4 Things CA Students should learn during Articleship

4 Things CA Students should learn during Articleship


The following article has been authored by CS Abhishek Kumar and all views expressed here are entirely his own.

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Your Articles is the golden time of your period as a CA Student. How you go through it will have

an impact on what type of CA you are destined to become. Taking your article ship too seriously or

too lightly will have an adverse impact on your training and your overall learning experience. Here I

will discuss the 5 conventional things and some basic points regarding it that every Article should

learn during his Articleship tenure.

1.     Audit–

it’s highly likely that the day you join your Articleship, you’ll be sent out for the first phase

of an audit called Vouching.

What should you learn?

The point here to know is that developing a working knowledge of Standards of Audit, and getting

to know the History of Accounting errors and system problems at a particular client’s place can

easily benefit you in understanding how things are done in the real life.


2.     Accounting–

“What’s a Chartered Accountant who hasn’t done some real accounting work”

that’s what my Boss said. Simple data entry of clients can help you understand fundamental

accounting concepts better

What should you learn?

Familiarize yourself with the two basic accounting software in use­ Tally and Busy, however, keep

in mind both are powerful software and misjudging them for just simple accounting tools would be

imprudent. Both not only offer powerful reporting facilities but also assist in business management.

Learning from them you can also develop managerial and reporting capabilities useful in the long


3.     Communication skills–

Although this is stressed upon by CA’s, speakers etc but has been more

or less neglected by the masses as most of them chase marks. Know this much that an average

CA with good communication skills will fare much better than the topper with poor communication.

How to go about it?

Start small, taking initiative such as requesting your principal that he allows you to attend his

meetings with the client regarding audit etc can be helpful, or if you’re in the second year you

yourself can hold regular meetings and develop communication while discussing your audit related

queries etc. You can also go big and take part in ICAI’s student Conventions held regularly

throughout India

What should you learn?

When you’re in a meeting you should realize the person you’re dealing with holds a vast amount of

knowledge regarding his company and matters related to it. If you got a good query but you’re

the presentation is bad he can outwit you easily. Have you ever realized that if you’re a practicing CA

with the same communication problem, how adversely it can affect you? Start now

4.     Take the Chill Pill–

Remember that your three years of articles may be the most important,

but they’re not the only three years of your career. Learn when to relax. Some people are unable

to cope up with too much work and study pressure all pressing on them at the same time. Also,

know that you may be asked to go over and above your capacity. While that is acceptable at times,

you should know where to draw the line and ease yourself.

Why you need to learn this?

Young Indian professionals are the most stressed out lot in the world. Their ambition of money

takes a toll on their health, and leads to restlessness, depression, heart problems and much more.

Just tell me one thing, what good is that extra money you make when you can’t even be happy

with it? Learning this important point and relaxing when you should, during your training, will

complete your experience of becoming a successful CA later on.

These are some of the major points to be learned during Articleship. I may have missed out on a few

less important ones as it is these major points that form the core of your learning experience. I

would love to hear from you regarding what all you learned during your Articleship


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