Sample Copy. Not For Distribution. - Book Publishing · „dummy articleship‟ made in the book is to show the importance of articleship in the CA student‟s life and how can it

Sample Copy. Not For Distribution.

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Completely Axehausted


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Publishing-in-support-of,

EDUCREATION PUBLISHING

RZ 94, Sector - 6, Dwarka, New Delhi - 110075 Shubham Vihar, Mangla, Bilaspur, Chhattisgarh - 495001

Website: www.educreation.in __________________________________________________

© Copyright, 2018, Satyam Chowdhary

All rights reserved. No part of this book may be reproduced, stored in a retrieval system, or transmitted, in any form by any means, electronic, mechanical, magnetic, optical, chemical, manual, photocopying, recording or otherwise, without the prior written consent of its writer.

ISBN: 978-1-5457-2284-8

Price: `250.00

The opinions/ contents expressed in this book are solely of the author and do not represent the opinions/ standings/ thoughts of Educreation.

Printed in India


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Journey of a CA Student

Satyam Chowdhary

EDUCREATION PUBLISHING (Since 2011)

www.educreation.in


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Disclaimer

Author himself is a Chartered Accountant and deeply

respects all its rules and regulations. The mention of

„dummy articleship‟ made in the book is to show the

importance of articleship in the CA student‟s life and

how can it change the life of a CA student. The author

has mentioned only the general notion about it and does

not intend to demean the importance of articleship in the

CA curriculum.

This is a work of fiction. All the characters and

incidents in this work are imaginary, any resemblance to

any person dead or alive is purely coincidental. The

author does not intend to outrage, insult, and wound or

hurt any religion or religious sentiments, beliefs or

feelings of any person(s), class or community.

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vi

Acknowledgement

Writing an acknowledgment was the toughest part of the

novel but let me start thanking with my English teacher,

„P.C. Sir‟ who taught me to write English and my

inspirer, Nitesh, who has motivated me to restart writing.

My girlfriend cum wife, Ankita, who was with me all

throughout this 6 and a half years when I was writing

this at a snail‟s speed and without her support, this

would not have been possible at all. Thanks to Sahil,

Rashmi and Rohit who are not avid readers but still took

out time to read this even when it was not edited by the

champion editor, Malobika Di from Mono-translation

Bureau.

Thanks to my lovely friends Aditi, Joy, Swati,

Vishal, Urvashi, Nilesh, Suryakanta, Bikram and Abhijit

for supporting it morally.

I dedicate this to my nephews, Viraaj and Aaryav

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Prologue

“200...200...200...ohh...God please...God please...only

200. Yeesssssssss. Oooooooohhhh... I have got

through...”

Though I continued sitting on my comfortable chair

in front of the PC, this was probably the fastest journey

of my life. From a paid-up article of 3000 I would be an

executive earning 30,000 in one of the renowned

corporate houses. It might seem nothing, but it was the

day I was allowed to put CA before my name. The only

day in my life I was proud of myself, really proud. No

increment in my knowledge but 10 times in my pay. I

was the same Nishant before and after the results but

merely two letters before my name would make the

world of difference to my bank credits every month.

Here I am, CA Nishant Kumar Tulsiyan or Tulsi

(which my friends, though very few), call me. Just after

the end of my teenage years, I was highly inspired by my

cousin CA Manish Agarwal who being an executive,

finalize the Balance Sheet of ITC Ltd. which according

to me was the sexiest thing in the world. I was just

waiting for a huge success in becoming a CA because I

believed only a highfalutin degree could make me

acceptable. Like every other success, this one also had

many ups and downs. In a typical manner, such a case

can be described as below:

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Satyam Chowdhary

1

Part –1 _____________________________________________



2

Inception

The story begins when I was a serious and sincere

student who used to carry all his books, a lunch box and

a plastic water bottle with well combed hair which was

practically drenched in the coconut oil. It was when I

was in the 1st year of my dream college, St. Xavier's

College, Kolkata. It took 2 years of rigorous Math and

Accounts practice to reach there. When I used to see

bundles of workbooks, I would feel responsible for

global warming.

