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What does a student learn in article training & are there any options available for student in completing the training?

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 asked

What does a student learn in articled training and are there any other options available for student in completing the articled training?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

Articleship training is considered as the most important learning phase in a CA student's carrier. The quality of articleship training you got will be a base for how good chartered accountant you will become. In articleship training you will learn the practical aspect of our profession, you will learn how things work in real life, how what ypu have studied till now applies to the real life situations, you will learn about auditing, taxation matters, tax audits, bank audits, accounting, filing of income tax returns, vat retuns service tax etc.

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

Articleship is very important to get practical exposure.

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

Articleship,which is the essence of chartered accountancy course plays a significant role in shaping the career prospects of an article. So here are some of the positive and negative aspects which an article assistant experience during a span of three years:- 1) Knowledge :- The first and foremost aspect is knowledge about a subject matter. Knowledge serves a base which helps us to understand the practical scenario about a particular task. 2) Experience :- Experience is what makes a person perfect. Not only knowledge is essential but experience plays an important role in shaping one's career. Because nothing can be done by "hit and trial method" which we usually adopt infinite time. It is through their experience which helps them to step upon a ladder of success. 3) Time Management :- Management of time has never been an easy task. Where these articles have to manage their tuitions, office, self studies as well as other works, these all requires a proper balance of time. Thus, we should thank 'ICAI' for providing such a platform which had made us realize the importance of time and how it should be utilized & managed. 4) Idea Generation :- How should a particular problem be tackled? Well, the answer to this question is obtained where the trainees learns the way to apply the provisions of tax, law and so on as per the requirement of the case. 5) Motivation :- A motivated trainee works with more efficiency which maximizes the output. Thus, at the initial stage of articleship one might fear but later on with their hard work and contionous effort put upon by them imbibes a sense of motivation. Such motivation generally arises by keeping an eagle's eye on their goal of becoming "Future chartered accountants" and working on its progress. 6) Continous Learning :- Learning, a continuous process which is never ending. This vital course provides a platform to the trainees which enables them to learn new things with respect to diversified syllabus and amendments & its applicability time to time. Where CA. Is not about mugging up of laws, rules & regulation, but is about understanding its practical approach. 7) Concentration :- What is mostly required is the degree of concentration one should dedicate while carrying out a particular activity. This sounds easy but when it is practically applied, it bears no fruit. The work environment which we get in the workplace enhances our concentration power which cannot be obtained in our home. 8) Ways To Deal With Clients :- Communication really matters a lot. There are various types of client whom we encounter in the office everytime. Therfore, one must possess such soft skills to deal with them so that we are able to takle such difficult and cool clients so that we are able to retain them. 9) Confidence :- It is commonly observed that a person who is confident enough but knows only 'tits and bits' about a subject matter snatches the gold medal from the person who possess full knowledge about the topic is not at all confident. So,it is during this span of time that the articles develops a sense of confidence. Confidence, which enhances their personality, motivates them to attain their objectives and so on. 10) Adoption Of Theories In Practical Cases :- Its the common tendency we think that what we learn is only for mugging and spitting it out on our answer papers so as to qualify our exams. But its practical utility is examined when we apply those theories in practical scenario. For ex:- We learn the provisions of tax and apply those provision for filing the returns. While undergoing 3 years of training, not only these article comes across such positive approach, but there are several reasons too which might shake their confidence as a result of which the trainees might also divert from their goal. Some of the reason for this are stated here as follows:- 1) Favoritism :- Favoritism is somewhere or the other prevalent in almost every office. Favoritism is what it sounds like favouring someone not because he/she is doing a great job, but due to other reasons for ex:- an article might be a relative of the boss. Favoritism often decreases trainees morale to do a particular task. 2) Particular Task Alloted To The Same Article :- It is often seen that where an article specializes in a particular task, then the same task is always allotted to them. This often results in 'lopsided development' among the articles. Not only this, after reaching a saturation point, such repetitive tasks may also result in boredom among the articles which might also increase the chances of error.This should be avoided by the boss so as to maintain a balance between all aspects of learning. 3) Domination By Senior Articles :- With the entry of new article in the office, its the normal tendency that the senior co- articles try to show their grip or control in the office by bullying and threatening them. As a result of which they might even decide to leave the office. 4) Complaining With Boss About Co-Articles :- Some of the articles in the office have a habit of bitching about other co- article to the boss just to create an impression in front of the boss by putting down the impression of other article. This is often done when one article feel jealous from the other or when they don't want other article to move ahead of them. 5) Scolding For A Mistake Of Others Fault :- Where in case, an article commits any error in the work allotted (foe ex:- in case where audit is assigned to two or more articles) then in order to save oneself from getting being scolded by a boss, the other co- article puts the entire blame on the other article. 6) Small Mistakes Might Result In Threatening The Articles To Take Transfers :- It so happens that even a small mistake committed by an article, either by himself or mistake is from client's side, its the articles who gets crushed between the two. In such a case, bosses often warn or threaten us to take transfers. 7) Demotivation :- Articles gets so demotivated when they are underestimated by the boss, even by the co- articles inspire of having complete knowledge about a subject matter. 8) Mismanagement Of Time :- 'Time is money' is the commonly said proverb. But, where in some cases where the articles are unable to manage their time and cope up with their studies along with their office, they are in a position to lose everything. A proper balance is, therefore very well required by the aspirants. 9) Health Related Issues :- Is forms one of the serious issue, though may sound comical, but such hectic schedule of tuitions, office and then again tuitions might result in skipping of our meals. In the initial stage, this might happen sometime, but later on this becomes the usual practice of skipping the breakfast or lunch or having one time meal only. Such practice may result in problems like sickness, laziness, feeling sleepy and so on. It is therefore required that one should have proper meals so that they are always energized to carry out their responsibilities.

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