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CA SURENDRA KUMAR RAKHECHA (Practising CA at Surat)     06 August 2010


Question raised by -

"pulkit gupta :

Sir My Marks in PCC May 10 are ROLL Number 51620 *Check Merit Name PULKIT GUPTA Group I Advanced Accounting 041 Auditing and Assurance 048 Law, Ethics and Communication 053 Total 142 Result FAIL Group II Cost Accounting & Financial Management 048 Taxation 056 Information Technology and Strategic Management 041 Total 145 Result FAIL Grand Total 287

Pls guide me what to do and where did i lack..."


Answer : 



I think; the question raised is  important for all the students who have remained unsuccessful in recent CA results. 



Out of total failed students; approx 50-60%  students fail in CA due to aggregate.



The reasons are :



1. Your target was to pass the examination only. 



2. Although you focused well towards your studies but you failed to pay good attention on Practical subjects.



3. Either your speed is slow in solving practical questions or you got uptset after looking the whole paper.  


To avoid the above situation :


(i) Read full paper before starting to solve the question paper. 

(ii) Make full strategy about the paper how you will solve the paper.

(iii) If the paper is too lengthy (it is general tendency of CA question papers) then firstly plan to attempt  upto 70-80 marks only in full confidence. The stress of attempting full paper will go away automatically.


4. From the present trend and analysis of so many mark sheets; I have found that where a student has scored more than 60 marks in three subjects; the Institute has awarded them  40 marks in other subject(s); if needed. (This situation I have found; although other may not agree with me). 


5. I am not saying you are weak in your studies but you lacked in your strategy. Now focus more on just two or three subjects and try to get 60% marks in PCC rather than to achieve only 50% in aggregate. 



6. Pay  more  attention  to   A c c o u n t a n c y,  C o s t   A c c o u n t a n c y   and   T a x a t i o n . These three subjects are found again in CA Final at advanced level. So not only you would be able to pass PCC easily but you will have advantage in CA Final also. 



7. Don't assure yourself in the subjects where you have scored better marks than Accountancy and Strategic Management (only 41 in both the subjects). Give the same weightage again to these subjects otherwsie next time these subjects will make your result poor.



8. Discuss regularly with your friends. Better study with at least one friend, if it suits to you. By adopting this; you can have interest in the subjects. 


9. Read my articles at caclubindia. The link you can have from my profile.


Wish you all the best. 




 44 Replies

CS LLB Pulkit Gupta

CS LLB Pulkit Gupta (https://www.facebook.com/pages/Life-and-Promises/553962034682487)     06 August 2010

Thx sir...

CS LLB Pulkit Gupta

CS LLB Pulkit Gupta (https://www.facebook.com/pages/Life-and-Promises/553962034682487)     06 August 2010

I hv a query.....

I did my A/c's paper badly but wat abt. tax and Cost.

I scored 56 in Taxation and was expecting 60+ in Cost . So it means if i score poor marks in any of the numerical subject den will always loose in aggregate???


CA SURENDRA KUMAR RAKHECHA (Practising CA at Surat)     06 August 2010

If your preparation is less in  practical subjects; then there are more chances of failure.  


One more reason : Accountancy is the 1st paper. If this goes bad; it will affect your performance in next papers.  


Similarly; cost accounting is the 1st paper of group II. 


A good preparation  in practical subjects will always boost your confidence to pass the examination.

2 Like

CA SURENDRA KUMAR RAKHECHA (Practising CA at Surat)     06 August 2010

You can also refer the following article : 




The reason of poor marks scored in practical subjects is lack of concentration.

When there is a lack of concentration; your lacs of efforts would be useless. 


3 Like
CS LLB Pulkit Gupta

CS LLB Pulkit Gupta (https://www.facebook.com/pages/Life-and-Promises/553962034682487)     06 August 2010

You are right sir

Dheeraj Shenoy

Dheeraj Shenoy (CA FINAL)     06 August 2010

Thanks a lot sir... Its really helpfulllll...

