Category: BAF

The three-year Bachelor of Accounting and Finance degree programme teaches applicants the fundamentals of accounting, commerce, management, and other related subjects.

In the first Year Bachelor of Accounting and Finance have a total of 7 subjects, Second Year Bachelor of Accounting and Finance, have a total of 7 subjects and Third Year Bachelor of Accounting and Finance have a total of 6 subjects.

To get the list of SYBAF subjects and syllabus, read the entire article.

SYBAF Syllabus
(Semester 3)

SYBAF Means (Second Year Bachelor of Accounting and Finance)

Following are the list of SYBAF Syllabus (Semester III):

1) Financial Accounting
2) Cost Accounting
3) Auditing
4) Direct Tax
5) Macroeconomics
6) Business Law
7) Financial Market Operations
8) Information Technology in Accountancy – I

SYBAF Semester 3
Syllabus

SYBAF Sem 3 Financial Accounting Syllabus

Chapter 1 – Partnership Final Accounts based on Adjustment of Admission or Retirement / Death of a Partner during the Year
a) Simple final accounts questions to demonstrate the effect on final Accounts when a partner is admitted during the year or when partner Retires / dies during the year
b) Allocation of gross profit prior to and after admission / retirement / death when stock on the date of admission / retirement is not given and apportionment of other expenses based on time / Sales /other given basis

c) Ascertainment of gross profit prior to and after admission / retirement / death when stock on the date of admission / retirement is given and apportionment of other expenses based on time / Sales / other given basis
d) Excluding Questions where admission / retirement / death takes place in the same year

Chapter 2 – Piecemeal Distribution of Cash
a) Excess Capital Method only
b) Asset taken over by a Partner
c) Treatment of past profits or past losses in the Balance sheet
d) Contingent liabilities / Realization expenses / amount kept aside for expenses and adjustment of actual
e) Treatment of secured liabilities
f) Treatment of Preferential Liabilities like Govt. dues / labour dues etc.
g) Excluding: Insolvency of Partner and Maximum Loss Method

Chapter 3 – Amalgamation of Firms
a) Realization method only
b) Calculation of purchase consideration
c) Journal/ledger accounts of old firms
d) Preparing Balance sheet of new firm
e) Adjustment of goodwill in the new firm
f) Realignment of capitals in the new firm by current accounts / cash or a combination thereof
g) Excluding : Common transactions between the amalgamating firms

Chapter 4 – Conversion / Sale of a Partnership Firm into a Ltd. Company
a) Realisation method only
b) Calculation of New Purchase consideration, Journal / Ledger Accounts of old firms.
c) Preparing Balance Sheet of new company

Chapter 5 – Accounting of Transactions of Foreign Currency
a) In relation to purchase and sale of goods, services and assets and loan and credit transactions.
b) Computation and treatment of exchange rate differences

SYBAF Sem 3 Cost Accounting Syllabus

Chapter 1 – Classification of Costs and Cost Sheet
Classification of costs, Cost of Sales, Cost Centre, Cost Unit, Profit Centre and Investment Centre
Cost Sheet, Total Costs and Unit Costs, Different Costs for different purpose
Problems on Preparation of Cost Sheet and Estimated Cost Sheet

Chapter 2 – Reconciliation of Cost and Financial Accounts
Practical problems based on reconciliation of cost and Financial accounts

Chapter 3 – Contract Costing
Progress payments, Retention money, Contract accounts, Accounting for material, Accounting for Tax deducted at source by the contractee, Accounting for plant used in a contract, treatment of profit on incomplete contracts, Contract profit and Balance sheet entries.
Escalation clause
Practical Problems

Chapter 4 – Process Costing
Process loss, Abnormal gains and losses, Joint products and by products
Excluding Equivalent units, Inter-process profit
Practical Problems Process Costing and joint and by products

SYBAF Sem 3 Auditing Syllabus

Chapter 1 – Vouching
a) Audit of Income
Revenue From Sales and Services, Rental Income, Interest & Dividends Income, Royalties Income, Recovery of Bad Debts written off, Commission Received
b) Audit of Expenditure
Purchases, Salaries & Wages, Rent, Insurance Premium, Telephone Expense, Petty Cash Payment, Advertisement, Travelling Salesmen’s Commission, Freight Carriage and Custom Duties

