Niranjan Maruthamuthu

Breaking Through Self-Sabotage: The Path to Self-Mastery 1️⃣ Why Do Intelligent People Procrastinate? Ever wonder why highly capable individuals still struggle with procrastination and self-sabotage? Why do new business opportunities often lead to the same level of success as before, as if there’s a glass ceiling we can’t break through? It’s not about a lack of resources—we live in a time of unlimited opportunities. Some, like Colonel Sanders, Oprah, and Einstein, overcame incredible odds to achieve greatness. 🚀 Key Insight: The real barrier to success isn’t external—it’s internal.

2️⃣ The Battle Between Comfort & Growth The human brain is hardwired for comfort, but our true potential lies outside the comfort zone. This creates an internal tension—the pull of security vs. the desire to grow. Solution? Learning how to manage this internal conflict effectively. 🔥 Takeaway: Mediocrity is the result of people choosing comfort over growth.

3️⃣ How Childhood Programming Shapes Success & Failure The first seven years of life are crucial—our brains are like sponges, absorbing everything without questioning. Example: A child asks for a toy at a store. The father, stressed from work and financial worries, snaps: “You don’t deserve it. You’re not good enough.” The child internalizes this, growing up believing: “I’m not worthy of success.” “I don’t deserve happiness.” “If I succeed, I will sabotage it.” Result? Lifelong self-sabotage and procrastination to justify this belief. 🔑 Key Realization: We never rise above our opinion of ourselves.

4️⃣ The Power of Habits: Are You Sleeping Awake? 95% of our actions are habits—automatic behaviors we don’t even think about. Example: You eat fries instead of a salad because it’s a habit. You drive home without remembering the last few miles—your subconscious took over. The Real Problem? If your subconscious programming is negative, no matter how hard you consciously try, you’ll always be pulled back. 🧠 The Ant & The Elephant Analogy:

Your conscious mind = An Ant 🐜 Your subconscious mind = An Elephant 🐘 If the ant (your thoughts) is walking north, but the elephant (your subconscious patterns) is moving south—you will never reach your goals. 🚀 Solution: You must reprogram your subconscious mind so the elephant moves in the right direction.

5️⃣ Environment Trumps Willpower Your environment shapes your success more than your motivation. Example: If you listen to jazz for 5 days, you will start enjoying jazz. If you surround yourself with negative people, you will absorb their mindset. The Rule of Conformity: Hang around 9 negative people → You will be the 10th. Hang around 9 ambitious, positive people → You will rise with them. 🔥 Key Takeaway: If you live in a toxic environment, motivation alone won’t save you.

6️⃣ Three Steps to Reprogram Your Mind for Success ✅ Step 1: Stop Putting the Wrong Things In

Your brain is always adapting—you can’t stop it from being influenced. Avoid negative influences like: News & mainstream media (designed to trigger fear & negativity). Toxic peer groups (who limit your mindset). 🚀 Challenge: Cut out negativity for 30 days and see how your mindset shifts.

✅ Step 2: Start Feeding Your Mind with the Right Inputs

Read inspiring books, listen to podcasts, surround yourself with positivity. Expose yourself daily to: Success stories. Positive mentors. Personal development content. 🎯 Key Habit: Spend at least 10 minutes daily consuming growth-oriented content.

✅ Step 3: Remove Deep-Rooted Negative Patterns

Work with a mentor or coach to identify hidden self-sabotaging patterns. Example: A man thinks he needs time management help. The real problem? He can’t say NO because he fears rejection. Fixing the root cause (fear of rejection) automatically improves time management. 🔑 Lesson: Most surface-level struggles (procrastination, motivation issues) are symptoms of deeper subconscious blocks.

7️⃣ The Ultimate Goal: Self-Mastery Before you invest in skills, courses, or workshops—work on yourself first. Self-mastery = The ability to stay calm, confident, and in control no matter what’s happening around you. Imagine walking into chaos and thinking: “Move. I got this.” 🔥 Takeaway: Mastering yourself is the key to success in any area of life.

