I can’t help it. Somehow I keep getting back to this topic. But CA is one intriguing profession that keeps astounding me every now and then. Now that I am in the last phase of my article-ship life, It just made me wonder how the most insignificant things have become such an important part of our life.

It all began with the universal  Alt+Tab which helps us juggle umpteen numbers of windows; excel sheets, tally, word etc & any other windows for recreational purposes. Though the applicability isn’t restricted to CA students, it definitely is one of the handiest tips. It is the first thing we learn in our articleship.

Here are some of them;

  1. Claim
  2. Leave credit
  3. Excel sheet & colors
  4. May and November

Let me explain;

1.    Claim: Basically, the food claim. A very very very important part, it is the basis of our very existence. It is how we rate the audits😛.

5 stars for the audits with claim.

X1: Bro! Sir is calling you.

X2: Any idea why?

X1: He is sending you to @#$ Pvt Ltd for audit.

X2: (The most important question) Do they have claim?

The question is asked with all eagerness and twinkling eyes hoping a thousand times that the answer will be yes.

X1 keeps his hand on X2’s shoulder in an attempt to console and soothe him, unable to look him in the eye; he looks down and tells that fateful answer.

X1:   No bro!

NO!!! The two letters resonate in X2’s head and a thousand Shehnais play in the background indicating the death of hope that was surging just a while ago. He clutches his heart and just one word escapes him,


And with that he walks to the cabin knowing that his fate has been decided for about 1 month or so.

I know dear people! It is very tragic.

2.   Leave credit: What do I say about this? This is all about accumulating our leave credit. We work hard, day in and day out. Leave credit is like money, no! It is all the more valuable. We count every bit of our minutes and hours we worked overtime using calculators and -like little birds that make nests- we add it up to our existing credit. If we take one leave, we aspire to get two days of leave credit/overtime and ultimately when the D day is about to dawn (Exams), we utilise all those days at a stretch for preparing for our exams.

There is this funny but true saying ‘Humans are those fools who during the first half of their life, lose health to gain wealth and later use the wealth to regain health.’

It is the same here, ‘CA students are those hardworking people who utilise 3 years (day and night) of articleship to earn leave credit and utilise the leave credit to study for exams during the last minute, which we could have done systematically during articleship. (I am not preaching, coz I am no exception)😛

3.   Excel sheet & colours

If you are next to a CA student, check if he has an excel sheet open before him.
If yes, look at the excel sheet.
If the excel sheet is filled with myriad wild senseless colours, don’t mistake that he is jobless and playing with colours.
Move aside immediately. Coz it shows the state of his mind. Wild and calculating, meaningless and in search of a solution and mad!
Let me explain the intricacies. Personally, I decide with 2 colours. 1 for yes, another for No. Yes meaning it is alright, No meaning, it is not. But then I reach a stage where I need to refer with the accountant and a 3rd colour manifests. Meanwhile, I have another one about which I need to consult a senior or sir and there is another colour.
A grave, material problem – a darker colour.
A perfectly alright, no need to check again stuff-a lighter and happy colour.
So on and so forth…


I look at the whole worksheet and am clueless! The whole day’s work has ultimately become utter waste! My brain is all eaten up, I close for the day and start fresh again tomorrow on a white worksheet.😀

4.     May and November

It sends the chill down the CA students’ spine. The month of exams when all of us are stuffed with knowledge, ready to be puked in the exam hall. On the day of exam, midst all the anxiety, fear, tension and sleeplessness, the mind takes census of which of your friends you will be meeting today in the exam hall and the excitement creeps in.

Those are not just the days of examination. They are also days of meeting old friends after a long gap. Once the exam gets over, all walk out of the exam hall prepared to meet friends and shriek with excitement knowing that many of their old friends and rivals haven’t cleared the exams. And it isn’t taken as an offence when your friend smiles at the fact that you failed the last time.😛 That’s us!
Sometimes we even make weird promises of meeting during the next exams.
On the last day of Nov exams,

“How was your exam?”

“I will be coming back, next May. Sure!”

“Wow! That’s great! See you then”😀😛