BE A MESSIE BY DOING THEORIES IN CA-FINAL NOVEMBER 2016 EXAM

CA Final Examination has a great learning experience for the 1.5 lakhs students who write every six month this exam. If you analyze CA finals study materials and practice manual, a student has to go through around thirteen thousands pages of learning. It shows that at a macro level besides article period, a student is expected to have a complete learning experience before he sits in the examination.

It requires a lot of patience and perseverance on the part of the examinee so that they come through the flying color. As a CA professional, if you analyze last three attempts in each of the group, you will be surprised   that around 50% of the  questions asked on an over all basis at the group level  is theoretical in nature. This is a startling but true in the sense that it can help you pass the CA Finals examination.

Let’s analyze each paper in the detail :

• Financial Reporting : Around 50 marks question come in the shape of Accounting Standard. These conceptual question is  direct and very scoring in nature.
• Strategic financial Management : The latest trend reflects that roughly 30 marks theory questions appear in the examination which are theoretical in nature.
• Advanced Auditing : This subject is totally theoretical in nature with an emphasis on the case study which a student has done in the article training period.
• Corporate and Allied Law : This subject requires learning in the conceptual legal provisions which are asked in the exam as case studies. There are direct theoretical law questions.  Past three exam shows that its weightage is around 40 marks.
• Advanced Management Accountancy: Roughly 35 marks in this subject is theoretical in nature out of which costing accounts for 25 marks and the operation research covers10 marks.
• Information System Control Audit : This is a totally theoretical subject where the control elements and emerging technology and the IT law is asked.
• Direct Tax Law : Around 60 marks area is covered which covers direct questions and latest court cases covering high court and supreme court decisions.
• Indirect Taxes : Roughly 55 marks area is covered in this area covering service tax,excise and

Hence the students are advised to give proportional time in studies. Theory is lifeline and it should not be avoided at any cost till end. Theory will make you pass and even get a rank. May

I request all of the CA Final examinees  that you must do theories in details so that you may pass the CA exam at one attempt.

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