Chapter 2 – Verification
a) Audit of Assets
Plant & Machinery, Furniture and Fixtures, Accounts Receivable, Investments, Inventory, Goodwill, Patent Rights
b) Audit of Liabilities
Outstanding Expenses, Accounts Payable, Secured Loans, Unsecured Loans, Contingent Liabilities, Public Deposits

Chapter 3 – Auditing Standards
a) Meaning
Procedure of issuing Auditing Standards in India
Brief overview of Auditing Standards in India
Scope of SAs
Significance of the Auditing Standards
Responsibility of Auditor for Auditing Standards
b) Understanding of following Standards
SA 200, SA 210, SA 230, SA 240, SA 250, SA 300, SA 315, SA 320, SA 505

Chapter 4 – Audit of Companies
a) Qualifications, Disqualifications, Appointments, Reappointment, Removal of Auditors
b) Special Auditors
c) Branch Auditors
d) Rights and Duties of Company Auditors

SYBAF Sem 3 Direct Tax Syllabus

Chapter 1 – Definitions u/s – 2 & Basis of Charge and Exclusions from Total Income
Definitions u/s – 2
Section 2 – Assessee, Assessment Year, Assessment, Annual value, Business, Capital asset, Income, Person, Previous Year, Transfer
Basis of Charge
Section 3 – 9 – Previous Year, Residential Status, Scope of Total Income, Deemed Income
Exclusions from Total Income
Section 10 – restricted to, Agricultural Income, Sums Received From HUF By Member, Share of Profit from Firm, Casual & Non – Recurring Receipts, Scholarships, Income of Minor Child, Allowance to Members of Parliament and Legislative Assembly.

Note – Exemptions related to specific Heads of Income to be covered with Relevant Provisions.

Chapter 2 – Heads of Income
Salary Income
Section 15 – 17, Including Section 10 relating to
House Rent Allowance, Travel Concession, Special Allowance, Gratuity, Pension – Commutation, Leave Encashment, Compensation, Voluntary Retirement, Payment from Provident Fund
Income From House Property
Section 22 – 27, Including Section 2 – Annual Value
Profits & Gains From Business & Profession
Vocation Section 28-32, 36, 37, 40, 40A, 43B, 44AD, 44ADA & 44AE
including.: Section 2 – Business
Capital Gains
Section 45, 48, 49, 50, 54 and 55
Income from Other Sources
Section 56 – 59

Chapter 3 – Deductions under Chapter VI – A
80 A – Restriction on claim in Chapter VI- A deductions
80 C – Payment of LIC/PF and other eligible investments
80CCC – Contribution to certain Pension Fund
80D – Medical Insurance Premium
80 DD – Maintenance and medical treatment of handicapped dependent
80E – Interest on Educational Loan
80 TTA – Interest on Saving Bank account
80U – Deduction in the case of totally blind or physically handicapped or mentally retarded resident person

Chapter 4 – Computation of Total Income
Computation of Total Income of Individual and HUF with respect to above heads and deductions

SYBAF Sem 3 Macroeconomics Syllabus

Chapter 1 – Introduction to Macroeconomics
a) Macroeconomics : Meaning, Scope and Importance
b) Circular Flow of Aggregate Income and Expenditure : Closed and Open Economy Models
c) The Measurement of National Product : Meaning and Importance – Conventional and Green GNP and NNP Concepts – Relationship Between National Income and Economic Welfare
d) Short run Economic Fluctuations : Features and Phases of Trade Cycles
e) The Keynesian Principle of Effective Demand : Aggregate Demand and Aggregate Supply – Consumption Function – Investment Function – Effects of Investment Multiplier on Changes in Income and Output

Chapter 2 – Money, Inflation and Monetary Policy
a) Money Supply : Determinants of Money Supply – Factor influencing Velocity of Circulation of Money
b) Demand For Money : Classical and Keynesian Approaches and Keynes’ Liquidity Preference Theory of Interest
c) Money and Prices : Quantity Theory of Money – Fisher’s Equation of Exchange – Cambridge Cash Balance Approach
d) Inflation : Demand Pull Inflation and Cost Push Inflation – Effects of Inflation – Nature of Inflation in a Developing Economy
e) Monetary Policy : Meaning, Objectives and Instruments, Inflation Targeting

Chapter 3 – Constituents of Fiscal Policy
a) Role of Government to provide Public Goods – Principles of Sound and Functional Finance
b) Fiscal Policy : Meaning, Objectives – Contra Cyclical Fiscal Policy and Discretionary Fiscal Policy
c) Instruments of Fiscal Policy : Canons of Taxation – Factors Influencing Incidence of Taxation – Effects of Taxation – Significance of Public Expenditure – Social Security Contributions – Low Income Support and Social Insurance Programmes – Public Debt – Types, Public Debt and Fiscal Solvency, Burden of Debt Finance
d) Union Budget : Structure – Deficit Concepts – Fiscal Responsibility and Budget Management Act

Chapter 4 – Open Economy : Theory and Issues of International Trade
a) The Basis of International Trade : Ricardo’s Theory of Comparative Cost Advantage – The Hecksher-Ohlin Theory of Factor Endowments – Terms of Trade – Meaning and Types – Factors Determining Terms of Trade – Gains from Trade – Free Trade versus Protection
b) Foreign Investment : Foreign Portfolio Investment – Benefits of Portfolio Capital Flows – Foreign Direct Investment – Merits of Foreign Direct Investment – Role of Multinational Corporations

c) Balance of Payments : Structure – Types of Disequilibrium – Measures to Correct Disequilibrium in BOP
d) Foreign Exchange and Foreign Exchange Market : Spot and Forward Rate of Exchange – Hedging, Speculation and Arbitrage – Fixed and Flexible Exchange Rates – Managed Flexibility

SYBAF Sem 3 Business Law Syllabus

Chapter 1 – The Indian Partnership Act – 1932
(a) Concept of Partnership
i) Partnership and Company
ii) Test for determination of existence for partnership
iii) Kinds of Partnership

(b) Registration and Effects of non-registration of Partnership
(c) Rights and Duties of Partners
(d) Authority and Liability of Partners
(e) Admission, Retirement and Expulsion of Partner
(f) Dissolution of Partnership

Chapter 2 – Limited Liability Partnership Act – 2008
a) Nature of Limited Liability Partnership
b) Incorporation of Limited Liability Partnership
c) Extent and Limitation of Liability of Limited Liability Partnership and Partners
d) Contributions
e) Conversion Into Limited Liability Partnership
f) Winding Up and Dissolution

Chapter 3 – Factories Act – 1948
a) Definitions
l Section 2 (k) – Manufacturing Process,
l Section2 (l) – Workers
l Section 2 (m) – Factory

b) Provisions pertaining to
i) Health – Section 11 to Section 20
ii) Safety – Section 21 to Section 41
iii) Welfare – Section 42 to Section 49

SYBAF Sem 3 Information Technology in Accountancy – I Syllabus

Chapter 1 – Introduction to Computers
a) History of Computers
b) Parts of Computers
c) Hardware’s: Specifications and Data Storage Management
d) Software’s: Concept of System Software and Applications
e) Networking: Introduction and Types of Network Topologies

Chapter 2 – Office Productivity Tools
a) MS Word: Creating, Editing, Formatting and Printing of Documents, Using Tools, Mailmerge and Print Review and Set-up
b) MS Excel: Creating Worksheet, Creating Various Formulae, Creating Charts, Rename and Copy of Worksheets, Using Tools, Printing Review and Set-up
c) Power Point: Create Project Report, Create Slides, Animation, Page Designing, Insert Image, View Page, Print Review and Set-up.
Use of Tools In Accounting : Preparation of vouchers, invoices and reports, Calculation of Interest, Depreciation, TDS, Salary, Taxes, inventory and reconciliation

Chapter 3 – Web
a) Use of Various Web Browser
b) Information Searching Tools
c) Downloading
d) Create New email ID
e) Sending Data through email
f) Search Engine Optimization’s

Chapter 4 – Introduction to Internet and other emerging technologies
Introduction – Internet Components – Electronic Commerce – E-commerce Applications – Electronic Data Exchange – Extranet – Payment Systems – Risks and Security Considerations – Legal Issues – Other Emerging Technologies

Chapter 5 – Electronic Commerce
a) Meaning, Advantages and Limitations of E-Commerce, The Role of Strategy in
E-Commerce, Value Chains in E-Commerce, Infrastructure for Electronic Commerce
b) Web Based Tools for Electronic Commerce, Electronic Commerce software, Security Threats to electronic Commerce, Implementing Security for Electronic Commerce, Electronic Payment Systems, Strategies for Marketing, Sales & Promotion
c) Strategies for Purchasing Logistics & Support Activities, Electronic Markets & Communities, Business Plans for Implementing Electronic Commerce

SYBAF Sem 3 Financial Market Operations Syllabus

Chapter 1 – An Overview of the Financial System
a) Saving and Investment Money
b) Inflation and Interest
c) Banking and Non Banking Financial Intermediaries

Chapter 2 – Financial Markets
a) Financial Markets : Introduction and meaning, Government Economic Philosophy and Financial Market, Structure of Financial Market in India
b) Capital Market : Introduction and meaning, Concept, Role, Importance, Evolution in India, Primary Market System and Regulations in India, Secondary Market System
c) Bond Market in India
d) Debt Market in India

Chapter 3 – Financial Instruments
a) Meaning and types of Financial Instruments
b) Characteristics of Financial Instruments: Liquidity, Maturity, Safety and Yield
REPO, TBs, Equities, Bonds, Derivatives, others

Chapter 4 – Financial Services
a) Merchant Banking : Managing of Public Equity / Debenture Issues Mobilizing Fixed Deposits, Arranging Inter-corporate Loans,
Raising term Finance and Loan Syndication.
b) Other Financial Services: Consumer Finance, Credit Cards, Mutual Funds and Commercial Paper

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SYBAF Syllabus
(Semester 4)

Following are the list of SYBAF Subjects (Semester IV):

1) Financial Accounting
2) Management Accounting
3) Auditing
4) Information Technology in Accountancy – II
5) Foundation Course in Management
6) Business Law
7) Research Methodology in Accounting and Finance

SYBAF Semester 4
Syllabus

SYBAF Sem 4 Financial Accounting Syllabus

Chapter 1 – Preparation of Final Accounts of Companies
a) Relevant provisions of Companies Act related to preparation of Final Account (excluding cash flow statement)
b) Preparation of financial statements as per Companies Act. (excluding cash flow statement)
c) AS 1 in relation to final accounts of companies (disclosure of accounting policies)

Chapter 2 – Redemption of Preference Shares
a) Provision of the Companies Act for redemption of Preference Shares (Sec. 55 of the Companies Act, 2013), Companies (Share and Debentures) Rules.
b) Methods of Redemption of fully paid up Preference Shares as per Companies Act, 2013 : The proceed of a fresh issue of shares, the capitalization of undistributed profits and a combination of both, calculation of minimum fresh issue to provide the fund for redemption
(Question on entries and/or Balance Sheet)

Note: Companies governed by Section 133 of the Companies Act, 2013 and comply with the accounting standards prescribed for them. Hence, the balance in security premium account not to be utilized for premium payable on redemption of preference shares.

Chapter 3 – Redemption of Debentures
a) Introduction : Provisions of Section 71 (1) and (4) of the Companies Act, 2013, Creation and investment of DRR including The Companies (Share Capital and Debentures) Rules, 2014, the methods of writing-off discount/loss on issue of debentures; Terms of issue of debentures
Methods of redemption of debentures: By payment in lumpsum and by payment in instalments (excluding from by purchase in open market), Conversion.
(Question on entries, ledgers and/or Balance Sheet and /or redemption of preference shares)

Chapter 4 – Ascertainment and Treatment of Profit Prior to Incorporation
a) Principles for ascertainment
b) Preparation of separate, combined and columnar Profit and Loss Accountincluding different basis of allocation of expenses / incomes

Chapter 5 – Foreign Branch
Conversion as per AS 11 and incorporation in HO accounts

SYBAF Sem 4 Management Accounting Syllabus

Chapter 1 – Introduction to Management Accounting
Meaning, Features, Scope, Importance, Functions, Role of Management Accounting, Management Accounting Framework, Tools, Management Accounting and Financial Accounting

Chapter 2 – Analysis and Interpretation of Accounts
a) Vertical Forms of Balance Sheet and Profit and Loss Account suitable for analysis
b) Trend Analysis
c) Comparative Statement
d) Common Size Statement.
NOTE: Practical Problems based on the above (a) to (d)

Chapter 3 – Financial Statement Analysis : Ratio Analysis
Meaning of financial Statement Analysis, steps, Objective and types of Analysis. Ratio analysis: Meaning, classification, Du Point Chart, advantages and Limitations.

a) Balance Sheet Ratios :
(i) Current Ratio (ii) Liquid Ratio (iii) Stock Working Capital Ratio (iv) Proprietary Ratio (v) Debt Equity Ratio (vi) Capital Gearing Ratio
b) Revenue Statement Ratios:
(i) Gross Profit Ratio (ii) Expenses Ratio (iii) Operating Ratio (iv) Net Profit Ratio (v) Net Operating Profit Ratio (vi) Stock Turnover Ratio
c) Combined Ratios :
(i) Return on Capital employed (Including Long Term Borrowings) (ii) Return on proprietor’s Fund (Shareholders Fund and Preference Capital) (iii) Return on Equity Capital (iv) Dividend Payout Ratio (v) Debt Service Ratio (vi) Debtors Turnover (vii) Creditors Turnover

Chapter 4 – Cash Flow Analysis
Preparation of Cash Flow Statement with reference to Accounting Standard No. 3. (Indirect method only))

Chapter 5 – Working Capital Management
a) Concept, Nature of Working Capital , Planning of Working Capital
b) Estimation / Projection of Working Capital Requirement in case of Trading and Manufacturing Organization
c) Operating Cycle Practical Problems

SYBAF Sem 4 Auditing Syllabus

Chapter 1 – Audit Report
a) Reporting requirement under the Companies Act
b) Qualifications in Audit Report, Disclaimers in Audit Report
c) Adverse Opinion, Disclosures, Reports & Certificate

Chapter 2 – Audit under Computerized Information System Environment
a) Special aspects of CIS Audit Environment, Need for review of internal control especially procedure controls and facility controls
b) Approach to audit in CIS environment
c) Use of computer for internal and management audit purposes
d) Audit tools, test packs, computerized audit programmers
e) Special aspects in Audit of E-Commerce Transaction

Chapter 3 – Professional Ethics
a) Code of Ethics with special reference to the relevant provisions of The Chartered Accountant Act and the Regulations there under
b) The Chartered Accountant Act
c) Schedules

d) Members who are deemed to be in Practice
e) Significance of the Certificate of Practice
f) Disabilities for purpose of Membership
g) Disciplinary Procedure
h) Professional Misconduct

Chapter 4 – Investigation and Due Diligence
a) Introduction
b) Auditing and Investigation
c) Steps in Investigation
d) Special aspects in connection with Business Investigation
e) Types of Investigation (only introduction)
f) Meaning of Due Diligence
g) Purpose of Due Diligence

SYBAF Sem 4 Research Methodology in Accounting and Finance Syllabus

Chapter 1 – Introduction to Research
a) Introduction and Meaning of Research, Objectives of Research, Features and Importance of Research in Accounting and Finance,
Objectives and Types of Research – Basic, Applied, Descriptive, Analytical and Empirical Research.
b) Formulation of Research Problem : Meaning and Selection
c) Review of Literature

Chapter 2 – Research Design in Accounting and Finance
a) Meaning of Introduction, Need, and Good Research design.
b) Hypothesis : Formulation, Sources, Importance and Types
Different Research designs

Chapter 3 – Data Collection and Processing
a) Data Collection : Introduction and Meaning, Types of Data
b) Primary Data : Observation, Experimentation, Interview, Schedules, Survey, Questionnaires, Limitations of Primary Data
c) Secondary Data : Sources and Limitations
d) Factors affecting the choice of method of data collection

e) Sampling : Significance, Methods, Factors determining sample size
f) Data Presentation : Significance in Research, Stages in Data Processing : Editing, Coding, Classification, Tabulation, Graphic Presentation
g) Statistical Analysis : Tools and Techniques, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis and Regression Analysis.
h) Use of Computer and Internet in Data Collection and Processing

Chapter 4 – Interpretation and Report Writing
Meaning and Techniques of Interpretation, Research Report Writing : Importance, Essentials, Structure/Layout, Types

SYBAF Sem 4 Information Technology in Accountancy – II Syllabus

Chapter 1 – Business Process
a) Introduction, Definition and Meaning of Business Process
b) Flow of business process for accounting, purchase, sales and finance
c) Classification of business processes
d) Introduction, Definition and Meaning of Business Process Management
e) Principles and practices of Business Process Management
f) Business Process Management life cycle

g) Theories of Business Management Process
h) Implementation of Business Process Management – need, key factors and importance
i) Automation of business Processes – benefits, risks, challenges
j) Accounting systems automation
k) IT and Business Process Management
l) Information Systems – Meaning, Use of IT in Accountancy

Chapter 2 – Computerized Accounting System
a) Introduction and Meaning
b) Uses and Benefits
c) Role
d) Need and requirements of computerized accounting
e) Basic requirements of computerized accounting system
f) Limitations of computerized accounting system

g) Understand the development and design of a computerized accounting system; determining how the accounting data will be processed, i.e. what accounts and books are needed and what is the desired output i.e. financial reports and other reports.
h) Accounting Software
i) Introduction and Meaning, Advantages of Accounting Software
j) Uses of Accounting Software, Various Accounting Softwares
k) Accounting Software TALLY – Accounting and Reports

Chapter 3 – Concept of MIS Reports in Computer Environment
a) Introduction, Concept of MIS
b) Need for MIS, Characteristic of MIS
c) Outputs of MIS, Role of MIS
d) Guidelines for Developing MIS reports
e) Functional Aspects of the MIS
f) Problems in MIS
g) Knowledge required for studying MIS
k) MIS and Computer

Chapter 4 – IT and Auditing
a) Need and importance of IT in Auditing
b) Auditing in IT Environment

SYBAF Sem 4 Foundation Course in Management Syllabus

Chapter 1 – Introduction to Basic Management Concepts
a) Introduction to Management, Definition of Management
b) Nature of Management
c) Objectives of Management
d) Administration vs Management
e) Levels of Management
f) Principles of Management

Chapter 2 – Planning
a) Definition and Importance of Planning
b) Process of Planning
c) Limitations of Planning
d) Features of Sound Planning
e) Features and Process of Decision Making

Chapter 3 – Organizing
a) Definition, Nature and Significance
b) Process of Organization
c) Principles of Organization
d) Formal and Informal Organization – Features, Advantages and Disadvantages
e) Centralisation and Decentralization – Factors, Merits and Demerits
f) Departmentation and Delegation

Chapter 4 – Staffing
a) Meaning, Importance of Staffing
b) Recruitment and its Sources
c) Selection Procedure
e) Distinction between Recruitment and Selection
f) Employment Tests and Types of Interview

Chapter 5 – Directing and Controlling
a) Meaning and Importance of Directing
b) Principles of Directing
c) Leadership Trails and Styles
d) Motivation – Importance and Factors
e) Co-ordination – Meaning, Features and Importance
f) Meaning and Steps in Controlling
g) Essentials of a Good Control System

SYBAF Sem 4 Business Law Syllabus

Chapter 1 – Definitions
Section 2
Clause (2) – Accounting Standard
Clause (7) – Auditing Standard
Clause (13) – Books of Accounts
Clause (31) – Deposit
Clause (41) – Financial Year
Clause (42) – Foreign Company
Clause (47) – Independent Director
Clause (48) – Indian Depository Receipts
Clause (62) – One Person Company
Clause (85) – Small Company

Chapter 2 – Incorporation of Companies
Section 3 to Section 20

Chapter 3 – Public Offer
Sections 23, 25 to 28, 33, 35, 39

Chapter 4 – Private Placement
Section 42

Chapter 5 – Share Capital and Debentures
Sections 43, 46, 47, 52 to 56, 61 to 72

Tips to score good marks in SYBAF Exam

1. Don’t wait until the last minute to start studying: begin early. You’ll have more time to learn the topic and solve questions, the earlier you start.
2. Remain arranged: Plan a study schedule and stick to it. Take time to rest and refresh during breaks.
3. Regularly review your notes: Regularly reviewing back your notes will help you keep the content in your memory.
4. Practice, practice, practice: By working through sample problems and completing sample tests, you can identify your areas of weakness and become familiar with the exam’s format.
5. Ask for assistance if you need it: If you’re having trouble with the subject, don’t be shy to ask for assistance. You can seek advice from your teacher, a classmate, or a tutor.
6. Get a good night’s sleep: The night before the exam, be sure to get lots of rest. A mind that has got enough sleep is better prepared to memorize and recall information.
7. Arrive early on exam day: Arrive early on the day of the exam to give yourself time to settle your worries and mentally prepare.
8. Stay focused during the exam: Avoid being distracted during the exam by remaining focused. Take a deep breath and return your attention to the activity at hand if you realize that your mind is roaming.
9. Don’t waste too much time on any one question: keep an eye on the time. If you start to struggle, leave it and return to it later.
10. Review your exam after you’re done: After you’re finished, review your paper for a while. By doing this, you’ll be able to correct any mistakes you may have made and provide any answers you’re not sure about.