It's very easy to score runs in power play. Right?
The fielding is restricted.
You can play as aggressively as you want. You'll anyway score 3-4 runs.
The CA Foundation that you all have cleared was a power play.
Now, the fielding restrictions are gone. The fielders are all over the field.
And here comes the next over, CA Intermediate. Understood?
-Sir. -Yes.
Can you explain it with a football analogy? I don't watch cricket.
You first learn to tally your single-entry system. Then I'll explain.
By the way, a very important thing, have you all registered for CA Inter?
And more important than that, have you all decided on the group?
Are you going to appear for one group or both?
Any daredevils here who plan to attempt both groups?
Obviously. Anyone else?
Very good. Bravo.
Anybody else?
Unbelievable!
That's surprising.
Has Parth's influence rubbed off on you so much?
Are you sure about this, madam?
Yes, sir. I can do it.
Is that so? Then answer this question.
In corporate law, what's the difference between interpretation and construction?
Okay. Let me ask you something about taxation then.
What is the GST applicable on petroleum crude, diesel and petroleum products?
Fine. I'll ask you something from cost management. You'd know that, right?
What's the difference between service costing and product costing?
-Sir, I knew this one. -You knew it? Of course, you knew it.
Or you might eventually know it. And all of us can keep waiting for you.
Parth.
Product costing differs from service costing
in the following ways unlike product services can't be...
All three questions I asked you are from subjects included in Group 1.
Do you know that much at least?
Look, when you need two runs, your bat must cross the crease in the first run.
Or else it will only be considered as one run. Right?
When the basics of even one group aren't clear, how will you give both?
Only knowing accounts won't make you an accountant, Archie.
So for all those who are giving both the groups, a special instruction...
Nothing can match public humiliation.
It dodges all the facts and reality checks and hits straight on your ego.
Bullseye.
If I attempt both groups, then the exam will be twice as difficult
and the pass percentage half.
And if I attempt only one group,
then my already long journey to CA will get delayed even more.
I chose the path of CA myself.
But why does it feel so tough to walk this path?
Neeraj, handicraft goods was mentioned in the second last line.
This means the GST will be exempted
and there won't be an Eway bill too, correct?
-But the value is more than Rs. 50,000. -So what?
So the GST will be exempted but the Eway bill is compulsory as per law.
Shit. I knew I was going wrong somewhere.
-Did you include the Eway bill? -Yes.
You always do it correctly. And I always goof up.
You know that you overreact a lot, right?
And you know that underplay a lot, right?
Wait. I'll be back.
-How was your exam? -Yes, mom. Good, mom.
That means you'll get through this time, right?
-Yes, I think so, mom. -That's great.
Your dad's here. Speak to him.
It was his last exam today. He has done very well. Speak to him.
His exams have been going well for three attempts now.
I wonder why he doesn't end up getting good marks.
-Hello. Son, he's a bit busy now. -He's right, mom.
I'll call you later. Okay.
Hold on, dear sir.
Yes. Now, you can grace this chair.
-May I? -Have a seat, dear sir.
So, tell me, what shall I serve you? Some tea, juice or both?
First, you tell me, why did you quit CA and become a waiter instead?
Hey, you. I've joined an acting school in Aram Nagar.
I'm going to play the role of a waiter in a scene.
But why is this waiter speaking with so much grace?
That's a part of his character sketch. Forget it. You won't understand.
The scene says that the waiter is from Lucknow.
I see. No wonder you're speaking in that dialect.
My method actor. Why did you make him quit CA?
There are already many flop actors in this city.
Hello.
Excuse me. I'm talking to you.
Where are you lost?
Not lost. I have to register for CA Inter.
Need to decide on the group.
Oh, yes. What have you decided? Group 1 or both?
Tell me, dear madam. What would you like to have?
Group 1, Group 2 or both?
Just a minute. I'm lost. Someone, please tell me what's this group thing.
Look, CA Inter has a total of eight subjects divided into two groups.
Group 1 has four subjects and Group 2 has four subjects.
So, you get an option to appear for one group on the first attempt.
Group 1, four subjects. Clear it, then give Group 2 on the second attempt.
Sounds simple. Attempt one group at a time. Why get so burdened?
That's where you are wrong, dear sir.
Had life been so simple, then why would there be any worries?
Can you stop with that dialect? Speak in simple English, please.
I mean to say, it's not that easy a choice, my friend.
-Why? -How did you pass your school exams?
By scoring 40 marks in every subject.
Wow, same here.
So, it's the same in CA Inter too. You need to get 40 marks in every subject.
But there's a catch.
Your total should be 50 percent.
Meaning even if I get 40 marks in all the subjects,
but if my total is not 50 percent,
my entire attempt will be a waste?
In short, you have passed but failed in the end?
Shit, man. B.Com. is way better.
Okay, but hold on. I'm still confused. How are Group 1 and 2 related?
They are. If you give both groups together, you can set off the marks.
What is this set-off now?
If your aggregate in Group 1 is 49% and Group 2 is 51%,
then your average becomes 50% when you add both the group aggregates.
