Chartered Accountant - Career Guidance (LD April 2011)

Chartered Accountancy (CA) hi tulai khang’a natohna holah’a khangthahho’n alungludpi le angaisang pen pen holah’a ajaopha nalaiye. Chartered Accountant hohin organisation ho’ah panmun lien le society sung’ah jaana achang thei uvin ahi. Amaho hi sum le pai toh kisai thilho le sum le pai kimanchah danho’ah mopuohna lientah anei uvin ahi.
Institute of Chartered Accountancy a member, certificate muho bou Chartered Accountant ti’a kikou thei ahiye. Daantoh kituoh’a lhinna nei CA hobou in company khat account suhchien piehna le hedpina abawl thei ahi. Amaho hin organisation khat sum le pai chieda’n chu daantoh kituoh hinam ti vetchilna anei jiuve. Chule sum le pai chielhahna report le document ho guontuohna anei jiuve. Company khat kimanchahna’a sumlud hole kai le donthu ho akhuol tuoh jiuve. Achaina kei’ah hiche hohi vetlhahna, suhchetna le hedpina chu auditor ho’n aneikit jiuve.
Alhangpi’n accountant hohin company dung’ah nna atong uvin, hinla private a tong zong aum dapoi. Hinla anatoh dan’u hi ahuop let le neo in akingam’e. CA ho tohtheina phabep hochu:
1. Financial Accounting
Hiche hi accounting bahkhat, sum le pai chielhahna, natoh vettubna, income le expenditure suhtubna, internal audits, lhalo toh kisai, account piehdoh le invoices phuondoh, kaitoh kisuhtuoh dan chule adang dang ho kibawlji ahi.
2. Auditing
CA ho natoh poimo pentah chu auditing hi ahi. Hiche account ho khuolchilna le velvetna ahi. Employers ho le clients ho account book le document poimo ho zouse khuolchilna le suhchetna anei jiuve. Suhdih ahitieng le certificate piehdohna aumji’e. Auditing hi jadchuom chuom in akihomkhen kit’e: statutory audit, internal audit, compulsory tax audit le certification and audit.
3. Cost accounting
Hiche hi nna khat kitohna ding’a aludding jad le adang dangho khuotdohna ahi. Hiche hin khonung’a ding ngaichadho ahedsah maatsah bep hilou in asuhtuoh ding dan le sum le pai chie dingdan asufel in ahi.
4. Tax management
CA hohin kai le don suhtubna’a zong thepna nasatah anei uve. Daan toh kituoh’a kai alhompen’a lud hinam ti vetsui ding hi anatoh’u ahi. Hiche ahin kai le don thu’a daan chule national le international policy ho zong atohna’u mun toh kituoh’a akisuhtuoh pidi’u angaiye.
5. Consultancy
Tulai leisiet sumkawl veina lam’a kikhelna hohin khangthah ho lung nasatah in asuthou in ahi. Consulting service hi hiche kikhelna holah’a hedthei khat chu ahiye. CA ahin hiche service hi finance and account toh kisaiyin jaosah in aum’e. Hiche hin tohmun lientah tichu corporate law advice, project planning and finance, amalgamation, secretarial work chule adang dang ho ahong in ahi.
Personality
Accountant khat hina ding in numerical ability (angka hedna) phatah chule lunggel puochiltah neithei angaiye. Lungludna phatah le thungai thiemna zong apoimo’e. Hiche natohna’a hi mitamtah toh sum le pai thu’a kihoukhomna umzing ahitoh kilhon in finance background neilou hodi’n phatah’a kiphuondoh thei angaiye. Adieh’a financial year kichai kuon leh natoh ding atam in chule thachol um ahizeh in tahsa le lungthim damtheina le hiche natoh suhfel thei ding apoimo’n ahi. Private accountant hodi’n clients muna ding in business skill le lungthim chingtah nei angaiye.
Professional course
CA hi 10+2 ahilou le graduation zou’a bawlthei ahi. A course pumpi hi stage thum in akikhen’e - Foundation, Intermediate le Final.
Foundation course:
The Institute of Chartered Accountants of India (ICAI) in 10+2 (any subject) pass hodi’n Foundation course ahong’e. Hiche hi kumkhat course bou ahi. Registration kibawl zoutieng Board of Studies ho’n simlaiho ading in study material ape jiuve. Hiche course ahin Postal Tuition Scheme nuoiya test paper ho ajosuoh’u ngai ahi. Chule akisaipi institution ho akuon’a zong contact classes lahthei ahi. Hiche’a jao hodi’n test paper ho bawl angaipoi. Lha 12 zou phad le Foundation Examination akibawlji’n ahi. Chule exam hi kumkhat’a nivei (May le November) a kibawlji ahi.
Foundation course jo ahitieng leh candidate khat chun CA firms nuoiya articleship/apprenticeship a register bawlthei ahi. Hiche ahin kum 3 sung aludsah jiuve. Hiche phad sung’a hi articles ho’n intermediate exam zong bawlthei ahi. Chule Articleship sung’a intermediate exam ijo nah leh kumkhat sung industrial training bawltheina aum’e. Articleship zouho’n CA ahitheina ding uvin Institute Membership abawl’u angaikit’e. Kum 5 sung membership najo tieng leh Fellowships of Institute nalahthei ding ahitai.
Simlai tamtah in graduate jotieng leh CA professional training abawl jiuvin ahi. Amaho’a ding in subject 4, Elements of Accounting, English, Mathematics le General commercial knowledge and economics a entrance test bawl ngai ding ahi. Hinla graduate (accounting, auditing, commercial law) a  50% chunglam muhodi’n entrance test angaikhoh poi. Chule subject dang’a 5% muho le foundation course chaisa hodi’n zong entrance test angaipuon ahi.
Intermediate exam:
Register kibawlsa student, articled ahilou leh audit clerk a lha 9 training chaiya, Board of Studies ho nuoiya oral/postal tuition scheme zousa ho’n intermediate exam abawlthei di’u ahi.
Final exam:
Simlai koi hileh intermediate exam lolhingtah’a zou’a, practical training kumthum zousa ahilou leh lha 9 lhinglou hiche service bawlsa ahizong leh final exam abawlthei ding ahi.
Istitute of Chartered Accountants in India:
Hiche hi India gamsung’a CA natohna siemtuohna ding’a ana kiphutdoh ahiye. A headquarter New Delhi ahi’n, chule Regional office zong mun 5 (Mumbai, Chennai, Calcutta, Kanpur le New Delhi) ah aneiye. Chule gamsung pumpi’ah branch 87 aum in ahi. Gampam’a zong mun 9 jen aumkit nalaiye. Hiche institute in atoh chu ajaothei ding ho minkhumna, khut henna, articled/audit clerk ho training pieh, exam conduct, certificate of practice sanpieh le sanpiehlou kitiho ahiye.
Career prospect:
CA natohna hi tulai natohna holah’a commerce field, adieh’a finance lam’a natohna jaa umtah khat ahiye. Finance natoh hi alo ahoi ban’ah thanop zong aumlheh’e. CA a lolhinna neiho di’n lolhinna thei lampi tamtah aum’e. Company a tongho hihen private a tongho hizong leh tohding aneizing uve. India in a policy jadchuom chuom ho alhadoh toh kilhon in, maban’a lampi pha le tohmun hoitah tah kihong ding tamtah aum in ahi.