8️⃣ Final Message: Be the Change You don’t inspire people by forcing them to change—you become the example that inspires them. You want a better world? Become the change you want to see. 🌟 Challenge: 👉 What’s one small habit you can change today to start reprogramming your subconscious mind?

🚀 Start now. Your future self is waiting.

The Power of Marginal Adjustments: How Small Changes Lead to Big Success 1️⃣ The Illusion of Talent vs. The Power of Approach The speaker demonstrates a Brad Pitt drawing technique where anyone can replicate it by breaking it down into smaller steps (gray squares). Chuck Close, a world-renowned artist, uses this same approach—showing that art isn’t about talent, but process. Key Insight: The difference between success and failure isn’t talent—it’s how we approach problems and make decisions. 2️⃣ The Novak Djokovic Effect: Winning By Small Margins In 2004, Novak Djokovic was ranked 680th in the world. By improving his decision-making marginally (increasing his point-win percentage from 49% to 55%), he became the world’s No. 1 player. Key Lesson: Tiny improvements in decision success rate can lead to huge career shifts. 3️⃣ From Struggling Student to Academic Success The speaker struggled with focus throughout school, constantly getting C- grades. Instead of trying to force focus, he changed his approach: Breaking work into 5-10 minute tasks. Studying in short, focused bursts. Taking breaks to refresh his mind. Result? Straight A’s. Dean’s List & President’s Honor Roll. Accepted into a top finance & economics graduate program. Key Lesson: Success isn’t about being naturally focused—it’s about adapting your approach to work with your strengths. 4️⃣ Applying Marginal Adjustments to Career & Life Started as a derivatives trader → became head of global currency trading at Bank of America. Launched two award-winning hedge funds using the same marginal improvement strategy. Key Insight: Break big goals into smaller decisions. Improve small daily processes, and success follows. 5️⃣ Learning a Language with Zero Discipline Realized he was wasting 90 minutes daily on his work commute. Marginal Adjustment: Replaced music with German language CDs. Removed all music from his iPod to remove temptation. 10 months later → Fluent in German. Key Lesson: Small, consistent changes in daily habits = long-term transformation. 6️⃣ Applying the Strategy to Health & Fitness Overweight and unfit after returning from London in 2007. Instead of setting vague fitness goals, he: Decided to hike all 33 trails in Santa Barbara. Broke it down into tiny decisions: putting on shoes, stepping outside, starting the trail. Results? Lost 25 pounds. Completed one of the hardest half-marathons in the world. 7️⃣ How He Read 50 Books in a Year Marginal Adjustment: Instead of thinking, “I have to read a book,” he told himself, “I just need to read one word.” One word → one sentence → one paragraph → one book → 50 books. Key Lesson: Start ridiculously small, and momentum will carry you forward. 8️⃣ The Unexpected Journey into Art & Creativity His wife suggested learning knitting—he wasn’t interested. But then he saw a 40-foot tree and thought, “It would look amazing covered in yarn.” Marginal Adjustment: Learned yarn bombing (wrapping structures in yarn). Built a social media following as “The Yarnbomber.” Wrapped an entire children’s hospital in yarn art. Key Lesson: Start small, follow curiosity, and opportunities will open up. 9️⃣ Becoming a Guinness World Record Holder Discovered Guinness didn’t have a record for the largest crocheted granny square. They rejected his application. He appealed—twice. Finally, they accepted (but set a 10m x 10m requirement). Marginal Adjustment: One stitch at a time for 2 years, 7 months, and 17 days. Now holds the Guinness World Record. 🔟 Final Takeaway: How You Can Apply This Today Success isn’t magic—it’s breaking things down into small, manageable steps. The secret is consistency, not talent. Instead of setting huge goals, focus on the small daily decisions that move you forward. Marginal adjustments → Compounded results → Big achievements. 💡 Challenge: 👉 What tiny change can you make today that will compound into something big?

