VKNOW: BlogBloghttps://www.vknow.in/Fri, 29 Mar 2024 00:19:38 GMTurn:store:1:blog:post:18https://www.vknow.in/cracking-the-code-strategies-for-success-in-ca-final-examsCracking the Code: Strategies for Success in CA Final Exams<p>&nbsp;</p> <p>Becoming a Chartered Accountant is a culmination of dedication, hard work, and strategic preparation. The CA Final exams serve as the ultimate challenge before entering the professional realm. Here are some tailored strategies to help CA Final aspirants navigate this crucial phase with confidence:</p> <p><strong>1. Understand the Syllabus Landscape</strong> To conquer any challenge, one must understand its terrain. Begin by comprehensively understanding the CA Final syllabus, its weightage, and the examination pattern. This clarity forms the foundation of your study plan.</p> <p><strong>2. Create a Structured Study Plan</strong> Time management is key. Craft a realistic study schedule that accommodates each subject, giving ample time for revision and mock tests. Allocate time based on your strengths and weaknesses within each subject.</p> <p><strong>3. Prioritize Subject Mastery</strong> Identify subjects you find challenging and prioritize them. Start early and allocate more time to these subjects while maintaining a balance with others.</p> <p><strong>4. Effective Resource Utilization</strong> Choose the right study material. Recommended books, coaching notes, online resources, and video lectures can all aid in comprehending complex topics.</p> <p><strong>5. Practice, Practice, Practice</strong> Solving past papers and attempting mock tests regularly is invaluable. It not only familiarizes you with the exam pattern but also enhances your time management and problem-solving skills.</p> <p><strong>6. Revision is Key</strong> Allocate dedicated time for revision. Create concise notes or flashcards for quick revisions closer to the exam date. Regular revision ensures retention of crucial concepts.</p> <p><strong>7. Stress Management and Wellness</strong> Amidst preparation, don't neglect your well-being. Take breaks, exercise, and practice mindfulness. A healthy mind and body are essential for peak performance.</p> <p><strong>8. Exam-Day Strategies</strong> Familiarize yourself with the examination hall rules and regulations. Develop a strategy for tackling different types of questions within the time frame.</p> <p><strong>9. Stay Positive and Motivated</strong> Maintaining a positive mindset is crucial. Celebrate small victories, stay motivated, and believe in your abilities.</p> <p><strong>10. Learn from Mistakes</strong> Assess your performance in mock tests and past papers. Analyze mistakes to understand weaknesses and work on improving them.</p> <p>In conclusion, success in the CA Final exams is a combination of disciplined preparation, effective time management, and a positive mindset. Remember, it's not just about studying harder but also about studying smarter.</p> <p>Prepare diligently, stay focused, and believe in your capabilities. Your hard work will surely pay off. Good luck!</p>urn:store:1:blog:post:17https://www.vknow.in/whychoosingexperiencedfacultyiscrucialforcaexamsuccess-WHY CHOOSING EXPERIENCED FACULTY IS CRUCIAL FOR CA EXAM SUCCESS ?<p>&nbsp;</p> <div class="bee-page-container"> <div class="bee-row bee-row-1"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-1 bee-heading"> <h1 style="color: #7747ff; direction: ltr; font-family: Arial, Helvetica, sans-serif; font-size: 38px; font-weight: bold; letter-spacing: normal; line-height: 120%; text-align: center; margin-top: 0; margin-bottom: 0;">WHY CHOOSING EXPERIENCED FACULTY IS CRUCIAL FOR CA EXAM SUCCESS?</h1> </div> <div class="bee-block bee-block-2 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-3 bee-image"><img class="bee-center bee-fixedwidth" style="max-width: 576px;" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/BeeProAgency/1050921_1036096/WhatsApp%20Image%202023-10-24%20at%2012.36.29%20%281%29.jpeg" alt="" /></div> <div class="bee-block bee-block-4 bee-paragraph"> <p><strong>Introduction:&nbsp;</strong><br /><br />The Chartered Accountant (CA) course in India demands a profound understanding of various complex subjects such as accounting, auditing, taxation, and business law. Successfully passing the CA examination requires not just&nbsp; theoretical knowledge but also practical application. &nbsp;Therefore, the choice of faculty becomes critical for students aiming to excel in this challenging professional journey.<br /><br /><strong>Benefits of Experienced Faculty:</strong><br /><br /><strong>In-depth knowledge of the syllabus:</strong> Experienced faculty possess comprehensive knowledge of the CA course&nbsp; syllabus, providing students with a strong foundation and conceptual understanding of the subject matter.<br />&nbsp;<br /><strong>&nbsp;Simplified learning: </strong>With the ability to explain intricate concepts in a clear and understandable manner, experienced faculty make the learning process easier for students who may find certain topics challenging.&nbsp;<br /><br /><strong>Real-world application:</strong> Using practical examples and illustrations, experienced faculty help students grasp the practical application of the concepts, preparing them effectively for the demands of the CA examination.&nbsp;<br /><br /><strong>Guided support:</strong> Experienced faculty offer valuable guidance, aiding students in creating effective study plans, identifying strengths and weaknesses, and addressing any areas of difficulty.&nbsp;<br />&nbsp;<br /><strong>Up-to-date knowledge:</strong> Experienced faculty stay updated with the latest changes in the CA course syllabus and examination patterns.&nbsp;<br /><br /><strong>Quality study materials:</strong> They have access to high-quality study materials and resources, enhancing students' learning experience.&nbsp;<br /><br /><strong>Proven success record:</strong> With a track record of guiding numerous students to success in the CA examination, experienced faculty provide a reliable path to achievement.Personalized Learning Environment:<br /><br /><strong>Tailored attention:</strong> Experienced faculty provide personalized attention, recognizing that students have diverse learning paces and styles.&nbsp;<br /><br /><strong>Interactive approach:</strong> They create an interactive learning environment, encouraging student participation and fostering effective learning through discussions and interactive sessions.&nbsp;<br />&nbsp;<br /><strong>Motivation and encouragement:</strong> Experienced faculty offer motivation and support throughout the challenging CA journey, ensuring that students stay inspired and focused on their goals.&nbsp;<br /><br /><strong>Choosing the Right Faculty:</strong><br />1. Seek recommendations from peers, family, and seniors.<br />2. Conduct thorough online research on faculty members' backgrounds and experiences.<br />3. Attend demo classes to assess teaching methodologies and styles.<br />4. Inquire about the faculty's success rates and track record to make an informed decision.&nbsp;<br /><br /><strong>Conclusion:</strong><br />&nbsp;<br />To conquer the hurdles of the CA examination and achieve professional success, the significance of experienced faculty cannot be overstated. Their profound understanding of the course material, personalized guidance, and proven success record make them invaluable assets in a student's CA journey. By making a thoughtful choice in faculty, students can pave the way for a successful career as a Chartered Accountant.&nbsp;<br />&nbsp;<br /><br /></p> </div> <div class="bee-block bee-block-5 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-6 bee-image"><img class="bee-fixedwidth" style="max-width: 256px;" src="https://449612e088.imgdist.com/public/users/Integrators/BeeProAgency/1050921_1036096/TemplateImageCreate%20%282%29.png" alt="" /></div> <div class="bee-block bee-block-7 bee-paragraph"> <p><strong>Author</strong></p> <p><strong>CA CPA Vinod Kumar Agarwal</strong></p> <p>Founder - A.S.Foundation CA Coaching Classes, Pune</p> <p>AIR 2nd, 4th &amp; 24th in Foundation, Inter &amp; Final respectively.&nbsp;</p> <p>20+ Years of Rich Teaching Experience in CA Coaching</p> <p>India's No#1 Faculty for FR / SFM / Accounts / FM Eco.</p> </div> <div class="bee-block bee-block-8 bee-social"> <div class="content"><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.facebook.com/asfoundation.in" target="_self"><img title="facebook" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/facebook@2x.png" alt="Facebook" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.linkedin.com/in/ca-vinod-kumar-agarwal-63650b141/" target="_self"><img title="linkedin" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/linkedin@2x.png" alt="Linkedin" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.instagram.com/vkagarwal.ca" target="_self"><img title="instagram" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/instagram@2x.png" alt="Instagram" /></a></span></div> </div> </div> </div> </div> <div class="bee-row bee-row-2"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-1 bee-icons"> <div class="bee-icon bee-icon-last"> <div class="bee-content"> <div class="bee-icon-label bee-icon-label-right">&nbsp;</div> </div> </div> </div> </div> </div> </div> </div>urn:store:1:blog:post:16https://www.vknow.in/best-ca-coaching-classes-in-puneBest CA Coaching Classes In Pune<p>&nbsp;</p> <div class="bee-page-container"> <div class="bee-row bee-row-1"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-1 bee-heading"> <h1 style="color: #7747ff; direction: ltr; font-family: Arial, Helvetica, sans-serif; font-size: 38px; font-weight: bold; letter-spacing: normal; line-height: 120%; text-align: center; margin-top: 0; margin-bottom: 0;"><span class="tinyMce-placeholder">Best CA Coaching Classes In Pune</span></h1> </div> <div class="bee-block bee-block-2 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-3 bee-image"><img class="bee-center bee-fixedwidth" style="max-width: 576px;" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/BeeProAgency/1050921_1036096/Blog.jpeg" alt="" /></div> <div class="bee-block bee-block-4 bee-paragraph"> <p>Chartered Accountancy (CA) is a prestigious career path that sets the gold standard in the world of finance and accounting. To embark on this journey and<br />achieve this esteemed qualification, students require guidance and support from the best CA coaching institutes. Pune. In this blog, we will delve into AS<br />Foundation, a prime CA coaching institute in Pune &amp; India, known for its exceptional teaching and remarkable results.</p> <p><br />AS Foundation, founded by the eminent CA Vinod Kumar Agarwal, stands as a shining example of a CA coaching institute that strives for nothing but excellence with 20+ years of teaching experience. CA Vinod Kumar Agarwal at the helm, students are in the capable hands of a tutor with a passion for teaching and a deep understanding of the subjects.</p> <p>Here's what makes AS Foundation a top choice for CA Inter and CA Final subjects:</p> <p><br /><strong>Conceptual Clarity:</strong> CA Vinod Kumar Agarwal's teaching approach is nothing short of fabulous. His classes provide students with a deep and thorough understanding of the subjects. Complex topics are simplified, making even the most challenging concepts accessible to all.</p> <p><br /><strong>Experienced Faculty</strong>: AS Foundation is not just about one exceptional teacher; it boasts a team of seasoned faculty members, including CA Rakesh Agarwal, CA Subodh Shah, and more. These teachers bring a wealth of experience and expertise to the table, ensuring that students receive well-rounded guidance.</p> <p><br /><strong>Subject Expertise:</strong> The institute specializes in CA Final subjects like Financial Reporting (FR) and Advanced Financial Management (AFM) and CA Inter subjects like Advanced Accounting and Financial Management (FM). This specialization allows for a more in-depth focus on these subjects, which are known to be particularly challenging.</p> <p>&nbsp;</p> <p><strong>Passion for Teaching:</strong> What sets AS Foundation apart is the genuine passion for teaching that exudes from the faculty. This passion ignites a desire to learn and excel among students. The teaching style is engaging and interactive, making learning an enjoyable experience.</p> <p><strong> Remarkable Track Record:</strong> AS Foundation's consistent track record of producing successful CA candidates speaks for itself. Many students have found the institute to be a stepping stone to their dream career in chartered accountancy.</p> <p><br /><strong>Conclusion</strong><br />In the world of CA coaching institutes in Pune, AS Foundation, under the guidance of CA Vinod Kumar Agarwal, stands tall as a beacon of excellence. The institute's dedication to providing detailed conceptual clarity, experienced faculty, and a passion for teaching sets it apart. Whether you're preparing for CA Inter or CA Final subjects, AS Foundation offers a nurturing environment that can help you excel in your examinations.<br />When choosing a CA coaching institute, it's crucial to consider the expertise, passion, and track record of the faculty. AS Foundation checks all these boxes and more, making it a top choice for CA aspirants in Pune &amp; India. As you embark on your journey toward becoming a chartered accountant, let AS Foundation be your guiding light to success.</p> </div> <div class="bee-block bee-block-5 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-6 bee-image"><img class="bee-fixedwidth" style="max-width: 256px;" src="https://449612e088.imgdist.com/public/users/Integrators/BeeProAgency/1050921_1036096/TemplateImageCreate%20%282%29.png" alt="" /></div> <div class="bee-block bee-block-7 bee-paragraph"> <p><strong>Author</strong></p> <p><strong>CA CPA Vinod Kumar Agarwal</strong></p> <p>Founder - A.S.Foundation CA Coaching Classes, Pune</p> <p>AIR 2nd, 4th &amp; 24th in Foundation, Inter &amp; Final respectively.&nbsp;</p> <p>20+ Years of Rich Teaching Experience in CA Coaching</p> <p>India's No#1 Faculty for FR / SFM / Accounts / FM Eco.