wats the impp. of theory in practical subjects?

thoery questions test  how much ur concepts are clear abt particular topic..b.coz mant a times it difficult to do reasoning than solving a question..

secondly it very important form ur scoring point of view..in costing & fm the ration is of 60:40 i.e 40 marks are theory..if u have seen the previous year question papers the practicle questions are really tough..most of students in order to pass do theory properly..so never underestimate theory..it helps a lot..in all practicle subjects theory helps..

www.caclubindia.com/profile.asp?member_id=28809">sushant lohani   "   plz tell esp in context to Costing and FM   "

Hie..