COMPANY ACT AMMENDMENTS APPLICABLE FOR NOV 2014 CA

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CUSTOM EASY NOTES FOR CA/CS STUDENTS

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EXCISE & CENVAT EASY NOTES FOR CA STUDENTS

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IDT SUMMARY NOTES OF DEEPAK GUPTA SIR FOR CA FINAL

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CA FINAL STUDENTS CAN ALSO CHECK

1. CA FINAL FINANCIAL REPORTING IMPORTANT TOPICS

2. ISCA IMPORTANT TOPICS

3. CA FINAL AUDIT AMENDMENTS

4 CARO 2016 VIDEO LECTURE WITH MEMORY TECHNIQUE

5. FEMA VIDEO LECTURE

6. CA FINAL IDT LAST MINUTE REVISION NOTES

7. CA FINAL LAW IMPORTANT TOPICS

AMENDMENTS IN LAW FOR NOVEMBER 2014 FOR CA STUDENTS

HERE IS THE DOWNLOAD LINK TO NEW SECTIONS OF COMPANY ACT2013 APPLICABLE FOR CA FINAL LAW EXAMS

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HOW TO REMEMBER SECTION IN LAW FOR CA/CS STUDENTS- MEMORY TECHNIQUE

Memory Technique to Remember section Number

Our brain cannot remember useless and meaningless stuffs. (Normal human brains .

Hence, the technique of converting numbers into meaningful words is important to learn.

Step 1: Lets assign letters to all the numbers from 0 to 9

Number	Letters Assigned	Reasons of assigning the Letter
1	S, D	Maximum spelling starts with S and D and maximum number of sections will have 1 used in the section number
2	N, V	These letters are made of two pointers pointing down or up
3	M, W	These letters are made of three pointers pointing down or up
4	R	Spelling of 4 consist of R in it
5	L	Roman letter for the number 50
6	C, J	C is somewhat similar in shape with 6, J is sort of mirror image of C
7	F, T	Similarity of shapes
8	B, G	Similarity of shapes . G is small letters looks like g (8)
9	P, q	Similarity of shapes. P is mirror image of 9 and q looks like 9
0	Z, X	Spelling Zero and Roman ten (X)

Step 2: Convert a number into words by using above letters and filling up any of vowels (a, e, i, o, u, y, h). H and Y are used as joiners because many spellings become complete by using them. Hence they are not assigned to any digit in the above table.

Step 3: Connection between the section and the word created out of section number. Please remember to form a funny association and make the connection as weird as possible. Wherever possible, create a picture of your own imagination.

Now take some examples of using the above technique.

Ex. No.	Section Number and Matter involved	Creation of Word	Connection of Word and the Matter under consideration	How to Get what you Want in Exams.
1.	Section 185 of Companies act 2013 pertains to Provisions relating to Loans to directors.	1 = D, S 8 = B, G 5 = L	The word double has to be connected with the matter of the section, i.e. Loans to Directors. A simple association can be said as “When you give loan to director, it will result in DouBLe penalty”	The moment you come across the phrase Loan to Directors under Companies Act, 2013, you will remember the word ‘Double’, the word when reconverted into digits gives you 185. You will write, as per section 185.
2.	Section 73 of Companies Act, 2013 – Acceptance of Deposits	7 = F, T          3 = M, W	I could think of FM. Connection – Acceptance of Deposit by company they are giving advertisement in radio mirchi (which is FM Radio)	The connection between deposit, radio mirchi, FM will remind you of reverse of FM i.e. 7, 3 = 73. Section 73.
3.	Annual General Meeting Section 96	9 = P, Q 6 = C, J	I could think of the word PJ, you will create a picture of annual general meeting where people are cracking PJs (PJ is popular short form of Poor Jokes). People are laughing loudly.	The connection of AGM and PJ is set. Now, when you think of AGM, you will remember the scene and you will remember PJ. You know what P and J stands for. 9 and 6. Section 96
4.	Register of Members Section 88	8 = B, G 88 = BB or GG or BG or GB	What I could think of is as follows. In register of member, company has entered names of their BBs also. (BB = Wife)	The funny association of register of members, their names and their BB name connects u to the number 88.
5.

While preparing the words out of sections, please make sure that as far as possible, make a word which can be pictured. Mind remembers in pictures. That’s why you remember movies easily, while you forget the economic theories.