</p> </div> <div class="bee-block bee-block-8 bee-social"> <div class="content"><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.facebook.com/asfoundation.in" target="_self"><img title="facebook" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/facebook@2x.png" alt="Facebook" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.linkedin.com/in/ca-vinod-kumar-agarwal-63650b141/" target="_self"><img title="linkedin" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/linkedin@2x.png" alt="Linkedin" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.instagram.com/vkagarwal.ca" target="_self"><img title="instagram" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/instagram@2x.png" alt="Instagram" /></a></span></div> </div> </div> </div> </div> <div class="bee-row bee-row-2"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-1 bee-icons"> <div class="bee-icon bee-icon-last"> <div class="bee-content"> <div class="bee-icon-image"><a title="Designed with Beefree" href="http://designedwithbeefree.com/" target="_blank" rel="noopener"><img src="https://d1oco4z2z1fhwp.cloudfront.net/assets/Beefree-logo.png" alt="Beefree Logo" width="auto" height="32px" /></a></div> <div class="bee-icon-label bee-icon-label-right"><a title="Designed with Beefree" href="http://designedwithbeefree.com/" target="_blank" rel="noopener">Designed with Beefree</a></div> </div> </div> </div> </div> </div> </div> </div>urn:store:1:blog:post:15https://www.vknow.in/mastering-the-ca-final-fr-exam-study-practice-and-revise-for-successMastering the CA Final FR Exam: Study, Practice, and Revise for Success<p>&nbsp;</p> <div class="bee-page-container"> <div class="bee-row bee-row-1"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-1 bee-heading"> <h1 style="color: #7747ff; direction: ltr; font-family: Arial, Helvetica, sans-serif; font-size: 38px; font-weight: bold; letter-spacing: normal; line-height: 120%; text-align: center; margin-top: 0; margin-bottom: 0;"><span class="tinyMce-placeholder"><strong>Mastering the CA Final FR Exam: Study, Practice, and Revise for Success</strong></span></h1> </div> <div class="bee-block bee-block-2 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-4 bee-paragraph"> <p>Are you on the path to becoming a Chartered Accountant (CA) and gearing up for the final Financial Reporting (FR) exam? This pivotal stage in your CA journey demands unwavering dedication, focused preparation, and a well-structured strategy. In this blog, we'll explore how to excel in your CA Final FR exam by emphasizing the importance of studying, practicing, and revising effectively.</p> <p><strong>The Power of Preparation</strong></p> <p>To conquer the CA Final FR exam, you need a meticulous and comprehensive preparation plan. Here's a breakdown of the key steps to ensure your success:</p> <p><strong> Study Diligently</strong></p> <p><strong>Understand the Syllabus</strong>: Familiarize yourself with the CA Final FR syllabus to know what to expect in the exam. This helps in crafting a targeted study plan.</p> <p><strong>Quality Resources</strong>: Invest in high-quality study materials, textbooks, and online courses. You can use high-quality study materials from vknow.in, specifically provided by CA Vinod Kumar Agarwal Sir through A.S. Foundation. These resources can be a valuable addition to your study plan and can help you excel in your educational pursuits.</p> <p><strong>Effective Time Management</strong>: Create a study schedule that accommodates your personal commitments and includes regular, uninterrupted study hours.</p> <p><strong> Practice Regularly</strong></p> <p><strong>Solve Past Papers</strong>: CA Final FR past papers are a goldmine. They provide insight into the exam pattern, question types, and difficulty levels. Attempting these papers is essential.</p> <p><strong>Mock Tests</strong>: Enroll in a good test series or take mock tests online to assess your progress and identify weak areas.</p> <p><strong>Group Study</strong>: Consider forming a study group to discuss concepts, solve problems, and gain a fresh perspective on complex topics.</p> <p><strong> Revise Strategically</strong></p> <p><strong>Revision Schedule</strong>: Allocate sufficient time for revision in your study plan. Regular revisions help cement your knowledge.</p> <p><strong>Concise Notes</strong>: Create concise, clear, and organized notes summarizing key concepts. These will be your best companions during revision.</p> <p><strong>Engaging Study Techniques</strong></p> <p>Making your study routine engaging and interactive can enhance your understanding and retention of the material. Here are some techniques to consider:</p> <p><strong> Visual Aids</strong></p> <p>Utilize visual aids like flowcharts, diagrams, and graphs to represent complex accounting standards, ratios, and financial reporting principles. Visual representations make abstract concepts more concrete and easier to remember.</p> <p><strong> Mnemonics</strong></p> <p>Create memorable acronyms or mnemonic devices to remember lists, standards, or accounting principles. These can be quirky and fun, making the learning process more enjoyable.</p> <p><strong> Teach Others</strong></p> <p>Explaining concepts to others, even if it's just to an imaginary audience, reinforces your understanding. Teaching is one of the most effective ways to learn and retain information.</p> <p><strong> Online Forums</strong></p> <p>Engage with online CA forums and communities to discuss doubts, share insights, and learn from others. These communities offer valuable support and can keep you motivated throughout your CA journey.</p> <p><strong>Stay Balanced</strong></p> <p>While dedicated study is vital, don't forget to maintain a balanced lifestyle. Adequate sleep, regular exercise, and a healthy diet are crucial for optimal brain function. Take breaks, indulge in hobbies, and spend time with loved ones to relieve stress and stay motivated.</p> <p>In conclusion, acing the CA Final FR exam requires a holistic approach. Study diligently, practice regularly, and revise effectively. Combine these efforts with engaging study techniques, and maintain a balanced lifestyle to ensure success. Remember, persistence and a positive mindset are your strongest allies on this challenging but rewarding CA journey. Good luck!</p> </div> <div class="bee-block bee-block-5 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-6 bee-image"><img class="bee-fixedwidth" style="max-width: 256px;" src="https://449612e088.imgdist.com/public/users/Integrators/BeeProAgency/1050921_1036096/TemplateImageCreate%20%282%29.png" alt="" /></div> <div class="bee-block bee-block-7 bee-paragraph"> <p><strong>Author</strong></p> <p><strong>CA CPA Vinod Kumar Agarwal</strong></p> <p>Founder - A.S.Foundation CA Coaching Classes, Pune</p> <p>AIR 2nd, 4th &amp; 24th in Foundation, Inter &amp; Final respectively.&nbsp;</p> <p>20+ Years of Rich Teaching Experience in CA Coaching</p> <p>India's No#1 Faculty for FR / SFM / Accounts / FM Eco.</p> </div> <div class="bee-block bee-block-8 bee-social"> <div class="content"><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.facebook.com/asfoundation.in" target="_self"><img title="facebook" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/facebook@2x.png" alt="Facebook" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.linkedin.com/in/ca-vinod-kumar-agarwal-63650b141/" target="_self"><img title="linkedin" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/linkedin@2x.png" alt="Linkedin" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.instagram.com/vkagarwal.ca" target="_self"><img title="instagram" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/instagram@2x.png" alt="Instagram" /></a></span></div> </div> </div> </div> </div> </div>urn:store:1:blog:post:14https://www.vknow.in/how-to-prepare-for-the-ca-final-new-syllabus-How To Prepare For The CA Final New Syllabus ?<p>&nbsp;</p> <div class="bee-page-container"> <div class="bee-row bee-row-1"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-1 bee-heading"> <h1 style="color: #7747ff; direction: ltr; font-family: Arial, Helvetica, sans-serif; font-size: 38px; font-weight: bold; letter-spacing: normal; line-height: 120%; text-align: center; margin-top: 0; margin-bottom: 0;"><span class="tinyMce-placeholder">How To Prepare For The CA Final New Syllabus ?</span></h1> </div> <div class="bee-block bee-block-2 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-3 bee-paragraph"> <p><strong>Introduction:</strong><br />Renowned for its rigor, the CA Final exam in India underwent a significant overhaul with the introduction of the new 2023 syllabus. This detailed guide is crafted to assist you in navigating the intricacies of the updated curriculum and achieving success in this challenging examination.<br /><br /><strong>Understanding the Exam:</strong><br />The CA Final exam is divided into two groups, each encompassing a series of demanding papers that test a wide array of subjects. It is crucial to thoroughly comprehend the detailed syllabus, which can be accessed through the official ICAI website.<br /><br /><strong>Strategizing Your Study Plan:</strong><br />Devise a well-structured study plan that not only encompasses all the crucial topics but also includes a comprehensive selection of credible study materials aligned with the updated syllabus.</p> <p>&nbsp;</p> <p><strong>Effective Study Practices:</strong><br />Establishing a disciplined study routine is key. Prioritize regular revisions and consistent practice with previous exam questions to become familiar with the exam format and question patterns. Additionally, engage in mock tests to assess your preparedness effectively.<br /><br /><strong>Balancing Well-being and Preparation:</strong><br />While intensive studying is essential, it is equally important to prioritize your physical and mental well-being. Remember to take regular breaks, maintain a nutritious diet, ensure sufficient rest, and integrate some form of physical exercise into your daily routine to enhance focus and concentration.</p> <p>&nbsp;</p> <p><strong>The Power of Collaborative Learning:</strong><br />Harness the benefits of group study sessions and leverage memory techniques to reinforce complex concepts. Actively engaging in teaching others can significantly deepen your understanding and retention of key concepts.<br /><br /><strong>Conclusion:</strong><br />Excelling in the CA Final Exam requires dedication, discipline, and a strategic approach. By following the comprehensive guidelines outlined in this blog, you can optimize your preparation and significantly improve your chances of success in this rigorous examination.<br /><br />Wishing you the very best in your CA Final exam preparation journey!</p> </div> <div class="bee-block bee-block-4 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-5 bee-image"><img class="bee-fixedwidth" style="max-width: 256px;" src="https://449612e088.imgdist.com/public/users/Integrators/BeeProAgency/1050921_1036096/TemplateImageCreate%20%282%29.png" alt="" /></div> <div class="bee-block bee-block-6 bee-paragraph"> <p><strong>About Author</strong></p> <p><strong>CA CPA Vinod Kumar Agarwal</strong></p> <p>Founder - A.S.Foundation CA Coaching Classes, Pune</p> <p>AIR 2nd, 4th &amp; 24th in Foundation, Inter &amp; Final respectively.&nbsp;</p> <p>20+ Years of Rich Teaching Experience in CA Coaching</p> <p>India's No#1 Faculty for FR / SFM / Accounts / FM Eco.</p> </div> <div class="bee-block bee-block-7 bee-social"> <div class="content"><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.facebook.com/asfoundation.in" target="_self"><img title="facebook" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/facebook@2x.png" alt="Facebook" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.linkedin.com/in/ca-vinod-kumar-agarwal-63650b141/" target="_self"><img title="linkedin" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/linkedin@2x.png" alt="Linkedin" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.instagram.com/vkagarwal.ca" target="_self"><img title="instagram" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/instagram@2x.png" alt="Instagram" /></a></span></div> </div> </div> </div> </div> </div>urn:store:1:blog:post:12https://www.vknow.in/top-courses-to-do-after-caTOP COURSES TO DO AFTER CA<div class="bee-page-container"> <div class="bee-row bee-row-1"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-2 bee-heading"> <h1 style="color: #7747ff; direction: ltr; font-family: Arial, Helvetica, sans-serif; font-size: 38px; font-weight: bold; letter-spacing: normal; line-height: 120%; text-align: center; margin-top: 0; margin-bottom: 0;"><span class="tinyMce-placeholder">TOP CA COURSES TO DO AFTER CA</span></h1> </div> <div class="bee-block bee-block-3 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-4 bee-paragraph"> <p><strong>Introduction</strong></p> <p>The world of finance and accounting offers a myriad of career opportunities, and a Chartered Accountant (CA) is in a unique position to explore these paths. In addition to traditional roles, CAs can specialize further by acquiring additional qualifications. This blog explores some of the top career avenues for CAs and the additional qualifications that can elevate their professional journey.</p> <p><strong>Investment Banking – A Top-Trending Career</strong></p> <p>To embark on a career in Investment Banking, consider short-term training in two fundamental skills: Financial Modeling and Valuation. Key profiles include Valuation Analyst, Investment Banking Analyst, and M&amp;A Analyst. Employers like JP Morgan, Goldman Sachs, and Morgan Stanley offer enticing opportunities, with starting salaries ranging from 9 to 10 lakhs per annum.</p> <p><strong>CFA (Chartered Financial Analyst)</strong></p> <p>Combining a CA qualification with a CFA designation broadens your financial expertise and enhances your international recognition. Opportunities in Portfolio Management, Equity Research, and Valuations await, with employers such as Goldman Sachs, JP Morgan, and Deloitte. Salaries for CA+CFA professionals average between 8 and 12 lakhs.</p> <p><strong>LLB (Bachelors of Law)</strong></p> <p>Earning an LLB degree provides CAs with a strong grasp of legal language, granting them an edge in drafting appeals and presenting cases. Specializations include Civil Law, Corporate Law, Labor Law, and more. Salaries start from 70,000 to 1,00,000 per month.</p> <p><strong>FRM (Financial Risk Manager)</strong></p> <p>The globally recognized FRM designation is ideal for managing risk in banking, insurance, or consulting. Employers like ICBC and Deloitte seek FRM professionals, with starting salaries around 7-8 lakhs. Roles include Risk Manager and Credit Manager.</p> <p><strong>CS (Company Secretary)</strong></p> <p>Many CA subjects overlap with the CS curriculum, making it a valuable addition. CA+CS professionals have increased prospects in areas like Taxation, Audit, and Corporate Law. Salaries for Company Secretaries range from 6 to 7 lakhs.</p> <p><strong>CPA (Certified Public Accountant)</strong></p> <p>Similar to CA, CPA is the American equivalent. It's essential for practicing as a Public Accountant in the US. CAs with a CPA degree can work in assurance services, forensic accounting, tax planning, and more, with average salaries ranging from 8 to 10 lakhs.</p> <p><strong>ACCA (Association of Chartered Certified Accountants)</strong></p> <p>ACCA offers exemptions for several CA papers. The qualification opens doors to roles in assurance services, forensic accounting, and more, with an average salary between 8 to 10 lakhs. It also provides global opportunities.</p> <p><strong>MBA</strong></p> <p>Combining a CA qualification with an MBA degree can lead to a high-flying corporate career. Salaries for CA+MBA professionals range from 10 to 15 lakhs. Pursuing an MBA from a reputed institute can yield even higher returns.</p> <p><strong>Conclusion</strong></p> <p>Chartered Accountants are in high demand, not just in traditional roles but also in a wide range of specialized careers. Additional qualifications can open up new avenues and increase earning potential. Whether you're interested in finance, law, risk management, or business administration, there's a path that suits your aspirations. Invest in your professional growth, and the financial world will reward you with abundant opportunities.