How to score more in theory subject of CA exams?

Theory papers of CA Exams can be quite difficult for some students to crack, mainly because there are a lot of dos and don’ts while solving a theory paper, as compared to the practical paper. There are a certain tips and tricks that you can use to score well in theory paper, and we are sure that if you have studied well and cleared your theoretical concepts then these tips will just be an amazing add on to your overall theory papers scores.

1. Handwriting

A lot of people don’t take this seriously but your handwriting needs to be proper and legible for the examiner who’s correcting your paper. Your handwriting need not be too good but it shouldn’t be very bad either as then it gets tricky for the examiner to check your paper.

2. Language and sentences

It is important to know that each student has a different way of expressing their theoretical knowledge which can be completely different from the examiner, which could create a language barrier. Well the easiest solution to that is to use the language provided by the ICAI. Using technical language would show just how much you have understood and would also be clear to the person who’s checking your paper. For example: instead of saying that we have checked the books of accounts of the organization and concluded that books are according to accounting principles, we could write: after performing AUDITING PROCEDURES (like analytical procedures, substantive procedure depending upon your method of audit) at both ASSERTION LEVEL and FINANCIAL STATEMENT LEVEL we hereby conclude that the books of accounts present a TRUE and FAIR view of the organization.

Another important point is to frame the sentences in such a way that they make sense. Frame complete sentences in order to get your point across clearly and meaningfully. If you use any abbreviation, make sure it’s a commonly used word and also make a little note on the side to state what the abbreviation means.

3. Explain the fact

While attempting True or False questions you need to attempt the question for 2 marks. Here you need to mention the reason to support your conclusion. Only providing the fact that whether the statement is correct or incorrect is not sufficient to gain marks. So you need to provide the reason behind it. Try giving minimum 2 points if possible to support your answer.

4. Proper terminology

In case there is a need to mention relevant number whether of SA or Section of Law or any Accounting Standard, mention them only if you are 100% sure of them. If you mention wrong number than you are indicating your lack of knowledge regarding two concepts, one the number you mentioned and other the concept you explained. In case you do not remember the number write the concept name, explaining and impact but do not mention WRONG NUMBERS.

5. Point to point answers

Another key for good answer writing is giving point to point answers. You don’t need to explain the concept unless it is needed. In some answers where you need to mention facts then you can do it point wise, instead of expanding them unnecessarily. In case you have five marks question, give at least 5 relevant points in your answer instead of writing a page of explanation. Do not repeat the points in just different forms or by jamming the words. Use proper five points. This can help you a lot in answering the relevant questions.

We hope these tips can help you score well in your theory exam! Goodluck!

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