Many students keep asking this question that why I score between 150-200 in a group or 30-40 in a particular subject? Why I can’t score more? I have done my classes. I was serious in my studies & during exams also. I have sacrificed lots of things. I was good in IPCC. But why I am not able to crack finals or particular group? Why Why Why Why Why?

Ok guys point is
You all know about it…
You don’t know you are not having it….
You don’t know how to get it….
You work less for it….
Ok so it is a biggest killer is…..

So what is it?? Let’s analyse few things first.


In financial reporting you know proposed dividend should “not” be deducted for computing capital employed but it “should” be deducted for computing net assets. But why this distinction is there??

Sometimes we have to take weighted average and sometimes simple but Why??
Proposed dividend is not a liability but it is written in short term provision. But Why??


We know what Walter’s formula is, we have practiced 20 problems but we don’t why it is like that , why it is different from Gordon formula and we get confused or make silly mistake at last moment in exams…


We know there is peer review, quality review, review v/s audit, review by senior but we don’t know what the difference between them is. We know risk at financial statement level and assertion level but we don’t know when to apply & where to apply.


We know formulas for standard costing but we don’t know why we multiply by actual rate and why we multiply by standard quantity??

And list goes on and on and on and on…..

So problem is
We don’t ask “why” on each step?
We don’t compare things and ask why there is a difference?

This is because
We don’t have time to go in-depth?
We want to give both groups, we want to do multiple revisions & hence we don’t time to ask why!!!

We want to run very fast achieve very fast? Point is you need to slow down learn slowly step by step make strong foundation and then conquer exams.

We get tensed when we spend more time on concept, hence we don’t ask why???
We lose interest when we don’t crack something, hence we leave Why???
We don’t know how to understand something, hence we leave the concept.
We don’t ask doubts because people will think I am a fool!!!
There is no one to solve high level doubts / why

We simply read and solve again & again and remember things and produce it from memory.

Memory is bad 50% of times, we get confused many times; we do silly mistakes and we keep scoring low.

Guy’s the biggest reason is we don’t ask “WHY”???

So What is the solution?? What to do???

If you Score below 180 go for one group.
Target next 100 days for in-depth studies.
For one week study, the first half day one subject and the other half another subject.
Revision and cumulative revision on Sundays with suggested answers or Scanner?

Take guidance from professors for each subject. Ask this “why” to each one of them again and again without hesitation, after you try to think about these doubts for at-least 2-3 days on your own? This will develop your thought process?

Study Methodology

Step 1: Why this concept is there? Read all the “questions” only questions not answers related to this concept at the start to increase curiosity

Step 2: Read whole concept at one stretch? Then ask why I was not able to think on my own, where I was lacking in the thought process?

Step 3: How to remember? Which flow is good, diagram is good, story is good, mnemonic etc

Step 4: Write key words in sequence to remember, don’t make bulky summary.

Target weekly Sunday revision and only one revision of all 4 subjects in last 20 days? Till that time keep asking why?

Study with slow and steady speed, ask rationale behind each step, take guidance from knowledgeable people, and aim quality not quantity

Good luck!! for guidance contact or whatsapp 9096000033