SUGGESTION OF CS-EXECUTIVE COMPANY ACCOUNT FOR JUNE 2014

With one month remaining in the CS -executive examination JUNE 2014, lots of students need suggestions--some because they have failed to prepare well and some because they have a doubt whether they have done everything or not that's why I come here with my effort to give you some important suggestion regarding my subject- Company Accounting.

Here I want to alert you that this is not everything you have to learn for this upcoming accounting examination these are just the topics that demand preference over other chapters. Before giving you suggestion it is to be noted that you are going to confront with NEW SYLLABUS where accounting will be of 70 marks. In that 70 marks there will be an objectives question for 25 marks and 45 marks for long question of 15 marks each. Now in that 45 marks long question 10 marks will be of theoretical part and 35 marks for practical. This is how the paper set for CS-executive examination.

Suggestion:

A. For Practical:

 

1) Consolidation of Accounts-- This is the most important chapters of CS -executive. In every examination one question is confirm from this chapter. so students are advised to have good command over this chapter.

 

2) Liquidation -- There is a sure short chances of coming this chapter in upcoming examination.

 

3) Issue of shares including forfeiture and reissue--CS question setter love this chapters and 90% of the time they give one question from this one either for 10 or 5 marks.

 

4) Redemption of preference shares and debenture-- There is a good chance of coming a mix question of debenture and preference share redemption. so students should practice mix type questions.

 

5) Underwriting of shares-- again a very important chapters.

 

5)Treatment of pre-acquisition and post acquisition.

 

 

B. For theories:

 

1) Buy back.

 

2) Profit prior to incorporation.

 

3) ESOP.

 

4) Bonus shares.

 

5) valuation  of shares.

 

Again I want to highlight all the students that these are just the suggestion based on my experience and students are advised to learn these chapters too apart from doing their own preparation. To be specific in professional examination any questions can come from any where the best method is to practice everything from beginning but those who for any reason have not prepared so far my suggestion for them is to practice above chapters and you will not get failed in the examination because CS is all about theory if you have done theories from study material of the institute you can score passing marks and learning theories is an easier task comparing to do practical and even in practical there is a step marking so why despair? just appear in the examination and get passed.

 Listen! of 25 marks objectives its very easy to score 20 ..ok 15 done? now of 10 marks theory 5 marks is easily achievable and of remaining 35 marks practical 15 is easily achievable without any doubt, and if it can be done your total score will be 35 out of 70 and here you're passed! and if you can do little better than that you can get 45 that is- above 60% so what I wanted to explain you is that before thinking to skip your examination for December just think about these statistics.

 

        Hope my little endeavor to help you out in your exam time by my suggestion, works for you.