How to answer practical questions in CA Exams
Knowing the answers in the CA exam may not be similar to knowing how to write those answers. Many experts would agree with that. The main emphasis here is how to write in a manner which gives an idea to the examiner that the student writing the paper is professional and organized. This may not fetch you marks for wrong answers, however, it does ensure that you gain extra points in the eyes of the examiner when you are correctly or partially correctly answering the exam questions.
A list of points on how to answer practical questions in CA Exams is presented as below.
1. At the beginning make the accounts/statement that has been asked in the question. For example, If question requires to prepare capital account, prepare capital Account at the beginning. Other accounts such as Profit and loss A/C and balance sheet if asked will come from working notes.
2. Make clear columns immediately on receipt of answer book.
3. It is better to leave one line (enough space) after every entry so that you can insert later if you missed something.
4. All calculations such as Total of the account should be done in a rough sheet and not on the main sheet. Otherwise if you get the figure wrong and want to revise it, the entry will not look clean.
5. If you are stuck on some adjustment, do not spend more then 30 seconds and move the next adjustment. Remember to revisit later if there is time left.
6. Be careful while carrying the amount to other account/statement.
7. If answer is to be given in a statement form, Amount should be written on the extreme side with particular from the left margin
8. Try to ensure that you write the correct amount/number in one go. Avoid making too many mistakes. remember all first time calculations need to be done on the rough sheet.
9. Keep your cool at all times as calculation needs concentration. One slip and you could miss the end result by a mile.
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