3A Final ka hai but conceptually manage ho skta hai, haa thoda inter level pe nhi dena chahiye tha inko, but still theory sara humari most expected questions ki list me se tha toh 3A chor ke koi theory karta toh 44 Marks ka humare Super 50 + Theory Marathon se tha!

In dono marathons ko kisi ne shiddat se kiya ho toh aaj ke paper me maza hi aa gya hoga 44 toh well manageable tha!

Balako, FM-SM se mann na nikal rha ho toh Saksham sir ne Audit ka marathon dala hai usse thoda help ho jayega Audit pe move karne me!

Guys, I feel the language of the poll was a little unclear and you guys voted basis Jan 26 paper. Since this was very important for me and I needed a general view of yours not regarding Jan 26 paper, can you guys pls vote again afresh in the below poll as well, thanksss ❤️

Hi guys do connect me on my socials, abhi agar active hue ho toh due to gap!!

Insta: https://www.instagram.com/pankajaswani_0109?igsh=MWVwcjBhbGt5ZmFhNw==

Linkedin: https://www.linkedin.com/in/pankaj52/

See you there!

Guys, ache se firse karo Audit, 2 tests de lo is time frame me, kuch bhi chuta ho pahle toh iss baar pura karo, ye opportunity fir nhi ayegi, give your best in Audit, its time to gear up not to be lethargic

May 26 waalo, here is your one-stop solution for comprehensive and logical FM prep for a 40+ Target!!

44/50 marks in Jan 26 paper was covered by Super 50 and Theory Most Expected Questions! 🔥

1️⃣ Super 50 Questions Marathon:
https://youtu.be/Kgeo8b4YWoM

2️⃣ MCQ Marathon:
https://youtu.be/iktE6WdzMAg

3️⃣ Super 100 Questions Marathon Part 1:
https://youtu.be/X58Cv9u5K44

4️⃣ Super 100 Questions Marathon Part 2:
https://youtu.be/u_AWOssXaxM

5️⃣ FM Theory Most Expected Questions Marathon (12/12 marks in Jan 26 came from this 💯)
https://youtu.be/wd6GkL0wers

6️⃣ Complete In-depth Revision Playlist:
https://youtube.com/playlist?list=PLeXUdkyomlSUH1AfytdLLXbgh39RbvsGL&si=6K1PNLTpDJbtHkaQ

7️⃣ Most Tricky FM Adjustments (Save 15 - 20 marks in 50 mins):
https://youtu.be/3JvU0qGbuRs

Guys I need participation on this, seems like a lot of you are not interested in this due to Audit, see 17 marks are at stake, I am willing to take effort for this but only if you guys are serious about that

Dosto jin bhi bachho ne humare Revision Videos ya fir Super 50/100 Marathons use kiye hai and unko helpful lage hai, is video ke comment me apna feedback jarur de jana, it will help more students in trusting me with their preparation, and isko relevant bachho tak pahucha sako toh will be much grateful, audit badiya ho jaye uski dua sath me free milegi 😀

Hi guys, we will be conducting guidance sessions for students preparing for May 26 attempt, only 100 participants will be possible for first session on 25th Jan 3 PM, if you want to enroll for the same, fill this form:
https://forms.gle/AGF4m3Z1y5DX6Zh7A

Dosto if you know anyone looking to buy our FM Batch, do share this with them!!

Apply by clicking here: https://forms.gle/FEoeQpCGNJakWoBm8

All files in one place:

1️⃣ Super 50 of Super 100 Questions:
Link

2️⃣ Super 100 COC Amendment:
Link

3️⃣ Super 100 Part 1 Class Notes:
Link

4️⃣ Super 100 Part 2 Class Notes:
Link

5️⃣ Theory Most Expected Qs with Trend Analysis:
Link

6️⃣ FM 360° Concept Notes:
Link

Dear Sir/Ma’am,

I hope this email finds you well. I wish to respectfully submit my representation regarding certain ambiguities and concerns observed in the CA Intermediate January 2026 Financial Management & Strategic Management Examination, which may kindly be considered at the time of evaluation.

1. Question 1(b) – Factoring / Receivables Financing

The question stated that “the factor will provide an advance of 85% of receivables, after keeping 15% as reserve.”