</p> <p>&nbsp;</p> <p>&nbsp;</p> </div> <div class="bee-block bee-block-5 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-6 bee-image"><img class="bee-fixedwidth" style="max-width: 256px;" src="https://449612e088.imgdist.com/public/users/Integrators/BeeProAgency/1050921_1036096/TemplateImageCreate%20%282%29.png" alt="" /></div> <div class="bee-block bee-block-7 bee-paragraph"> <p><strong>Author</strong></p> <p><strong>CA CPA Vinod Kumar Agarwal</strong></p> <p>Founder - A.S.Foundation CA Coaching Classes, Pune</p> <p>AIR 2nd, 4th &amp; 24th in Foundation, Inter &amp; Final respectively.&nbsp;</p> <p>20+ Years of Rich Teaching Experience in CA Coaching</p> <p>India's No#1 Faculty for FR / SFM / Accounts / FM Eco.</p> </div> <div class="bee-block bee-block-8 bee-social"> <div class="content"><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.facebook.com/asfoundation.in" target="_self"><img title="facebook" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/facebook@2x.png" alt="Facebook" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.linkedin.com/in/ca-vinod-kumar-agarwal-63650b141/" target="_self"><img title="linkedin" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/linkedin@2x.png" alt="Linkedin" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.instagram.com/vkagarwal.ca" target="_self"><img title="instagram" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/instagram@2x.png" alt="Instagram" /></a></span></div> </div> </div> </div> </div> </div>urn:store:1:blog:post:11https://www.vknow.in/reasons-why-most-of-the-students-fail-in-ca-examREASONS WHY MOST OF THE STUDENTS FAIL IN CA EXAM<div class="bee-page-container"> <div class="bee-row bee-row-1"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-2 bee-heading"> <h1 style="color: #7747ff; direction: ltr; font-family: Arial, Helvetica, sans-serif; font-size: 38px; font-weight: bold; letter-spacing: normal; line-height: 120%; text-align: center; margin-top: 0; margin-bottom: 0;"><strong>REASONS WHY MOST OF THE STUDENTS FAIL IN CA EXAM</strong></h1> </div> <div class="bee-block bee-block-3 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-4 bee-paragraph"> <p>It's imperative to recognize that pursuing the Chartered Accountancy (CA) designation is no ordinary educational journey. The path to becoming a CA is known for its challenging exams, where success is far from guaranteed. Aspiring CAs must understand that there are no shortcuts to success – only diligence, determination, and patience will ultimately pay off. Furthermore, as one progresses through the levels of CA examinations, the difficulty level intensifies.</p> <p>After the exam results are announced, we witness a spectrum of emotions. There are the jubilant faces of candidates who've conquered the tests, their hard work bearing fruit as they eagerly embark on promising careers. Conversely, there are those disheartened individuals who couldn't clear the exams. The reality is that pass rates for these professional exams are notoriously low, leaving only a handful of candidates celebrating success, while many face the harsh label of "failed."</p> <p>What's interesting is that a substantial proportion of CA exam candidates have demonstrated outstanding academic records throughout their education. Therefore, when they confront failure, they are often deeply affected, grappling with demotivation and even depression.</p> <p>A student's success or failure in these exams hinges on various factors, all of which deserve careful consideration. These factors include study approach, attention to detail, punctuality in attending classes, exam preparation methods, test-taking strategies, note-taking skills, learning methods, self-confidence, and involvement in study-related extracurricular activities. These elements play a pivotal role in determining success and the grades achieved in CA exams. It is crucial to adhere to these fundamental study principles to avoid further failures and ensure success.</p> <p>Here are some common pitfalls that students must avoid to increase their chances of success in CA exams:</p> <p><strong>1. Inadequate Planning and Time Management Skills</strong></p> <p>Many students embark on their CA journey without a clear commitment to their own career. Enrolling in a course simply because friends are doing so is not a wise decision. To succeed in CA exams, serious dedication is paramount. This often means sacrificing non-essential activities like social gatherings, parties, and other distractions.</p> <p>Effective time management is essential in creating a study schedule that allows you to thoroughly cover all subjects. Rather than starting with the first chapter of a textbook, it's wise to plan your subjects, gauge your interests, and grasp the overall structure and significance of the book. Leaving no chapter unattended is vital.</p> <p><strong>2. Wrong Choice of Study Materials and Neglect of ICAI Resources</strong></p> <p>Choosing the right study materials is crucial. Students should use the materials recommended by their coaching teachers while not neglecting the resources provided by the Institute of Chartered Accountants of India (ICAI), such as study materials, practice manuals, RTPs, and MTPs. These resources help students understand how the Institute phrases questions and expects answers.</p> <p>The ICAI study material is often considered the holy grail for CA students. Reading this material thoroughly is essential, with other reference books coming into play, particularly for theory subjects.</p> <p><strong>3. Neglect of Proper Answer Writing</strong></p> <p>Many students consider rough work sufficient for practice, but this approach is flawed. Practicing as if you are taking the final exam is essential. This habit ensures that you maintain speed and accuracy during practice sessions.</p> <p>Students often tick answers in textbooks, which is different from writing out complete answers in the exam. It's crucial to practice writing full answers in your notebooks.</p> <p><strong>4. Inadequate Time Allocation for Revision</strong></p> <p>A robust revision plan is irreplaceable. Without a doubt, a proper revision plan is one of the most crucial aspects of CA exam preparation. It ensures that you retain and reinforce the knowledge you've acquired.</p> <p><strong>5. Underestimating Theory in Practical Papers</strong></p> <p>Theory is sometimes given less emphasis in practical subjects, which is a mistake. Adequate preparation for theory in practical subjects is equally important. To address this, create notes based on frequently asked theory questions from scanners or the study material.</p> <p>These are some of the primary reasons why CA students fail to clear their exams despite working diligently. However, they aren't the sole culprits.</p> <p>In addition to these factors, there are other fundamental reasons that contribute to poor performance in exams:</p> <p><strong>6. Overemphasis on Crafting the Perfect Study Plan and Timetable</strong></p> <p>There's no one-size-fits-all study plan that suits every student. Each student has unique strengths, weaknesses, and capabilities. Plan your study regimen based on your individual assessments.</p> <p><strong>7. Dilemmas About Attempting Single Group or Both Groups</strong></p> <p>The choice between attempting a single group or both groups depends on your preparation, time availability, and your ability to handle the workload. Seek advice if you must, but remember that you are the best judge of your capabilities.</p> <p><strong>8. Poor Presentation Skills</strong></p> <p>Presentation skills matter in CA exams. Rank holders often attribute their success to superior writing skills. Work on your presentation skills, as effective communication is essential.</p> <p><strong>9. Accepting Unsolicited Advice</strong></p> <p>Many CA students accept advice from peers without considering the source's expertise. Avoid taking advice from non-experts, as it can be more distracting than helpful.</p> <p><strong>10. Lack of Self-Awareness and Assessment</strong></p> <p>Relying solely on coaching classes without developing your own assessment and analytical skills can hinder your progress. Understand the examination pattern and plan your preparation accordingly.</p> <p><strong>11. Listening to Motivation without Implementation</strong></p> <p>CA students often listen to motivation from various sources but fail to translate that motivation into action. Implement the advice and guidance you receive.</p> <p><strong>12. Failing to Analyze Mistakes</strong></p> <p>Failure is not arbitrary; it happens for a reason. Each failure provides an opportunity to learn and grow. Analyze your failures to gain wisdom and improve.</p> <p><strong>13. Succumbing to Stress, Panic, and Depression</strong></p> <p>Look at your failure objectively and stay strong. It takes courage to overcome the frustration of a failed exam. Understand that a single failure doesn't define your entire life.</p> <p>In conclusion, while CA exams are undoubtedly challenging, success comes to those who dedicate themselves wholeheartedly. Earning the prestigious CA designation requires unwavering commitment, proper planning, and consistent effort. Many students falter because they neglect these fundamental principles. Avoid these pitfalls and give your best effort, and you'll be on your way to achieving your dream career. CA is a highly esteemed qualification that is worth every ounce of effort you invest.</p> <p>Remember that many students don't put in the required level of hard work, leading to demotivation and lost time. By avoiding these mistakes and giving your all, you can clear the exams and set yourself on the path to a successful career.</p> </div> <div class="bee-block bee-block-5 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-6 bee-image"><img class="bee-fixedwidth" style="max-width: 256px;" src="https://449612e088.imgdist.com/public/users/Integrators/BeeProAgency/1050921_1036096/TemplateImageCreate%20%282%29.png" alt="" /></div> <div class="bee-block bee-block-7 bee-paragraph"> <p><strong>Author</strong></p> <p><strong>CA CPA Vinod Kumar Agarwal</strong></p> <p>Founder - A.S.Foundation CA Coaching Classes, Pune</p> <p>AIR 2nd, 4th &amp; 24th in Foundation, Inter &amp; Final respectively.&nbsp;</p> <p>20+ Years of Rich Teaching Experience in CA Coaching</p> <p>India's No#1 Faculty for FR / SFM / Accounts / FM Eco.</p> </div> <div class="bee-block bee-block-8 bee-social"> <div class="content"><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.facebook.com/asfoundation.in" target="_self"><img title="facebook" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/facebook@2x.png" alt="Facebook" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.linkedin.com/in/ca-vinod-kumar-agarwal-63650b141/" target="_self"><img title="linkedin" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/linkedin@2x.png" alt="Linkedin" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.instagram.com/vkagarwal.ca" target="_self"><img title="instagram" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/instagram@2x.png" alt="Instagram" /></a></span></div> </div> </div> </div> </div> </div>urn:store:1:blog:post:10https://www.vknow.in/effective-tips-to-clear-in-first-attemptEFFECTIVE TIPS TO CLEAR IN FIRST ATTEMPT<p>&nbsp;</p> <div class="bee-page-container"> <div class="bee-row bee-row-1"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-2 bee-heading"> <h1 style="color: #7747ff; direction: ltr; font-family: Arial, Helvetica, sans-serif; font-size: 38px; font-weight: bold; letter-spacing: normal; line-height: 120%; text-align: center; margin-top: 0; margin-bottom: 0;"><span class="tinyMce-placeholder">EFFECTIVE TIPS TO CLEAR CA IN FIRST ATTEMPT</span></h1> </div> <div class="bee-block bee-block-3 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-4 bee-paragraph"> <p><strong>Expand Your Study Horizons</strong></p> <p>Approaching your CA exams is akin to navigating an expansive sea. It's crucial not to fall into the trap of selective studying. Instead, commit to thoroughly exploring every topic within the entire syllabus.</p> <p><strong>Revise, Revise, and Revise</strong></p> <p>Regular revision is the key to cementing your understanding of the material. Ensure your concepts are crystal clear. Aim to revise the entire syllabus at least two or three times before facing the examinations. Additionally, solving previous years' question papers is a valuable practice.</p> <p><strong>Take a Break from Social Media</strong></p> <p>In the age of constant connectivity, it's essential to disconnect from the online world temporarily. Use the internet exclusively for your studies and avoid wasting time on social media. Turn off notifications and hide social media apps during your study sessions.</p> <p><strong>Commit to a Minimum of 14 Hours of Effective Study Per Day</strong></p> <p>Success in CA exams demands a significant investment of time. Dedicate a minimum of 14 hours each day to sincere, focused study. This commitment ensures that you have adequate time to cover all the necessary topics and allows for revision and mock tests.</p> <p><strong>Craft a Daily Schedule</strong></p> <p>A well-structured study schedule is vital for success. Give equal weight to all the subjects and topics within your syllabus. Create a customized timetable that incorporates mock tests and practice of previous years' papers.</p> <p><strong>Tackle Theory Subjects Methodically</strong></p> <p>Theory subjects can be particularly daunting due to their extensive content. Regularly revisit and revise theory subjects to stay on top of the vast amount of information they encompass.</p> <p><strong>Create Your Own Study Notes</strong></p> <p>Attempting to cover the entire syllabus in a single day is an unattainable feat. Crafting your own study notes is an invaluable strategy for facilitating quick and efficient revision. Short notes summarizing important concepts are a helpful resource for prompt review.</p> <p><strong>Polish Your Presentation Skills</strong></p> <p>Presentation skills play a pivotal role in CA exams. Work on enhancing the quality of your answers, ensuring clarity and conciseness. Improving your handwriting can also contribute to a better presentation. Regularly practice from Suggested Answers, RTP (Revision Test Papers), and MTP (Mock Test Papers) to refine your exam technique.</p> <p><strong>Stay Positive and Take Care of Your Well-being</strong></p> <p>CA exams place substantial demands on your mental and emotional well-being. Incorporate yoga, exercise, and meditation into your daily routine to manage stress. Prioritize a balanced diet and ensure you get sufficient rest for peak performance.</p> <p><strong>On Exam Day</strong></p> <p>During the exam, remember that you don't have to answer every question to pass. Focus your efforts on the questions you are most confident about. Avoid dedicating excessive time to a single question. After a brief break, shift your focus to the next exam. It's a fresh opportunity and a new day.