The proud feeling of being a Xavierian can only be

realized if you are a citizen of Kolkata. There is a saying

here “only Dogs and Xavierians are found in streets at 5

am”. It is the only college here which starts at 6 am and

demands above 90% attendance from its students. We

used to take a taxi which charged Rs. 5, (carrying 6

Xavierians) to drop us to college from Howrah Station.

The rate was same throughout the 3 years of my college

life and also being a student of economics I was really

proud of our bargaining power that no inflation in oil

prices hit us. I can still remember the first day of my

college.

Though I could not sleep the entire previous night,

my mother woke me up at 4 am when the whole Howrah

was in darkness. I can still remember that spark on my

mother's face, the pride that her son would be a graduate

from Xaviers. I dressed in my usual style, a black Terri

cotton pant with blue shirt and a bag which had 5

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Satyam Chowdhary

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notebooks, one for each period, and my mother, as an

icing on the cake put a red tilak on my forehead as if I

was going to the battle front. I was waiting for a missed

call from my friend PADMABHUSHAN SHETTY or

Padma on my new Nokia mobile which was gifted for

my higher secondary results.

Let me introduce my messiah, my friend

PADMABHUSHAN who really turned me around, from

a mediocre last bencher to a scholar. He did not give me

private tuition, but his words were enough to motivate a

horse that was not a favorite in the derby. I believe he

was born to do CA. Although we did our primary

schooling from St. Maria‟s Day School, we became

good friends when we were admitted in a different

secondary school together - St. Thomas Church High

School. It was only the two of us who had sought

admission in that school from the previous one. -- So, we

had no choice but to stay together. But this incident

coincidentally became the most favorable incident of my

life.

Suddenly my phone vibrated and before I could

read the name, it showed “1 missed call”. Padma‟s name

was no surprise; he was waiting near the Bangabasi

cinema hall for me. I left home, a shivering mass of

nervousness. It was the first time I was walking along

the street at 5 am. I prayed at the Shiv mandir on the

way. For the first time in my life I realized that

Chintamani Dey Road could also be shrouded in silence.

Then I saw Padma waving to me - looking as tense as

though he had just caught a glimpse of a ghost from a

Ramsay‟s movie. Bangabasi was so quiet that it would

be difficult for someone to identify it as the same street

during evenings. The silence broke when Padma said, “I

wish, we can make it in time”. We took the bus for

Howrah Station and from there we shared taxi paying

Rs. 5 each. Throughout the journey, other people in the



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taxi were talking about joining CA, its last date of

registration and the new scheme of examination which

was not yet confirmed. Padma and I took the front seats

and were just listening as to what they had to say. One of

them was comparing the 1st level with CAT saying,

“There will be multiple choice questions with negative

markings @ 0.25 for each wrong answer.” One of them

confirmed that pass marks would still be 50%. The other

two were worried whether calculators would be allowed

in the exams or not. Padma, being a true auditor, always

needed documentary evidences to believe something so,

he did not comment; and as usual I had nothing to say

but to brood and worry about whatever I heard. I reached

college, with a mingling of positivity and negativity.

We were allotted our roll numbers on the day of our

interview. A chart indicating our classrooms with seating

arrangements according to our roll numbers was put up

on the notice board. There was a difference of 200 in our

roll numbers and so we were prepared for sharing

different classrooms. There were three rows in each

classroom. I was glad that I was allotted the first seat of

the first bench in the middle row right in front of the

blackboard, with all chances to impress professors.

It was 5.55 already, so I just rushed to my room and

took my seat. Without any surprise the professor entered

the room sharp at 6 and began “Good morning students,

I am Mrs. Suman Ghosh, your Business management

professor.” Like every school teacher she claimed to be

different and believed in maintaining friendly relations

with her students. As it was our first lecture, she wanted

to invest some time in getting to know all the students.

To introduce ourselves we had to voice out our name,

HS percentage and aim in life. The introduction began

from the last bench. Most of the students whose chance

was before me wanted to be good Chartered Accountants

and others budding managers. I kept thinking of


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Sample Copy. Not For Distribution. - Book Publishing · „dummy articleship‟ made in the book is to show the importance of articleship in the CA student‟s life and how can it