In example no. 1 above, I gave very simple connection of giving the loans resulting in double penalty. But, the moment you start imagining in weird pictures, you are likely to remember easily. For example, if I would have said that if you give loan to Director or his related party, Shareholder comes and Slaps you on both of your cheeks. (DOUBLE SLAP). In this example, likeliness of remembering is more. Whenever you see cow on the streets, you don’t notice or don’t remember, but if some day you see a PINK color cow, you will remember the whole day or probably whole life that you had seen a PINK cow. Same is the case with the brain, it remembers the extra ordinary matter easily.

STANDARS OF AUDITING NOTES EASY - SERIES 200 FOR CA STUDENTS

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STANDARD OF AUDITING EASY NOTES SERIES 300,400,500 FOR CA STUDENTS

|CA IPCC AND FINAL AUDIT  STANDARDS NOTES LATEST PDF|

CA GYANGURU shares ca ipcc and final notes of Standards of auditing.
Notes are latest, concise and as per icai study module

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Summary of accounting standartds for Ca ipcc/final and cs

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Should I Do Articleship or take a Dummy

Should I Do Articleship or take a Dummy

It is very sad and disappointing when students approach me and ask whether they should do proper articleship in a CA firm or should they take a dummy.  This sadness comes from the very fact that our Institute at the time of envisioning about this great profession would have never imagined that students would ever ask this kind of questions or for that matter even think of not undergoing articleship.

It is to be seen that articleship right from time immemorial has been made mandatory for all students pursuing chartered accountancy profession.  The basic tenet of this proposition was to enable a budding chartered accountant understand the nuances of law, accounts, tax and audit and therefore, become a true professional.  Never ever would have our predecessors at the Institute of Chartered Accountants imagined a plight where students who have cleared chartered accountancy course could not even prepare a proper bank or cash book, which is typically the case with students who qualify as a CA and did not have had any prior articleship experience.

In my professional career of more than 14 years, which includes 3 years of articleship, I have met thousands of fresh chartered accountants.  In the first fifteen minutes of any interaction, it is very easily identifiable whether that person has done his articleship, or is he/she giving some irrelevant global gyaan to cover up his inexperience, or I would rather say his/her incompetency to answer relevant questions.

Articleship during the course of chartered accountancy is extremely important as it forms the backbone of your career.  A qualified chartered accountant without articleship experience is like a blunt knife, which has the power to cut anything but not enough strength.  And such knives are not useful to the society and therefore, redundant over a period of time.

It is important that articleship should be seen as a tool to learn and grow whilst in the process of your journey to become a chartered accountant.  I can share with you my experience when I was looking for articleship at the time of starting my career.  I did my graduation from Delhi University and at that time there were not many people to guide us for good articleship firms.  I am talking of the year 1999.  However, through some references I tried in 3-4 good firms and finally got through a firm called RSM & Co (which later merged with PwC in 2006).  During my articleship, my seniors always used to tell me one thing that the harder you work as a trainee, the brighter you would be as a chartered accountant.  And I think that grooming and training we received in our articelship days really helped us become solid professionals.

Some students also ask how would they cope up with studies and classes during articleship and my answer to them always remain the same.  You do not need coaching and training for all the subjects and even if you need then focus on your time management skills.  It is very important for anyone to realise that CA degree is a highly respected profession not only in India but across the globe and it is therefore, important that one manages everything well.

Me and my batch mates have all attended classes, though not all and used to travel extensively during our articleship days.  In fact, it was so much that almost 10-15 days in a month I was outstation and therefore, always missed my classes.  However, everyone in our batch always had one thing in our mind that we have to focus on our work as well as studies and therefore, managing them together was the key.  This attitude of not cribbing always helped us find time both for work and studies.

My advice to young students who pursue chartered accountancy is always do articleship honestly and with utmost seriousness.  Things that you would learn in those three years would go a long way with you and would help you become a strong and respectable professional.  In the short term you might find things easily achievable, however your ambition to become a through and brilliant professional might turn out to be a distant dream.  After all do you want to be branded as a ‘Dummy CA’ after working so hard in clearing such difficult papers. 

So think long term…

Tips to get good marks in law exam for ca/cs students

1. In practical problems never start your answer with Yes or No unless you are 100% sure. First mention the relevant provision and show in your answer how you reach the conclusion. In the end conclude your answer in the following manner: “On the basis of above discussion we can conclude that as per the Section-166 Annual General Meeting can not be convened on a public holiday.” (Consider this as an example).

