How to score good marks in theory is the most discussed topic as exams approach. Here are few tips on it.

At this time when you have exams over your head and your mind is full of concepts and information provided by materials you might be confused that in spite of knowing concepts and good attempting why are we not able to score marks according to matter we have written specially in theory subjects. Through this article I am trying to figure out some small mistakes that we can make while writing answers which might help us in scoring marks according to the content we wrote and the way we present our ideas.

1. Language

The first thing that we can say to remember is your Language. Each student has a different way of representing the facts and the examiner has his own. So is there a language barrier. Yes, there might be. So, why not to use a language that is understood by both? That language is what is provided by ICAI.

The language used in ICAI modules is the one available with the person who checks your copies. So we need to use the technical language which can improve our way of explaining things. Now here’s the challenge! You can’t memorize the modules. As every problem has a solution here it is again. We said use technical language so you can find out certain Jargons or say words that convey your intention in technical way.

For example: instead of saying that we have checked the books of accounts of the organization and concluded that books are according to accounting principles we could write: after performing AUDITING PROCEDURES (like analytical procedures, substantive procedure depending upon your method of audit) at both ASSERTION LEVEL and FINANCIAL STATEMENT LEVEL we hereby conclude that the books of accounts present a TRUE and FAIR view of the organization.

This shows how the twist of words can help you out.

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2. Frame Complete Sentences

Now we learned some specific important words but it is essential to frame them out in complete and meaningful sentences. Here comes our 2nd point of consideration i.e frame complete sentences. Do not miss out completing words as they can destroy its meaning

3. Sequence is Important

Framing the sentences and providing them is correct sequence is equally important. For example if you are answering any case study then we need to answer in three paragraphs. Mentioning the facts of the case in 1st paragraph then law applicable in 2nd paragraph and then comes the conclusion that how it is affected. Maintaining a sequence of events happening helps you to clearly state your answer.

4. Point to Point Facts

Another key for good answer writing is giving point to point answers. You need not to explain the concept unnecessarily. You need to just provide the facts. In case you write elongated answers it will confuse you as well as the one who checks. Even while reading this you will be bored if I explain the points too much.

In case you have five marks question give at least 5 relevant points in your answer instead of writing a page of explanation. Do not repeat the points in just different forms or by jamming the words. Use proper five points. This can help you a lot in answering the relevant questions.

5. Read The Question Carefully

It is very important that you know what your question is asking you otherwise you are providing a correct solution to a wrong person. So read the question carefully, understand the situation & concept asked and then frame your answers.

6. Number of Question to be Attempted

We need to select the question we are attempting. As per ICAI policy it’s 1st five rather than best five. So avoid answering more number of questions. Attempt the 5 in best way possible. Select the question which you know best to attempt first.

7. True and False

While attempting True or False you need to attempt the question for 2 marks. Here you need to mention the reason to support your conclusion. Only providing the fact that whether the statement is correct or incorrect is not sufficient to gain marks. So you need to provide the reasoning behind it. Try giving minimum 2 points if possible to support your answer.

8. Mention of SA and Sections

In case there is a need to mention relevant number whether of SA or Section of Law or any accounting standard, mention them only if you are 100% sure of them. If you mention wrong number than you are indicating your lack of knowledge regarding two concepts, one the number you mentioned and other the concept you explained. In case you do not remember the number write the concept name, explaining and impact but do not mention WRONG NUMBERs.

9. Legible Handwriting

Last but not the least is your handwriting. Write it is legible form i.e. it is to be understood by the person checking your paper. It needs not to be too good but at least not too bad.

With these tips I conclude the article. I hope these tips will help you people to frame your answers properly and present your views. Study hard and get success with flying colours. All the best !!


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Qualification: CA in Practice
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Location: Rajasthan, IN
Member Since: 28 Jul 2018 | Total Posts: 5
I am a Chartered Accountant and i love to teach. Currently I am providing classes for Auditing and Assurance via You tube along with a practice in GST and MCA filings View Full Profile

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September 2021