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So another year is gone. 2012 is joining in the page a history. It came with a buzz of dooms day. Mostly people will remember 2012 as a possible year of doomsday. Apart from that 2012 was a historic year for the world. US election, Financial crisis of Greece, London Olympics, Crisis in Gaza and many other important events. For my country, Bangladesh, 2012 memorable too. Many major events took place during the year but unfortunately very few of them are good for the country. But today I’m not writing anything about my country or about the world. Today I will write about my self and was 2012 for me. As an accountant, we have to prepare financial statements at the end of an accounting period. Tonight I set down for the year-end calculation of life.

2012 was a year of expectation, achievement and failure to me. I had so many expectations and targets for 2012. I was able to meet some of them and failed to do others. Through out the year, I experienced many things for the first time. Some of them are memorable for life time and others are ok. But now let me begin the year-end calculation of my life.


1) I was in a turning point of my life when 2012 started. I just finished my internship and was waiting for the grade. I was in so confused about what to do next. I had so many options in my hand. I needed to think very carefully and choose a path. People around me gave different types of advises. I analyzed them very carefully but still had many good alternatives. I was expecting to overcome this situation and choose the right path.

2) When I entered in undergrad program, my target was to achieve CGPA at least 3.50 out of 4.00. When I was waiting for intern grade, I calculated and found that my CGPA will be stuck at 3.49. I was expecting to get an “A” so that it could push my CGPA to 3.50

3) My friend circle always try to organize an annual trip. I was expecting to have another tour in 2012. I never been to Cox’s Bazar and saint martin’s island before 2012. Though these are very common place for tour, I never had the chance to go there. I was hopping to go this time around. Although I had another reason to go there and that was to meet with my girlfriend.

4) I got admitted in ICMAB on December 2011. I was so serious with it. I started to study hard and prepare for the exams. I was expecting to appear in April 2012 exam.

5) When I finished my internship, I was offered a job at that organization. I refused their offer with a plan to study CA. To be a CA was my childhood dream. During November & December of 2011, I applied in different CA firm to join in. However, I did not get any response. I was Expecting that I could start my CA study by 2012.

6) I was expecting to get enrolled in ICAB as quickly as possible so that I can attend in June 2013 exam (it takes almost 18 months).

7) I was expecting to finish reading all the books of CA 1st level (Knowledge level of professional stage) and then start reading 2nd level books.

these were the expectations I started 2012 with. My plan was to fulfill all those expectations by 2012. Now lets come to the my achievements in 2012.


During 2012 I had following achievements.

1) During 2012 I completed my graduation from North South University. I scored my expected CGPA. Though I achieved it not the way I planned. But still I scored CGPA 3.5 out of 4.00. It took me 13 semesters to complete my BBA. Though I planned to finish it by 11 semester. I could actually finish it by 11 semester. But later I changed my plan. Anyway, that’s another story.

2) We had the tour I mentioned in expectation part. Me and my friends went for a week-long tour. Our route was DhakaChittagong-Bandorban-Cox’s Bazar-Saint Martin’s island-Cherea dip-Cox’s bazar-Chittagong-Dhaka. It was a wonderful journey. We had so much fun. And yes, I meet with my girl friend. I won’t never forget that day.

3) I overcame with my confusion and determined to pursue my childhood dream; to be a CA.

4) On April 2012, I joined in A. Qasem & Co. Chartereed Accountants. It is one of the renowned CA firm and the first CA firm in Bangladesh. I got ICAB registration on June and will appear in May-June 2013 exam.

5) I passed one of two subject exam I appeared in ICMAB. Now I’m done with 500 marks of 2100 marks to get ACMA degree.

6) I start auditing. By the end of 2012, I have audited 7 organizations. I went out of Dhaka couple of times for auditing purpose.

7) I finished reading more than half of the books of CA level 1.

I also had few small achievements during 2012. Now let me jump to the failure section.


Though I achieved many things, I had few failure during 2012. Fortunately the numbers of failure is not that high.

1) I was not able to push my CGPA with intern grade. I had to get back to university for another course. I took taxation course to replace the working capital management course. This increased my CGPA to 3.50. Although my number of credit hours increased.

2) I got several promising and lucrative job offer but I refused them all. Even though I had the opportunity, I did not accept any job offer. Though I am not considering this one as my failure. Instead I should treat it as my strength to stay determined.

3) I failed to finish reading all the books of CA level 1. Still continuing my reading process.

4) I appeared in August 2012 exam of ICMAB. I attended two exams. I passed in one and failed in another. The subject I failed in was Intermediate financial accounting, the subject I like and the subject I thought I was good at.


During the year I lost my eldest aunt (paternal side). She used to love me so much. I too cared for her. I pray to Allah to bless her soul and put her to Jannah. Another loss of the year  is my friends. I lost communication with most of my friends. After joining in a CA firm, I restrained myself from friends so that I can focus on my ICAB & ICMAB studies. Also I became too busy with auditing. I sincerely hope that my friends don’t forget me. I will get back to them as soon as I finish my articular period or I become a chartered accountant. Till then, I hope they all will be well.

Performance analysis:

During our audit, we do lots of performance analysis. I think I should do a bit of analysis on my performance, expectations, achievements and failure. Despite of failures, the whole year was great for me. I am still following the path I have chosen. I’m still perusing the strategies I prepared for my life. 2012 was ultimately a great year for me. after 2003-5, I got another great year. It is the year when I took the control of the path of my life. I stayed still in the turning points of my life.

