Examination Techniques

The Institute of
Chartered Accountants
of Pakistan
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 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.
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.
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 Selective studies
Smaller grids are more important from the students’ point of view. How?
Because
 T cover the
To th grid,
id 6-10
6 10 marks
k questions
ti are always
l asked.
k d
 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 Instrument Act.
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2. Very little emphasis is on Introduction to Legal System,
System Trust Act
and Carriage of Goods by Sea Act. The coverage of these areas in
last three attempts was:
S
Session
i M k
Marks
Autumn 2012 20

Spring 2012 18

Autumn 2012 15

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 Failure to understand/address the
requirement
q of the question
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.
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.
messages
Many students gave the advantages and disadvantages
of the two approaches.
 Many students discussed Indifference Curves instead of
Iso-Quant Curve.
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Simple calculations are performed using
lengthy
g y methods
Example:
Depreciation
p ((20%)) under reducing
g balance methods
Cost 1,000
Depreciation 1st year 200
WDV 800
Depreciation 2nd year 160
WDV 640
Depreciation 3rd year 128
WDV at end of 3rd year 512

Alt
Alternative:
ti
WDV after 3 years: 1,000×0.8×0.8×0.8=512
Depreciation
p ((3rd y
year):
) 1,000×0.2×0.8×0.8=128
OR
200×0.8×0.8=128 5
 Wasting time in giving unnecessary and
irrelevant details

 “All I know approach”

pp
 “What I know approach”
 Confuse the examiner approach “Accrued Income is
the income which is accrued”.
 Excessive use of BOLD LETTERS, COLOURS etc.

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 Before the Examination

 Read all instructions very carefully.

 Don’t studyy late in the night.
g
 Reach the examination centre well before time.
 Reach your seat at least 5 minutes before the start
time.

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 How to utilize additional time of 15 minutes

 Decide the order in which questions are to be

attempted.
tt t d
 Understand the key requirements of each question.
 Underline or highlight the important items in each
question (do not write on question paper).

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 During the Examination

 Attempt all questions.

 In larger questions give think 1 or 2 minutes
in deciding:
 From where to start
 How to proceed
 How to conclude
 Leave space at the end of the answers to
add ideas later. Start each answer on fresh
sheet.

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 After the Examination

 Start studying the papers of next module

 In case of failure,
failure study the examiners comments
and suggested answers to identify your weaknesses
 Where applicable,
pp criticallyy analyse
y whyy yyou failed
to understand the requirements of a question.
 Try to solve the questions under examination
conditions and discuss with your teachers/seniors.
teachers/seniors

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 Extent of details required
Differentiate Between:

 List
 Identify
 Define
 Narrate
 Describe
 Briefly describe
 Explain
 Briefly explain
 Assess/evaluate

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 Memorize OR Understand?

Remember!
Rote learning is discouraged,
discouraged but:
 Key points and formulas need to be memorized as
well as understood.
understood
 Once you know the key points, you should be able
to explain
p them.
 Ability to explain require knowledge & power of
expression.
 K
Knowledge
l d comes from
f reading
di (course)
( ) books.
b k
 Power of expression comes from writing and
reading (any) books.
books

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Strictly follow the given instructions to avoid
cancellation of y
your answer book

 Write your Name and Roll Number on the top

perforated portion of the cover page of the Main
Answer Script only.
 Do not p put yyour Name,, Roll number or anyy other
identification mark on the Main or Supplementary
Answer Script under any circumstances except on
the detachable portion.
portion
 Avoid writing on the question paper or on any paper
other than the Answer Script.
 Do not write any message or appeal in the
Main/Supplementary Answer Book.

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 Be positive – Avoid misperceptions

1. All students who achieve 50 marks are

passed There is no quota system.
passed. system
2. There is no negative marking. No matter how
bad an answer may be,be there is no effect on
other questions.
3. Marking is not tough – it is lenient.
4. Consequential mistakes are not penalized.

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Wish you Best of Luck!

Th k you.
Thank

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