🎯 Start now! 🚀

The Super Mario Effect: Learning Through Failing Without Fear 1️⃣ The Experiment: How Framing Affects Learning Mark Rober, a YouTube science educator, created a coding puzzle. The goal was to get a car across a maze using code blocks like if-else statements and while loops. 50,000 people played the game, but two different versions were randomly shown. 🚨 Key difference: 1️⃣ In one version, if players failed, they saw: “Please try again.” (No penalty) 2️⃣ In the other version, if players failed, they saw: “You lost 5 points.”

2️⃣ The Surprising Results Success rate without penalty: 68% Success rate with penalty: 52% Players who weren’t penalized tried 2.5x more times! 💡 Key insight:

Fear of failure reduces learning. If failure isn’t seen as negative, people try more and ultimately learn more. 3️⃣ The Lesson from Toddlers: No Fear of Failing When toddlers learn to walk, they don’t care if they fall. Parents don’t punish them for failing—they celebrate small wins. As a result, toddlers try more and learn faster. 💡 Key takeaway:

Toddlers learn the most because they focus on progress, not failure. 4️⃣ Super Mario Bros. & Gamifying Learning When kids play Super Mario Bros., they don’t fear dying in the game. Instead of saying, “I suck at this,” they say: “I need to jump later next time.” “I need to avoid that enemy.” The focus is on the goal (rescuing Princess Peach), NOT on avoiding failure. 💡 Lesson:

Games make failure feel fun and part of progress. The same mindset can help with real-life learning. 5️⃣ The Super Mario Effect in Real Life Mark applies this concept in his own projects:

🚀 Building the world's largest Nerf gun ❄️ Creating a snowball machine gun 🎯 Building a dartboard that guarantees a bullseye 🚨 Key insight:

Big projects involve constant failure. If he had feared failing, he would have quit. Instead, he treated setbacks like a video game—learning from each mistake. 6️⃣ Why Framing Challenges as a “Game” Works People who played Mark’s coding puzzle without fear of losing points performed better. The key to learning is NOT fearing failure. The most successful people treat setbacks as learning, NOT as personal failure. 7️⃣ Applying the Super Mario Effect in Your Life When you fail an exam, struggle in a skill, or face rejection, reframe it: “What did I learn?” “How can I adjust and try again?” Instead of thinking “I’m not good enough,” think “I’ll try again differently.” 💡 Final Thought: “By shifting your focus to the princess and treating your life's challenges like a video game, you can trick your brain into learning more and achieving greater success.” 🎮🔥

👏 Thank you! 🚀

How to Build Mental Strength & Overcome Negative Thinking 1️⃣ The Cost of Bad Mental Habits We often compare our lives with others, especially on social media. We see people with perfect lives and feel jealous or inadequate. This mindset leads to unhappiness and depression. Small negative habits, like complaining or blaming others, eat away at our mental strength. 2️⃣ Three Types of Unhealthy Beliefs That Hold Us Back 1. Unhealthy Beliefs About Ourselves Self-pity traps us. Feeling sad is okay, but constantly thinking “Why me?” keeps us stuck. Instead of focusing on problems, look for solutions. Even in tough times, you can take steps to improve your life. 2. Unhealthy Beliefs About Others We often believe that others control us, which makes us feel powerless. Example: Saying “I have to work late” gives away your power. The truth: It’s still your choice (even if the consequence is losing your job). Example: Saying “My mother-in-law drives me crazy” gives her power over your emotions. The truth: You control how you respond. 3. Unhealthy Beliefs About the World Many people think, “If I work hard, I deserve success.” But life is not always fair—waiting for a reward only leads to disappointment. Accepting that life is unfair is actually liberating. It means you’re not doomed to suffer—you create your own success. 3️⃣ The Hardest Challenge of My Life At 23 years old, my life seemed perfect. I had a great job, got married, and bought a house—I felt like I was set for life. Then, suddenly, my mother passed away from a brain aneurysm. Three years later, my husband Lincoln died unexpectedly at age 26. I was now a widow at 26, without my mother, and completely lost. 4️⃣ The Turning Point: The Power of Small Steps During my darkest moment, I realized good habits weren’t enough.

