Examination Techniques Examination Techniques

The Institute of
Chartered Accountants
of Pakistan
1
Views of the examiners Views of the examiners
Major reasons of failure in the Examination are:
1. Selective studies.
2. Failure to understand the requirement of the
question.
3. Failure to mould the answers in line with the exact
requirement of the question requirement of the question.
4. Simple calculations are performed using lengthy
methods.
5. Wasting time in giving unnecessary and irrelevant
details.
6. Failure to organize the answers properly.
2
Selective studies Selective studies
Smaller grids are more important fromthe students point of view. How?
Because
T th id 6 10 k ti l k d To cover the grid, 6-10 marks questions are always asked.
The relative amount of study required to cover the grid is far less as
compared to available marks.
E ample Example
1. In ML, students emphasize on Contract, Partnership, Sales of Good
and Negotiable InstrumentAct.
2 Very little emphasis is on Introduction to Legal System Trust Act 2. Very little emphasis is on Introduction to Legal System, Trust Act
and Carriage of Goods by Sea Act. The coverage of these areas in
last three attempts was:
S i M k Session Marks
Autumn 2012 20
Spring2012 18
3
Autumn 2012 15
Failure to understand/address the Failure to understand/address the
requirement of the question requirement of the question q q q q
Question required usefulness of a customer database
for a bank, which is about to launch its credit card.
Students discussed usefulness of the database for a
bank with no reference to the specific situation i.e.
launching of credit card.
Appointment of alternate directors was explained
instead of the provisions regarding assignment of office
by a director Some students described provisions by a director. Some students described provisions
related to casual vacancy.
The question required salient features of the direct and
indirect approaches in conveying bad news messages indirect approaches in conveying bad news messages.
Many students gave the advantages and disadvantages
of the two approaches.
Many students discussed Indifference Curves instead of
Iso-Quant Curve.
4
Simple calculations are performed using Simple calculations are performed using
lengthy methods lengthy methods g y g y
Example:
Depreciation (20%) under reducing balance methods p ( ) g
Cost 1,000
Depreciation 1
st
year 200
WDV 800 WDV 800
Depreciation 2
nd
year 160
WDV 640
Alt ti
Depreciation 3
rd
year 128
WDV at end of 3
rd
year 512
Alternative:
WDV after 3 years: 1,0000.80.80.8=512
Depreciation (3
rd
year): 1,0000.20.80.8=128 p ( y )
OR
2000.80.8=128
5
Wasting time in giving unnecessary and Wasting time in giving unnecessary and
irrelevant details irrelevant details
All I knowapproach pp
What I knowapproach
Confuse the examiner approach Accrued Income is
the income which is accrued.
Excessive use of BOLD LETTERS, COLOURS etc.
6
Before the Examination Before the Examination
Read all instructions very carefully.
Dont study late in the night. y g
Reach the examination centre well before time.
Reach your seat at least 5 minutes before the start
time.
7
How to utilize additional time of 15 minutes How to utilize additional time of 15 minutes
Decide the order in which questions are to be
tt t d attempted.
Understand the key requirements of each question.
Underline or highlight the important items in each Underline or highlight the important items in each
question (do not write on question paper).
8
During the Examination During the Examination
Attempt all questions.
In larger questions give think 1 or 2 minutes In larger questions give think 1 or 2 minutes
in deciding:
From where to start From where to start
How to proceed
How to conclude How to conclude
Leave space at the end of the answers to
add ideas later. Start each answer on fresh add ideas later. Start each answer on fresh
sheet.
9
After the Examination After the Examination
Start studying the papers of next module
In case of failure study the examiners comments In case of failure, study the examiners comments
and suggested answers to identify your weaknesses
Where applicable, critically analyse why you failed pp y y y y
to understand the requirements of a question.
Try to solve the questions under examination
conditions and discuss with your teachers/seniors conditions and discuss with your teachers/seniors.
10
Extent of details required Extent of details required
Differentiate Between:
List
Identify
Define
Narrate
Describe Describe
Briefly describe
Explain Explain
Briefly explain
Assess/evaluate
11
Memorize Memorize OR OR Understand? Understand?
Remember!
Rote learning is discouraged but: Rote learning is discouraged, but:
Key points and formulas need to be memorized as
well as understood well as understood.
Once you know the key points, you should be able
to explain them. p
Ability to explain require knowledge & power of
expression.
K l d f di ( ) b k Knowledge comes fromreading (course) books.
Power of expression comes from writing and
reading (any) books reading (any) books.
12
Strictly follow the given instructions to avoid Strictly follow the given instructions to avoid
cancellation of your answer book cancellation of your answer book yy
Write your Name and Roll Number on the top
perforated portion of the cover page of the Main perforated portion of the cover page of the Main
Answer Script only.
Do not put your Name, Roll number or any other p y , y
identification mark on the Main or Supplementary
Answer Script under any circumstances except on
the detachable portion the detachable portion.
Avoid writing on the question paper or on any paper
other than theAnswer Script.
Do not write any message or appeal in the
Main/SupplementaryAnswer Book.
13
Be positive Be positive Avoid misperceptions Avoid misperceptions
1. All students who achieve 50 marks are
passed There is no quota system passed. There is no quota system.
2. There is no negative marking. No matter how
bad an answer may be there is no effect on bad an answer may be, there is no effect on
other questions.
3. Marking is not tough it is lenient. 3. Marking is not tough it is lenient.
4. Consequential mistakes are not penalized.
14
Wish you Best of Luck!
Th k Thank you.
15