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Writing the IPCC paper – Komal Jain (AIR 4)

Things to be kept in mind while writing the paper

General Instructions:

  1. The most important thing to do during the exams is to stay calm. It is very natural to panic but it will only lead to silly mistakes and forgetting things you already know

  2. During the reading time of 15 mins , make sure you read every question meticulously , select the ones that you know well and which are not time consuming and decide the order of questions which is very important

  3. Always start from the easiest questions to the most difficult ones
  4. Do not take excessive time for a question. Instead, if you do not know a particular question or are stuck in between, leave it and go to the next question

  5. Use your pencil to highlight key words in every point in a theory answer
  6. Relevant workings shown as per ICAI modules need to be actually shown in the paper. The marks will be awarded for the same

  7. Ensure you take enough rest and glance through the entire syllabus one day before the exams
  8. Do not get nervous or feel pressure if you feel an answer is incorrect or wrong. You will spoil the rest of the paper

Specific Instructions:

  • Accounts / FM / Costing:
    • The most crucial thing is time. The paper is lengthy and requires a lot of diligence. Do not give a lot of importance to presentation as it is not important and will take too much of your time. The priority is to complete the paper

    • While solving Accounting Standard questions, write the entire relevant text of the AS first and then relate the question to the text.

    • FM and costing formulas should be specifically written in the paper
    • Diagrams for costing should be drawn appropriately
    • Notes to Accounts form an Important part of the answer and carry a lot of marks
    • The candidate must write all detailed working notes for solving the problem wherever relevant or the examiner will be cutting marks for the same

  • Pure theory Subjects – Audit / SM
    • The most important thing is sticking to the content given in the study material / Source of study. Don’t get tempted to form your own answers as it will give a negative impression and wont fetch you marks.

    • Be as neat as possible with good handwriting in theory papers. Both quality and quantity of answer matters

    • Please write the POINTS actually being given in the Study Material or the source of study. Assume that this is the 10th std. and you are in SSC Board. Imagine the examiner only has the solution given to him and your answers should exactly match those given in the solution. Do not make up your own points.

  • Technical Subjects – Law / Tax / IT
    • Here the charm of the subject is the usage of technical words and jargons. In subjects like Law and Tax, the flow of the answer is very important

    • For answering questions in Law, please quote the provisions of the relevant act first, the next paragraph should explain the relation of the provision with the question in context and the last paragraph should be your conclusive answer

    • Try to write section numbers wherever possible, if you are unsure, avoid writing them
    • The most important aspect in IT is to write keywords. If the examiner cannot find them inspite of your answer being correct, marks will not be awarded

    • Do not write content that is irrelevant. Strictly stick to the content that is required
    • Please write complete explanations / notes to the gross income and total income questions in Direct Tax

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