Tuesday, February 23, 2010

Simple study tips...By mythreya

Study Tips

Smart Made Simple


Drink up, Breathe deeply and Sit tall.

It’s all about Oxygen and Water: your brain needs them to max out. Lack of water is the #1 trigger of daytime fatigue! Drink in small sips throughout the study session and the day.






Be There!

Show up mentally as well as physically with intent to learn. Waste-of-time reading steals your time and gains you nothing.




Being Bored = a sign you are not learning.

You are in charge of changing that. Question the information, compare it with what you know, apply it to new situations. Think of every fact as income you are receiving — toward a grade, toward your future.




Make your Study Style = Test Style.

Simulate the format of your test. Does the test require writing your thoughts? Then practice writing answers to your own sample questions.




Answering an legal question well requires a lot of planning: you have to recall the targeted information, order it, apply it, use good grammar and spelling and write it down legibly within a short period of time. Don’t make the mistake of trying to do that for the very first time on the actual test when it counts for a grade. Be ready -- practice ahead of time when you can edit your work and look things up to support your positions.


Test Success!

Start early – a strong memory requires rehearsals and regular review.
Read the directions! Get all available credit and avoid time-consuming mistakes.
Prioritize: Go for the most points first. Usually there’s no bonus for completing the test in sequential order and you don’t want to run out of time before getting to the biggest cache of points.




Wait!

Make yourself review each part of the test for accurate numbering, marking, all questions answered, making sense. Every point counts!



Positive self-talk.

It doesn’t come naturally because we’re our own worst critics, but research shows positive thinking makes a huge difference. Create visual reminders on post-it notes around your study area, bathroom mirror or locker with positive encouragers such as, “ I Rock! I can do this,” or inject optimism with phrases like “I’ll do it better next time.”



Mistakes?

Simply the price you pay for learning and improving. Make paying that price worth it. Release yourself from self-criticism and old behavior patterns by putting a positive spin on a negative situation. Try saying, “Next time, I’ll do it differently.”



Time Habit.

Save yourself from yourself. Set a regular Study time. Just do it! Tell your friends when you will not be available.




Create Your Space.

Make where you do homework right for you. Enough room, good chair, right tools, stimulating color, comfortable lighting, positive visuals, music, etc. Be aware of the things around you and how they impact your productivity. When you notice things that distract or interrupt you, what positive changes can you make to enhance your surroundings so you can concentrate, feel motivated and create good work?



Active! Not Passive.

Doing things like Cornell note taking/Mindmapping/Flow-based diagrams, reviewing flaash cards and creating visual graphics actually make learning happen. Passive stuff like just looking at a book or writing linear(regular) notes does not. You’ll be amazed at how much faster learning occurs when you get involved in some hands-on way with the material.




Go Beyond.

Merely listening to your teachers and completing their assignments/reading classnotes is never enough.
That is just the beginning. Personalize your learning; find better ways, better sources, go above and beyond.



Turn in a professional product!

Your examiner will lower expectations for quality(read as marks) if presented with a messy, incomplete looking anaswer sheet even if you write it correctly.


Be a Monday morning quarterback -- In otherwords, learn from what was right and what was wrong so you don’t make the same mistakes next time.



Know how long your work takes to complete.

How else will you accurately schedule your favorite TV? The formula for task completion is: Estimated # of minutes x 2, plus 10 minutes. So a project you think will take you 30 minutes, will really require 70 minutes!




Consider giving up the never-ending dream of “no studies tonight.”

Use the time to review and keep knowledge fresh, to work on a long-term project, and to keep your hard-earned homework habit. It’s a maturity thing. You can do it!

Sit up front.

Sit up front in Coaching classes where you can interact with your teachers, see overheads, gestures and other signals. Visual learners are easily distracted in a room where they’re positioned to watch the actions of everyone else. Use your learning style to your advantage.If you are an auditory learner,you can sit in the back.


Rally to remember.

Be creative & competitive with yourself by crafting your own memory games to make connections and improve recall. Visualization and Association are the keys to memory, and since the mind gravitates to the unusual and quirky, use multiple mnemonics and memory tricks to tag and chunk information. Categorizing, chunking and making associations have proven to increase recall from 19% to 65%.