On the contrary if you are 100% sure from the very beginning always start your answer with Yes or No. Like in the above problem it is very much sure that AGM can not be held on a public holiday.

2. Try and always mention the relevant section. Make it a habit. Do not ask anybody regarding the importance of remembering a section. If you make it a habit now it will 100% pay at the time of your final preparation.

3. In distinctive question never segregate 2 provisions with the help of a line.

For example: Distinguish between Fixed and Floating Charge
Mention the distinction in the following way:
(i) Fixed charge is created in the specific property on the other hand floating charge is created on the class of property.
(ii) Fixed charge clutch the property whereas floating charge floats over the property.

Conclusion: You should use “on the other hand” OR “whereas” to club two different provisions.

4. You may underline the relevant provision or any substantial provision.

5. In theory paper never read practical problems first. First attempt flat questions. Like in Audit or Law first attempt short notes or distinctions etc.

Reason for not attempting the practical problems first is that in the beginning you have enough time to read it twice or thrice and waste your time.

6. If you mention any case law highlight it properly. Write it in the following way:

Mohan Singh Rawat
Vs.
State Electricity Board

7. In distinction problems first write something (2-3 lines) about the topic. Example: Like in the distinction between Interim and Final Dividend write some about Interim and Final Dividend and mention in the end: “hence the points of distinction between Interim and Final Dividend are as follows”

8. In exam never use short forms like AGM, EGM, CG, CLB, ROC, ICSI, ICAI, SAP, AS.
Etc.

9. When you start your answer by using a section use like this:
“As per Section-171 of the Companies Act, 1956”

10. Try and make an effort to complete your paper 100%. In other words attempt full paper of 100 marks. This is very important for fetching more marks.

11. Try and avoid cutting of words. (See the example below)

Whenever a company fails to file the annual accounts and annual returns, desc -ribed in sub-clause (A) of clause (g) of sub-section (1) of section 274, persons who are directors on the last due date for filing the annual accounts and the annual returns for any continuous three financial years commencing on and after the first day of April, 1999, shall be disqualified.

How is chartered Accountancy as carrier and how to do and its job prospectus?

Introduction

Chartered accountancy is the core of all business, be it big or small. A chartered accountant’s work involves auditing, taxation, accounting and financial planning. It can be a very challenging and rewarding job.
Career prospects after doing chartered accountancy are exciting. Chartered accountancy can be the first step to other rewarding careers in finance, investment consultancy and fund management.
The Chartered Accountancy course is conducted by the Institute of Chartered Accountants of India, which has its headquarters in New Delhi, 5 regional offices (Calcutta, Kanpur, Chennai, Mumbai and New Delhi) and 81 branches under these regional centres.

Step-by-Step

The qualifications for becoming a CA have changed over the years. Initially — and that was decades ago — one could think of becoming a CA only after finishing graduation and a candidate had to undergo five years of articleship training. In 1991-92, ICAI allowed candidates who had cleared their Plus Two examinations to appear for the Foundation Course of the CA programme. In October 2001, ICAI introduced PE-1 and PE-2 system of examinations in place of the Foundation and the Intermediate examinations. However, in 2006, ICAI revamped the system and launched CPT, IPCC and FC.
The unique feature of the chartered accountancy is its curriculum, which is theoretical education with complementary practical training. A student would undergo theoretical education and practical training concurrently from the very beginning. This balanced approach helps the students to appreciate the underlying practical applications of the theoretical education scheme.

• Common Proficiency Test (CPT)CPT is an entry level test of four subjects i.e. Accounting, Mercantile Laws, General Economics and Quantitative Aptitude.
• Integrated Professional Competence Course (IPCC)This is first stage of CA curriculum wherein only working knowledge of core and allied subjects to accountancy profession is covered. The subjects of IPCC are classified into two groups which a student can study and appear in the examination group-wise or both the groups together. IPCC is designed to improve knowledge of accountancy linked to accounting standards to build strong foundation for developing knowledge of financial reporting at the final stage. The students update their knowledge of business communication, business strategies, taxes, information technology and audit.
• CA Final CA Final covers advanced application knowledge of core subjects like financial reporting, strategic financial management, advanced management accounting, advanced auditing and professional ethics and information systems control and audit. In addition, principles of e-governance, corporate and allied laws, international taxation and VAT are important features of the updated subject contents.
• Articleship  The students after passing Group I of IPCC will register for Articleship for a period of three years with experienced CAs. Certain rules do apply - CAs with 16 years of experience and above can take on about 8 articles, those with less experience can train fewer articles and these teachers or 'Principals' as they are called, can be changed during the course of training. An agreement of training needs to be executed before it begins. During the training time, articles learn the technical details of the work and as time passes, they are given larger assignments with less supervision. All articled clerks are paid a stipend depending on their city's population.

