UNDERSTANDING CA/CS/CMA EXAM QUESTIONS

so here www.caspot.com is providing TIPS TO THE CA/CS/CMA students to understand the questions asked in the CA/CS/CMA exams..


In my continuous efforts to address many issues faced by
students appearing for professional exams, I found that
majority of students doesn’ t read and understand the
questions properly before they answer . Professional
exam papers are set in such a way that questions plays a
vital role to judge the knowledge of students . Since ,
papers will focus more on concept level understanding of
the subject , it is important that a professional student
should know how to read and understand the question
paper . In my experience in different capacities with the
professional institute and as a trainer for professional
courses, I thought of writing this article to help the
students in understanding some of the important
terminology / verbs which will be used in question .
It may be practical or theory questions , but the use of
some of the key words in questions may indicate what the
paper setter is exactly looking in the answers given by
the students . Since , answers are to be very specific and
give all the information what the examiner is looking
for , it becomes important from the part of students to
read and understand question properly . Always remember
it is quality of answers and presentation skills which are
very important to clear professional exams. In this
article , I try to give you some of the tips as to how to
read and understand some of the key words and
accordingly how to present your answers so that you
score good marks .
I would like to now bring your attention on some of the
key word which is commonly used in questions and which is
very important for students to understand before they
write the answers –
DESCRIBE : Dictionary meaning is “ to tell the facts ,
details or particulars of something ”. Many time theory
questions in exam will use the word DESCRIBE , this
clearly means that the answer should give the key
features about what it is asked for . Here focus is more
on specifics and the paper setter is not interested for
general answers . He is looking for more appropriate
answers and wants the students to give the most
important and justifiable facts about the question asked
for .
For Eg . Describe the weighted average pricing method ?
Ans First give the formula for calculating weighted
average , then you needs to give key features like , it is
important that first we need to finalise on the period to
assign weights and last you need to tell the advantages
and disadvantages of this method .
DISTINGUISH : Dictionary meaning is “ to point out an
essential disparity” . Most of the time students doesn’ t
understand this word and gives unnecessary information .
The intention of using such verb in question is to find
whether student can bring about the main highlights of
differences between.
For Eg. Distinguish between Financial Audit and Cost
Audit ?
In such question , your answer should clearly highlight
the areas where differences exist like – Objective ,
Nature , Appointment , Periodicity , Report submission .
EXPLAIN : Dictionary meaning is “Clarify , Define ”, “ to
make understandable the nature or meaning of
something ”. By asking Explain in the question , paper
setter is looking at a student to make clear what is
asked in the question . He expects students to bring out
clear meanings asked for in the question and at the same
time it will also test the students understanding
potentiality . A student should bring out all the points
relevant to the question and should substantiate his
answers with definitions and examples . Depending upon
marks , students are expected to give answers to such
questions .
LIST : Dictionary meaning is “ Make a List of ”. If a
question is asked to List out the advantages, limitations ,
characteristics etc , students should only list out the
points with out going for any explanation . List should be
specific to question asked and try to present it as far as
possible in bullet points. When you are listing out the
points make sure that there is some sort of continuity
from one point to another in the order .( Don ’ t try to
explain each points you list as no extra marks for
explanation will be awarded)
For Eg. List the various sub plans in Disaster Recovery
Plan ?
Ans – you need to list in order – Emergency Plan , Back up
Plan , Recovery Plan and Test Plan
STATE : Dictionary meaning is “ a way of living or
existing ”. In a question many times they use this word
which means that they are testing as to what you think
and feel about the particular statements. It is testing
your presence of mind on the particular topic . Usually in
True or False or where the examiners want to know
whether the student has understood the concepts or
not , will ask question by using state .
For Eg. State True or False , if False , support your
answers with reasons . (Questions asked in CMA exams)
ILLUSTRATE : Dictionary meaning is ” to give example in
order to make easier to understand ” . This is one way, an
examiner tries to evaluate the examinees as to whether
he knows to relate the concepts or not . Many time
students know the subject but doesn’ t know how to
relate the same by using analytical and problem solving
skills . By asking Illustrate, examiner is trying to find out
that student has enough skill to relate the concept with
appropriate examples . Usually law papers will have such
type of questions , because the students are expected to
know the relevant case laws as supporting to their main
answers .
For Eg. What is Trade Parlance Theory ? Illustrate the
meaning with a valid Case Law .
Ans . Here examiner is not only asking a student to tell in
general what is Trade Parlance Theory , he is also
expecting to explain Trade Parlance Theory with an
example case . A student should answer this question with
a case for eg . Godrej Industries ltd v/ s CCEx 2008 and
he need to bring out as to how the case was decided using
Trade Parlance Theory as the main focus point .
( To continue in next article )





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