Don’t get hung up on perfection – excellence is your goal, so finish this course in the optimal time.You can augment your knowledge later too once you become a CA!

Regards,

Mythreya

(The above article was originally posted(without the above images) in my Community--Do join the Community to access my articles,forum discussions and other tips and tricks to clear CA:
The Creative Wonder
Be Creative, Be Wondrous

Law, Ethics & Communication

Contract of Agency - By Guruprasad
Contract of Guarantee - By Guruprasad
Contract of Indemnity - By Guruprasad
Contract of Bailment - By Peter Baxter
Bonus Act - By Shekhar Bhonagiri
Gratuity Act - By C.G.Pandu
Negotiable Instruments Act - Powerpoint Presentation
Negotiable Instruments Act Practical Questions - By Master Minds
Multiple Choice Questions - By Master Minds
Company Act & Other Act Practical Questions - By Master Minds [Submitted by Iqbal ( CA Course Zone )]
Company Act Sections
Law Past Paper Analysis
Verbal and Non - Verbal Communication- By Mayank Mehta
Law Handbook on Practical Problems - By Ankur Mittal
Barriers to Communication- By Mayank Mehta
Company Act - Full Notes - By Ankur Mittal
The Employee Provident Fund- By Mayank Mehta
The Indian Contract Act,1872- By Shefeek M.S.
.......................................................................................
Surbhi Bansal Audit Notes

Chapter 1
Chapter 2 & Chapter 3
Chapter 4 & Chapter 5
Chapter 6 & Auditing Standards [ Old Numbers ]
Chapter 7 to Chapter 9
Chapter 10 to Chapter 14

Auditing and Assurance

Full Audit Notes - Master File - By G.P. Kasthuri Rangan
Basics of Audit and Assurance - By Kamal Garg
Company Audit - 1 - By Mayank Mehta
Audit Reports - By Pankaj Garg
Powers and Duties of Auditor - By Pankaj Garg
Practical Questions - By Master Minds
Multiple Choice Questions - By Master Minds
New Numbers of AAS ( Submitted by Rahil )
How to Remember the New Standards on Auditing - By Niral Sutaria
Special Points for Audit - By Tarun Jhalani
Question Bank as per AAS - By Ankur Mittal
Synopsis of Theory Questions asked Previously - By Sree Charan
EDP Audit
Auditing & Assurance Standards Revision Note - By J.C.Kapoor
Compilations by ICAI
...................................................................................................................

...................................................................................................................
Accounting & Advanced Accounting

Accounts Past Paper Analysis - By Sameer
Branch Accounts - Theory + Problems - By Master Minds
Importance of Ratios - By R.L.Gupta
Accounting Standards - By Sreeram Coaching Point
Advanced Accounting Summary - By Kapil
Dividend and Managerial Remuneration Adjustments - By CA Alok Jain
Electricity Company Accounts - By CA Alok Jain
Liquidation of Companies - By CA Alok Jain
Fire Insurance - By L. Muralidharan
Fire Insurance Practical Problems - By Dushyant Chaturvedi
Internal Reconstruction - By CA Dhirendra Singh
Amalgamation, Absorption & External Reconstruction
Compilation by ICAI
Crash Course Material- By CA M.F.Jaison
...................................................................................................................