Start Early

In today’s cut throat competitive world, it is advisable that a student starts planning right after class 10. For chartered accountancy, a student can register with the Board of Studies and prepare for entry level test while pursuing 10+2. It is better to take mathematics at this level. Students of commerce stream definitely have an advantage while pursuing this career. The latest scheme of CA is designed to encourage young talented students having aptitude for accounting education to make an early entry into the profession.

Is it the Right Career for Me?

It is generally believed that only students of commerce should pursue CA course. However, CA being a very practical course, the students from science and arts streams can equally benefit and make a successful career. Students of science and arts stream have to make extra efforts in order to understand some complex accounting nuances and have to get basic knowledge of various management topics. But it can be easily concluded that students of science and arts streams can be successful CAs, if they are ready to toil.

What would it Cost Me?

Unlike other professional courses, the fee for becoming a CA is very less, which is inclusive of the cost of study material. For registering with IPPC you have to shell out Rs 9000 while the fee for CPT is Rs 6700.

Funding/Scholarship

There is not much scope for any scholarships while pursuing chartered accountancy.

Job Prospects

On completion of the training, the candidates need to gain membership to the ICAI before they can start practicing as a CA. A member wishing to practice in India or abroad needs to obtain a Certificate of Practice from the ICAI, the yearly fee of which is Rs. 400. Once the membership is taken, the practicing member cannot work in any other business or occupation without taking permission from the council; they are only permitted to work in areas as specified in the CA regulations. More information on enrolment or the examinations can be requested from the Institute's offices or the Headquarters at Indraprastha, New Delhi or the Board of Studies, C1 - Sector 1, Noida - 201301.

Pay Packet

For CA Inter: Generally candidates holding CA inter-qualification are paid somewhere between Rs 7,500 and 15,000 depending on the type of firm. Payments can be higher for candidates possessing other qualifications such as MCom or an MBA. On the other hand starting salaries can be as little as Rs 4,500 to 5,000 in some small towns of the country.
For CA Final (FCA): Starting salaries range between Rs 12,000 to 30,000 depending on the type of firm and nature of the economy.
A full fledged CA can expect a salary between Rs 30,000 to 75,000 after serving a stint of more than 5 years at a top firm.

Demand and Supply

It can be easily concluded that the country needs about 7,500 to 10,000 fresh CAs every year seeing the growth of Indian economy in the last 5 years.

Market Watch

Chartered Accountants have been one of the most sought after professionals in India. Much of the reputation of CAs is due to the fact that their rigorous training (both theoretical and practical) makes them practically jack of all trades as far as the domain of finance is concerned. In spite of the sea change in global trade systems and practices, the requirement of CAs has remained steady.
The demand for CAs has been growing between 10% to 15% over the past 3 – 4 years. The demand however depends on the state of the economy and there is direct bearing on the demand of CAs when the economy is in downtrend. But the statutory clause for mandatory appointment of CAs provides substantial cushion support to the CA fraternity as compared to other comparable peers.

International Focus

The qualification of CA is globally recognized hence industry outlook for CAs is bright indeed. Much recognition for CA degree is due to the fact that the CA course has been able to keep pace with changes in industry scenario. Several new modules and topics have not only been incorporated into the CA course but have been very effectively implemented to give increasing more power to the CA degree. In spite of the fact that several top-notch B-schools (including IIMs) have produced some of the most brilliant B-school grads, it is noteworthy that CAs has been able to retain their prominence in present world order.

Positives/Negatives

+ves

• The job is highly paying.
• CAs command tremendous respect in the organisations and society.

-ves

• It can be a stressful job as the responsibilities are enormous and there is no scope for any errors.
• Regular update of knowledge is a must otherwise it may lead to stagnation in career.