2012 was good for me. I hope 2013 will be good too. I hope 2013 will be good for us, our country and for the world. I pray to Allah for our bright future.

Now we are in new year’s eve. Only few moments left before we enter in 2013.  I’m hopping you all are prepared to accept 2013 and let go 2012. Thanks for reading the blog and I’m wishing you Happy new year!!!


Finally I am done with exams. I have attended  December 2012 exam organized by ICMAB for professional level 1 courses. I have passed one of four courses in previous exam. During that time I appeared in the exams of two courses. Unfortunately I failed in one. This time I have attended the exams of the subjects. Thous are Intermediate financial accounting, Cost accounting and Management & Marketing Management courses.

It was very tough for me to get the time to attend the exams. I get very little opportunity to do or take part in anything as I have to give lots of time in Auditing or working for the CA firm. Also I have to study CA books. This time I was very fortunate. My senior brothers in the audit team granted me leaves during exam dates. Because of them I had the opportunity to appear in all exams.

Lets now talk about the exams. My Management & Marketing Management exam was very good. I’m sure that I will pass this course. But Financial accounting and Cost accounting exams were not that good. I answered near about 85 in financial accounting (IFA) and 70 in Cost accounting (COA). I’m confused about how my exams were. Though I answered 85 in IFA, I did not get the right answer in 2 maths. On the other hand, I answered 70 in COA where I am sure that all my answers are correct. But I’m not keeping my hopes up. In order to make sure that I don’t feel bad after bad result, I’m thinking that I will fail in this exam. But I don’t want to believe that I will fail. I’m actually hoping that I will pass at least 2 subject this time. If that happens, I will get admitted in next level (level 2).

Though December exams are over, I will have to sit in April 2013 exam. But now I have to focus on May-June 2013 exam of ICAB. My prime target is to be Chartered Accountant. Therefore I must be very serious about the exams of ICAB and be ready for the exam.  I want to be a professional accountant. Wish me luck!!!


Today was my first exam of ICMAB December 2012 exam. Today’s exam was scheduled on Intermediate Financial Accounting (IFA). It was my second attempt  of this subject. Last time I had great preparation. Last time I answered 84 out of 100. I was so sure that I will secure at least 60% marks. But as the first ever professional exam, I failed to manage the time. Moreover, luck was not in my favor. And that caused me to fail in Accounting for the first time.

This time I planned to pass the exam by any chance. But my preparation was not good at all. It was completely my fault that I didn’t pay much attention. I though my last time preparation will be enough for me. Moreover, I’m regularly in touch with the accounting processes due to audit in different clients. However, at the eleventh hour I understood that this preparation will not do. So I analyzed the total syllabus and selected to cover 13 topics. I finished revising all the 13 topics before exam. I thought my preparation will be enough to pass the exam.

During the exam, I found that I was familiar with most of the maths and terms. I didn’t know how to solve two math problems. But I figured out the way to do those maths. I was so close but I could not finish them. Moreover, I couldn’t do other maths correctly. My format and procedures were ok. But I might have mistaken during calculation. I didn’t have time to recheck whole math. So I skipped to next one. This way I answered total of 85 out of 100 marks during 3 hours time.

When I returned home, I checked my maths and the accounting processes that I didn’t know. I found that I was so much close to the answer. I could have done it if I gave some more time on those maths. Moreover, little practice of the maths would help me a lot. I don’t know what others think but I found the exam question harder than last time. My exam was terrible compared to the last time. Even though I answered 85 marks, I know that I will not be able to secure even 50% if the total marks. I’m felling sorry for the silly mistakes that I have made.

I should probably start studying this subject once again. But first I must study Cost Accounting. This exam is due on 30th December and I will appear in this exam for the first time. Moreover, I have not yer covered all the topics of the chapter. Right now I must give most of my times on this subject till the exam ends. I’m scared of this subject for a long time. Pray for me so that I can cover all the subjects and have a nice exam preparation. And ultimately pray for me so that I can pass in this subject.


All of my family members left me. Don’t get the wrong idea, they didn’t leave me forever but only for a day. They all went to my native village to attend several programs leaving me home alone. Though I was asked to join with them but I refused. I refused because I had my ICMAB exam after a day (now it’s due in the next afternoon). I planned to study whole day and have an excellent preparation for the exam. However, this is not actually what happened.

My family left me last night. I studied couple of hours and then went to bed. Because today was weekend and no one was home, I wake up pretty late. I had to make my own breakfast. While taking my breakfast, I started watching a TV show. It was quite interesting and I kept watching it even after I was done with my breakfast. Then I studied for an hour. It was prayer time when I finished my study session. I said my prayer and then prepared my launch. I was planning to study after launch but I felt sleepy. I slept till evening.

When I woke up, I was felling drowsy. I made a cup of tea and got back to study. When I was done with one topic, I received a phone call from my cousin. He lives nearby and was on my way to my home. He arrived shortly. I left him my laptop and continued my study. After an hour he decided to leave. I suggested to go outside and have tea. When I returned home it was almost 10:30 pm. I started preparing my dinner and I was done with dinner by 11:30.

I was happy when my family left for the day. I was planning to study hard today but couldn’t utilize the day properly. Being home alone does not mean you will get enough time. Anyway, I yet have to cover like 10 topics. I will study some time more for the night. Hopefully I will be able to cover all the topics by tomorrow afternoon. Pray for me and wish me good luck for tomorrow’s exam.


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