Kalpesh Chauhan,

Kalpesh Chauhan, (Tax Assistant (Accounting Technician CA FINAL CS PROF. PROG. B.Com))     06 August 2010


seeker (JUNIOR OFFICER)     06 August 2010



Theory subjects and practical subjects needs different approach, Practical subjects needs thorough practice, you can not read mathematics, Instead you have to solve the questions, Brain needs to work hard.

One needs real interest and company of his soul to win the Practical subjects.

your theory marks show you have passed good times with these subjects, now put your soul in Practical subjects.

This is only way to make them your slave, Practice do not go for solution each time you face problem

let your brain muscle stretch and do work out


best of luck of next time.



2 Like
CA Ravi Sisodia

CA Ravi Sisodia (CA,CS,CMA)     06 August 2010

very good and nice post sir.

1 Like
Santhosh Poojary

Santhosh Poojary (SIEMPRE AHÍ PARA TI)     06 August 2010

Thanks Dear Rakecha sir...

Ankur Garg

Ankur Garg (Company Secretary and Compliance Officer)     06 August 2010


General Points for Exam Preparation




I’d like to share some of the very basic suggestions connected with Exam preparation. These suggestions are very general in nature and very easy to implement and you may use them for any kind of exam preparation. Sincerely hope that these suggestions would be off some help in your exam preparation.


  1. Figure out your mistake or reason for low marks, if any, in the previous Examination and promise yourself to avoid them in your next exam. Believe only you can do this valuation for yourself…


  1. First set your goal and focus accordingly on your Study and Goal. In short if your vision towards your future is not clear then this will only create problems for you. So think about it.


  1. It is high time for us to understand the importance of group study. Also plan your revision schedule as early as possible and follow the same honestly and keep reviewing it and make necessary changes as and when necessary.


  1. Invest your time in Exam oriented discussion. There are two advantage of this activity:


i.      You may discuss your problems during such discussions and resolve them quickly in the early stage.

ii.     These discussions will also help you to focus on your goal.


  1. Work out on your presentation skills as your presentation and writing skills plays an important role in your exam success.


  1. In examination hall length of answer plays an important role due to time factor. Keep this factor in mind and plan your answer accordingly.


  1. Mental strength is very important. So prepare yourself mentally and physically for Examination cum War.


  1. Very Important Revision Tips: What you prepare on Monday try and recall it on Tuesday without using books. If you are able to recall 60%-70%, then you are 100% going to succeed in this examination. Again try to recall the same after the gap of 2-3 days.


  1. Use abbreviation method. If you have 10 points to remember in a question give them a certain abbreviation and remember that abbreviation. This technique is really very helpful. Just try it.


  1. Stay away from Time wasting and unproductive habits. At least during exam times.


  1. Prepare a list of questions which you consider tuff or a bit time consuming. Prepare a handout yourself with solution of these questions and give them a reading on regularly basis with a time gap of 2-3 days.


  1. Prepare a list of frequently asked questions asked in the previous examinations and practice/revise them properly.


  1. Give a little bit time to every subject per day. Try and increase your study time day by day.


  1. After a certain time (close to exam) do not add any new topic in your schedule. Just focus on revision-revision and revision.


  1. Stop collecting different notes per day. Try and figure out the notes which are relevant for you and support your style of study. Only use them for exam purpose.


  1. Take very good care of your health. Consider your health as a subject. Remember if you fail to perform well in this subject you are going to fail.


Best Regards

Ankur Garg


5 Like
Rahul Gupta

Rahul Gupta (Project Controller ACA MBA(Fin.))     06 August 2010

Very Informative sir. Thanks

I think this post should remain in the popular discussion for some time so that, most of the students can benefit from the experiences of the senior members.



1 Like
Aditya Maheshwari

Aditya Maheshwari (CA in Practice)     06 August 2010

Very nice post Sir.

1 Like

BALU.... (CCI STUDENT....)     06 August 2010

2 Like

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