Understand the concepts carefully : The main thing to keep in mind is conceptual clarity. While studying a theory subject for the first time, he/she must focus on understanding what is being said in the text. If one finds the language of study material of ICAI difficult, he/she may try books from other authors who use a more easy language.
Make revision notes & charts : As we know that CA students have only one day for preparation just before the exam, it is very difficult to study the whole syllabus in such a short time. So a student must make short revision notes and charts which will help him/her to revise the syllabus in a short time. Try to make them in your own language for better understanding.
Solve Case studies: After having good conceptual clarity regarding a topic, a student should try to solve some case studies as it will help him/her to apply the concept understood by him. The institute also set theory exam papers with case study-based questions.
Focus more on important chapters One must check the weightage of various portions of the syllabus and allocate time accordingly. The majority of the questions are asked from the important portion of the syllabus. So not focusing more on these chapters will leave you with fewer marks.
Multiple revisions are a must: In theory subjects the main key is to do multiple revisions. No matter how thoroughly one studies, without proper revisions the student may forget it. After doing multiple revisions the students get used to the author’s language and help him to frame answers properly.
Solve mock tests and past papers: By solving mock tests and past exam questions, a student gets an idea about the level of questions asked in the exams and it helps him/her to analyze where he/she stands. It also helps in the confidence building of the students.
Focus on presentation skills: If a student knows the answer to a question but couldn’t frame it well, he/she will be left with few marks. Proper framing of the answer and how you present it is very important from the examination's point of view.