Even one or two bad mental habits can hold us back.

Instead of focusing on what I had lost, I looked for one small step to move forward.

Later, I remarried and started fresh.

But my new husband’s father was diagnosed with terminal cancer.

I felt like life was unfair—but I knew I couldn’t let negative thinking take over.

So, I wrote a list of things mentally strong people DON’T do and read it every day.

That simple habit helped me through the toughest times.

5️⃣ How to Build Mental Strength 🔹 Mental strength is like physical strength.

Just like lifting weights builds muscles, Practicing good habits builds mental resilience. But just like junk food ruins physical health, Bad mental habits ruin mental strength. 🔹 How to Train Your Brain for Mental Strength:

Replace unhealthy beliefs with healthier ones. Face difficult emotions instead of avoiding them. Stop comparing yourself to others—compare yourself to who you were yesterday. Accept that life isn’t fair, and take control of your own future. 6️⃣ A Real-Life Example: The Diabetic Man Who Changed His Life A man with diabetes had given up hope—his mother had died from it, and he thought he was doomed. He stopped managing his blood sugar, lost his driver’s license, and his world kept getting smaller. I asked him to take one small step: switch from regular Pepsi to Diet Pepsi. His blood sugar improved. Then, he made more small changes, like swapping ice cream for a healthier snack. One day, he bought an exercise bike at a thrift store and started pedaling while watching TV. Over time, he lost weight, improved his vision, and regained hope. His biggest breakthrough: He set a goal to get his driver’s license back. Eventually, he transformed his entire life—all because of one small step. 7️⃣ Takeaway: What’s Your One Small Step? What bad mental habits are holding you back? What’s one unhealthy belief you need to replace? What’s one small step you can take today? 🚀 Your world is what you make it—so start building your mental strength today! 💪

Thank you! 🎤👏

How We Learn – Insights from Brain Research by Dr. Lara Boyd Introduction How do we learn? Why do some people learn faster than others? Dr. Lara Boyd, a brain researcher at the University of British Columbia, explores these questions. The Changing Understanding of the Brain Brain research is evolving rapidly—many old beliefs about the brain were wrong or incomplete. Common Misconceptions: ✅ Myth: The brain stops changing after childhood. ✅ Truth: The brain can change at any age (neuroplasticity). ✅ Myth: We only use parts of our brain at a time. ✅ Truth: The brain is always active, even when resting. Neuroplasticity: The Brain’s Ability to Change Neuroplasticity means that every time we learn something new, our brain changes. This happens in three ways: 1️⃣ Chemical Changes 🧪

The brain sends chemical signals between neurons to learn. These changes happen quickly and help with short-term memory. 2️⃣ Structural Changes 🏗️

The brain forms new connections between neurons when learning. This takes more time and supports long-term memory. 3️⃣ Functional Changes ⚙️

The more a brain area is used, the stronger it becomes. Networks of brain activity shift to help learning. Real-Life Examples of Brain Changes 📝 People who read Braille have larger sensory areas in the brain. 🖐️ Right-handed people have a larger left-hand motor region in the brain. 🗺️ London taxi drivers, who memorize maps, have enlarged spatial memory areas.

Why Can’t We Learn Everything Easily? If the brain is so plastic, why do people struggle to learn? Why do some people forget things or fail in school? 🔹 The brain requires a lot of practice to make changes permanent. 🔹 Stroke patients struggle to recover because we have not yet developed effective rehabilitation methods.

The Key to Learning: Behavior & Practice ✅ The best way to change the brain is through behavior. ✅ There is no drug that can replace hard work and practice. ✅ Struggling during learning actually improves long-term memory.

🚨 Neuroplasticity can work both ways: ✅ Positive: Learning a new skill, improving memory. ❌ Negative: Forgetting something, developing bad habits, addiction.

No One-Size-Fits-All Approach to Learning Learning methods vary for different people. The 10,000-hour rule (practice makes perfect) is not always true. Some people need more practice, others need less. 💡 This idea led to “Personalized Learning” – different people need different strategies for success.

