How to Study Theory Subjects in CA Inter

Theory subjects in CA Inter Chartered Accountancy course have always been challenging for students. If theory subjects are studied through proper planning and dedication, these can be scoring too. This article will focus more on tips and tricks to study theory subjects in CA Intermediate.

In CA Intermediate, the main theory subjects which are quite challenging for the students are Corporate & Other Laws, Audit & Assurance and EIS-SM. Many times these subjects become the reason for failure of students. The below mentioned points must be kept in mind to score good marks in theory subjects:

How to Study Theory Subjects in CA Inter

  1. Understand the concepts carefully

    The main thing to keep in mind is conceptual clarity. While studying a theory subject for the first time, he/she must focus on understanding what is being said in the text. If one finds the language of study material of ICAI difficult, he/she may try books from other authors who use more easy language. Don’t try to jump up on difficult words from  the very start. Students must focus on understanding the provisions of law and standards on auditing thoroughly as a good grip on these will help the student to attempt the exams easily.

  2. Make revision notes & charts

    As we know that CA students have only one day for preparation just before the exam, it is very difficult to study the whole syllabus in such a short time. So a student must make short revision notes and charts which will help him/her to revise the syllabus in a short time. Try to make them in your own language for better understanding. Make points to remember list for EIS- SM. It will help to score more in exams.

  3. Solve Case studies

    After having good conceptual clarity regarding a topic, a student should try to solve some case studies as it will help him/her to apply the concept understood by him. The institute also set theory exam papers with case study based questions. Also studying Case Laws in Corporate & Other Laws will help students to answer case study based questions.

  4. Focus more on important chapters

    One must check the weightage of various portions of the syllabus and allocate your time accordingly. Majority of the questions are asked from the important portion of the syllabus. So not focusing more on these chapters will leave you with less marks. Amendments are also considered very important from the examination point of view. Students must cover them properly.

  5. Multiple revisions are must

    In theory subjects the main key is to do multiple revisions. No matter how much thoroughly one studies, without proper revisions the student may forget it. After doing multiple revisions the students get used to the author’s language and help him to frame answers properly. This will imprint a good impression on the examiner.

  6. Solve mock tests and past papers

    By solving mock tests and past exam questions, a student gets an idea about the level of questions asked in the exams and it helps him/her to analyse where he/she stands. It also helps in confidence building of the students.

  7. Focus on presentation skills

    If a student knows the answer to a question but couldn’t frame it well, he/she will be left with few marks. Proper framing of the answer and how you present it is very important from examinations point of view. It can help a student to score 10-15 extra marks in the exams.

    Theory subjects can be scoring if studied through a structured planning. A student must use the process of recalling and recapitulating after regular intervals. Do prioritize your time to important chapters and make quick look notes of them in your own words. These are simple steps which can help a student to score good in theory subjects.

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