A relaxed attitude to exams could mean the difference between success and failure. The key to relaxation is proper preparation.
Preparation, in turn, is as much about understanding how to tackle an exam paper, based on the principles behind the way the paper is structured, as it is about knowing your subject.
For accounting learners the important thing is to answer all questions even though there may be some areas in which they are weaker than others. If learners answer only a portion of the questions really well, it may not be sufficient to pass. On the other hand, if all the sections are covered – even if they are not handled well – the chances of passing are better.
Learners must not be tempted to spend more time on the sections in which they think they can do well than on those of which they are less certain.
Preparation and the actual exam should be planned around the degree of difficulty of questions. When working through previous exam papers, the sequence of work should be prioritised according to the degree of difficulty of the questions. Put the easiest questions at the top of the list and the more difficult ones at the end. Learners will gain confidence as they work through the easy ones – especially when they are answered in the allotted time.
Time management is crucial because spending too long on one question – even if it is done perfectly – will not allow enough time to work effectively on the others. When going through previous exam papers, learners should concentrate on keeping to the time limit for each question as this will equip them to do the same during the exam itself.
A useful hint for those who are working on the Pastel Certified School Program (CSP) is to take advantage of the CSP “voice”, which explains how accounting principles must be applied. Pastel’s CSP also allows you to repeat exercises in stages until you understand exactly what you need to do.
When it comes to working through the difficult questions during the weeks before the exam, make good use of the tools you have. Textbooks are the best source of both theory and practical exercises and previous exam papers always include the answers, so you can refer to them to help you work out whether you are getting things right.
Learners will never be asked a question about a topic they have not covered in the syllabus.
Do not start writing an exam immediately. Spend a few minutes planning how the paper should be tackled. Some questions carry more marks than others. These are usually those about complex issues such as VAT, cash flow statements, analysis and interpretations, manufacturing and other financial statements. Examiners want to make sure that learners have a good grasp of the underlying concepts to be a good accountant.
One important tip: do not in the exam use a calculator with which you are unfamiliar because precious time can be wasted on trying to figure out how it functions.
Be accurate. Be quick. And good luck to all teachers and learners.
Perdick Mzizi taught accounting at a Germiston High School for 10 years, six of them as head of department. He now works for Softline Pastel, training teachers to use the software. For more information about the program, contact the Pastel Training department on 011 304 3670 or e-mail [email protected]