Are you among those students who are finding it difficult to grasp basic concepts and struggling to build the confidence of clearing the CA exams? Do you think your concepts are not clear, or all over the place? Don't worry, because these are common symptoms faced by a lot of students. If you are one of those, then this post is for you.
What is Conceptual Learning?
The conceptual learning model focuses on understanding concepts rather than just organizing and distributing data. It is largely centered on the ‘why’ and ‘how’ of things. Remember the saying “practice makes a person perfect”? That is the very foundation of conceptual learning.
What is the importance of Conceptual Learning?
Conceptual learning involves building a strong foundation that nurtures an understanding between various ideas. So, a student has to ‘remember’ less. For instance, a student who possesses a conceptual understanding of fractions can work easily on percentages, decimals, ratios, and so on. He/she would be able to appreciate that these are varied representations of the same subject. On the other hand, students who only possess procedural knowledge will find it difficult to cope as they have to recall various procedures.
What is the relevance of Conceptual Learning for a CA student?
It was very convenient in the school days to study, learn, reproduce everything in the exams and score high marks. But CA exams are a different ball game altogether. And this is what people mean when they say that academic exams are different from professional exams. The expectation of examiners is very different, and so is the level of questions and the degree of complication.
I am observing an increasing trend among the students to resort to shortcuts to cover large volumes of material in the shortest possible time frame. Students now no longer wish to refer to books or study materials; all they seek are summary notes, mind maps and chart books. I am not saying this is a wrong approach, but the way it is being used is wrong. I don't understand how a student can expect himself/herself to develop expert-level knowledge merely by reading summary notes, which are probably 20-30% in volume of the main text. I understand why students are inclined towards summary notes, but the point is to first know how to use summary notes. Summary notes are not for the first read, they are for revision purposes - when you already have built a good grasp of the subject. But most students are ignoring this aspect and ignoring the bare text of the subjects.
And what's worse? The paper-setters are very well aware of this trend. Just open up the FR question paper of CA Final Jan'21 exams, you will understand the context. Why just FR, open up any question paper from CA Foundation Accounts to CA Final IDT. The question pattern in CA exams today - right from CA Foundation to CA Final is shifting towards being more application-based and concept-based, rather than being direct. Students should thank their luck if they happen to encounter "seen" questions in CA exams from now onwards.
As a reader, you can very well question me here - "Sir, why are you making all of us nervous by giving us all this gyaan? Just tell us how we should be studying to clear the exams." - Ok readers, here you go...
How to study conceptually?
To all students reading this post, please get this thing very clearly in your minds that you cannot clear CA exams merely by rote learning. The syllabus has been made voluminous specifically to make rote learning next to impossible. The only way to clear exams is by studying conceptually. The idea is to understand and establish clarity in respect of everything you study, and trying to connect the dots to establish inter-linkages between concepts. If while solving a question on Valuation in SFM, you are able to link it to FR and DT, and appreciate the provisions/techniques better, you are absolutely on the right track. In jobs or in practice, you will be expected to portray exceptional levels of clarity and command over your subjects of interest. This can be made possible only by conceptual study, and not by resorting to shortcuts or by rote learning.
Studying conceptually will demand you to ask questions like "why" and "how" and try to seek answers for yourself. Studying every topic with a questioning mind (the phrase "professional skepticism" should start ringing in your mind!) will help you understand everything deeply, without memorizing anything. Surprisingly, this philosophy holds true to a great extent even in subjects like Law and DT. If you know the logic behind a particular provision, you would need very little effort in making that provision stick into your head.
The only open question then is - where is the time to do so much thinking and conceptual learning? My only answer to this can be - question yourself and your coaching institutes, keep pestering your teachers with endless questions till the concept becomes ingrained in you. Trust me, most teachers will happily entertain all your questions and help you grasp concepts in a manner you won't forget for your entire life. Once it becomes a habit, you will automatically start to feel the real benefits of conceptual study.
i guess this is enough gyaan from my side on conceptual learning. If you have any queries, suggestions or feedback, please do not think twice to get in touch with me.
Thanks for reading :)