CA Notes & Updates : Commerce Updates

Functional Depression is real. 🔔 For Daily dose of Motivation & More Amazing Exam Tips Join t.me/ICAIexamtips On Telegram ⭐️

👩‍🎓 7 Guidelines on How to Overcome Failure in CA Exams: There are students who, after giving multiple attempts in CA Exams, failed to crack the  exam. I will discuss about something that you may not have done it previously.  After reading this you may be able to find out what action is required from your side to overcome failure. Well, I will be focusing on 8 major points. 1) Have a positive mind set: Yes, it is absolutely essential to keep yourself positive in difficult times. I know it is easy to say than to do. But you have to be positive. Tell me what will you gain by thinking negative.? Forget about your failures, forget about your attempts. Think as if that this May 2018 is your first attempt. You have to be absolutely fearless. 2) Replace your old  books with new ones : Yes, you have heard it right. Replace  your old  books(especially theory books)  to the extent possible with a new one. Because all your negative emotions are attached with those old books. 3) Revise, revise and revise : The key to success in CA exams is to revise again and again and again and again. Make sure that you are revising your subject for at least 5-7times. The more you revise, the more will be the subject in your grip. 4) Find out your mistakes and stop blaming ICAI: Unfortunately blaming ICAI, instead of finding your own mistakes have became the ultimate reason for the  failure. Find out your own mistakes. Do what ever it is required to do. Consult with your seniors, with friends, with teachers, changing your pattern of study, changing your time of study bla bla bla. Believe me guys until and unless you are unable to find out where your mistake is you will never be able to recover your failure. If you do the same thing again and again, you will end up with failure only. So finding out mistakes is inevitable. 5) Have your certified copies : If you are not good in a subject, if you think you should get more marks,  get your certfied copies of exam from the ICAI. See where marks are deducted, why they are deducted. See copies of students who are  getting good marks. Compare with yours one. 6) Give mock test : Mock test is essential to asses yourself. It will also help to increase your efficiency and accuracy. As you have read your syllabus multiple times, you can easily revise your subject and give mock test. Now a days there are online sites where you can give exams. Alternatively, ICAI also conduct mock tests. Get full advantage of it. 7) Articleship is essential : Now there may be students, giving group 2 while doing their articleship. Now what you have to do is manage your study time.  You can neither loose focus in articleship, nor loose focus on stydy. At least 6-7 hours of study per day is essential.  Now this may be one of the toughest thing to do. But you have to do it any how to get passed in exam.   In order to be a successful CA articleship is essential. On the other hand  you can't loose focus on your studies because of your articleship.  So its your responsibility how you should manage both.  Depending on how much study leave you will get, plan your studies.  📍 For Daily dose of Motivation & More Amazing Exam Tips Join t.me/ICAIexamtips On Telegram

Nobody is saying you to study 24x7. Even if you are studying for 4 hours, Make sure it's QUALITY STUDY 🎯 And You Are Not Just Staring At Books 📚👀 Got it? If Yes, then start it now ✊🏻 📍 For Daily dose of Motivation & More Amazing Exam Tips Join t.me/ICAIexamtips On Telegram