</p> <p><strong>Aim for Excellence and Recognition</strong></p> <p>"Ordinary" and "extraordinary" are separated by that little word "extra." To achieve success in your CA exams, go the extra mile. Cultivate a passion for recognition and accomplishment. Put in extra effort, extra focus, and infuse every aspect of your preparation with that extra dedication. If you are ready to commit to the "extra," achieving a rank is well within your reach.</p> <p>In summary, the path to success in CA exams is a rigorous one. Avoid the pitfalls of selective studying, stay committed to thorough revision, and maintain a disciplined schedule. Your dedication to excellence, along with your focus on well-being, will ultimately pave the way for your achievements.</p> </div> <div class="bee-block bee-block-5 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-6 bee-image"><img class="bee-fixedwidth" style="max-width: 256px;" src="https://449612e088.imgdist.com/public/users/Integrators/BeeProAgency/1050921_1036096/TemplateImageCreate%20%282%29.png" alt="" /></div> <div class="bee-block bee-block-7 bee-paragraph"> <p><strong>Author</strong></p> <p><strong>CA CPA Vinod Kumar Agarwal</strong></p> <p>Founder - A.S.Foundation CA Coaching Classes, Pune</p> <p>AIR 2nd, 4th &amp; 24th in Foundation, Inter &amp; Final respectively.&nbsp;</p> <p>20+ Years of Rich Teaching Experience in CA Coaching</p> <p>India's No#1 Faculty for FR / SFM / Accounts / FM Eco.</p> </div> <div class="bee-block bee-block-8 bee-social"> <div class="content"><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.facebook.com/asfoundation.in" target="_self"><img title="facebook" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/facebook@2x.png" alt="Facebook" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.linkedin.com/in/ca-vinod-kumar-agarwal-63650b141/" target="_self"><img title="linkedin" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/linkedin@2x.png" alt="Linkedin" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.instagram.com/vkagarwal.ca" target="_self"><img title="instagram" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/instagram@2x.png" alt="Instagram" /></a></span></div> </div> </div> </div> </div> </div>urn:store:1:blog:post:9https://www.vknow.in/how-to-score-80-in-ca-final-sfm-examHOW TO SCORE 80+ in CA FINAL SFM EXAM<p>&nbsp;</p> <p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 107%; text-align: center; background: #Ffffff; margin: 2.0pt 0cm 4.0pt 0cm;"><strong><u><span style="font-size: 24px; line-height: 107%; color: black;">HOW TO SCORE 80+ in CA FINAL SFM EXAM</span></u></strong></p> <p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 107%; text-align: center; background: #F6EF95; margin: 2.0pt 0cm 4.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 107%; font-family: 'Verdana',sans-serif; color: black;">By CA, CPA Vinod Kumar Agarwal</span></strong></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #FF6600; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; text-indent: -21.25pt; background: #FF6600; border: none; padding: 0cm; margin: 2.0pt 0cm 4.0pt 21.25pt;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">IS SFM AS A TOUGH SUBJECT ?</span></strong></p> </div> <ul style="list-style-type: undefined; margin-left: 4px;"> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Many students consider SFM as a tough subject to handle and score,</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">SFM can be managed easily with good score in exam.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">This is not the case.</span></li> </ul> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #FF6600; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #FF6600; border: none; padding: 0cm; margin: 2.0pt 0cm 4.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">HOW SHOULD ONE PREPARE FOR CA FINAL SFM EXAM</span></strong></p> </div> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 8px;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><strong><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #131946;">I would like would like to give some guidance on CA final SFM Paper based on my experience.</span></strong></li> </ul> </div> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #FF6600; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #FF6600; border: none; padding: 0cm; margin: 2.0pt 0cm 4.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">ABOUT THE SFM SUBJECT</span></strong></p> </div> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: white; margin: 0cm 0cm 3.0pt 0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: #131946;">&nbsp;<img style="width: 511.8pt; height: 194.4pt;" 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alt="image" /></span></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #FF6600; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #FF6600; border: none; padding: 0cm; margin: 2.0pt 0cm 4.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">&nbsp;HOW TO PREPARE?</span></strong></p> </div> <table style="margin-left: 5.4pt; border-collapse: collapse; border: none;"> <tbody> <tr> <td style="width: 116.35pt; border: 2.25pt solid white; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: #131946;">&nbsp;</span></strong></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: #131946;">&nbsp;</span></strong></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: #131946;">&nbsp;</span></strong></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: #131946;">&nbsp;</span></strong></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: #131946;">&nbsp;</span></strong></p> </td> <td style="width: 15.05pt; border-top: 2.25pt solid white; border-right: 2.25pt solid white; border-bottom: 2.25pt solid white; border-image: initial; border-left: none; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: #131946;">&nbsp;</span></strong></p> </td> <td style="width: 116.35pt; border-top: 2.25pt solid white; border-right: 2.25pt solid white; border-bottom: 2.25pt solid white; border-image: initial; border-left: none; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"><br />&nbsp; <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;">&nbsp;</p> </td> <td style="width: 15.5pt; border-top: 2.25pt solid white; border-right: 2.25pt solid white; border-bottom: 2.25pt solid white; border-image: initial; border-left: none; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: #131946;">&nbsp;</span></strong></p> </td> <td style="width: 116.35pt; border-top: 2.25pt solid white; border-right: 2.25pt solid white; border-bottom: 2.25pt solid white; border-image: initial; border-left: none; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;">&nbsp;</p> </td> <td style="width: 16pt; border-top: 2.25pt solid white; border-right: 2.25pt solid white; border-bottom: 2.25pt solid white; border-image: initial; border-left: none; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: #131946;">&nbsp;</span></strong></p> </td> <td style="width: 116.35pt; border-top: 2.25pt solid white; border-right: 2.25pt solid white; border-bottom: 2.25pt solid white; border-image: initial; border-left: none; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;">&nbsp;</p> </td> </tr> <tr> <td style="width: 116.35pt; border: solid white 2.25pt; border-top: none; background: #92D050; padding: 0cm 5.4pt 0cm 5.4pt; height: 19.05pt;"> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: center; margin: 0cm;"><strong><span style="font-size: 12px; font-family: 'Verdana',sans-serif; color: black;">CONCEPTS BUILDING</span></strong></p> </td> <td style="width: 15.05pt; border-top: none; border-left: none; border-bottom: solid white 2.25pt; border-right: solid white 2.25pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 19.05pt;"> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: center; margin: 0cm;"><strong><span style="font-size: 12px; font-family: 'Verdana',sans-serif;">&nbsp;</span></strong></p> </td> <td style="width: 116.35pt; border-top: none; border-left: none; border-bottom: solid white 2.25pt; border-right: solid white 2.25pt; background: #C00000; padding: 0cm 5.4pt 0cm 5.4pt; height: 19.05pt;"> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: center; margin: 0cm;"><strong><span style="font-size: 12px; font-family: 'Verdana',sans-serif; color: white;">SIZE OF THE SYLLABUS</span></strong></p> </td> <td style="width: 15.5pt; border-top: none; border-left: none; border-bottom: solid white 2.25pt; border-right: solid white 2.25pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 19.05pt;"> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: center; margin: 0cm;"><strong><span style="font-size: 12px; font-family: 'Verdana',sans-serif;">&nbsp;</span></strong></p> </td> <td style="width: 116.35pt; border-top: none; border-left: none; border-bottom: solid white 2.25pt; border-right: solid white 2.25pt; background: #FF6600; padding: 0cm 5.4pt 0cm 5.4pt; height: 19.05pt;"> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: center; margin: 0cm;"><strong><span style="font-size: 12px; font-family: 'Verdana',sans-serif; color: white;">STUDY&nbsp;</span></strong></p> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: center; margin: 0cm;"><strong><span style="font-size: 12px; font-family: 'Verdana',sans-serif; color: white;">MATERIAL</span></strong></p> </td> <td style="width: 16.0pt; border-top: none; border-left: none; border-bottom: solid white 2.25pt; border-right: solid white 2.25pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 19.05pt;"> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: center; margin: 0cm;"><strong><span style="font-size: 12px; font-family: 'Verdana',sans-serif;">&nbsp;</span></strong></p> </td> <td style="width: 116.35pt; border-top: none; border-left: none; border-bottom: solid white 2.25pt; border-right: solid white 2.25pt; background: #0070C0; padding: 0cm 5.4pt 0cm 5.4pt; height: 19.05pt;"> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: center; margin: 0cm;"><strong><span style="font-size: 12px; font-family: 'Verdana',sans-serif; color: white;">STRATEGY</span></strong></p> </td> </tr> <tr> <td style="width: 116.35pt; border-right: 2.25pt solid white; border-bottom: 2.25pt solid white; border-left: 2.25pt solid white; border-image: initial; border-top: none; background: #e5f4d4; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 8px;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 9.0pt; color: black;">Subject is more on concepts.</span></li> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 9.0pt; color: black;">Vast syllabus becomes quite manageable if you build strong understanding of concepts rather simply solving problems.</span></li> </ul> </div> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm;"><span style="font-size: 12px; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> </td> <td style="width: 15.05pt; border-top: none; border-left: none; border-bottom: 2.25pt solid white; border-right: 2.25pt solid white; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm;"><span style="font-size: 12px; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> </td> <td style="width: 116.35pt; border-top: none; border-left: none; border-bottom: 2.25pt solid white; border-right: 2.25pt solid white; background: #ffd9d9; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 7.850000000000001px;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 9.0pt; color: black;">It is quite vast.</span></li> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 9.0pt; color: black;">A thorough understanding of the prescribed topics is enough for success in the exam</span></li> </ul> </div> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm;"><span style="font-size: 12px; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> </td> <td style="width: 15.5pt; border-top: none; border-left: none; border-bottom: 2.25pt solid white; border-right: 2.25pt solid white; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm;"><span style="font-size: 12px; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> </td> <td style="width: 116.35pt; border-top: none; border-left: none; border-bottom: 2.25pt solid white; border-right: 2.25pt solid white; background: #ffe4d1; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 7.850000000000001px;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 9.0pt; color: black;">Study material (ICAI)</span></li> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 9.0pt; color: black;">Suggested Answers</span></li> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 9.0pt; color: black;">RTP/MTP</span></li> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 9.0pt; color: black;">Good class notes</span></li> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 9.0pt; color: black;">Reference material</span></li> </ul> </div> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm;"><span style="font-size: 12px; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> </td> <td style="width: 16pt; border-top: none; border-left: none; border-bottom: 2.25pt solid white; border-right: 2.25pt solid white; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm;"><span style="font-size: 12px; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> </td> <td style="width: 116.35pt; border-top: none; border-left: none; border-bottom: 2.25pt solid white; border-right: 2.25pt solid white; background: #d5edff; padding: 0cm 5.4pt; height: 19.05pt; vertical-align: top;"> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 8px;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 9.0pt; color: black;">SFM is not only about Derivatives, Portfolio &amp;Forex.</span></li> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 9.0pt; color: black;">Lot of small topics which are easier and can be prepared with 100% accuracy in short span of time.</span></li> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 9.0pt; color: black;">Score 40-50 marks with full accuracy.</span></li> </ul> </div> <p style="line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm;"><span style="font-size: 12px; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> </td> </tr> </tbody> </table> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: #131946;">&nbsp;</span></strong></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: #131946;">&nbsp;</span></strong></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: #131946;">&nbsp;</span></strong></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #FF6600; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #FF6600; border: none; padding: 0cm; margin: 2.0pt 0cm 4.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">&nbsp;HOW TO STUDY THEORY:-</span></strong></p> </div> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 3.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: #131946;"><img style="width: 510.6pt; height: 127.8pt;" 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alt="image" width="770" height="381" /></span></strong></p> <p style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-size: 1px; line-height: 107%; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #FF6600; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #FF6600; border: none; padding: 0cm; margin: 2.0pt 0cm 4.