Cost Accounting and Financial Management

Study Material of Costing - Master File - By Cost Academy
Study Material of FM - Master File - By Cost Academy
All the Formulae - By Sreeram Coaching Point
Cost Accounting Theory - By BIEE
Marginal Costing Practical Problems - By Kalpesh Classes
Cost Accounting Theory
Ratio Analysis
Standard Costing - Formulae - By Gopal R. Rathi
Standard Costing - Thoery + Practicals - By Tax Shield Education Centre
Marginal Costing - Formulae + Practicals - By Tax Shield Education Centre
Marginal Costing - Full Explained - By Khalid Aziz
Full Financial Management Notes - By Vaibhav Malhotra
Costing Theory Questions with Answers - By Tax Shield Education Centre
Costing Basic Definitions - By Tax Shield Education Pvt. Ltd.
Basics of Cost Accounting System - By Tax Shield Education Pvt. Ltd.
Budget and Budgetary Control- By Tax Shield Education Centre
Capital Budgeting - By Tax Shield Education Centre
…………………….
Contract Costing- By Tax Shield Education Pvt. Ltd.
Cost of Capital and Capital Structure- By Tax Shield Education Centre
Joint Product & By Product- By Tax Shield Education Pvt. Ltd.
Labour- Tax Shield Education Pvt. Ltd.
Leverage- By Tax Shield Education Centre
Material- By Tax Shield Education Centre
Operating Costing- By Tax Shield Education Pvt. Ltd.
Overheads and Absorption- By Tax Shield Education Pvt. Ltd.
Process Costing- By Tax Shield Education Pvt. Ltd.
Reconciliation- By Tax Shield Education Pvt. Ltd.
Types of Cost- By Tax Shield Education Pvt. Ltd.
Working Capital Management- By Tax Shield Education Pvt. Ltd.
Leverage- By Dushyant Chaturvedi
Cost Sheet- By Dushyant Chaturvedi
Working Capital Theory
Optimum Capital Structure & Appropriate Capital Structure
FM Compilations by ICAI
Costing Compilations by ICAI
................................................................................................................... << Back to Top

Taxation

Summary of All the Important Sections - By Ajay Jain
Salary - 1 - Explained Through Arrows - By Suneet
Salary - 2 - Explained Through Arrows - By Suneet
Salary - 3 - Explained Through Arrows - By Suneet
Salary - 4 - Explained Through Arrows - By Suneet
House Property - Explained Through Arrows - By Suneet
…………
Service Tax - By Master Minds
VAT & Service Tax - Objectives + Practicals - By Master Minds
Objectives - By Master Minds
Gist of Cases - By Jaspreet Singh Johar
Amendments for June & November 2009 Exams
House Property
Summarized Table of Cost of Acquistion
Section Wise Major Changes
Important Definitions - By CA Sudhir Halakhandi
Agricultural Income - By CA Sudhir Halakhandi
Charge of Income Tax & Scope of Income - By CA Sudhir Halakhandi
Residential Status - By CA Sudhir Halakhandi
Tax on Charitable Trust - By CA Sudhir Halakhandi
Exempted Income - Section 10 - By CA Sudhir Halakhandi
House Property - By Pradeep
Profits & Gains from Business & Profession - By Anil Baswal
Set off and Carry Forward of Losses - By Shreya
Service Tax - Short Revisionary Concepts - By Deepak
VAT at Glance - By Shivaji
Important Definitions - By Iqbal [ CA Course Zone ]
Summary of PGBP & HP ( For Revisionary Purpose )

Set off and Carry Forward of Losses

How to crack May 10 Exam...Some tips for success...Do follow it

Dear Friends,
There are few qualities inside you which will leads to you your goals. Some were success and some were failure. Other interesting factors that success continues to be success. But all the failures not continued to be failure. That is the wise saying that the failures are the stepping stone for the success...
Firstly, you have a strong believe inside (Burning desire) that things will be happen and do the hard work for achieving the same. This is called the self confidence.
When you have thrust for knowledge, no doubt, a teacher which is sleeping inside you will present. I really hope that god had given a wonderful instrument which is known as Brain.

