How to score 85 in SCMPE in CA Final New Syllabus

How to score 85 in SCMPE in CA Final New Syllabus

  • SCM

  • CA Satish Jalan

Its easy to score if you have seen how someone has actually presented the answers in exam.

SCMPE is now one of the most critical subject in CA Final New Syllabus. It is the only subject that has been changed by the ICAI extraordinarily from its old syllabus to the new syllabus.


Students who are studying this subject are being haunted with several questions and everything is just goofing up in their mind that they usually start doubting their hard preparation as soon as the exam starts approaching.


Let us understand further by using some question and answers.


Q: Is New syllabus fully theory based?


A: No, it isn't. Its analytical now. We don't call analytical type as theory. Like Income tax is analytical, neither practical, nor theory. In analytical questions, we do some calculations and then present an analysis of the situation, like pros and cons of it.


Q: Do all questions will be in case study form in new syllabus?

A: Case study is just a myth. Its a natural question with more detailed facts. Any or all question is a case study only. Infact, you can say that the questions have become more story oriented, complete and interesting. From past paper's analysis, it has been seen that the papers are usually having at maximum only one full length detailed story based question and rest all are normal questions. 

The normal questions then comprise of some practical calculations as well as theoretical discussion.


Q: How to study case studies or story form questions because each question seems different ?

A: This new form of questions may be new for you but not new in the examination system. Several international institutes like CIMA, ACCA, CMA (USA), etc. have been asking case study questions only in their every exam. They always set up new set of questions for their exams in a way that never match to any of the past questions.

If we analyse their study materials and the pattern of teaching those courses, we get a systematic approach of learning. And that's what I follow when I teach this subject. 

So what is the exact way to study the case studies then..


Stage 1

First of all, its a natural way only to study these case study based questions i.e. the prime criteria is to know the whole of syllabus.

Stage 2

Secondly, you must know the concepts. In order to understand any concept, you need examples or illustrations that simplifies the theoretical language of the concept.

Stage 3

Thirdly, apply the concept in a bigger problem with less of stories. This gives you a deeper understanding of application of the concepts. 

Most of the students are resisting this type of questions when solved by teachers in the class, (including my class) but there is a strong belief that these questions are also mostly taken from the same international case study based examination books. The aim is not to get the same question in exam. But the aim is to have a deep understanding.

Stage 4

Lastly, apply the concepts in the case study based questions where the most important part is the writing pattern. Usually, in these questions, calculations are lesser but overall situation analysis is greater. Hence, for this, you need to go through all the types of case study questions available at your disposal.


One of our student recently scored 85 in SCMPE. He took our classes when we were just transitioning from old to new syllabus. He gave alot of self effort, as he had got a keen interest over the subject. He studied several case studies from ICAI Mat by himself, atleast twice before his final exams and made sure that he is not just reading through it but retaining the key words as well. 


You may be interested in watching this video that I specially recorded while analysing his Answer Sheet.




I am teaching Costing Subject in CA Final since 2008. Many students have qualified CA from our Institute and have even scored AIR 1 and AIR 2 over this period, but this score of 85 is exceptional and rare.


When I teach, I always work with my students on concept crystallisation (Stage 2 and 3) and once that is done, I ask my students to go through the case studies. All of the case studies then seem very simple to understand.

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