Hello Guys..............
I know there is still a paper left but we can discuss it now
ACCOUNTS ----- Topics considered to be an endangered species comes in 16 marks question (Electricity, Pre - Post, Departmental). No NPO, Partnership, Amalgamation, Incomplete records, HP, Branch, Insurance claims.
AUDIT ------ Not as typical but rather very tricky also very directly asked. The later part can be said 100% theory. Just one must go through all SA's irrespective of fact that they are rarely asked.
LAW -------- Again a Tricky but not so typical paper. One should go through Everything like a ques. of gratuity in case of seasonal employees (75% days). Also institute has so Communication part in module but in exam only single question of 5 marks is asked and remaining from deeds and documents. And also one can see that institute is trying to incorporate a question relating to NCLT, MCA, E-Filing, etc,
COSTING/FM -------- A typical 4 Hr. by its nature was this time also same but still no topics like Overhead, Integrated, Marginal, WCM and also not as much theory from sources of finance as much it is known for.
Taxation --------- Latest paper which is also on same lines of being the unexpected one. If anyone carefully goes through the question paper, he/she could analyse that no question was asked which could be directly related to any head of income. Being the trickiest one from above it was not lenghty and could be completed in 2 hrs. on maximum. Another MOST amazing thing today was no ammendment asked in any of the practical question (and also not much in theory) such as Assessment, Advance Tax, Setoff-on. May attempt is known for ammemdments but institute is surely on its line of being most uncertain one.
Rather one can easily say that even GOD can not guess on certainty of CA.
This is what ICAI is known for and i personally feel that only this fact makes a difference between CA and other profession. ICAI has always tried to maintain a level even when people says that CA is easier than what it was 5 yrs. back.
I hope that last paper would maintain the medal of making this attempt to be HISTORICAL and we guys to be its witnesses.
Thanx to read this. This is what i feel personally experienced in past 10 days.
And Please give Your Views.
CAclubindia