Based on the pattern consistently followed in ICAI questions:

(i) Where reserve is mentioned separately, the usual approach is: Average Receivables - Commission - Reserve = Amount available for advance, and interest is calculated on this amount and deducted from this to arrive at net advance, as followed in past ICAI examination questions.

(ii) Where only percentage of advance is specified, the net advance is directly computed by applying the given percentage on receivables without any further deductions, as seen in RTP December 2021 and MTP 2 for May 2023.

In the present question, both wordings were used simultaneously, which reasonably led to two possible interpretations and solution approaches.

In view of the above, I humbly request that both logically valid approaches may kindly be considered correct for evaluation purposes.

2. Question 3(a) – External Funds Requirement (EFR)

(Use the following paragraph ONLY if Question 3(a) was NOT attempted)

The question involved computation of External Funds Requirement (EFR) and its sources, which are concepts primarily covered at the CA Final (AFM) level and are not specifically covered under the CA Intermediate syllabus. Due to this syllabus-related uncertainty, many students, including myself, refrained from attempting the question despite adequate preparation.

Considering the significant weightage of 8 marks, I respectfully request ICAI to kindly consider awarding appropriate grace marks for Question No. 3(a) in the interest of students.

(Use the following paragraph ONLY if Question 3(a) was attempted)

The question involved computation of External Funds Requirement (EFR) and its sources, which are concepts primarily covered at the CA Final (AFM) level and are not specifically covered under the CA Intermediate syllabus. Although I attempted the question, I was unable to solve it satisfactorily despite adequate preparation of the relevant syllabus, including the Ratio Analysis chapter, due to the unfamiliar nature of the concept.

Considering the significant weightage of 8 marks, I respectfully request ICAI to kindly consider awarding appropriate grace marks for Question No. 3(a) in the interest of students.

3. FM Case Scenario – Cost of Convertible Debentures and WACC MCQs

(Use the following paragraph ONLY if the two MCQs were left unattempted)

One MCQ in the FM Case Scenario required computation of Cost of Convertible Debentures using the approximation method. In the absence of explicit information, it is a standard and widely accepted ICAI practice to assume Issue Price to be equal to the Current Market Price, which then forms the basis for calculating net proceeds, as consistently followed in several ICAI questions, for example, September 2024, January 2025 and May 2024 examinations, as well as various RTPs.

However, no option corresponding to the value derived using this assumption was available, which caused significant confusion and ultimately led me to leave this MCQ unattempted. Since the subsequent MCQ on Weighted Average Cost of Capital (WACC) depended on this cost, I was also unable to attempt that question, resulting in a loss of 4 marks in total.

I respectfully request ICAI to kindly consider awarding appropriate grace marks for these two MCQs.

(Use the following paragraph ONLY if incorrect options were selected)

One MCQ in the FM Case Scenario required computation of Cost of Convertible Debentures using the approximation method.

In the absence of explicit information, it is a standard and widely accepted ICAI practice to assume Issue Price to be equal to the Current Market Price, which then forms the basis for calculating net proceeds, as consistently followed in several ICAI questions, for example, September 2024, January 2025 and May 2024 examinations, as well as various RTPs.

However, no option corresponding to the value derived using this assumption was available. Due to this ambiguity, I was compelled to select a random option not only for this MCQ but also for the subsequent MCQ on Weighted Average Cost of Capital (WACC), which depended on the earlier computation, resulting in a loss of 4 marks.

4. In one of the MCQ of BPC Electronics, the dividend of Rs 30 was mentioned as 'declared and paid' indicating that the dividend is already paid and hence the price of Rs 480 must be ex-dividend already (rather than cum-dividend as done in a similar ICAI Study Mat Question) and hence we can directly use this price of Rs 480 to determine additional shares purchased leading to final answer of 44,625 shares. I kindly request ICAI to consider 44,625 as the correct answer in this MCQ otherwise this would lead to loss of marks for students who paid attention to the modification done by ICAI in the question and solved conceptually but still lost marks.

I respectfully request ICAI to kindly consider awarding appropriate grace marks for these two MCQs in the interest of students.

Thank you for your time and kind consideration.

Yours sincerely,
Name:
Registration No.:
Roll No.:
Contact No.:
Email ID: