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TYBAF Syllabus – Mumbai University | Semester 5 & 6

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TYBAF Syllabus Semester 5

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 TYBAF subjects and syllabus, read the entire article.

TYBAF Syllabus
(Semester 5)

TYBAF Means (Third Year of Bachelor of Accounting and Finance)

Following are the list of TYBAF Syllabus (Semester V):

  1. Financial Accounting – Paper V
  2. Financial Accounting – Paper VI
  3. Cost Accounting – Paper III
  4. Financial Management – Paper II
  5. Indirect Taxes – I – GST
  6. Management Applications – Management-II

TYBAF Semester 5
(Syllabus)

TYBAF Sem 5 Financial Accounting – Paper V Syllabus

Chapter 1 – Underwriting of Shares and Debentures
a) Introduction, Underwriting, Underwriting Commission
b) Provision of Companies Act with respect to Payment of underwriting commission
c) Underwriters, Sub-Underwriters, Brokers and Manager to issues
d) Types of underwriting, Abatement Clause
e) Marked, Unmarked and Firm-underwriting applications
f) Liability of the underwriters in respect of underwriting contract
g) Practical Problems

Chapter 2 – Buy Back of Shares
a) Company Law / Legal provisions (including related restrictions, power, transfer to capital redemption reserve account and prohibitions)
Compliance of conditions including sources, maximum limits and debt equity ratio.
b) Cancellation of Shares Bought back
(Excluding Buy Back of minority shareholding)
c) Practical Problems

Chapter 3 – AS – 14 – Amalgamation, Absorption and External Reconstruction (excluding inter–company holding)
a) In the nature of merger and purchase with corresponding accounting treatments of pooling of interests and purchase method respectively.
b) Meaning and Computation of purchase consideration.
c) Problems based on Purchase Method only.
d) Practical Problems

Chapter 4 – Internal Reconstruction
a) Need for reconstruction and company law provisions
b) Distinction between internal and external reconstruction
c) Methods including alteration of share capital, variation of shareholder rights, sub division, consolidation, surrender and reissue / cancellation, reduction of share capital with relevant legal provisions and accounting treatment for same.
d) Practical Problems

Chapter 5 – Liquidation of Companies
a) Meaning of liquidation or winding up
b) Preferential Payments
c) Overriding preferential payments
d) Preparation of statement of affairs, deficit / surplus account
e) Liquidator’s Final Statement of Account
f) Practical Problems

TYBAF Sem 5 Financial Accounting – Paper VI Syllabus

Chapter 1 – Final Accounts of Banking Company
a) Legal provision in Banking Regulation Act, 1949 relating to Accounts.
b) Statutory reserves including Cash Reserve and Statutory Liquidity Ratio.
c) Bill purchase and discounted, rebate of bill discounted.
d) Final Accounts in prescribed form
e) Non–performing assets and Income from non–performing assets.
f) Capital Adequacy
g) Classification of Advances, standard, sub–standard, doubtful and provisioning requirement.

Chapter 2 – Final Accounts of Insurance Company – Excl. Life Insurance
a) General Insurance – Various types of insurance, like fire, marine, Miscellaneous, Special terms like premium, claims, commission, Management expenses, Reserve for unexpired risk, reinsurance
b) Final Accounts in a prescribed form. Revenue Statement – Form B – RA, Profit / Loss Account – Form B – PL and Balance Sheet Form B – BS.

Chapter 3 – Non-Banking Financial Companies
Introduction, Definition, Registration and Regulation, Classification, Income Recognition, Accounting of Investment, Applicability of Prudential Norms, Assets Classification, Non-Performing Assets, Capital Adequacy, Preparation of Financial Statement

Chapter 4 – Valuation of Goodwill and Shares
a) Valuation of Goodwill
b) Maintainable Profit Method, Super Profit Method
c) Capitalization Method, Annuity Method
d) Valuation of Shares
e )Intrinsic Value Method, Yield Method and Fair Value Method

Chapter 5 – Accounting For Limited Liability Partnership
a) Statutory Provisions
b) Conversion of partnership business into Limited Liability Partnership
c) Final accounts

TYBAF Sem 5 Cost Accounting – Paper III Syllabus

Chapter 1 – Uniform Costing and Inter-Firm Comparison
a)Uniform Costing
b) Meaning of and Need for Uniform Costing
c) Essentials for Success of Uniform Costing
d) Advantages and Limitations of Uniform Costing
e) Areas of Uniformity, Uniform Cost Manual
f) Inter-Firm Comparison
g) Pre requisites of inter firm comparison
h) Advantages and Limitations
i) Practical Problems

Chapter 2 – Integrated System and Non Integrated System of Accounts
a) Integrated System
b) Meaning, Features, Advantages and Disadvantages
c) Journal Entries and Preparing Integrated Ledgers
d) Practical Problems
e) Non-Integrated System
f) Meaning, Features, Advantages and Disadvantages
g) Journal Entries and Preparing Cost Control Accounts
h) Practical Problems

Chapter 3 – Operating Costing
a) Meaning of Operating Costing
b) Determination of per unit cost
c) Pricing of Services
d) Collection of Costing Data
e) Practical problems based on costing of hospital, hotel, goods and passenger transport services

Chapter 4 – Process Costing – Equivalent Units of Production and Inter-Process Profit
a) Valuation of Work in Progress and Equivalent Production
(FIFO Method and Weighted Average Method)
b) Inter Process transfer at Profit
c) Practical Problems

Chapter 5 – Activity Based Costing System
a) Activity Based Costing – Introduction, Advantages, Limitations,
Identification of Cost Drivers,
b) Practical Problems on Traditional v/s Activity Based Costing System

TYBAF Sem 5 Financial Management – Paper II Syllabus

Chapter 1 – Strategic Financial Management
a) Strategic Financial Management – Need and Importance
b) Corporate, Business and Functional Strategy
c) Financial Planning – Need and Importance
d) Profit Maximization
e) Wealth Maximization
f) Interface of Financial Policy and Strategic Management
g) Relationship of Finance to Economics and Accounting
h) Role of Financial Manager

Chapter 2 – Capital Budgeting – Project Planning and Risk Analysis
a) Introduction – Capital Budgeting Process, Project Classification and Investment Criteria
b) Techniques of Capital Budgeting – NPV, Benefit Cost Ratio, Internal Rate of Return, Modified Internal Rate of Return, Payback Period, Discounted Payback Period and ARR (Inclusive of Estimation of Project Cash Flows)
c) Capital Rationing – Meaning, Need and Dealing with Capital Rationing Problems, Risk Analysis in Capital Budgeting – Sources and Perspectives of Risk, Sensitivity Analysis, Scenario Analysis, Simulation Model, Decision Tree Analysis and Break-even Analysis

Chapter 3 – Capital Structure Theories and Dividend Decisions
a) Capital Structure Theories – Background, Assumptions, Definitions and Taxation and Capital Structure
b) Types – Net Operating Income, Net Operating Income Approach, Traditional Position, Modigliani and Miller Approach, Trade off Theory and Signaling Theory
c) Dividend Decisions – Need, Importance, Formulation, Legal and Procedural Aspects
d) Dividend Decision Models – Walter, Gordon, Graham and Dodd Model and MM Model

Chapter 4 – Mutual Fund and Bond Valuation
a) Introduction to Mutual Fund – History and Origin, Definition, Meaning, Characteristics, Advantages, Disadvantages, Limitations of Mutual Funds, Ethics in Mutual Fund. Entities involved – Sponsor, Trust, Trustee, Asset Management Company, Registrar and Transfer Agent (RTA) and Fund Houses in India
b) Classification of Mutual Fund – Functional/Operational – Open ended, Close ended, Interval, Portfolio – Income, Growth, Balanced, MMMF, Geographical/Location -Domestic and Offshore, Tax Saving Funds, Exchange Traded Funds, Balanced Funds, Fixed Term Plan Debt Funds and SIP
Calculations of NAV, Entry Load and Exit Load
c) Bond Valuation – Meaning, Measuring Bond Returns – Yield to Maturity, Yield to Call and Bond Pricing. Bond Pricing Theorems, Bond Risks and Bond Duration
(Practical Problems on YTM and Bond Duration)

Chapter 5 – Credit Management
Credit Management – Terms of Payment, Credit Policy Variables, Credit Evaluation, Credit Granting Decision, Control of Accounts Receivables i.e. Receivables Management, Ageing Schedule and Credit Management in India

TYBAF Sem 5 Indirect Taxes – I (GST) Syllabus

Chapter 1 – Introduction to Indirect Taxation and GST
a) Basics for Taxation : Direct Taxes and Indirect Taxes – Features of Indirect Taxes, Difference, Advantages and Disadvantages, Sources and Authority of Taxes in India (Art 246 of the Indian Constitution)
b) Introduction to GST : Genesis of GST in India, Power to tax GST (Constitutional Provisions), Meaning and Definition of GST, Benefits of GST, Conceptual Framework – CGST, IGST, SGST, UTGST, Imports of Goods or Services or both, Export of Goods or Services or both, Taxes subsumed and not subsumed under GST

Definitions
Section 2(13) Audit
Section 2(17) Business
Section 2(31) Consideration
Section 2(45) Electronic Commerce Operator
Section 2(52) Goods
Section 2(56) India
Section 2(78) Non Taxable Supply
Section 2(84) Person
Section 2(90) Principal Supply
Section 2(93) Recipient
Section 2(98) Reverse Charge
Section 2(102) Services
Section 2(105) Supplier
Section 2(107) Taxable Person
Section 2(108) Taxable Supply
Extent and Commencement of CGST Act / SGST Act / UTGST Act / IGST Act
Goods and Services Tax Council (GST Council)
Goods and Services Tax Network (GSTN)

Chapter 2 – Levy and Collection of Tax
Charge of GST, Levy and Collection GST, Composite and Mixed Supplies under GST, Power to Grant Exemption, Negative List of GST, GST Rate Schedule for Goods and Services

Chapter 3 – Concept of Supply
a) Concept of Supply (Section 7 of CGST Act)
b) Taxable Event under GST
c) Place of Supply
d) Time of Supply
e) Value of Supply
(Rules for Valuation of Supply of Goods and Services)

Chapter 4 – Documentation
Tax Invoices, Credit and Debit Notes

Chapter 5 – Input Tax Credit and Computation of GST
a) Eligibility and Conditions For Taking Input Tax Credit
b) Apportionment of Credit and Blocked Credits
c) Credit in Special Circumstances
d) Computation of GST under Inter State Supplies and Intra State Supplies

5. Registration Under GST Law
Registration – Persons liable for Registration, Persons not liable for Registration, Procedure For Registration, Deemed Registration, Amendment, Cancellation and Revocation of Cancellation of Registration

TYBAF Sem 5 Management Applications (Management-II) Syllabus

Chapter 1 – Marketing Management
Meaning and Definition of Marketing – 4 Ps of Marketing, Importance
Product Management – Meaning & Definition – Product Development Strategies, Product Life Cycle
Branding – Meaning, Factors influencing Branding
Price Management – Meaning and Definition – Factors affecting Pricing Decisions, Pricing Strategies
Place (Distribution) Management – Meaning and Definition – Factors Governing Distribution Decisions – Types of Distribution Channels
Promotion Management – Meaning – Promotion Strategies, Integrated Marketing Communication
Case studies based on the above topics

Chapter 2 – Production Management
Meaning and Definition of Production Management – Scope of Production Management, Steps in Production Planning and Control
Meaning of Productivity – Measurement of Productivity – Measure to increase Productivity – Productivity Movement in India
Meaning and Definition of Quality Management – TQM – Quality Circles – ISO 9000/14000
Inventory Management – Meaning and Methods
Case studies based on the above topics

Chapter 3 – Human Resource Management
Human Resource Management – Meaning, Nature, Functions of Human Resource Management
Human Resource Planning – Meaning, Process of Human Resource Planning
Human Resource Development – Methods of Developing Human Resource
Performance Appraisal – Meaning and Definition – Traditional and Modern Methods of Appraisal
Employee Retention, Leadership – Traits, Styles
Motivation – Factors of Motivation, Theories of Motivation – Maslow’s Theory, Douglas MacGregor’s Theory X and Theory Y
Case studies based on the above topics

Chapter 4 – Financial Management
Meaning and Definition of Financial Management – Functions of Financial Management
Capital Budgeting – Introduction, Importance and Process
Capital Structure – Meaning, Factors affecting Capital Structure
Capital Market – Meaning and Constituents – Functions
Fundamental Analysis – Technical Analysis – Venture Capital – DEMAT Account – Futures and Options
Case studies based on the above topics

Related Posts :
FYBAF Subjects
SYBAF Subjects
TYBAF Subjects
FYBAF Syllabus
SYBAF Syllabus
TYBAF Syllabus

TYBAF Syllabus
(Semester 6)

TYBAF Syllabus
TYBAF Syllabus Semester 6
  1. Financial Accounting VII
  2. Cost Accounting IV
  3. Financial Management III
  4. Indian Economy III
  5. Security Analysis and Portfolio Management
  6. Indirect Taxes – III

TYBAF Semester 6
Syllabus

TYBAF Sem 6 Financial Accounting Syllabus

Chapter 1 – Final Account For Electricity Company
a) Final Accounts as per Double Account System
i) Final Accounts as per Electricity Rules
ii) Receipt & Expenditure on Capital Account
iii) General Balance Sheet
iv) Contingency Reserve
b) Disposal of Surplus (As per Electricity Rules): Norms regarding Disposal of Surplus Replacement of Assets
Simple Practical Problems

Chapter 2 – Final Accounts For Co-Operative Society
(Co-Operative Housing Society & Consumer Co-Operative Society)
a) Provisions of Maharashtra State Co-Operative Societies Act and Rules. Accounting provisions including appropriation to various funds
Format of Final Accounts – Form N
b) Simple Practical Problems on preparation of Final Accounts of a Co-Operative Housing Society & Consumer Co-Operative Society

Chapter 3 – Investment Accounting (w.r.t. Accounting Standard – 13)
a) For Shares (Variable Income Bearing Securities)
b) For Debentures / Preference Shares (Fixed Income Bearing Securities)
c) Accounting for Transactions of Purchase and Sale of Investments with Ex and Cum Interest Prices and Finding Cost of Investment Sold and Carrying Cost as per Weighted Average Method (Excluding Brokerage)
d) Columnar Format for Investment Account

Chapter 4 – Mutual Funds
Introduction, Historical Background SEBI Guidelines, Organisation, NAV Scheme, Types of Mutual Fund Schemes, FOF Scheme, Load or Non-Load Scheme, Investment Valuation Norms, Pricing of Units, Contents of Balance Sheet and Revenue Account, Evaluation of Mutual Funds, Disposal of Investments, Recognition of Income, Accounting Policies and Entries

Chapter 5 – Introduction to IFRS and Ind – AS
a) Accounting Standards : Role/Objectives of Accounting Standards, Development of Accounting Standards in India – Requirements of International Accounting Standards – International Organizations engaged in Accounting Harmonization – IASB – FASB – Role of IASB in developing IFRS, Applicability, Interpretation, Scope and Compliance of Accounting Standards
b) Indian Accounting Standards (Ind AS) :
Introduction, Road Map, First time adaptation of Indian Accounting Standard, Conceptual Framework
Comparison of Ind AS, IFRS and AS
c) IFRS : Introduction, Scope, Purpose and Objectives of Financial Statement – its Frame work – its assumption, Characteristics, Element, Recognition and Measurement, first time of adoption of IFRS
Convergence of Ind-AS and IFRS

TYBAF Sem 6 Cost Accounting Syllabus

Chapter 1 – Budgeting and Budgetary Control
a) Meaning & objectives, Advantages and Limitations of Budgets
b) Functional budgets, fixed and flexible budgets
c) Zero based budgeting, performance budgeting
d) Practical Problems of preparing flexible budgets and functional budgets

Chapter 2 – Absorption Costing and Marginal Costing, Cost Volume and Profit Analysis
a) Absorption Costing and Marginal Costing
b) Meaning of Absorption Costing
c) Introduction to Marginal Costing
d) Distinction between absorption costing and marginal costing
e) Advantages and Limitations of Marginal Costing
f) Cost Volume and Profit Analysis
g) Break even analysis meaning and graphic presentation
h) Margin of Safety
i) Key Factor
j) Practical problems based on using the marginal costing formulae and Key Factor

Chapter 3 – Managerial Decision Making
a) Make or buy
b) Sales mix decisions
c) Exploring new markets
d) Plant shut down decision
e) Practical Problems

Chapter 4 – Standard Costing and Variance Analysis
a) Preliminaries in installing of a standard cost system
b) Material Cost Variance
c) Labour Cost Variance
d) Variable Overhead Variances
e) Fixed Overhead Variances
f) Sales Variances
g) Profit Variances
h) Practical Problems

TYBAF Sem 6 Financial Management Syllabus

Chapter 1 – Business Valuation
a) Conceptual Framework of Valuation – Book Value, Market Value, Economic Value, Liquidation Value, Replacement Value, Salvage Value, Value of Goodwill and Fair Value
b) Approaches of Valuation – Assets Based Approach to Valuation, Earnings Based Approach to Valuation, Earnings Measure on Cash Flow Basis, Market Value Added Approach and Economic Value Added

Chapter 2 – Mergers and Acquisitions
a) Introduction – Basic Modes of Acquiring Another Firm, Synergy Effects, Difference Between Merger and Takeover, Advantages of Mergers and Acquisitions, Benefits of Merger for Acquiring Firm, Reasons of Companies to offer themselves for Sale, Reasons for Failure of Mergers and Reverse Merger
b) Commonly Used Bases for Determining the Exchange Ratio – EPS, MPS, Book Value and Combination of Measures and Evaluation of Mergers (Practical Problems)

Chapter 3 – Corporate Restructuring and Takeovers
a) Introduction – Meaning, Need and Importance, Forms of Restructuring, Advantages and Disadvantages
Takeovers – Meaning, SEBI Guidelines, Anti-takeover Defences and Asset and Liability Restructuring (Practical Problems)

Chapter 4 – Lease and Hire Purchase Financing
a) Introduction – Meaning and Types of Leases, Rationale, Mechanics, Operating Leases, Leasing as Financing Decisions, Calculation of Cash Flows of a Finance Lease
b) Hire Purchase – Meaning, Need and Importance, Calculation of Hire Purchase Instalments
c) Choice Between Leasing and Hire Purchase

Chapter 5 – Working Capital Financing
a) Introduction – Key Features and Characteristics of Trade Credit, Bank Credit, Commercial Papers, Certificate of Deposits and Factoring
Practical Problems Based on Factoring and Calculations of Yield of CP’s and CD’s

TYBAF Sem 6 Indian Economy Syllabus

Chapter 1 – Introduction, Agricultural Sector
a) Introduction
b) Demographic Features – Poverty, Income inequality and Unemployment
c) Urbanization and its effects
d) Agricultural Sector
e) Institutional Structure – Land reforms in India
f) Technological changes in agriculture
g) Agricultural pricing and agricultural finance
h) Agricultural marketing
i) National agricultural policy

Chapter 2 – Industrial Sector
a) Growth and pattern of industrialization
b) Industrial Policy of 1991, Public sector enterprises and disinvestment policy
c) Small scale sector – problems and prospects

Chapter 3 – Service Sector, External Sector
a) Service Sector
b) Nature and scope of service industry
c) Recent trends in Banking industry, Insurance Industry, Healthcare Industry and Tourism Industry
d) External Sector
e) Structure and Directions of Foreign Trade
f) India’s Balance of Payments since 1991
g) FDI, foreign capital and transnational companies in India.
h) Role and impact of SAARC, ASEAN and WTO

Chapter 4 – Money and Banking
a) Money Market and its Features
b) Monetary Policy of RBI
c) Progress of Commercial Banking in India
d) Development of Capital Markets
e) SEBI and its Functions

TYBAF Sem 6 Security Analysis and Portfolio Management Syllabus

Chapter 1 – Portfolio Management – An Introduction and Process
a) Investment : Meaning, Characteristics, Objectives, Investment v/s Speculation, Investment v/s Gambling and Types of Investors
b) Portfolio Management : Meaning, Evolution, Phases, Role of Portfolio Managers, Advantages of Portfolio Management
c) Investment Environment in India and Factors Conducive for Investment in India

d) Portfolio Analysis : Meaning and its Components, Calculation of Expected Return and Risk, Calculation of Covariance, Risk-Return Trade-off
e) Portfolio Selection : Meaning, Feasible Set of Portfolios, Efficient Set of Portfolios, Selection of Optimal Portfolio, Markowitz Model, Limitations of Markowitz Model, Measuring Security Return and Portfolio Return and Risk under Single Index Model and Multi Index Model

Chapter 2 – Portfolio Management – Valuation
a) Portfolio Revision : Meaning, Need, Constraints and Strategies
b) Portfolio Evaluation : Meaning, Need, Measuring Returns (Sharpe, Treynor and Jensen Ratios) and Decomposition of Performance

Chapter 3 – Fundamental Analysis
a) Economy Analysis : Meaning, Framework, Economic Analysis, Forecasting, Barometric or Indicator Approach, Econometric Model Building and Opportunistic Model Building
b) Industry Analysis : Concept of Analysis, Industry Life Cycle, Industry Characteristics
c) Company Analysis : Financial Statements, Analysis of Financial Statements, (Practical Questions on Debt Equity Ratios, Total Debt Ratio, Proprietary Ratios, Interest Coverage Ratio, Profitability Ratios Related to Sales, Investment and Equity Shares Efficiency or Activity Ratios) and Assessment of Risk (Leverages)

Chapter 4 – Technical Analysis
a) Dow Theory
b) Meaning and Principles of Technical Analysis, Price Chart, Line Chart, Bar Chart, Japanese Candlestick Chart, Trends and Trend Reversals, Chart Patterns, Support and Resistance, Reversal Patterns, Continuation Patterns and Elliot Wave Theory
c) Mathematical Indicators : Calculation of Moving Averages (Simple and Exponential Moving Average), Oscillators and Relative Strength Index
d) Market Indicators
e) Fundamental Analysis v/s Technical Analysis

Chapter 5 – Efficient Market Theory and CAPM
a) Random Walk Theory
b) The Efficient Market Hypothesis
c) Forms of Market Efficiency
d) Competitive Market Hypothesis
e) CAPM : Fundamental Notions of Portfolio Theory, Assumption of CAPM, Efficient Frontier with Riskless Lending and Borrowing, Capital Market Line, Security Market Line and Pricing of Securities with CAPM
f) Arbitrage Pricing Theory (APT) : The Return Generating Model, Factors Affecting Stock Return, Expected Return on Stock, APT v/s CAPM

TYBAF Sem 6 Indirect Taxes – III Syllabus

Chapter 1 – Payment of Tax and Refunds
Payment of Tax, Interest and other Amounts, Interest on delayed Payment, TDS, TCS
Refund of Tax, Refund in certain cases, Interest on delayed Refunds

Chapter 2 – Returns
Types of Returns and Provisions relating to filing of Returns

Chapter 3 – Accounts, Audit, Assessment and Records
Accounts and other records, Period of retention of accounts, Electronic Way Bill Self-Assessment, Provisional Assessment, Scrutiny of Returns, Assessment of non- filers of Returns, Assessment of Unregistered person, summary assessment in certain special cases, Audit by tax authorities, Special Audit

Chapter 4 – Custom Act – I
a) Introduction to customs law including Constitutional aspects
b) Levy of and exemptions from customs duties – All provisions including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty, exemption from custom duty
c) Types of Customs Duties
d) Classification and valuation of imported and export goods

Chapter 5 – Custom Act – II
a) Import and Export Procedures – All import and export procedures including special procedures relating to baggage, goods imported or exported by post, stores
b) Provisions relating to coastal goods and vessels carrying coastal goods
Warehousing and Drawback

Tips to score good marks in TYBAF 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.