Meaning you have passed in both groups.
Whereas, had you given only one group, you would have failed by 49%.
Oh. So, you mean, even if I slip and fall in Group 1,
Group 2 will lift me up?
Technically, yes, but realistically, no.
-Why? -Both the groups mean double the studies,
triple the hard work and quadruple the anxiety.
But if you clear both groups, you can head straight for CA Final.
-You save 6 months. -Correct.
But what if you give both and end up clearing none?
You can gear up for the next attempt. 6 more months lost.
I swear, man.
Vishal, you did the right thing. You should really focus on acting.
At least you'll know why you're failing.
Shit, man.
Which group should we give?
1, 2 or both? What should we do?
Dear sir, why are you so stressed?
You're not the one doing CA.
True. Why am I stressed?
I'm going crazy. I'm leaving.
Bye.
So, tell me, dear madam. What would you like to have?
Tea, juice or both like Parth?
Don't skip it. You get marks for all the steps.
-Are you sure? -Yes. Look, this can get you 3 marks.
Perhaps, even five marks. It's very simple.
Hello. Yes, Mr. Chaubey. No, not possible this Sunday.
My wife and I have planned to go trekking.
Yes. In fact, I did tell her.
That I have already scaled the mountain of CA. What more do you want?
But what to do? She doesn't listen.
Okay, bye for now. I have a class. See you next Sunday.
Sit down.
So, students, I hope
all of you must have filled out the CA Inter registration form.
-Yes, sir. -Good.
I have received a consolidated list of your groups.
I'm only going to take the names of those who have chosen both groups.
Any names I don't mention, obviously they're the single group ones. Okay?
So, the daredevils are Parth,
Jigyasa,
Lavanya,
and
-Archie? -Yes, sir.
Good.
All of you, please bear in mind. Two groups mean double the hard work.
Double studies. But half the time.
-Ready for it? -Yes, sir.
-Louder! -Yes, sir!
Very good. Let's get started.
Archie, have you lost your mind?
Bhaiya, drill some sense into her.
She can't even study for one group and she has registered for two.
She already has dark circles and now, she's aiming for the darkest.
What's all this, Archie?
Talk to me. What's going on in your mind?
Nothing, bhaiya.
I just feel like I need to get a little more serious with my studies.
After coming so far away from home, if I don't give my 100%, there's no point.
But in your obsession for this 100%, if you don't get 50% marks, then what?
Vishal, have you seen the movie, Avengers-Endgame?
Yes, bhaiya. I've seen it thrice.
In the end, Iron Man knows he too will die the moment he snaps his fingers.
Then why did he do it?
Because Doctor Strange told him there was no other option.
Why not? He did have an option to not snap his fingers and live.
Then who would have saved the world?
-Anyone else could have done it. -But, bhaiya, there was no other option.
Exactly.
When he took such a big step knowing there was no other option,
then she can definitely appear for two groups.
Come on!
Look, many times in life, options are certainly there for our convenience.
But those very options also confuse us.
At such a time, it's best to just think there's no option.
Don't look at two groups as two options.
Look at it as one option and give it your 100%.
Take a lesson from Iron Man.
Only those with no options make miracles happen.
Archie, from what I understand, he too thinks that this is a suicide mission.
You'll be dead like Iron Man.
That's not what I said. Why will she be dead?
Many people give both groups every year.
And how many clear it? Only 12 percent.
She will be in that 12 percent. Isn't that right, Archie?
-Which chapter? -What about you?
-I'm doing Taxation. -Taxation?
I finished it the day before.
Sir, extra sheet.
Sir, me too.
Thanks.
-Sir. -Wow, Parth.
Finished before time?
Sir, I too have finished.
Sir, I wanted to go to the toilet.
-Okay, go. -Thank you, sir.
Do you need more time?
No, sir. I'm done.
Sure?
Yes, sir.
Your other sheet?
Yes, dad.
How are you?
Fine.
Your mom was saying that
you quit your job.
Yes. The exams were approaching.
Do you have enough money?
Yes, dad. I do.
When is the result expected?
This week, most probably.
I hope you prove me wrong.
If you don't clear it this time, then...
I'll prove you wrong.
Talk to you after my result.
Fine.
Truly, Parth. Only after I studied the way you do, I understood
that with a little bit of focus, nothing is difficult.
I was stressed about two groups for no reason.
I always say. Whether it's life or CA, there's no point in groupism.
By the way, are you all right?
You look very...
Sit down, all of you.
Okay, students.
Here are your mock test results.
And remember, they have been checked as per the standards of ICAI.
Meaning if you fail in this, you'll fail later too.
Okay.
Usha.
You need to focus more.
Saurabh.
This is no good.
Mayank.
How did you pass your 12th grade?
Well done, hero.
Excellent. I myself was confused about a few questions.
It's your answers that gave me clarity.
Good. Tell your father that I've given you extra praise.
Archie. Archie!
-It's okay. This was just a mock test. -What's your score?
-Doesn't matter. Listen to me. -How much did you get, Parth?
76 percent.
-Bye. -Archie!