Fortunately, there are many resources are present with you in the form of good reference book and coaching for the entire subject. If you fail, think, why do you fails?
Did you tried to seek the answer?
It is simple; you had traveled the route of failure. Everybody start their journey towards the success. But some got diverted and traveling the route and the ultimately reaching towards Failures...
If you are a positive thinker, you can’t think that ICAI had done manipulation in the result and standard deduction of the mark.
Simply if your handwriting is bad, blaming for the pen. What an idea Jee!
All the human being was created by the lord with equal capacities. But someone success and others failed.
Assessment of strength and weakness..
When you joining the course, every thing is Blank.
How to study?
Which book to follow? Etc.
Take your past schooling days and plus 2 stages.
You may be master in solving mathematical problems or Accountancy problems but find very difficult to memories the history like theory papers.(Left brain is strong and Right brain is weak)
The above categories can score good mark with MAFA, Cost, Accounts, But poor performance in the theory section may be make the difficulties
There is reverse combination. Good with memorizing theory section but find difficulties with Maths papers or accounts papers (Right is powerful and Left is weak)
These categories will find some degree of Difficulties for studying and scoring MAFA, Cost management and accounts papers. This will leads to failure of the Problems papers like cost management and MAFA and will loose.
Some were so good with Mathematical papers as well as problems papers (Both are balanced)
The above categories of the students were so ideal for writing both group papers
Some were average students(Neither powerful nor weak)
Getting Minimum marks for the entire subject. But in the CA course, you may be clearing all the papers but fail for want of aggregate only
Some others were below average categories Also.
These categories will fail forever...
But All the above categories can Success the CA course.
Understand one thing clearly, all the above categories can success the CA course. First step towards this is believe strongly that you can success the course.
Secondly correct the weakness which i had specified above. If you have necessity, then, you will be an innovator.
If you weak in mathematic paper, it may be a difficulties for solving the cost , accounts and MAFA papers. Don’t waste the time further. Buy good book and start the preparation from the grass root level...
Pick a smallest and easiest component and find the additional time for the toughest subject...
For clearing the cost management papers, you must be conceptually strong. If you see the problems , try to understand what is the information is available and what information is missing or Hidden and what is required to be find to reach the solution.
All the problems of the cost management were based on a particular Concept. This may be explicit or implicit in the book. Unfortunately, our ICAI module is good but not structured... This was emerged the need for good reference book too.
If you determine to overcome the weakness you may be find the way to success. But unfortunately those who had failed is not in a position for the reason for failure.
If you had failed in cost and MAFA papers, it indicates you need to improve for conceptual aspects and problem solving aspect. Both are inter inked aspect. Try to learn the concept and then only solve the problems and that too without depending the solution to the extent possible..
IF you are weak in the theory papers
There are two type of categories
First categories
Students are trying to Mug up the theories without understanding the logic behind that. If a Ditto Question is set in the CA exam. You can simply crack the good mark.
What is the wrong with you?
You are not able to present the content of given questions in the exam.
What is the difference between a CA course and graduation course?
In the CA course Application oriented and practical questions such as true or false is set. But for graduation course ditto course were set.
See some scoring good mark in their graduation was fails frequently for this course alone!
What is wrong with you?
Firstly, Not understanding the logic behind the theory papers. Logic will be present if and only if you thing for it.
Second, understand the requirement of question and start writing relevant point with heading and sub heading.
For Audit, Law, DT , IDT, inter linking method is need to be adopted. One AAS may be having application in much area. Take the same and arrange it and present it in a better way of you...
Sure you can crack the same...
Note is required for the entire theory subject....
Read the matter
Try to understand it
Document the main point with heading and sub heading
Revise the same in a good time interval
Present the same in your way to the exam point of view...

Those who are average and below...
You can also crack the course...But Believe strongly that you can crack the CA course , understand what is your strength and weakness. Rectify the weakness as specified above
Never compare you with others. Your dream will become true one day

All the best
Achieve the best
Vivek M



Saturday, February 6, 2010

An eye opener for CA students

Let us start with a Gana

Papa kahate hain bada naam karega ....beta hamara CA kaam karega....magar yeh to koi na jaane...yea mere mansil hain kahaan...

Parent interest rather than students self interest

The parents have ambition about their children...That is true....But they must pay due attention of their interest of children...in teen age the students were lack in making a right decision...But no option...prestige issue or other reason.....Students also not know what is CA and what is the difficulties behind that........Join the course...giving money to Coaching concern ...mugging up and start studying....this is the first disaster....

Ignorance among the students about CA. Most of the students were join the CPT course only because of the potential and money making ability of the CA course rather than self interest to the CA course….If you become CA, Can earn good money and good future..If you are a boy…get good dowry at the time you become CA. Those who are now Pac or final, just ask a question in your self itself. You may be one amongst them….

Secondly, the costs of studies were too low compared to other courses. So less investment in studies and huge return …What an idea…But it is just a fatal attraction to fire...