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">SOURCES OF PREPARATION/BOOKS TO BE REFERRED:</span></strong></p> </div> <table style="width: 513.35pt; margin-left: 5.4pt; border-collapse: collapse; border: none;"> <tbody> <tr> <td style="width: 513.35pt; border: solid white 2.25pt; background: #FFE599; padding: 0cm 5.4pt 0cm 5.4pt; height: 17.0pt;"> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 12.95px;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Materials</span></li> </ul> </div> </td> </tr> <tr> <td style="width: 513.35pt; border: solid white 2.25pt; border-top: none; background: #FFF2CC; padding: 0cm 5.4pt 0cm 5.4pt; height: 17.0pt;"> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 12.95px;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Study Materials / Class notes</span></li> </ul> </div> </td> </tr> <tr> <td style="width: 513.35pt; border: solid white 2.25pt; border-top: none; background: #FFE599; padding: 0cm 5.4pt 0cm 5.4pt; height: 17.0pt;"> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 12.95px;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Practice Manual</span></li> </ul> </div> </td> </tr> <tr> <td style="width: 513.35pt; border: solid white 2.25pt; border-top: none; background: #FFF2CC; padding: 0cm 5.4pt 0cm 5.4pt; height: 17.0pt;"> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 12.95px;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Revision Test papers (to extent available)</span></li> </ul> </div> </td> </tr> <tr> <td style="width: 513.35pt; border: solid white 2.25pt; border-top: none; background: #FFE599; padding: 0cm 5.4pt 0cm 5.4pt; height: 17.0pt;"> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 12.95px;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Suggested answers (to extent available)</span></li> </ul> </div> </td> </tr> <tr> <td style="width: 513.35pt; border: solid white 2.25pt; border-top: none; background: #FFF2CC; padding: 0cm 5.4pt 0cm 5.4pt; height: 17.0pt;"> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 12.95px;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Mock Test Papers (at least for two terms)</span></li> </ul> </div> </td> </tr> </tbody> </table> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #FF6600; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #FF6600; border: none; padding: 0cm; margin: 2.0pt 0cm 4.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">&nbsp;</span></strong><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">HOW TO GET 80 +</span></strong></p> </div> <ul style="list-style-type: undefined; margin-left: 11.3px;"> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Prepare Theory on daily basis.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Make your own formulae book.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Practice solving a good number of questions on each topic (SM,&nbsp;</span><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">PM, RTP, Suggested answers, MTP, notes, Reference Book)</span><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Try to solve each problem on your own.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Don’t refer to solution from your notebook or any where else.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Use proper format for presentation.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Adequate Working Notes in supporting to your answers.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">State the assumption clearly.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Avoid overwriting. Strike off and write again.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">If there is a question for which you do know the answer but do not have the time to write it fully, write a synopsis for the answer.&nbsp;</span></li> </ul> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #FF6600; margin: 0cm 0cm 8.0pt 3.8pt;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #FF6600; border: none; padding: 0cm; margin: 2.0pt 0cm 4.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">OTHER KEY POINTS</span></strong></p> </div> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border: none; border-bottom: solid white 2.25pt; padding: 0cm 0cm 1.0pt 0cm; background: #D5EDFF; margin: 0cm 0cm 8.0pt 0cm;"> <ol style="list-style-type: undefined; margin-left: 1cmundefined;"> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">SFM, the question paper is purely practical. Therefore, you have to practice solving a good number of questions on each topic.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Try to solve each problem on your own (by yourself), in spite of just auditing the solution from notebook or study material. So, do practice on regular basis. Don’t refer to solution from your notebook or any where else.</span></li> </ol> </div> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 6.0pt 1.0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 6.0pt 1.0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> <ol style="list-style-type: undefined; margin-left: 1cmundefined;"> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Go through each and every topic thoroughly and understand conceptual points supporting each topic.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Try to solve as many questions as you can and also go through Practice Manual, Revision test papers, Suggested answers, Mock Test papers. (to the extent possible and available).</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">You should test your preparation by attempting some previous exam paper, revisions test papers, mock test papers under ultimate exam condition or environment. Later on check the result of your effort and make necessary correction/modification to your study preparations.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">I personally recommend you to attempt Revision test papers, Suggested answers, Mock test papers at least one in a day. You will find variety of questions and you will never get disappointed in exam hall.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Always leave&nbsp;left hand page&nbsp;for showing&nbsp;workings, assumptions and notes. Workings are a must for the answer to be&nbsp;valid&nbsp;and should be fairly elaborate. Present them parallel to the&nbsp;question&nbsp;concerned. Use last page of the booklet for rough work.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">You are advised to practice such numerical questions which cover the technical points, formulas and adjustments of entire chapters.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: black;">Before answering any question you need to make a rough solution in your mind and then go accordingly. No need to make hurry in papers like SFM as one mistake may spoil your entire efforts. In SFM you won’t get amendments very frequently, so no need to worry about amendments etc.</span></li> </ol> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; text-indent: 1.0cm; background: #D5EDFF; margin: 0cm 0cm 6.0pt 0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Wingdings 3'; color: black;">Æ</span><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: black;">&nbsp; Believe me, if you would study in this way, would be able to secure good marks in the&nbsp;</span></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; text-indent: 36.0pt; background: #D5EDFF; margin: 0cm 0cm 6.0pt 0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: black;">&nbsp; &nbsp;subject.</span></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; text-indent: 1.0cm; background: #D5EDFF; margin: 0cm 0cm 6.0pt 0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Wingdings 3'; color: black;">Æ</span><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: black;">&nbsp;&nbsp;</span><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: black;">I sincerely believe that the suggestions mentioned above would be of some help in SFM&nbsp;</span></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #D5EDFF; margin: 0cm 0cm 6.0pt 0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: black;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;preparation.</span></p> <p style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-size: 13px; line-height: 107%; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> <p style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-size: 13px; line-height: 107%; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> <p style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-size: 13px; line-height: 107%; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> <p style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-size: 13px; line-height: 107%; font-family: 'Verdana',sans-serif;">&nbsp;</span></p> <p style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="font-size: 13px; line-height: 107%; font-family: 'Verdana',sans-serif;">&nbsp;</span></p>urn:store:1:blog:post:8https://www.vknow.in/failed-in-ca-exams-its-okFAILED IN CA EXAMS - Its OK<div class="bee-page-container"> <div class="bee-row bee-row-1"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-2 bee-heading"> <h1 style="color: #7747ff; direction: ltr; font-family: Arial, Helvetica, sans-serif; font-size: 38px; font-weight: bold; letter-spacing: normal; line-height: 120%; text-align: center; margin-top: 0; margin-bottom: 0;">FAILED IN CA EXAMS - Its OK</h1> </div> <div class="bee-block bee-block-3 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-4 bee-paragraph"> <p><strong>Embrace Failure as a Stepping Stone to Success in CA Exams</strong></p> <p>Failing a CA final exam is not a defeat; it's a step towards your ultimate goal of becoming a Chartered Accountant. There is no shame in admitting your failure. Many successful CAs stumbled on their journey but eventually found their footing in the professional world.</p> <p><strong>1. Analyze Your Failures Objectively</strong></p> <p>Rather than attributing your failure to luck or external factors, it's crucial to be candid with yourself. Take a hard look at the reasons behind your unsuccessful attempt and jot them down on paper. These reasons could range from inadequate preparation and leaving gaps in your subject knowledge to pre-exam nerves or time mismanagement. This self-assessment is a critical first step toward improvement.</p> <p><strong>2. Conduct a SWOT Analysis of Subjects</strong></p> <p>Perform a SWOT analysis on each subject. Recognize your strengths and weaknesses, and use this knowledge to tailor your study approach. Identify the subjects where you need to invest extra effort to ensure success.</p> <p><strong>3. Understand Your Body and Mind</strong></p> <p>Learn when your mind is at its most receptive. It may be during the early morning, late at night, or in the afternoon. Capitalize on this by dedicating these peak times to tackle challenging subjects that require your full concentration.</p> <p><strong>4. Plan Your Preparations Strategically</strong></p> <p>A well-thought-out plan is the foundation of your success. Having a clear action plan is essential. Determine how much time you will allocate to each subject or topic, and establish revision schedules. Keep tabs on your progress regularly to stay on track.</p> <p><strong>5. Avoid Negative Influences</strong></p> <p>Surround yourself with positivity and support. Steer clear of negative people and environments. Avoid those who constantly remind you of your past failures or propagate pessimistic views about the exams. Maintain a positive and uplifting atmosphere that encourages your efforts.</p> <p><strong>6. Revise, Revise, Revise</strong></p> <p>Effective revision is your passport to success. Write out solutions to problems, even if you know them well. Avoid the pitfall of solving practical problems orally; write them down. Plan your study regimen to ensure at least three complete revisions of important topics, fostering confidence in your knowledge.</p> <p><strong>7. Make Use of Mock Tests, RTPs, and Suggested Answers</strong></p> <p>Mock Test Papers (MTPs) are invaluable for understanding the exam's pattern, while RTPs and Suggested Answers instill confidence that your preparation is thorough. Incorporate these resources into your study routine for comprehensive readiness.</p> <p><strong>8. Conquer Pre-Exam Nervousness</strong></p> <p>An hour before the exam, keep a clear head. Counter nervousness by affirming your preparedness and ability. Remind yourself that you've diligently studied, done your best, and are fully equipped to excel in the exam.</p> <p><strong>9. Prioritize Proper Sleep</strong></p> <p>Don't underestimate the power of a good night's sleep. Adequate rest is essential for maintaining clarity and focus during exams. Prioritize sleep in your exam-day routine.</p> <p>In conclusion, every stumble in your CA journey is a chance for growth and improvement. Failure is not an endpoint but a stepping stone towards your dream of becoming a Chartered Accountant. Remember these tips, stay committed to your goals, and keep moving forward. Best of luck in your exams; your success story is waiting to be written!</p> </div> <div class="bee-block bee-block-5 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-6 bee-image"><img class="bee-fixedwidth" style="max-width: 256px;" src="https://449612e088.imgdist.com/public/users/Integrators/BeeProAgency/1050921_1036096/TemplateImageCreate%20%282%29.png" alt="" /></div> <div class="bee-block bee-block-7 bee-paragraph"> <p><strong>Author</strong></p> <p><strong>CA CPA Vinod Kumar Agarwal</strong></p> <p>Founder - A.S.Foundation CA Coaching Classes, Pune</p> <p>AIR 2nd, 4th &amp; 24th in Foundation, Inter &amp; Final respectively.&nbsp;</p> <p>20+ Years of Rich Teaching Experience in CA Coaching</p> <p>India's No#1 Faculty for FR / SFM / Accounts / FM Eco.</p> </div> <div class="bee-block bee-block-8 bee-social"> <div class="content"><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.facebook.com/asfoundation.in" target="_self"><img title="facebook" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/facebook@2x.png" alt="Facebook" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.linkedin.com/in/ca-vinod-kumar-agarwal-63650b141/" target="_self"><img title="linkedin" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/linkedin@2x.png" alt="Linkedin" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.instagram.com/vkagarwal.ca" target="_self"><img title="instagram" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/instagram@2x.png" alt="Instagram" /></a></span></div> </div> </div> </div> </div> </div>urn:store:1:blog:post:7https://www.vknow.in/different-fields-of-articleshipDIFFERENT FIELDS OF ARTICLESHIP<p>&nbsp;</p> <div class="bee-page-container"> <div class="bee-row bee-row-1"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-2 bee-heading"> <h1 style="color: #7747ff; direction: ltr; font-family: Arial, Helvetica, sans-serif; font-size: 38px; font-weight: bold; letter-spacing: normal; line-height: 120%; text-align: center; margin-top: 0; margin-bottom: 0;"><span class="tinyMce-placeholder">DIFFERENT FIELDS OF ARTICLESHIP</span></h1> </div> <div class="bee-block bee-block-3 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-4 bee-paragraph"> <p>Embarking on articleship in the world of Chartered Accountancy is a pivotal juncture in your professional journey. It's an opportunity to bridge the gap between theory and practice, offering hands-on experiences and insights into the dynamic business landscape. Here, we delve into the various facets of articleship and its diverse branches:</p> <p><strong>1. Statutory Audit - Unveiling Financial Realities</strong></p> <p>During your articleship in statutory audit, you dive into the heart of financial statement examination. Your role involves scrutinizing the financial statements of clients to ensure compliance with relevant laws and regulations. This firsthand experience teaches you the art of interpreting financial records and boosts your confidence as you interact with senior management. It's a journey that often involves significant travel, allowing you to witness diverse industries and their operations.