General Instructions

1. Please note that the assessment scheme of the academic session 2024-25 will continue in the current session i.e. 2025-26.
2. This question paper contains 34 questions. All questions are compulsory.
3. This question paper is divided into two parts, Part A and B.
4. Part A is compulsory for all candidates.
5. Part B has two options i.e. (i) Analysis of Financial Statements and (ii) Computerised Accounting. Students must attempt only one of the given options.
6. Question 1 to 16 and 27 to 30 carry 1 mark each.
7. Questions 17 to 20, 31 and 32 carry 3 marks each.
8. Questions 21, 22 and 33 carry 4 marks each.
9. Questions 23 to 26 and 34 carry 6 marks each.
10. There is no overall choice. However, an internal choice has been provided in 7 questions of one mark, 2 questions of three marks, 1 question of four marks and 2 questions of six marks.
11. This sitting carries Part B Option II – Computerised Accounting. Part A is identical to the Analysis of Financial Statements paper; sit only one of the two.
12. Show your working notes clearly wherever a calculation is required.

How to answer

• Questions appear one at a time. Use the palette on the right, or the section tabs, to move around.
• Under each answer box you can type, dictate with the mic, or photograph what you wrote on paper.
• Wrote a whole section by hand? Scan it with any mobile scanner app and upload it against that section — you only scan the parts you did on paper.
• "Save & Next" records your answer. "Mark for Review" flags a question to come back to.
• Your answers save themselves as you go, so a closed tab or a lost connection costs you nothing.
• The clock is held on our servers and keeps running once started — exactly like the real exam.