Different Roles, Different Names

A Chartered Accountant’s work area has become so wide and involves so many activities that sometimes a CA is perceived as almost an enigma. A CA can start career with auditing activities, which is the basic work area of a CA. From here a more fulfilling career in finance can be pursed after getting enough exposure of intricacies of finance. As an investment consultant and as a fund manager a CA can play the role of a top decision maker. CAs also work in project management and consultancy services.

Top Companies/Verticals

Following are the areas where CAs find an opportunity:

• Banks (Both private and public)
• Public Limited Companies (mandatory for the purpose of law)
• Auditing Firms (such as KPMG, Price Waterhouse, etc.)
• Finance Companies, Mutual Funds, Portfolio Management Companies, Investment Houses, Stock Broking Firms
• Legal firms, Legal houses, Patent Firms, attorneys, Trade Mark and Copyright Registers

Tips for Getting Hired

• Accounting is a precision oriented job. Pay attention to how you dress, speak and conduct yourself in company. These also add a personal charisma which helps in maintaining good relations with peers and clients.
• You need to understand the business world. It is also important that you show this understanding. Start looking at the bigger picture in terms of company numbers. This business acumen is a prerequisite for a CA.
• Leadership and analytical skills are vital to a chartered accountant. Besides these, work on your communication skills both oral and written.
• Be prepared to work long and hard when needed especially in the taxation months.
• Maintain high ethical standards.

what is cost of inflation index for assesment year 2015-2016 previous year 2014-2015?

As decided its 1024

easy way to remember is how many bytes in one 1 mb its 1024

KIndly post your email address in top right columm to get updates directly in mailbox

How to complete ca exam paper on time?

How to complete exam paper on
time?

Here I would like to share with you a
something different which can be useful
for your upcoming examinations. Many a
times my friends complaining that they are
unable to complete their papers in a given
time.Please keep in mind that in
professional examination like C.A.
examiners are framing question papers in a
such a way that student can complete
paper in given period of 3 hours.
Institute has fixed time for examination for
3 hours and 15 minutes. You will be given
extra 15 minutes to read question paper.In
such a time you will be not given answer
sheet and you will have 3 hours net to
write your question paper. In examination
each and every minute
is extremely important.Many times I found
students are reading outside of examination
hall till last minute and finally can not
find their seat number and waste their
time.
Many times students fail to score well, not
because they do not know the answers to
the questions asked, but because they are
unable to complete the paper in the given
time. Here are tips to ensure that you
complete the paper in the stipulated time
and pass with flying colors.
1. Start writing from the get-go
Often, when a paper begins, before you
start writing you may be tempted to look
around and note people’s expressions or
look through the whole paper and evaluate
what you know and what you don’t. But do
not give in to these temptations. Start
writing the paper from the minute you get
it. You must understand that each minute
saved is a minute earned in the
examination hall.
2. Do not waste time
pondering over answers
Write what you know and leave what you
don’t for the time being. Once you have
finished writing the answers for all the
questions you know, revisit the questions
you have left and try to answer as many as
you can.
3. Do speed training with sample papers
before exams
Speed training is extremely essential these
days, keeping in mind the complexity of
question papers. Practice finishing papers
15 minutes before the stipulated time,
keeping 15 minutes for revision. But
remember to do these practice sessions
rather seriously, without any breaks in
between or without any help from your
textbooks. Apart from time training, this
will also help you in knowing how
prepared you are for the exams. Solve at
least five practice sample papers for each
subject and you are bound to get a hang of
completing papers on time.
4. Make no-breaks a rule
You must discipline yourself in such a way
that you don’t need to take breaks, because
every minute counts. Carry a water bottle
so that you don’t have to step out to drink
water. Avoid rest room breaks and
definitely don’t take breaks to relax your
fingers.
5. Walk into the examination hall with a
fresh mind and body
Often, students study through the night and
walk into the examination hall tired and
very pre-occupied. This hampers them from
doing their best. Ensure that you have slept
well so that during the exams you are
completely alert and at your fastest. Don’t
do sample papers one day before the exam
so you don’t walk in mentally and
physically tired. Have a healthy snack
before you walk in so that you don’t feel
hungry and low on energy. And keep mints
on you in case you feel unwell. Carrying
some glucose water may be a good idea as
well.
6.Genreal Tips
Bring two calculators to
examination hall.
If unfortunately one stops
working you can take help of
another else you can
demand from your
supervisor without
any hesitation.
Use only that calculator
with which you are
familiar.which will be
useful to you save your
time.
Always plan your schedule
in a such a way that you
well reach examination hall
on time.
Avoid coping from
your neighbor.
Try to complete every
questions in time according
to weighted of marks given
to individual questions.
The trick is to be prepared and confident.
Keep nervousness at bay and take on every
exam like a battle you need to win and you
are bound to emerge as a winner.
If you like my post than please don't forget
to comment.
All the best!