</p> <p><strong>2. Taxation - Navigating the Tax Landscape</strong></p> <p>In the realm of taxation, you have the opportunity to explore both direct and indirect tax systems. This field is an excellent fit for those looking to build careers in tax computation, tax advisory, tax structure, tax planning, and tax litigation. Unlike statutory audit, taxation articleship usually doesn't require extensive travel. A stint with a mid-sized firm or a Big4 can provide you with in-depth knowledge of tax provisions, procedures, and minutiae.</p> <p><strong>3. Internal Audit, Risk, and Advisory - Enhancing Business Efficiency</strong></p> <p>Internal audit, risk, and advisory articleship focuses on improving a company's controls and performance. It's an exploration of various business processes and ensures adherence to established policies and norms. This field demands substantial travel but enriches your understanding of businesses, and enhances your communication skills.</p> <p><strong>4. Mergers and Acquisitions - The Art of Evaluating Investments</strong></p> <p>Mergers and acquisitions involve offering expert advice on corporate consolidations, investments, and due diligence. It's your job to assess the viability of an investment or divestment. This articleship path equips you with a profound understanding of how valuations are carried out in real-world business scenarios.</p> <p><strong>5. Forensic Audit - Unearthing Fraudulent Acts</strong></p> <p>Forensic audit is an investigation-centric field that deals with fraud detection. It's a sensitive area, and consequently, not many firms offer articleship opportunities in this domain. A forensic audit seeks to identify and analyze evidence of fraudulent activities.</p> <p><strong>6. Transfer Pricing - Navigating International Transactions</strong></p> <p>With the globalization of businesses and the proliferation of multinational corporations, transfer pricing is gaining prominence. It deals with international transactions and taxation. Your role involves evaluating the transfer of goods, services, or intellectual property between related entities. The scope for this specialization is expanding rapidly.</p> <p><strong>In Summary - Charting Your Path</strong></p> <p>Choosing the right articleship field is a significant decision in your CA journey. Take time to identify your interests and inclinations. Opt for an area that provides a holistic learning experience, aligning with your long-term career aspirations.</p> <p>In conclusion, articleship is not just a mandatory requirement; it's a transformative phase in your professional development. It's a time to immerse yourself in the real world of accounting, where theory meets practice, and you lay the foundation for your future success as a Chartered Accountant.</p> </div> <div class="bee-block bee-block-5 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-6 bee-image"><img class="bee-fixedwidth" style="max-width: 256px;" src="https://449612e088.imgdist.com/public/users/Integrators/BeeProAgency/1050921_1036096/TemplateImageCreate%20%282%29.png" alt="" /></div> <div class="bee-block bee-block-7 bee-paragraph"> <p><strong>Author</strong></p> <p><strong>CA CPA Vinod Kumar Agarwal</strong></p> <p>Founder - A.S.Foundation CA Coaching Classes, Pune</p> <p>AIR 2nd, 4th &amp; 24th in Foundation, Inter &amp; Final respectively.&nbsp;</p> <p>20+ Years of Rich Teaching Experience in CA Coaching</p> <p>India's No#1 Faculty for FR / SFM / Accounts / FM Eco.</p> </div> <div class="bee-block bee-block-8 bee-social"> <div class="content"><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.facebook.com/asfoundation.in" target="_self"><img title="facebook" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/facebook@2x.png" alt="Facebook" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.linkedin.com/in/ca-vinod-kumar-agarwal-63650b141/" target="_self"><img title="linkedin" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/linkedin@2x.png" alt="Linkedin" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.instagram.com/vkagarwal.ca" target="_self"><img title="instagram" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/instagram@2x.png" alt="Instagram" /></a></span></div> </div> </div> </div> </div> <div class="bee-row bee-row-2"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-1 bee-icons"> <div class="bee-icon bee-icon-last"> <div class="bee-content"> <div class="bee-icon-image">&nbsp;</div> </div> </div> </div> </div> </div> </div> </div>urn:store:1:blog:post:6https://www.vknow.in/what-should-you-do-one-day-before-the-exam-and-on-exam-dayWHAT SHOULD YOU DO ONE DAY BEFORE THE EXAM AND ON EXAM DAY<p>&nbsp;</p> <div class="bee-page-container"> <div class="bee-row bee-row-1"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-1 bee-heading"> <h1 style="color: #7747ff; direction: ltr; font-family: Arial, Helvetica, sans-serif; font-size: 38px; font-weight: bold; letter-spacing: normal; line-height: 120%; text-align: center; margin-top: 0; margin-bottom: 0;">WHAT SHOULD YOU DO ONE DAY BEFORE THE EXAM AND ON EXAM DAY</h1> </div> <div class="bee-block bee-block-2 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-3 bee-paragraph"> <p>The day before your exam:</p> <p><strong>1. Relaxation is Key</strong></p> <p>The day before the exam, the most important word is "RELAX!" Take a deep breath and calm your nerves. You've put in months of preparation; now is the time to bring it all together.</p> <p><strong>2. Review Your Notes</strong></p> <p>Your study notes should be your best friends at this point. Ideally, you've prepared summaries or highlighted essential sections for quick reference. Focus your last-minute revision on these key areas.</p> <p><strong>3. Prioritize Sleep</strong></p> <p>A good night's sleep is essential for maintaining alertness during the exam. Rest well and recharge your mind.</p> <p>On the Exam Day:</p> <p><strong>1. Continue to Stay Calm</strong></p> <p>Once again, remember to "RELAX!" Reach the exam center at least half an hour before the scheduled time. Ensure you have all necessary items, such as your admit card and stationary.</p> <p><strong>2. The Hour Before the Exam</strong></p> <p>The hour leading up to the exam is crucial. Do whatever makes you feel confident and composed. We recommend taking at least 30 minutes to calm your nerves before the exam officially begins.</p> <p><strong>3. You've Got the Paper</strong></p> <p>As you receive the paper, you may find that you're unsure about the first question. Remember, you don't have to answer every question to pass. Focus on providing correct and well-structured answers, not on attempting every single question.</p> <p><strong>During the Exam: Time Management</strong></p> <p>Time management is a key factor during the exam. Here's a breakdown:</p> <p>Total exam time: 180 minutes</p> <p>Time required for initial paper inspection, writing your roll number, signing attendance sheets, and setting up your sheets: 10 minutes</p> <p>Minimum time for paper revision: 10 minutes</p> <p>Time left for writing the paper: 160 minutes</p> <p>Total marks: 100</p> <p>Time available per 1-mark question: 1.6 minutes</p> <p>Allocate your time wisely and avoid spending too much time on a single question.</p> <p><strong>After the Exam: A Fresh Start</strong></p> <p>After submitting your paper, your exam cycle starts again for the next one. Some crucial post-exam tips:</p> <p>Don't check your paper yourself.</p> <p>Avoid discussing the paper with fellow students or searching for answers in textbooks.</p> <p>Head home and prepare for your next exam.</p> <p><strong>Writing an Exam: Tips for Success</strong></p> <p>Your exam paper is your way of communicating with the examiner. It's not just about correct answers; it's also about effective presentation.</p> <p><strong>How to Answer Practical Questions</strong></p> <p>Explain your answers in a step-by-step manner, demonstrating a clear thought process. This allows the examiner to follow your logic and understand your approach.</p> <p><strong>How to Answer Theory Questions</strong></p> <p>For theory questions, presentation is paramount. Break your answers into paragraphs or bullet points. Underline headings and main points to guide the examiner's attention. Avoid using pencil or highlighters, and make sure your handwriting is legible, as poor handwriting and grammatical errors can leave a negative impression.</p> <p><strong>A Golden Rule: Make It Easy for the Examiner</strong></p> <p>Efficiently planning your answers before writing is essential. Your presentation begins with your planning. If you make it easy for the examiner to follow your responses, they are more likely to reward your efforts.</p> <p>In conclusion, staying calm, managing your time effectively, and presenting your answers clearly are essential elements for success in your exams. By following these guidelines, you can optimize your performance and increase your chances of excelling in your Chartered Accountancy exams.</p> </div> <div class="bee-block bee-block-4 bee-divider"> <div class="center bee-separator" style="border-top: 1px solid #dddddd; width: 100%;">&nbsp;</div> </div> <div class="bee-block bee-block-5 bee-image"><img class="bee-fixedwidth" style="max-width: 256px;" src="https://449612e088.imgdist.com/public/users/Integrators/BeeProAgency/1050921_1036096/TemplateImageCreate%20%282%29.png" alt="" /></div> <div class="bee-block bee-block-6 bee-paragraph"> <p><strong>Author</strong></p> <p><strong>CA CPA Vinod Kumar Agarwal</strong></p> <p>Founder - A.S.Foundation CA Coaching Classes, Pune</p> <p>AIR 2nd, 4th &amp; 24th in Foundation, Inter &amp; Final respectively.&nbsp;</p> <p>20+ Years of Rich Teaching Experience in CA Coaching</p> <p>India's No#1 Faculty for FR / SFM / Accounts / FM Eco.</p> </div> <div class="bee-block bee-block-7 bee-social"> <div class="content"><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.facebook.com/asfoundation.in" target="_self"><img title="facebook" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/facebook@2x.png" alt="Facebook" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.linkedin.com/in/ca-vinod-kumar-agarwal-63650b141/" target="_self"><img title="linkedin" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/linkedin@2x.png" alt="Linkedin" /></a></span><span class="icon" style="padding: 0 2.5px 0 2.5px;"><a href="https://www.instagram.com/vkagarwal.ca" target="_self"><img title="instagram" src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/t-only-logo-dark-gray/instagram@2x.png" alt="Instagram" /></a></span></div> </div> </div> </div> </div> <div class="bee-row bee-row-2"> <div class="bee-row-content"> <div class="bee-col bee-col-1 bee-col-w12"> <div class="bee-block bee-block-1 bee-icons"> <div class="bee-icon bee-icon-last"> <div class="bee-content"> <div class="bee-icon-label bee-icon-label-right">&nbsp;</div> </div> </div> </div> </div> </div> </div> </div>urn:store:1:blog:post:5https://www.vknow.in/why-recorded-lectures-are-superior-to-online-live-lecturesWHY RECORDED LECTURES ARE SUPERIOR TO ONLINE LIVE LECTURES<p><a href="/images/uploaded/WHY%20RECORDED%20LECTURES.pdf" target="_blank" rel="noopener"><strong>WHY RECORDED LECTURES&nbsp;</strong><strong>ARE SUPERIOR TO ONLINE LIVE LECTURES ... Click here to read more .</strong></a></p>urn:store:1:blog:post:4https://www.vknow.in/how-to-make-online-study-at-home-more-effectiveHOW TO MAKE ONLINE STUDY AT HOME MORE EFFECTIVE<p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 115%; text-align: center; background: #385623; margin: 2.0pt 0cm 4.0pt 0cm;"><strong><span style="font-size: 16px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">HOW TO MAKE ONLINE STUDY AT HOME MORE EFFECTIVE</span></strong></p> <p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 115%; text-align: center; background: #FBE4D5; margin: 2.0pt 0cm 4.0pt 0cm;"><span style="font-size: 1px; line-height: 115%; font-family: 'Verdana',sans-serif; color: black;">&nbsp;</span></p> <p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 115%; text-align: center; background: #FFC000; margin: 2.0pt 0cm 4.0pt 0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: black;">By CA, CPA Vinod Kumar Agarwal</span></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #833C0B; margin: 0cm 0cm 8.0pt 0cm;"> <p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 115%; text-align: justify; text-indent: -21.25pt; background: #833C0B; border: none; padding: 0cm; margin: 2.0pt 0cm 6.0pt 21.25pt;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">&nbsp;MAKE STUDYING AT HOME MORE EFFECTIVE</span></strong></p> </div> <ul style="list-style-type: undefined; margin-left: 7.850000000000001px;"> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Cooped up at home, for the last four months, students have been attending virtual classes at their homes.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">The students can’t interact with their classmates or teachers in the real world.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">They feel sad, worried and confused.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">For some, e-learning might be even tougher than being in class.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">But there are some ways to stay focused and make lockdown learning a better experience. &nbsp;</span><span style="line-height: 115%; font-family: 'Verdana',sans-serif; color: #002060;">&nbsp;</span></li> </ul> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #833C0B; margin: 0cm 0cm 8.0pt 0cm;"> <p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 115%; text-align: justify; background: #833C0B; border: none; padding: 0cm; margin: 2.0pt 0cm 6.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">&nbsp;YOUR BED MAY SEEM COMFY, BUT IT’S NOT FOR STUDYING</span></strong></p> </div> <ul style="list-style-type: undefined; margin-left: 7.850000000000001px;"> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">While you may be more inclined to study on your bed or the sofa, it’s not exactly a smart choice.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Doing so can lead to bad posture and body ache.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">You might even fall asleep while you study on your bed!</span></li> </ul> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #833C0B; margin: 0cm 0cm 8.0pt 0cm;"> <p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 115%; text-align: justify; background: #833C0B; border: none; padding: 0cm; margin: 2.0pt 0cm 6.