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IMPORTANT ANNOUNCEMENT Subject: Information Systems Audit – Assessment Test (ISA – AT), 25th July 2026 Members are hereby informed that the next Information Systems Audit (ISA) Course Assessment Test (3.0 Syllabus) which is open to the members of the Institute will be held on 25th July 2026 (Saturday) from 9 AM to 1 PM (IST) through Computer Based Test (CBT) Mode only at the following cities provided that sufficient number of candidates offer themselves to appear there from. Name of the State No. of Cities Name of the Examination City Andhra Pradesh 3 Guntur, Vijayawada and Visakhapatnam Assam 1 Guwahati Bihar 1 Patna Chhattisgarh 2 Durg and Raipur Chandigarh 1 Chandigarh Delhi / New Delhi 1 Delhi / New Delhi Goa 1 Goa Gujarat 4 Ahmedabad, Rajkot, Surat and Vadodara Haryana 2 Gurgaon (Gurugram) and Hisar Himachal Pradesh 1 Shimla Jammu & Kashmir 1 Jammu Jharkhand 1 Ranchi Karnataka 2 Belgaum and Bengaluru Kerala 1 Ernakulam Madhya Pradesh 4 Bhopal, Gwalior, Indore and Jabalpur Maharashtra 8 Amravati, Aurangabad (Chhatrapati Sambhajinagar), Kolhapur, Mumbai, Nagpur, Nashik, Pune and Solapur Odisha 1 Bhubaneswar Punjab 1 Ludhiana Rajasthan 4 Jaipur, Jodhpur, Kota and Sikar Sikkim 1 Gangtok Tamil Nadu 3 Chennai, Coimbatore and Tiruchirappalli Telangana 1 Hyderabad Uttar Pradesh 7 Agra, Ghaziabad, Gorakhpur, Kanpur, Lucknow, Noida and Varanasi Uttarakhand 1 Dehradun West Bengal 1 Kolkata The Council reserves the right to withdraw any centre at any stage without assigning any reason. The above Test is open only to the Members of the Institute who are already registered with the Institute for the ISA course and fulfill the eligibility criteria laid down. The fee payable for the above Assessment Test is ₹ 2000/-. An application for admission to the Information Systems Audit (ISA) Course - Assessment Test is required to be made on-line at https://isaat.icai.org from 8th June 2026 (Monday) to 21st June 2026 (Sunday) and remit the examination fee of ₹ 2000/- on-line by using VISA or MASTER or MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI.

ub. Revised Code of Ethics (13th edition) The revised Code of Ethics (13th edition)- Volume-I, II & III is applicable with effect from April 01, 2026 except for the s.no. (xxxi). The s.no. (xxxi) “Assessment and evaluation of Social Impact, CSR Impact, Business Responsibility and Sustainability Reporting, and the like” of Management Consultancy and other services issued under Section 2(2)(iv) of the Chartered Accountants Act, 1949 in Code of Ethics, Volume-I is effective from December 11, 2025. The revised Code of Ethics (13th edition) is accessible on www.icai.org at the following links:- Code of Ethics Volume – I – Domestic provisions of the Chartered Accountants Act,1949 and Regulations, etc., Council Guidelines and decisions. Link- https://resource.cdn.icai.org/92475coe2026v1.pdf Code of Ethics Volume – II- Converged with International Ethics Standards Board for Accountants (IESBA) Code of Ethics 2024 edition. Link- https://resource.cdn.icai.org/92476coe2026v2.pdf Code of Ethics Volume –III- Ethics Standards for Sustainability Assurance (including independence standards). Link- https://resource.cdn.icai.org/92477coe2026v3.pdf

IMPORTANT SHORTCUTS KEYS For your COMPUTER 🖥️ 💻🔥🍿. https://castudynotes.com/2025/12/28/important-shortcuts-keys-for-your-computer/ ✅️ Save it👇

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Need this kind of dedication for Exam. Fearless approach

If you’re still on the left, remember—you can always make it right. 💪 Here’s your Quick reminder of what holds you back and what drives you forward. ✨ Laziness stifles your ambition, preventing you from pursuing your goals with passion and determination. Anger clouds your judgment and erodes your wisdom, making it difficult to navigate challenges effectively. Fear shackles your dreams, keeping you from taking the risks necessary for growth. Ego hinders your ability to learn and evolve, while jealousy disrupts your inner peace and focus. Doubt undermines your confidence, making it hard to believe in yourself and your abilities. Recognize these obstacles, flip the script, and let positivity and resilience guide your journey. Be limitless! 🔥 📍 For Daily dose of Motivation & More Amazing Exam Tips Join t.me/ICAIexamtips On Telegram.

⌛️Helpful Articles for Interview Preparation: 🔖List of Useful SAP T-Codes for Accountants https://castudynotes.com/2025/04/10/list-of-useful-sap-t-codes-for-accountants/ 🪘Accounts Receivable (AR) interview questions and answers, from basic to advanced levels https://castudynotes.com/2024/10/31/accounts-receivable-ar-interview-questions-and-answers-from-basic-to-advanced-levels/ 🪘Tricky Record to Report Accounting Interview Q&A Insights https://castudynotes.com/2024/10/31/tricky-record-to-report-accounting-interview-qa-insights/ ♟Collection of senior accountant interview questions, categorized from basic to advanced, with answers https://castudynotes.com/2024/10/27/collection-of-senior-accountant-interview-questions-categorized-from-basic-to-advanced-with-answers/ ⏰Step-by-Step invoice processing flow in Accounts Payable https://castudynotes.com/2024/11/10/step-by-step-invoice-processing-flow-in-accounts-payable/ 🪘3 Way invoice Matching Matters for Your Business https://castudynotes.com/2024/11/28/3-way-invoice-matching-matters-for-your-business/ 📋Record to Report (R2R) Concepts in Details https://castudynotes.com/2024/11/28/record-to-report-r2r-concepts-in-details/ 📒Complete Guide to Accounts Reconciliation: Types , Purpose and Processes https://castudynotes.com/2024/11/29/complete-guide-to-accounts-reconciliation-types-purposes-and-processes/ 🧾Top Journal Entries frequently Asked in RTR processes https://castudynotes.com/2024/11/29/top-journal-entries-frequently-asked-in-rtr-processes/ 📚Accounts Receivable (A/R) entries during an Interview https://castudynotes.com/2024/11/30/accounts-receivable-a-r-entries-during-an-interview/ 🔖Difference Between Procure to pay (P2P) and Accounts Payable (AP) https://castudynotes.com/2024/11/30/difference-between-procure-to-pay-p2p-and-accounts-payable-ap/ 📯Basic Accounting Monthly Closing Checklist https://castudynotes.com/2024/12/01/basic-accounting-monthly-closing-checklist/ 🗞Know About What is Behind 3 Statement Forecast? https://castudynotes.com/2024/12/01/know-about-what-is-behind-3-statements-forecast/ 🔗Essential Journal Entries for Accurate Financial Accounting https://castudynotes.com/2024/12/25/essential-journal-entries-for-accurate-financial-accounting/ ⚖List of MS Excel Shortcut Key for office use https://castudynotes.com/2024/12/28/list-of-ms-excel-shortcut-key-for-office-use/ 🔋Collection of senior accountant interview questions, categorized from basic to advanced, with answers https://castudynotes.com/2024/10/27/collection-of-senior-accountant-interview-questions-categorized-from-basic-to-advanced-with-answers/ 🧯Mastering SAP FI CO a clear and Simple Guide to financial accounting and controlling https://castudynotes.com/2024/10/27/mastering-sap-fi-co-a-clear-and-simple-guide-to-financial-accounting-and-controlling/ 📽SAP T-codes for the Finance https://castudynotes.com/2025/01/04/sap-t-codes-for-the-finance/ 📡Key Areas to Focus on for an Oracle Financials Functional Interview Preparation https://castudynotes.com/2025/03/12/key-areas-to-focus-on-for-an-oracle-financials-functional-interview-preparation/ 🪘List of Top questions asked in Investment Banking interview https://castudynotes.com/2025/04/12/list-of-top-questions-asked-in-investment-banking-interview/ ⚖Must-Know Excel Formulas for Internal Auditors https://castudynotes.com/2025/04/12/must-know-excel-formulas-for-internal-auditors/ 📯Record To Report Interview Questions and Answers https://castudynotes.com/2025/10/06/record-to-report-interview-questions-and-answers/ 📍For More Jobs, Articleship related Updates Join @Jobs4CA On Telegram ❤️ Share Our Channel Link with your friends:- T.me/Jobs4CA

🥳Here are productivity tips 🏆for all of you 🔥🤗 1.🌟 Pomodoro Technique: 25min study + 5min break. 2. 🌟Time-blocking: Schedule study sessions. 3. 🌟Priority matrix: Focus on high-priority topics. 4. 🌟Eliminate distractions: Turn off notifications. 5. 🌟Task management apps: Trello, Todoist. 6. 🌟Batch similar tasks: Study, review, practice. 7. 🌟Review and revise regularly. Boost productivity, 🌪 and ace your next attempt!!✨🎯 📍 For Daily dose of Motivation & More Amazing Exam Tips Join t.me/ICAIexamtips On Telegram