How This Applies to Everyone Every action, experience, and behavior changes your brain. You can train your brain for better learning and memory. Final Advice ✔ Repeat healthy learning habits. ✔ Break bad habits that don’t help your brain. ✔ Learning requires effort—there are no shortcuts. ✔ Your brain is constantly changing—make it stronger!

🚀 “Go out and build the brain you want!”

Thank you! 🎉👏

Why Your Mind Wanders Between CMA and TNPSC? 🤯 Your mind is confused because it wants certainty and security. This is very common when you are preparing for competitive exams. Let's break it down step by step.

1️⃣ Why is Your Mind Wandering? ✅ Fear of Failure – Your brain wants to avoid failure, so it tells you to switch to something “easier.” ✅ Instant Gratification – TNPSC feels less risky compared to CMA, so your brain tempts you to choose the “safe” path. ✅ Overthinking – You keep comparing both options and never fully commit to one. ✅ Lack of Clear Goal – You haven't deeply decided which career path truly excites you.

2️⃣ CMA vs TNPSC – What is Your Real Goal? 🤔 Ask yourself these questions:

Why did I choose CMA? What excites me about TNPSC? Which career gives me long-term growth and satisfaction? Which one matches my skills and interest? Write down pros and cons of both, and see which aligns with your future vision.

3️⃣ The Truth: You Can Pass Anything, But You Need to Focus! 🎯 Your mind is tricking you into believing that you will “pass TNPSC easily,” but it is just a distraction. If you jump now, later your mind will say, “What about CMA?” and the cycle will repeat.

💡 Success comes when you finish what you start!

4️⃣ How to Stop Overthinking & Focus? 🔥 ✅ Decide Once & Commit – Write down your final decision and stick to it. ✅ Avoid TNPSC Videos – Unsubscribe, remove them from YouTube for now. ✅ Make a Study Plan – If you are doing CMA, focus 100% on it. ✅ Train Your Brain – When your mind says “Switch to TNPSC,” say “No, I will finish CMA first.”

5️⃣ What If You Still Feel Confused? 🚨 Take 1 full day to think deeply. Write down:

Your long-term career vision Your strengths & interests Which exam excites you more? Once you decide, stop thinking about the other one!

🔥 Final Answer: Stop Jumping, Start Finishing! Your biggest enemy is not TNPSC or CMA—it is distraction! Finish ONE thing first, then think about other goals.

👉 Decision = Power. Decide and move forward with full focus! 🚀💯

Surabhi Gautam’s Inspiring Journey – TED Talk Summary Introduction Namaste! Today, you see me as a successful person, having cleared prestigious exams and interviews in India. But my story is not just about success—it's about failures, rejections, determination, and willpower that helped me achieve my goals.