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">&nbsp;YOUR BED MAY SEEM COMFY, BUT IT’S NOT FOR STUDYING</span></strong></p> </div> <ul style="list-style-type: undefined; margin-left: 7.850000000000001px;"> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">While you may be more inclined to study on your bed or the sofa, it’s not exactly a smart choice.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Doing so can lead to bad posture and body ache. </span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">You might even fall asleep while you study on your bed!</span></li> </ul> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #833C0B; margin: 0cm 0cm 8.0pt 0cm;"> <p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 115%; text-align: justify; background: #833C0B; border: none; padding: 0cm; margin: 2.0pt 0cm 6.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">&nbsp;PAY ATTENTION TO LIGHTING</span></strong></p> </div> <ul style="list-style-type: undefined; margin-left: 7.850000000000001px;"> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Make sure the spot you pick as your studying corner has plenty of natural lighting.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">If you are studying in the evening or night time, find a spot directly under the light or use a table lamp.</span></li> </ul> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #833C0B; margin: 0cm 0cm 8.0pt 0cm;"> <p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 115%; text-align: justify; background: #833C0B; border: none; padding: 0cm; margin: 2.0pt 0cm 6.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">&nbsp;CHANGE UP YOUR SCHEDULE</span></strong></p> </div> <ul style="list-style-type: undefined; margin-left: 8px;"> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">If you are used to studying early in the morning, then shift study time to right after lunch or late evening.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">You can instead catch some extra sleep in the morning or even use it for meditation or working out.</span></li> </ul> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #833C0B; margin: 0cm 0cm 8.0pt 0cm;"> <p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 115%; text-align: justify; background: #833C0B; border: none; padding: 0cm; margin: 2.0pt 0cm 6.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">&nbsp;TAKE REGULAR BREAKS</span></strong></p> </div> <ul style="list-style-type: undefined; margin-left: 8px;"> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Instead of studying non-stop for hours, take some mini breaks.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Make yourself a yummy snack, stretch, spend some time with your parents.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">If you have a pet, relax in their company.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">The point is to get away from the study space and refresh your mind.</span>&nbsp;</li> </ul> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #833C0B; margin: 0cm 0cm 8.0pt 0cm;"> <p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 115%; text-align: justify; background: #833C0B; border: none; padding: 0cm; margin: 2.0pt 0cm 6.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">&nbsp;HAVE MULTIPLE STUDY SPOTS</span></strong></p> </div> <ul style="list-style-type: undefined; margin-left: 8px;"> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Try to find more spots where you can study.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">This can be in your room, in one corner of the living room and if you have a big kitchen, you can use that, too!&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">If you have a quiet rooftop or garden, when the weather allows, you can think about shifting your study time outdoors.</span></li> </ul> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #833C0B; margin: 0cm 0cm 8.0pt 0cm;"> <p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 115%; text-align: justify; background: #833C0B; border: none; padding: 0cm; margin: 2.0pt 0cm 6.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Verdana',sans-serif; color: white;">&nbsp;SET UP A STUDY SPACE</span></strong></p> </div> <ul style="list-style-type: undefined; margin-left: 8px;"> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Sitting on the right chair, having the table at a certain height etc., are also important.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Make sure you keep your study spot clean and clutter- free.</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Too many things around you can either distract you or discourage you from spending time there.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Verdana',sans-serif; font-size: 10.0pt; color: #002060;">Instead, to make that spot feel more like a classroom, get a chair, a desk and even a little cupboard to store your study material.</span></li> </ul> <p style="font-size: 15px; font-family: 'Calibri',sans-serif; line-height: 115%; text-align: center; background: white; vertical-align: baseline; margin: 2.0pt 0cm 4.0pt 0cm;"><span style="font-size: 33px; line-height: 115%; font-family: Playball; color: red;">All the Best !!!</span></p>urn:store:1:blog:post:3https://www.vknow.in/big-sized-firm-vs-mid-size-firmBig Sized Firm vs Mid Size Firm<p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: center; background: #0033CC; margin: 3.0pt 0cm .0001pt 0cm;"><strong><u><span style="font-size: 27px; line-height: 115%; color: #deeaf6;">BIG SIZED FIRM V/S MID SIZED FIRM</span></u></strong></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: center; background: yellow; margin: 3.0pt 0cm .0001pt 0cm;"><strong><span style="font-size: 16px; line-height: 115%; color: black;">By CA, CPA Vinod Kumar Agarwal</span></strong></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #002060; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; text-indent: -21.25pt; background: #002060; border: none; padding: 0cm; margin: 3.0pt 0cm 4.0pt 21.25pt;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: white; border: none windowtext 1.0pt; padding: 0cm;">INTRODUCTION</span></strong></p> </div> <ul style="list-style-type: undefined; margin-left: 11.25px;"> <li><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946; border: none windowtext 1.0pt;">Articleship is a 3-year practical training phase that allows students to work on real assignments for real employers. It is a mandatory part of the CA program, and it provides a better overall learning experience. Articleship Training is one of the golden periods in the life of CA Aspirants. It is a golden roadmap for a CA Student from where he can gain exposure.</span></li> <li><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946; border: none windowtext 1.0pt;">It has been seen amongst students that they are a bit confused while choosing a firm for the articleship training.&nbsp;</span></li> </ul> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #002060; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; text-indent: -21.25pt; background: #002060; border: none; padding: 0cm; margin: 3.0pt 0cm 4.0pt 21.25pt;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: white; border: none windowtext 1.0pt; padding: 0cm;">Choosing the right CA Firm for your Articleship</span></strong></p> </div> <p style="font-size: 16px; font-family: 'Times New Roman',serif; text-align: justify; line-height: 115%; background: #CDDEFF; vertical-align: baseline; margin: 3.0pt 0cm 4.0pt 0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: #131946; border: none windowtext 1.0pt; padding: 0cm;">A good CA Articleship experience helps in understanding the practical aspects of what you have studied. Hence choosing the right CA articleship firm is important not only for CA final exams but also for success in future practices.</span></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #002060; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; text-indent: -21.25pt; background: #002060; border: none; padding: 0cm; margin: 3.0pt 0cm 4.0pt 21.25pt;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: white; border: none windowtext 1.0pt; padding: 0cm;">What do Big 4 Firms &amp; Mid-Sized Firms offer?</span></strong></p> </div> <ol style="list-style-type: decimal; margin-left: 11.25px;"> <li><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">You got to learn Auditing at its best. The same will not apply to small clients in mid-sized firms.</span></li> <li><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">Your role is much specified in Big 4 firms i.e., you will learn one aspect of accounting in every detail. In a mid-sized firm, your role is not defined, and you must learn everything. You will not specialize in a specific area.</span></li> <li><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">The way of working, procedures, and the method of achieving the same ultimate objective differs in big4 and midsize firms.</span></li> </ol> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #002060; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; text-indent: -21.25pt; background: #002060; border: none; padding: 0cm; margin: 3.0pt 0cm 4.0pt 21.25pt;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: white; border: none windowtext 1.0pt; padding: 0cm;">Which is appropriate for me?</span></strong></p> </div> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #CDDEFF; vertical-align: baseline; margin: 2.0pt 0cm 3.0pt 0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: #131946; border: none windowtext 1.0pt; padding: 0cm;">Now the question of where you should join arises. The answer is that it depends upon where you wish to be in the long term. Some general scenarios are:</span></p> <ul style="list-style-type: undefined; margin-left: 11.25px;"> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #002060; border: none windowtext 1.0pt;">Auditing &amp; Accounting related jobs in larger companies:</span></strong><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #c00000; border: none windowtext 1.0pt;">&nbsp;</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">Articleship in Big 4 Companies.</span></li> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #002060; border: none windowtext 1.0pt;">Jobs in big companies in other fields:</span></strong><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #c00000; border: none windowtext 1.0pt;">&nbsp;</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">Articleship in Big 4, with the effort to learn things on your own, which may be a prerequisite in those other fields.</span></li> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #002060; border: none windowtext 1.0pt;">Jobs in small companies:</span></strong><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946; border: none windowtext 1.0pt;">&nbsp;</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">Any option is fine, Big 4 firms are preferred.</span></li> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #002060; border: none windowtext 1.0pt;">Practice in non-Metro Cities:</span></strong><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946; border: none windowtext 1.0pt;">&nbsp;</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">Articleship in a mid-sized firm</span></li> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #002060; border: none windowtext 1.0pt;">Practice in Metro Cities:</span></strong><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #c00000; border: none windowtext 1.0pt;">&nbsp;</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">Articleship in Big4 either in taxation or in the auditing department.</span></li> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #002060; border: none windowtext 1.0pt;">Working in Start-up:</span></strong><strong><span style="font-size: 10.0pt; border: none windowtext 1.0pt;">&nbsp;</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">Articleship in a mid-size firm</span></li> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #002060; border: none windowtext 1.0pt;">Small Scale Business:&nbsp;</span></strong><span style="font-size: 10.0pt;">Articleship in a mid-size firm</span></li> </ul> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #002060; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; text-indent: -21.25pt; background: #002060; border: none; padding: 0cm; margin: 3.0pt 0cm 4.0pt 21.25pt;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: white; border: none windowtext 1.0pt; padding: 0cm;">Factors to consider while choosing a Mid-sized firm for Articleship</span></strong></p> </div> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #DEEAF6; vertical-align: baseline; margin: 3.0pt 0cm 4.0pt 0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: #131946; border: none windowtext 1.0pt; padding: 0cm;">As your CA articleship will shape your career ahead, then go with the best opportunities available to you, it is important to take decisions on correct parameters and not on a random basis. Following are the factors which must be kept in mind while joining the mid-sized firm:</span></p> <ol style="list-style-type: decimal; margin-left: 11.25px;"> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946; border: none windowtext 1.0pt;">The number of experienced partners:&nbsp;</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">More the number of experienced partners, better would be the development of the firm as a convention, and in turn, more opportunities for you to learn.</span></li> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946; border: none windowtext 1.0pt;">Size of firm &amp; number of articles:&nbsp;</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">Prefer firms which have at least 15-20 articles and a few Chartered Accountants as Managers, apart from the Partners. Learning at these firms is generally better than firms where the number of articles is few.</span></li> </ol> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; vertical-align: baseline; margin: 3.0pt 0cm 4.0pt 21.25pt;"><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: #131946;">&nbsp;</span></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; vertical-align: baseline; margin: 3.0pt 0cm 4.0pt 0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: #131946;">&nbsp;</span></p> <ol style="list-style-type: undefined; margin-left: 11.25px;"> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946; border: none windowtext 1.0pt;">Areas of work and scope of assignment:&nbsp;</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">The whole point of working in a midsize firm is to learn a variety of work and therefore, it is important to choose a firm that allows you to gain experience in different types of assignments.</span></li> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946; border: none windowtext 1.0pt;">Overall work environment:&nbsp;</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">An encouraging and cheerful environment in the office usually helps your overall development. Factors to consider while choosing a Big 4 firm for Articleship.