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CA Final Forum - Questions and Answers

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How was paper of CA final Accounts in Nov 2013 ? Appraisal report by CA Examination paper of Accounts( Financial Reporting) in Nov 2013 was best paper asked by ICAI till now. It had all aspects which a CA final student should be tested for. Briefly it had following points 1. Questions were regarding drafting of policies and on revised schedule 2. Questions were from points generally left by students 3. Questions were regarding drafting of policies and on revised schedule VI in this manner testing useful entry level position introduction of applicant 4. Paper was protracted to test stretch levels of hopefuls. 5. Questions identified with Modern bookkeeping rehearses accordingly influencing understudies the individuals who don't upgrade themselves. Understudies who endured most were the individuals who did points comprehensively or the individuals who took after patterns and past examples. Additionally understudies who had not upgraded themselves with new focuses like ESOP with CASH ALTERNATIVES. I recall when I showed this point Ist time in May 2012 bunch, understudies said to me that I am pointlessly showing this point and this is not significant for exams but rather regardless I showed them. It's a matter of fulfillment that there was one question on this point in Nov 2013 and besides no other educator had shown it in their classes. This has given me advance certainty that I ought to keep on updating my addresses and present most current bookkeeping ideas in my coming groups. Our up and coming group will have references to old and new organizations act arrangements. Tip: ICAI had made inquiries on present day rehearses, continue overhauling yourself. Allude latest class notes, books and question bank. Old release books,notes CDs are not going to work. Presently let us bargain every Question 1 was necessary and was having 4 sections of 5 denote every It's section "a" was from AS 15 and it was a question like question in our book. Part "b" was on Guidance note on duty treatment on between time monetary explanations. ICAI had infrequently made inquiry from this theme. Our book had five comparative inquiries however understudies by and large abandon it considering to be not essential. Tip: Always cover all subjects done in class. Try not to leave anything in light of past patterns or examples Part "c" was a straightforward question on AS 9 in light of offer and repurchase point canvassed in class for instance. Point was additionally in book under heading deal and repurchase. Address additionally requested drafting of bookkeeping strategies which we instruct in theme " Corporate Financial Reporting'. Understudies who recollect class notes on the most proficient method to draft arrangements must have profited in this question. Tip: Do all focuses which are canvassed in classes. Part d depended on AS 13. It was in reference to meaning of ventures. I generally put push on definitions. This inquiries has given me facilitate certainty that I ought to proceed with my approach and improve information of understudies. I got various calls expressing gratitude toward me on this issue. Tip: Should dependably comprehend definitions and rationales. Understanding aides in exams. Packing entirely not permitted Question 2 was an exceptionally basic question of amalgamation done by every one of my understudies accurately. Tip : Students must practice a considerable measure on theme of amalgamation Question 3 was ESOP with money elective which I have talked about above. Address 4 was from Holding organization accounts. Question was like question done in class in our book. We had names of organizations 'Bat and Ball' yet ICAI address had names 'Feline and Rat'. Generally all focuses being referred to were same as in our book Tip : Students must practice a great deal on theme of Consolidation Question 5 was from point called valuation of Goodwill. It was an exceptionally basic Question 6 was having two sections Part a depended on figuring of reward in esteem included explanations canvassed in our classes and books. A straightforward question and all around endeavored by my understudies. Part b was brand valuation point. We had done in class valuation under potential gaining technique and question was on this strategy Question 7 depended on AS 30,31,32. A few educators were spreading bits of gossip that AS 30 to 32 are not applicable and they attempted to befuddle my understudies. I think they have an answer from ICAI. There were inquiries from AS 19, AS 12,AS 24 and AS 6 which all understudies endeavored it. By and large AN AMAZING PAPER. ALL THE BEST FOR REMAINING EXAMS PARVEEN SHARMA
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