Early Life in a Small Village I was born in a small village in Madhya Pradesh with only 1,000 people. I belonged to an orthodox Brahmin family with 30+ family members in a joint household. When I was born, it wasn’t celebrated—it was just another normal day for the family. 25 years later, when I returned to my village, the same people welcomed me with garlands and slogans, celebrating my achievements. What changed? My hard work and perseverance. Education and First Recognition I studied in a Hindi-medium village school under the Madhya Pradesh Board. In 5th grade, I scored 100 out of 100 in Mathematics in the board exams. My teacher told me, “I have never seen anyone score full marks in Maths. You will do something great in life.” This appreciation changed my life—I realized that with studies comes recognition and appreciation. Challenges and Struggles As a child, I was curious and wanted to learn many things like painting, sketching, embroidery, and religious studies. Suddenly, I started feeling severe joint pain, which worsened over time. My parents took me to Jabalpur, where I was diagnosed with rheumatic fever. The disease could attack my heart, and in some cases, even lead to death. The only treatment was penicillin injections every 15 days, but finding a skilled doctor in the village was difficult. Overcoming Difficulties in Education My village had no electricity, so I studied under a kerosene lamp. There were no tuition classes and poor school facilities. Despite these challenges, my 10th-grade results changed my life. Turning Point: 10th Board Exams I scored 100 out of 100 in Mathematics and Science. My high marks placed me on the state merit list. For the first time, I was in the newspapers as a “topper.” A journalist asked, “What do you want to become?” I didn’t know what a career was, but suddenly, I said, “I want to be a Collector.” The next day, the newspaper headline was: “Surabhi wants to become a Collector!” My family and village started believing in my potential. Higher Studies in Bhopal After 12th, I received the APJ Abdul Kalam Scholarship for scoring the highest marks in Science. I moved to Bhopal to study Engineering, becoming the first girl from my village to study in a big city. Failure on the First Day of College My first day of college was terrible. In the Chemistry lab, I didn’t know what titration was. I had never seen a test tube before—I picked it up and accidentally broke it. In the Physics class, I was asked the definition of potential energy. I knew the answer in Hindi, but I couldn’t say it in English. The professor mocked me, questioning if I had really passed 12th grade. I felt humiliated, went back to my hostel, and cried the whole night. Overcoming Language Barrier I called my parents, telling them I wanted to quit college and return home. They reminded me that if I failed, the hopes of all the village girls would fail too. I decided to fight back. I started learning English on my own. I wrote down English words, pasted them all over my room, and revised them every day. I even started dreaming in English! In 1st semester, I topped my university and received the Chancellor’s Scholarship. Clearing Competitive Exams I graduated at 20.5 years old, but to write the UPSC exam, I had to be at least 21. So, I appeared for GATE, ISRO, BARC, SAIL, and PPSC exams. I qualified for all of them. My first interview was for Bhabha Atomic Research Centre (BARC). Everyone told me “You won’t pass.” But I cleared the interview and became a nuclear scientist in Mumbai. Topping the UPSC Engineering Services Exam (IES) After a year, my IES results came, and I was All India Rank 1. I became the first woman in India to top the Engineering Services Exam with the highest marks in UPSC history. I then joined Indian Railways as a government officer. Realizing My True Purpose I had a stable job, salary, and respect, but something felt missing. I remembered my 10th-grade interview, where I said I wanted to “be a collector and change my village.” I decided to prepare for the UPSC Civil Services Exam. But I was still working full-time in Railways, so I had only 3-4 hours per day to study. I used my mobile and tablet to study while traveling. Final Challenge: UPSC Civil Services Exam My mother’s advice: She reminded me that at 23 years old, she had three children, cooked for 30+ people, worked in another village, and had skin allergies. I had no responsibilities except my dream. She told me to stop complaining and fight for my goal. I turned all challenges into opportunities and studied harder. Finally, I secured All India Rank 50 in the UPSC Civil Services Exam 2016. Key Takeaways from My Journey ✅ Hard work has no substitute. ✅ There is no shortcut to success. ✅ Failures and struggles make you stronger. ✅ If you really want something, the universe helps you achieve it.

Final Words “Had I mourned for what I didn’t get, I wouldn’t have been able to use what I had.” “It takes persistence to fight against fate and achieve something.” “Keep moving forward, step by step, and you will reach your goal.”

💪 Believe in yourself. Work hard. Success will follow. 🚀

Thank you! 🙏 🎉

How to Study Effectively – Insights from Top Students 1️⃣ Scientific Approach to Studying Many common study methods are ineffective. Scientific research reveals the best ways to study and remember information. 2️⃣ Top Study Habits of Highly Effective Students A survey of 700 medical students identified 10 key study habits. The most effective students follow 5-6 key habits that significantly impact learning.

3️⃣ Scheduling and Eliminating Distractions ✅ Set aside dedicated study time and stick to it. ✅ Eliminate distractions (turn off phone, isolate yourself). ✅ Avoid group study – Study alone for deep focus. ✅ Inform family and friends that you are unavailable. ✅ Study in blocks (2-3 sessions per day) rather than one long session.

4️⃣ Time Management for Study Sessions ✅ Break study time into smaller sessions (e.g., morning and evening). ✅ Consistent timing helps improve focus and recall. ✅ After 2-3 days, your brain adapts to this study schedule. ✅ Stick to a regular study schedule, even on weekends.