</span></li> </ol> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #002060; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; text-indent: -21.25pt; background: #002060; border: none; padding: 0cm; margin: 3.0pt 0cm 4.0pt 21.25pt;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: white; border: none windowtext 1.0pt; padding: 0cm;">Factors to consider while choosing a Big4 firm for Articleship</span></strong></p> </div> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #DEEAF6; vertical-align: baseline; margin: 3.0pt 0cm 4.0pt 0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: #131946; border: none windowtext 1.0pt; padding: 0cm;">As such there aren’t many differences among the Big Four Firms as they all operate in almost the same way, especially when it comes to training articles. So, once you have decided to join a Big Four firm, the only question left to ask is the choice of city and the choice of department. Choose a city near your hometown and a department based on your plans. Big Four Firms usually hire in the auditing department and the options of Articleship in other departments like Business Taxation, Indirect Taxation, Financial Advisory, etc. are rare.</span></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #002060; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; text-indent: -21.25pt; background: #002060; border: none; padding: 0cm; margin: 3.0pt 0cm 4.0pt 21.25pt;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: white; border: none windowtext 1.0pt; padding: 0cm;">Factors to not consider while joining Articleship</span></strong></p> </div> <ol style="list-style-type: decimal; margin-left: 11.25px;"> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #002060; border: none windowtext 1.0pt;">Stipend:</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">&nbsp;The total loss of stipend will be compensated in a single month after becoming a CA if you focus on gaining experience and not earning money<strong>.&nbsp;</strong></span></li> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946; border: none windowtext 1.0pt;">Work Pressure:&nbsp;</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">Work pressure is always going to be there in real jobs, irrespective of what career roadmap you choose. So it is better to learn to handle pressure at an early stage rather than running away from it.</span></li> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946; border: none windowtext 1.0pt;">Friends:&nbsp;</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">Consider Articleship as an opportunity to network with new people as networking is a skill that is important in the long run. So don’t worry if you don’t have friends at the firm, and, don’t join a firm simply because you have friends there<strong>.</strong></span></li> <li><strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946; border: none windowtext 1.0pt;">The study leaves:&nbsp;</span></strong><span style="line-height: 115%; font-family: 'Tahoma',sans-serif; font-size: 10.0pt; color: #131946;">In general, all firms allow at least 3 months and on average 4 months of study leave for CA Final examination. More study leaves don’t help you in your preparation, it usually gets wasted.&nbsp;</span></li> </ol> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #002060; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #002060; border: none; padding: 0cm; margin: 3.0pt 0cm 4.0pt 0cm;"><strong><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: white; border: none windowtext 1.0pt; padding: 0cm;">Conclusion</span></strong></p> </div> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #DEEAF6; vertical-align: baseline; margin: 3.0pt 0cm 4.0pt 0cm;"><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif; color: #131946; border: none windowtext 1.0pt; padding: 0cm;">The choice of CA Articleship firm is a very important decision and therefore, make sure you choose wisely, as your career path depends upon it. And once selected, do your job with utmost honesty with a focus on learning. Never say no to any learning opportunity. You can blame the education system for its stiffness in ranking students' knowledge, however, Articleship is an open platform and a real-life experience. So don't make excuses for not performing well in this department of your career.&nbsp;</span></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; text-indent: -21.25pt; margin: 3.0pt 0cm 4.0pt 21.25pt;"><span style="font-size: 13px; line-height: 115%; font-family: 'Tahoma',sans-serif;">&nbsp;</span></p>urn:store:1:blog:post:2https://www.vknow.in/ca-3CA Practice v/s CA Job <p style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: center; background: #002060; margin: 0cm 0cm .0001pt 0cm;"><strong><span style="font-size: 24px; line-height: 107%; color: yellow;">JOB V/S PRACTICE AFTER CA</span></strong></p> <p style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: center; background: #FF9900; margin: 0cm 0cm .0001pt 0cm;"><strong><span style="font-size: 16px; line-height: 107%; color: black;">By CA, CPA Vinod Kumar Agarwal</span></strong></p> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #FFF2C9; margin: 0cm 0cm .0001pt 0cm;"><span style="font-size: 1px; line-height: 115%; font-family: 'Open Sans',sans-serif; color: #002060;">&nbsp;</span></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #FFC000; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #FFC000; border: none; padding: 0cm; margin: 2.0pt 0cm 2.0pt 0cm;"><strong><span style="font-size: 12px; line-height: 115%; color: black;">THE DILEMMA</span></strong></p> </div> <ul style="list-style-type: undefined; margin-left: 11.25px;"> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">Having got through CA Final, the question that revolves around CA fresher is whether to pursue job or practice.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">This is dilemma that mostly every CA fresher has faced.</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">Sometimes your heart says one while brains say another.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">Each alternative has his opportunity cost.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">This makes decision even tougher.</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">Practice may yield better returns but often less explored by fresher.</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt; background: #FFF0C1;">It has never been easy for a first-generation Chartered Accountant to start his/her own practice. Therefore, most of us join either Industry or a CA Firm.</span></li> </ul> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #FFC000; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #FFC000; border: none; padding: 0cm; margin: 2.0pt 0cm 2.0pt 0cm;"><strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; color: #002060; border: none windowtext 1.0pt; padding: 0cm;">ADVANTAGES OF DOING JOB:</span></strong></p> </div> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #FFF2C9; margin: 2.0pt 0cm 2.0pt 0cm;"><span style="font-size: 1px; line-height: 115%; color: #212529;">&nbsp;</span></p> <p style="font-size: 16px; font-family: 'Times New Roman',serif; text-align: justify; line-height: 115%; background: #FFD961; vertical-align: baseline; margin: 2.0pt 0cm 2.0pt 0cm;"><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">1. &nbsp; &nbsp; &nbsp;</span><strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">No investment -&nbsp;</span></strong></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 0cmundefined;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">You will get the periodic salary and don't have to invest anything.&nbsp;</span></li> </ul> </div> <p style="font-size: 16px; font-family: 'Times New Roman',serif; text-align: justify; line-height: 115%; background: #FFD961; vertical-align: baseline; margin: 2.0pt 0cm 2.0pt 0cm;"><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">2. &nbsp; &nbsp; &nbsp;</span><strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">Specialisation –&nbsp;</span></strong></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 0cmundefined;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">In a job, you mostly choose one domain and as you keep working there are scope of specialization in domain you choose.</span></li> </ul> </div> <p style="font-size: 16px; font-family: 'Times New Roman',serif; text-align: justify; line-height: 115%; background: #FFD961; vertical-align: baseline; margin: 2.0pt 0cm 2.0pt 0cm;"><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">3. &nbsp; &nbsp; &nbsp;</span><strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">Early returns –&nbsp;</span></strong></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 0cmundefined;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">Every month, your bank account will be credited by monthly salary.</span></li> </ul> </div> <p style="font-size: 16px; font-family: 'Times New Roman',serif; text-align: justify; line-height: 115%; background: #FFD961; vertical-align: baseline; margin: 2.0pt 0cm 2.0pt 0cm;"><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">4.&nbsp; &nbsp; &nbsp;&nbsp;</span><strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">High returns in Initial years –&nbsp;</span></strong></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 0cmundefined;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">Generally, the initial pay scale for CA students is high (i.e. 50,000- 2 lakhs per month).&nbsp;</span></li> </ul> </div> <p style="font-size: 16px; font-family: 'Times New Roman',serif; text-align: justify; line-height: 115%; background: #FFD961; vertical-align: baseline; margin: 2.0pt 0cm 2.0pt 0cm;"><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">5. &nbsp; &nbsp; &nbsp;</span><strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">No need of Networking –&nbsp;</span></strong></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 0cmundefined;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">If you do a job then you don’t need to make networks or build clients because that is taken care of by the employers.</span></li> </ul> </div> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #FFC000; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #FFC000; border: none; padding: 0cm; margin: 2.0pt 0cm 2.0pt 0cm;"><strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; color: #002060; border: none windowtext 1.0pt; padding: 0cm;">ADVANTAGES OF PRACTICE</span></strong><strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; color: #002060;">:</span></strong></p> </div> <p style="font-size: 16px; font-family: 'Times New Roman',serif; text-align: justify; text-indent: -21.3pt; line-height: 115%; background: #FFD961; vertical-align: baseline; margin: 2.0pt 0cm 2.0pt 21.3pt;"><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">1. &nbsp; &nbsp; &nbsp;</span><strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">Diversified learning -</span></strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">&nbsp;</span></p> <ul style="list-style-type: undefined; margin-left: 11.3px;"> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">In Practice, you must continuously keep learning.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">You must be updated about everything&nbsp;</span></li> </ul> <p style="font-size: 16px; font-family: 'Times New Roman',serif; text-align: justify; text-indent: -21.3pt; line-height: 115%; background: #FFD961; vertical-align: baseline; margin: 2.0pt 0cm 2.0pt 21.3pt;"><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">2. &nbsp; &nbsp; &nbsp;</span><strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">Better Returns in Long run –</span></strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">&nbsp;</span></p> <ul style="list-style-type: undefined; margin-left: 11.3px;"> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">In long run, your earnings are unlimited.&nbsp;</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">The more clients you can fetch, the better returns you can make in long run.</span></li> </ul> <p style="font-size: 16px; font-family: 'Times New Roman',serif; text-align: justify; text-indent: -21.3pt; line-height: 115%; background: #FFD961; vertical-align: baseline; margin: 2.0pt 0cm 2.0pt 21.3pt;"><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">3. &nbsp; &nbsp; &nbsp;</span><strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">Satisfaction –&nbsp;</span></strong></p> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"> <ul style="margin-bottom: 0cm; list-style-type: undefined; margin-left: 11.3px;"> <li style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 8.0pt 0cm;"><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">As working in your own firm gives more satisfaction than working under someone.&nbsp;</span></li> </ul> </div> <p style="font-size: 16px; font-family: 'Times New Roman',serif; text-align: justify; text-indent: -21.3pt; line-height: 115%; background: #FFD961; vertical-align: baseline; margin: 2.0pt 0cm 2.0pt 21.3pt;"><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">4. &nbsp; &nbsp; &nbsp;</span><strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">Autonomy –</span></strong><span style="font-size: 12px; line-height: 115%; font-family: 'Calibri',sans-serif; border: none windowtext 1.0pt; padding: 0cm;">&nbsp;</span></p> <ul style="list-style-type: undefined; margin-left: 11.3px;"> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">You are your own boss.</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">You would have full freedom of what you want to do, what work you want to do, and how you want to delegate authority and responsibility</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif; font-size: 9.0pt;">Sometimes you may earn less, but you have authority, and it gives you satisfaction and free of work pressure.</span></li> </ul> <div style="line-height: 107%; font-size: 15px; font-family: 'Calibri',sans-serif; border-top: double windowtext 4.5pt; border-left: none; border-bottom: double windowtext 4.5pt; border-right: none; padding: 1.0pt 0cm 1.0pt 0cm; background: #FFC000; margin: 0cm 0cm 8.0pt 0cm;"> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; background: #FFC000; border: none; padding: 0cm; margin: 2.0pt 0cm 2.0pt 0cm;"><strong><span style="font-size: 12px; line-height: 115%; color: #002060; border: none windowtext 1.0pt; padding: 0cm;">CONSIDERATIONS TO BE MADE WHILE MAKING DECISION</span></strong></p> </div> <ul style="list-style-type: undefined; margin-left: 7.850000000000001px;"> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif;">Do you want to take up risk in initial years or not?</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif;">Do you want to be employee or your own boss?</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif;">Early Returns or Scope of Unlimited Returns?</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif;">Are you good at building networks or not?</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif;">Investment or not?</span></li> <li><span style="line-height: 115%; font-family: 'Calibri',sans-serif;">Specialisation or Diversified Learning?</span></li> </ul> <p style="line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;"><span style="font-size: 13px; line-height: 115%;">&nbsp;</span></p>