Time is your most valuable asset, and yet, it’s the one thing most people struggle to control. Yes, we all have 24 hours, but the way you use those hours will determine the life you lead. Right, so how do you actually master it? With focus, consistency, and a few key strategies, you can start using time in a way that serves you. Imagine what life could look like if you stopped feeling overwhelmed by the clock. The methods in this post are simple, but their impact is huge. Start implementing even one of them today, and watch how things begin to change. “Time is what we want most, but what we use worst.” – William Penn Make sure you Join t.me/ICAIexamtips to make your feed thoughtful and help you to achieve greatness in life!💎

👩‍🎓 7 Guidelines on How to Overcome Failure in CA Exams: There are students who, after giving multiple attempts in CA Exams, failed to crack the  exam. I will discuss about something that you may not have done it previously.  After reading this you may be able to find out what action is required from your side to overcome failure. Well, I will be focusing on 8 major points. 1) Have a positive mind set: Yes, it is absolutely essential to keep yourself positive in difficult times. I know it is easy to say than to do. But you have to be positive. Tell me what will you gain by thinking negative.? Forget about your failures, forget about your attempts. Think as if that this May 2018 is your first attempt. You have to be absolutely fearless. 2) Replace your old  books with new ones : Yes, you have heard it right. Replace  your old  books(especially theory books)  to the extent possible with a new one. Because all your negative emotions are attached with those old books. 3) Revise, revise and revise : The key to success in CA exams is to revise again and again and again and again. Make sure that you are revising your subject for at least 5-7times. The more you revise, the more will be the subject in your grip. 4) Find out your mistakes and stop blaming ICAI: Unfortunately blaming ICAI, instead of finding your own mistakes have became the ultimate reason for the  failure. Find out your own mistakes. Do what ever it is required to do. Consult with your seniors, with friends, with teachers, changing your pattern of study, changing your time of study bla bla bla. Believe me guys until and unless you are unable to find out where your mistake is you will never be able to recover your failure. If you do the same thing again and again, you will end up with failure only. So finding out mistakes is inevitable. 5) Have your certified copies : If you are not good in a subject, if you think you should get more marks,  get your certfied copies of exam from the ICAI. See where marks are deducted, why they are deducted. See copies of students who are  getting good marks. Compare with yours one. 6) Give mock test : Mock test is essential to asses yourself. It will also help to increase your efficiency and accuracy. As you have read your syllabus multiple times, you can easily revise your subject and give mock test. Now a days there are online sites where you can give exams. Alternatively, ICAI also conduct mock tests. Get full advantage of it. 7) Articleship is essential : Now there may be students, giving group 2 while doing their articleship. Now what you have to do is manage your study time.  You can neither loose focus in articleship, nor loose focus on stydy. At least 6-7 hours of study per day is essential.  Now this may be one of the toughest thing to do. But you have to do it any how to get passed in exam.   In order to be a successful CA articleship is essential. On the other hand  you can't loose focus on your studies because of your articleship.  So its your responsibility how you should manage both.  Depending on how much study leave you will get, plan your studies.  📍 For Daily dose of Motivation & More Amazing Exam Tips Join t.me/ICAIexamtips On Telegram

Topper Interview AIR 1 – CA Final, January 2026 Examination https://castudynotes.com/2026/04/04/topper-interview-air-1-ca-final-january-2026-examination/

Download Ebook Pdf 📔The Power of Habit https://t.me/ICAIexamtips/411 📒Eat that Frog: 21 Great Way to  Stop Procrastinating  and Get More Done  in Less Time https://t.me/ICAIexamtips/410 🎬 Robert Iger,The Ride of a Lifetime- Lessons Learned from 15 Years as CEO of the Walt Disney Company (2019) https://t.me/ICAIexamtips/413 🏆Bob Johansen - Leaders Make the Future Ten New Leadership Skills for an Uncertain World : https://t.me/ICAIexamtips/414 🔋 Leadership on the Line, With a New Preface_ Staying Alive Through the Dangers of Change (2017) https://t.me/ICAIexamtips/419 👨‍💻 12 Disciplines of Leadership Excellence -Brian Tracy Peter Chee https://t.me/ICAIexamtips/420

List of MS Excel Shortcut Key for office use https://castudynotes.com/2024/12/28/list-of-ms-excel-shortcut-key-for-office-use/