Regards...

HIMANSHU PUROHIT

How to achieve your goal of becoming chartered accountant(CA)

How to achieve goal?

To begin with, I can say that most people
actually don't even realize what they
truly need in their life inspite of having a
lot of goals. And this article is an attempt
to fix this problem.
Well while it may not be possible to get
everything, it is surely possible to get most
of them.You can do anything, but not
everything and there are many countless
things that you need to take care of in this
context. So I've listed out the top 3 things
(according to me) in this article.

1. Discipline:
Discipline is doing what you don’t want to
do when you don’t want
to do. The first thing you've to understand
for accomplishing most of the things, you
want is that you need maintain discipline
in your life. If you don’t have discipline,
you’ll only mess up with the things. And
most importantly, you should want to be
disciplined for the purpose of believing in
yourself, rather than pleasing others. Few
things that’ll help you in
this regard are listed
below.

1. Laziness is the biggest obstacle for the
task of maintaining discipline in our
life. So in order to maintain discipline,
you need to first overcome your
laziness. I've a small tip for
dealing with laziness i.e., "drink cold
water when you feel lazy; the water
stimulates your brain,increasing the
want to move around and get things
done.
2. Ask for help when you need. Many
people carry around an unwarranted
fear that it's wrong to ask for the help.
it's an unhealthy attitude toward life.
Well we are social beings and part of
our existence is about sharing and
helping one another. So go and ask for
help when you need it.
3. Set big dreams. To keep your mind
focused you need big, bold goals. The
bigger your purpose the less trouble you
will have to achieve what you have in
mind.
4. Divide the tasks into parts. At the outset
any task would appear tough. But the
secret is to divide the task into small
manageable chunks and if you deal
with those chunks, you’re done with
the task even before you know it.
5. And finally break the bad habits. After
all you do not want to delay your
success. So if you do have any bad
habits, know that you are stronger than
whatever it is.
2. Positive attitude:
Well attitude may not be everything; but it
affects everything. So here are few things
that help you to maintain positive attitude.

1. The presential requirement for
maintaining a positive attitude is to
accept yourself as you're no matter how
bad you think you're.
2. Pay more attention to your positives
i.e., strengths rather than ruining your
life by worrying on your weaknesses.
3. Don't take yourself too seriously. One
day we are all gonna die anyways. So
relax. But be sure to behave politely and
with a common sense in all situations.
4. Keep yourself neat and clean.
Cleanliness makes a huge difference on
how feel and it will make your
environment more pleasant for you.
5. Don't get jealous of other people. Just
remember that you've something special
about you too.
6. Keep yourself motivated, by reminding
yourself of your reasons to go on.
However, don't overdo it. It might then
get the things slow down.
7. And most importantly Love yourself. If
you love yourself, you'll love your life.
Live life to the fullest. Never ever take

anything or any one for granted.
3. Patience:
This is probably the most important if one
want to achieve anything. Because most
often things won't happen immediately.
You can't get what you want instantly.
But sadly, it's never easy to be patient. The
below given list might help you to gain
some patience.
1. Find out the reasons for your inability
to be patient. Generally, we tend to lose
our patience when we're multitasking
or when we're on a tight schedule, And
then see what best you can do to sort
out the same.
2. Give yourself a break. First, take a few
minutes to do absolutely nothing. Just
sit quietly and think. Don't watch
television; don't even read.Just do
nothing. That will help you to
slow your world down, and that's
important to develop the attitude
necessary to develop patience
3. Be present and focused on the task at
hand. You may think you have many
things to do today, but you have only
one thing to do, what is in front of you.
4. Force yourself to slow down. Make
yourself speak and move more slowly. It
will appear to others as if you're calm –
and, by "acting" patient, you can often
"feel" more patient.
5. Remember that if we want healthy
work relationships and a successful
career, then we need to spend time
making patience a habit.