Hurry attitude…

Registering the course with the intention of writing the exam at the earliest and clear at the earliest.

Attending the good coaching classes those who have money ,referring all the good book .But the first day of exam itself most of them got out…(Duck in the first)

Those who fails continue to fail…You can see..This is not the fault of any manipulation done by ICAI, rather you are not allowing your self to learn, develop the skills..What is the wrong for taking the enough time and writing the both group……You are doing some manipulation with yourself …Don’t blame anybody….

It is better to write both group and single group by taking needed time than writing the exam with repeated attempts……

No one listen, but those who listened it they will sure crack the exam and enjoy the success….

Wrong decision

Writing both group in a shorter period of time.The result of both group will always be lower than the results of individual group..You can write both….but allow needed time….

Wrong method of study

If you adopting reading mechanism only and not keeping notes , your efficiency can be affected to a great extent…that is sure….

Solution …read the subject and understand the concept and document the concept and revise the concept and write it…..

Reference book

Selection of good reference book is essential..For costing and Income tax …

The ICAI module language is difficult to grasp first…Second for cost account and FM book , there is no good structure of problems ….taxation also out dated….



Good example for why you are failing some time you may be amongst the following category...If so correct it and succeed...

I had one friend his name aims not mentioning here .You can call him Sandy(though the actual name differ) he had joined the CA because i had cleared PE 2 stage that point of time..........

He had sound knowledge about coaching centers in Chennai...he had revealed his intention to his parents.....They got happy because they never expected the same from his son....

He had registered for CA given money for booking the class and also promised to his parents that he will clear the both group of CA in the first attempt itself....
he had one year left from the date of joining the coaching class....He telling to all about securing the rank and trying for the rank....One year he had worked hard and devoted full energy to studies only...last 3 month before he joined with me for combined studies and understood his many weakness ...I suggested him for some improvement..he ignored it and teasing me....I advised him to focus on any group...He told that trying for rank in CA PE 2....Finally ended up with failure.........In the subject he had worked well scored least mark....He had did the same mistake again...The result was the same...he failed for aggregate.....He become mentally depressed because of the pressure imposed by his parents and relatives.....finally he come to my end for help and i suggested him to write group wise and good Focus on the subject...He had cleared that time with two exemption level mark.....Now he is mocking the study method of mine, strategy which I was deployed at the time I was a CA student

Following are the moral of story to you

1. Setting a high level goal is good...but it should be achievable....

2. Second never be over confident........

3. Third understand the strength and weakness...

4. Coaching will not lead you to success unless you are self dependent....



This is the moral of the story for many CA students ....Observe the failure and do the reverse of them....You can succeed ...Or Observe the successful and do the same ....This story is not cooked but a real life story.....

Example 2

I had another friend who was written CA three attempt .I had met him in the reading hall of Chennai...He was asked me one doubt in cost management.....I cleared the doubt and asked about his studies...He told that written 3 time both group...the mark he was secured in three attempt also similar with slight variation only........Up to that point of time he had lost 2 valuable year that too without article ship... He was attended the coaching classes for exam and worked too hard but not achieved….

I just told only one word to him...You will fail the coming exam and will secure similar mark...then, he got sad and disappointed..he thought in mind that clearing of doubt with me is a great mistake in his life....

I console him , but you can clear this attempt if and only if understanding the reason for failing 3 attempts...The reason was writing both group...I told give full mind and body to any one group that you feel more comfortable and write other one group.....

That time what happened........He cleared group 2 of PE 2 and secured exception in accounts...Now only two papers left with him and cleared the group one in next attempt....After that registered Cs and written group wise in cs executive...He had cleared one group of CS executive now and result waiting for other group and now going to write final exam in May 10.....

Following are the moral for you

Set the goal according to your ability...I am not against both group...but if you writing both group because all your friends are writing both group will be waste of time...