5️⃣ Building Focus and Attention ✅ Regular study timing trains your brain to focus better. ✅ Minimize distractions (turn off Wi-Fi if not needed). ✅ Focusing is a skill – it improves with practice.

6️⃣ Active Recall and Testing as Study Tools ✅ Testing is the best way to learn and retain information. ✅ Studies show that self-testing improves memory and recall better than rereading. ✅ Example: A 1917 study found that students who read once and tested themselves performed better than those who reread multiple times.

7️⃣ Rethinking Confidence and Study Strategies ✅ Students who read material repeatedly feel more confident but perform worse. ✅ Students who test themselves after studying once feel less confident but perform better. ✅ Testing helps store information in long-term memory more effectively.

8️⃣ Teaching Others to Enhance Learning ✅ Teaching someone else forces you to recall and organize information. ✅ Students who teach peers perform better than those who study alone. ✅ Don’t worry about competition – teaching helps both you and your peers.

9️⃣ Using Gap Effects for Better Retention ✅ Taking short breaks (5-30 seconds) during study improves memory. ✅ The hippocampus replays new information rapidly during breaks, similar to REM sleep. ✅ Pause and reflect on what you learned before continuing.

🔟 Staying Motivated with Long-Term Goals ✅ Top students have a strong long-term vision for success. ✅ They connect their studies to their future life and family goals. ✅ Motivation should be both practical (daily goals) and aspirational (big dreams).

📢 Final Takeaways ✅ Plan your study schedule and remove distractions. ✅ Use active recall and self-testing instead of rereading. ✅ Stick to a consistent study routine to train your brain. ✅ Teach others and take short breaks to improve retention. ✅ Stay motivated by connecting studies to your long-term vision.

🚀 Follow these techniques to study smarter, not harder! ✅

FINANCIAL ACCOUNTING – PYQ DEC 2024 3(a) – இன்திரா மற்றும் சந்திரா சம்பந்தமான பில் (Bill) விபரம் 1️⃣ ஏப்ரல் 1, 2024, இன்திரா சந்திராவிற்கு ₹90,000 மதிப்புள்ள ஒரு பில்லை வரையினார். 2️⃣ சந்திரா, அந்த பில்லை உடனடியாக ஏற்றுக்கொண்டார். 3️⃣ ஏப்ரல் 4, இன்திரா 6% வருட வட்டி விகிதத்தில் (Discounted at 6% p.a.) அந்த பில்லை தள்ளுபடி செய்து, பெற்ற தொகையில் 1/3 பகுதியை சந்திராவிற்கு அனுப்பினார். 4️⃣ காலாவதி (Maturity) வந்தபோது, இன்திரா பில் தொகையை செலுத்த முடியவில்லை. 5️⃣ இன்திரா, சந்திராவிடம் ₹60,900 மதிப்புள்ள 2 மாதங்களுக்கு ஒரு வாக்குறுதி நோட்டாக (Promissory Note) ஏற்குமாறு கேட்டார். 6️⃣ சந்திரா அதனை ஏற்றுக்கொண்டு, அந்த நோட்டையும் ₹60,000க்கு தள்ளுபடி செய்தார். 7️⃣ இது முடிந்ததும், இன்திரா திவாளானார் (Insolvent) மற்றும் வாக்குறுதி நோட்டு (Promissory Note) கட்டண காலம் வந்த பிறகு பணம் செலுத்த முடியாது. 8️⃣ இன்திராவின் சொத்துகளிலிருந்து வெறும் 25% மட்டுமே திரும்ப கிடைத்தது. 9️⃣ இந்த விவரங்களை இன்திராவின் புத்தகங்களில் (Books of Indra) ஜர்னல் எந்திரிகளாக (Journal Entries) பதிவு செய்ய வேண்டும்.

