CA INTER, FINAL, FOUNDATION NOTES

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Financial Reporting: Allocate a full 8 days for your Financial Reporting preparation. In this paper, the Institute has recently been including questions on smaller IND AS topics, so there's no specific ABC analysis to follow. Your primary focus should be on key chapters such as IND AS 115, 116, BC, Consolidation, 102, and 109, which collectively carry a significant weightage of approximately 60 marks. 📊 Make sure you're quick at solving problems because, even though the questions aren't super hard, they can take up a lot of time ⏱️. If the Institute decides to make the paper difficult, it won't make it difficult, but it will make it lengthy. Your speed will decide your completion of paper. 📝 Don't forget about the theoretical parts of the subject like CSR or Integrated Reporting; they can give you easy marks, usually around 6 to 8 marks. 📖📝 While solving financial reporting try solving sums with your hand instead of just ticking the points. Remember to stick to your study plan, and best of luck with your preparation! IMP - YOU STILL HAVE ENOUGH TIME TO SCORE EXEMPTION IN FR, SO DONT DOUBT YOURSELF ABOUT IT. JUST KEEP WORKING HARD. -CA RAJ BADIYANI https://t.me/CARajbadiyani

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🎓 This will be the last tip for Audit. 🔜 Next, we'll have tips on FR and Sfm. 📢 Join my channel to get the tips! Tip 8: MCQ Timing 😊 Option 1: 🚀 Start with MCQs: Begin your paper with multiple-choice questions (MCQs) to gain momentum. Reading and solving MCQs at the start is like a powerplay, helping you score marks without much writing. 🎯 Aim for 22-28 Marks: Scoring around 22 to 28 marks in MCQs is possible and reduces the risk of failing the paper. It boosts your confidence. Option 2- After 1 hour 🕑 Consider a Midway Break: If you have hand fatigue issues, you can choose to solve MCQs after the first hour to provide yourself a break. ❌ Avoid Leaving MCQs for Last: MCQs are highly scoring, but if you rush through them or misread the questions in the last hour, you might lose marks. 🌟 Bonus Tip: Read all MCQ answers, even if you believe you have the correct answer. Don't just mark your answer immediately; take the time to review. Time to be alloted for MCQ : depends on how difficult the MCQs are. Bt 30 to 45/50 mins can be a general rule. These tips will help you manage your time effectively and maximize your score on MCQs during your audit paper.😄 Tips by CA Raj Badiyani Presentation tips Tip 1 Tip 2 Tip 3 Tip 4 Tip 5 TIP 6 TIP 7 How to smartly complete CA FINAL AUDIT in less time ABC ANALYSIS OF STANDARDS

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Tips by CA Raj Badiyani 🔍 Tip No. 7: Summarize the Question It's important to create a short summary of the question. 📚 Whether you're dealing with FR, AUDIT, DT, or any subject, even case scenario MCQs, this technique is helpful. ✅ 🏆 Even high-achieving candidates, such as the All India Rank 2 holder who scored 82 in the Nov '22 Audit paper, uses this technique (📝 attached the answer of his rough working). Summarizing the question will help you solve problems faster and more accurately. 🔑 It's a valuable skill to improve your exam performance, so make sure to use iit ⚠️Caution: dont make too much summary. Make it short so that you dont end up wasting time. Presentation tips Tip 1 Tip 2 Tip 3 Tip 4 Tip 5 TIP 6 How to smartly complete CA FINAL AUDIT in less time ABC ANALYSIS OF STANDARDS

Tip#6 BY CA RAJ BADIYANI Tip for solving case scenario MCQs Step 1. Read the 1st Para of the case scenario to understand the characters involved. For eg in above question we can  identify the auditor and the entity (e.g, Venus is the auditor, FHDC is the bank). Step 2. Read the Questions Directly to know what they are asking for. Step 3.Now Read the Case Scenario, to get the whole picture,but now u exaclty know what the requirements are. Step 4. After reading the case scenario, read the questions again. ✔️ With the characters and story in mind, now answer the Q. By following these steps, u can approach case scenario MCQs more efficiently, leading to faster and more accurate responses. Presentation tips Tip 1 Tip 2 Tip 3 Tip 4 Tip 5 How to smartly complete CA FINAL AUDIT in less time ABC ANALYSIS OF STANDARDS

Presentation Tip #5: Always Include an Introductory Sentence 📝 If you go through the above ans written, you won't find much wrong in this ans. 👀📚 But, the score is just 2 marks. 🙁 Reason for this is ICAI expects an intro sentence of what is peer review, for which 1 mark was allotted. So, it is important to write an introductory sentence to your answers for topics like peer review, quality review, management review, operational audit,etc. Not always Institute will allot marks for this, but writing an introductory sentence leaves a good impression. This also applies to SAs. Also, this applies to FR. If you see the question asked on Ind AS 108, you will see none of the students have scored out of in that question even though it was an easy question. The reason was it required an intro sentence of what the operating segments in the given question were. PRESENTATION TIPS Tip 1 Tip 2 Tip 3 imp Tip 4 imp How to SMARTLY complete CA final Audit ABC ANALYSIS OF STANDARDS