Archie!
Come up for a minute.
Yes, sir.
I've sent you a location. Come at 7 in the morning tomorrow.
-What, sir? -Be there at 7 am tomorrow morning.
At the location. And wear sports shoes and come. All right?
Hello?
Yes. Please stop here.
This is the location, I guess.
Come, Vishal.
Please pay him. I didn't get cash.
I'm the one always paying anyway.
I have even quit S³ classes.
Then why drag me here early in the morning? Why didn't you call Parth too?
-It's his study time. You never study. -No change?
Keep the change.
Come on. Sir is over there.
-Good morning, sir. -Good morning, Archie.
Archie, meet my wife, Suparna. Suparna, she's my student, Archie.
And my ex-student, Vishal.
Ex-student? You have completed your CA?
Yes, I was done with it.
Quite a lot.
Suparna, you know what? You go ahead. I'll come with them.
-Okay. Bye. -Bye, ma'am.
Sir, why did you call us here?
I'll tell you. But first, let us fuel ourselves up.
Healthy, my foot. She doesn't let me eat anything I like.
Come, let's have vada pav. Come on.
Mister, vada pavs for us.
-You'll have one, right? -Yes, sir.
Give me.
-Here you go. -Thank you.
You won't get any, you traitor.
Okay, fine. You can have one. Give him one but without the sauce.
Archie, now, we're going to climb a hill.
-A hill? -Yes.
We're going hiking. But we can keep eating.
Come on. Let's go.
Sir. Did you pay him?
Oh, my wallet is with Suparna.
You pay him, traitor. Come, Archie.
Why am I the one who's always paying? How much, mister?
-36 rupees. -36?
Wait for me. I'm coming.
Hey, friends.
Can't you people wait for two minutes?
We like staying ahead.
Just so you know, I paid 36 rupees for three vada pavs.
Your wife must be up there, right? So, you can...
Let's keep walking first.
Vishal, have it. I can't finish it. Thank you.
Sure. I'm the one who paid for it.
Since you can't finish it, you want me to eat it.
Tired so soon? Buck up.
That's enough, sir. Let's go back. We've seen the great view from up here.
Just a little more ahead.
Hey, Vishal. Look!
Is this even a part of the trek?
Come on. You have a problem with everything.
Sir, I have never done this before. It's fun.
Wait till we reach the top. The view is fabulous.
-Hey, Archie. -Keep walking, Vishal.
We need to climb that hill?
Yes. This hill. Come on.
Someone give me a hand, please.
Help me, buddy.
Can we please sit for two minutes and then continue climbing?
Come on, move it, Vishal.
I have no idea what I am even doing on this trek.
The same thing that you did in your CA course.
Come on, get up.
-Buck up. -I need some water.
-Sir! -Yes.
-I need some water, please. -Oh, man!
Sir, now that I have left the course mid-way,
can I get a refund by any chance?
Keep walking.
Sir, is that a yes or a no?
An absolute no.
-Archie, wait. Please. -Come, Vishal. We're almost there.
How's the view, Archie?
It's great, sir.
What about you?
I didn't quite enjoy it.
Look around. So many people reached here before us.
We're almost last.
What's the point of coming all the way here?
Sir, this wasn't a race. There's no first or last in a trek.
The view is great. That's what matters.
Archie, the competitive exams that we have,
IIT, PMT, UPSC,
all these are also mountains.
But with a race attached to it.
Who comes first, who comes second, who gets what rank.
So, ranks and marks matter in such exams.
CA is the only exam that's not at all competitive.
It doesn't matter here whether you come first or last.
What matters is that you completed it.
At your own pace.
Nobody cares about what your rank was or how many attempts you took.
They only congratulate you.
Saying, wow, well done. You have become a CA. You have scaled a mountain.
When I became a CA, this is the first place I came to. To enjoy this view.
This is what you need to understand today.
There's no point in competing with anybody.
Being a CA, you need to learn to audit yourself first.
Do a self-check on what you can do and what you can't. Then take a decision.
If Parth reaches here before you, what difference will it make?
When you reach here, you'll find Parth right here, with the same view.
Archie, I can see everything.
I just don't talk about it.
So, traitor, what do you think about the view?
Sir, honestly, it's an extremely shitty view.
I mean, it's surely not worth an early morning walk up here.
I should go to my wife now or she'll raise hell at home.
Enjoy the view.
That day, Shridhar sir cleared another non-academic concept for me.
If at all someone says to you that you can't do a certain thing,
you shouldn't take it on your ego.
Because sometimes those people are right.
Options do confuse us.
But the good thing about options is that
they give you a chance to understand
what you shouldn't do.
And as for walking the path of CA,
I realised each one walks at their own pace.
One just shouldn't stop.
Because those who walk consistently at their own pace, even if they're late,
they reach the right destination.
Hey, the CA Final results are out.
The number you are calling is not reachable.
Please try again later.
Here, hold this quickly.
Keep these as well.
It's heavy.
Take this.
What if you don't clear this time as well?
You'll see me enter this same gate
and run your store from the next day.