3(b) – Aarvi Ltd. மற்றும் Hire Purchase Machinery 1️⃣ ஏப்ரல் 1, 2021, Aarvi Limited ஒரு இயந்திரத்தை Hire Purchase முறையில் வாங்கியது. 2️⃣ இயந்திரத்தின் நிகர விலை (Cash Price) ₹12,00,000. 3️⃣ ஆனால், Hire Purchase Price ₹15,00,000 (அதாவது கூடுதல் கட்டணமாக ₹3,00,000 செலுத்த வேண்டும்). 4️⃣ ₹3,00,000 உடனடியாக செலுத்தப்பட்டது. 5️⃣ மீதமுள்ள தொகை மூன்று சமமான வருடாந்திர தவணைகளில் செலுத்த வேண்டும். 6️⃣ நிறுவனம் ஒவ்வொரு ஆண்டும் மார்ச் 31 அன்று புத்தகங்களை மூடுகிறது. 7️⃣ Aarvi Limited 15% சதவீதம் குறையும் இருப்பு முறையில் (Reducing Balance Method) மதிப்பழிவு (Depreciation) வகிக்கும். 8️⃣ ஒவ்வொரு தவணையிலும் அடங்கிய வட்டி தொகையை கணக்கிட வேண்டும். 9️⃣ மூன்று ஆண்டுகளுக்கு Aarvi Limited புத்தகங்களில் இயந்திர கணக்கு (Machinery Account) தயாரிக்க வேண்டும்.

March 5 2025 – Day 1

REPORT ON INTERNAL FINANCIAL CONTROL OVER FINANCIAL REPORTING

1.IFC – CAME INTO EXISTENCE TO PROMOTE RISK MANANGMENT GOVERNANCE PROCESS WITHIN THE ORGANISATION. 2.IFC MEANS POLICY AND PROCEDURE ADOPTED BY THE COMPANY FOR ENSURE EFFICIENT CONDUCT OF BUSNIESS. 3.SAFEGUARDING ASSET 4.PROTECTION AND PREVENTION OF ERROR 5.ACCURACY AND COMPLETENESS OF ACCOUNTING RECORD 6.TIMELY PREPARARTION OF FINANCIAL RECORD. 7.IMPORTANANCE OF SOUND IFC IS PARAMOUNT. 8.IFC REDUCES THE BURDEN OF AUDITOR. 9.AS PER SEC 143(3)(1) OF COMPANIES ACT 2013 – THE REPORT OF AUDITOR SHOULD ENSURE COMPANY HAS ADEQUATE IFC. 10.RULE 8(5)(8) THE REPORT OF BOARD OF DIRECTOR SHOULD ENSURE COMPANY HAS ADEQUATE IFC. 11.AS PER SEC 143(3)(1) COMPANIES ACT 2013 REPORT OF BOARD OF DIRECTOR ENSURE COMPANY HAS ADEQUATE IFC. 12.FINANCIAL YEAR COMMENCING ON OR AFTER 1 ST APRIL 2015 REPORT OF AUDITOR SHOULD STATE WHETHER COMPANY HAS ADEQUATE IFC 13.AUDITOR OF COMPANY VOLUNATARILY INCLUDE THE STATEMENT RULE FOR FINANCIAL YEAR COMMENCING 1 ST APRIL 2014 AND ENDING 31 ST MARCH 2015. 14.TO EXPRESS THE OPINION OF EFFECTIVENESS OF IFC OVER FR. 15.A PROCESS DESGINED TO PROVIDE RESONABLE ASSURANCE REGARDING – RELIABLITY OF FR AND PREPARATION OF FINANCIAL STATEMENT OF EXTERNAL PURPOSE WITH ACCEPTANCE OF ACCOUNTING PRINCIPLE. 16.TO MAINTANCE OF RECORD 17.DISPOSITION OF ASSET OF COMPANY 18.REASONABLE DETAILS 19.ACCURATELY REFLECT TRANSACTION. 20.TO PROVIDE RELAIBLE ASSURANCE . 21.TO PERMIT PREPARATION OF FINANCIAL STATEMENT ACCEPTANCE OF ACCOUTING PRINCIPLE.