2. Understand the root cause of failure and correct it..this is also applicable for those who failing frequently

3.Coaching will not guarantee any result unless you are not self dependent

VIVEK M

Scoring good mark for Audit...Dont miss it

How to score good mark in audit for IPCC or PCC or final? It is a good question. many were fails for aggregate because of scoring least mark in Audit papers. you may be worked hard but may not be understand what the examiner requires from the question...Iam suggesting you the following method for securing good marks...
Most relevant area for Audit exam
more than 60% of the questions are set from the below area.so be through with the following area.
1.Caro 2003
2.Accounting standards
3.AAS or SAP
4.Company Audit
Inter linking techneque
Some question have the applications in more than one area.
just a question of going concept are set in the exam normaly what the students think ? you may be think that it is AAS 16 and will write all the pros and cons of that AAS only. But it it not the right approach..
What is the right approach?


AS-1”Disclosure of Accounting Policies” explains the 3 fundamental assumptions of accounting which includes going concern.

The enterprise is viewed as a going concern when it does not have any intentions of shutting down or materially curtailing its scale of operations.

Section 227(4A) Caro 2003 Point number 1 states that if the going concern of the enterprise has been affected the auditor has to report on the same.

AS-4”Contingencies and events occurring after the balance sheet date “states that events occurring after the balance sheet date may indicate that the enterprise ceases to be a going concern.

AAS-16 “Going Concern “states that an auditor needs to consider whether the enterprise has appropriately used the going concern assumption in the preparation in the balance sheet.

Then explain AAS-16 in detail.



See one question have the application in many area. If the answer is just like the above you can get good marks than just

writing AAS 16 alone..

See the below set of example.

If a practical question of Internal audit students will start writing AAS 7 Relying the work on internal Auditors in details and not think beyond that...It is not write . there require some inter link tact .see how it shall be..

Section 227(4A) Caro 2003 Point number 7 states that in the case of listed companies and/or other

Companies having a paid-up capital and reserves exceeding Rs.50 lakhs as at the commencement of



the financial year concerned or having an average annual turnover exceeding five crore rupees for a period of three consecutive financial years immediately preceding the financial year concerned, Whether the company has an Internal Audit system commensurate with its size and nature of its business.

AAS-1”Basic Principals governing Audit “one of the principals laid down is internal control

Internal Control = Internal Audit + Internal Check

Then explain AAS-7 “Relying on the work of the internal auditor “in detail.



Ø AAS-1”Basic Principals governing Audit “ can be used as a base for many answers you write. Eg if the question is on documentation one would think of AAS-3”Documentation”.But instead of starting with AAS-3 you should start with

AAS-1”Basic Principals governing Audit “ one of the basic principals laid down is documentation: The auditor should document matters which are important in providing evidence that the audit was carried out in accordance with the basic principles.

Then explain AAS-3 in detail.







See more example







If a questions set just documentation , then, normaly you will write AAS 5 in details.It will not fetch you more mark. but you can get it! by doing the same in the following manner.



AAS-1”Basic Principals governing Audit “one of the basic principals laid down is Audit Evidence:

The auditor should obtain sufficient appropriate audit evidence through the performance of

Compliance and substantive procedures to enable him to draw reasonable conclusions there from on

Which to base his opinion on the financial information. Then explain AAS-5 in detail.



Eg if the question is on Planning one would think of AAS-8”Audit Planning”. But instead of starting with AAS-8 you should start with

AAS-1”Basic Principals governing Audit “one of the basic principals laid down is Planning:

The auditor should plan his work to enable him to conduct an effective audit in an efficient and

Timely manner.

AAS-20”Knowlegde of Clients Business” states that plans should be based on knowledge of the





client’s business. Then explain AAS-8 in detail.



Now in the same way AAS-6 on internal control and AAS-1 POINT on internal control can be inter

related.AAS-17”Quality Control for Audit Work” and AAS-1 POINT work performed by other point

can be inter related.



Ø Section 227(4A) Caro 2003 Point number 21 and AAS-4 ”Frauds and Errors” can be interrelated.





Students must inter link the questions as far as possible. So , Pay more attention on above relevant area of CARO 2003 etc, and in your presentation do adopt the Inter linking techneque..



All the Best

Achieve the best



Vivek M



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good book for craking the CA final first attempt

Dear all,

Please find the best books for cracking the CA course in the first attempt itself

CA FINAL BOOKS TO BE FOLLOWED FOR CRACKING FIRST ATTEMPT






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