedure may be adopted for theory subjects / topics.
a) Refer to the topic in the Study Material or reference book and read through the topic thoroughly.
b) Note down the important points provided in the Study Material or reference book.
c) Refer and read through the corresponding topic in the Reference Book.
d) Read the Bare Act for law subjects.
e) Note down additional points, if any, covered in the Reference Book
and/or Bare Act.
f) Compile your final notes consolidating the various points covered in
the Study Materials and Reference Book/Bare Act, and additional points,
if any, not covered in any of these.
g) Revise the same topic by browsing through your final notes a day later,a week later and a fortnight later.
This will ensure two aspects:
(i) Continuity of concept when you take up the next topic in the same
subject and
(ii) revision of the earlier topic.
h) Update your notes by reading through Suggested Answers and RevisionTest Papers. There might be additional points in them, not covered bythe Study Materials.
TYPE OF THEORY QUESTIONS
(1) Direct Theory Question and
(2) Application oriented Theory Question.
Answering Direct Theory Questions:
Any student who has referred to the Institute’s study papers will answer a direct theory question very well. The points which are covered by the Study Papers plus any additional points that he may have noted from various sources would be presented by him in the examination. The primary skills involved are memory, good handwriting and logical presentation. Some precautions to be taken are:
DO’s•
a) Give the most relevant and precise answer to the question. If the question is “Enumerate/List out”, do not discuss each and every point elaborately.
b) Discuss/List out the points given by the Institute’s study papers first before proceeding to give any additional points.
c) Be brief and limit your answer according to the marks borne by thequestion, even though there may be many additional points.
d) Present the answer in an attractive fashion. Use of tables, flowcharts,and simple diagrams, without consuming much time and space, will be advantageous in terms of marks.
DON’Ts
a) Do not bluff or write stories/irrelevant answer. If you do not knowthe answer, attempt any other question (if there is choice) or leave the questionunanswered.
b) Do not irritate the examiner by writing irrelevant points.
c) Do not repeat any points, in the guise of writing more points/items.
d) Do not write irrelevant notes while discussing a sub-heading / main point.
e) Do not spend time and space by writing introduction and conclusionfor direct theory questions and answers.
3. Answering Application Oriented Theory Questions
a) When a formula is applied, give the formula first, before proceeding with the computation.Further, explain abbreviations if any, used in the formula.
b) If any step is supported by a rule of law/AS/SAP, give reference to Sec.No/AS No.etc.If you are not sure of the particular Sec.No., it is advisablenot to mention it. It will not result in adverse marking.
c) If you ignore any information in the question as irrelevant for the answer, explain as to why it is irrelevant. Communicate to the examiner that
d) you have ignored the information on account of your “knowledge” todisregard it, and not due to your own “ignorance” to treat the information properly.
e) Keep your cool if your final answer is not satisfactory (e.g Balance Sheet does not tally). You can still get your step marks, for the correct working notes.
DON’Ts
a) Do not perform any mental calculation or in your calculator. If any such calculation is performed, display it to the examiner in the form of a separate working note.
b) Do not make unrealistic and questionable assumptions for practical problems and use them to support your answer.
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