Past Papers of Accountancy and Auditing CSS 2022
Download Auditing And Accounting CSS Past Papers 2022. If you’re preparing for the CSS Competitive Examination, the subject Accountancy and Auditing is a crucial optional subject for commerce and accounting backgrounds.
The 2022 CSS paper gives you an excellent reference for the types of questions asked and the paper format. We’re providing you the full PDF file of the 2022 paper to download and practice.
What’s Inside the PDF?
This PDF includes Paper I and Paper II covering:
Accountancy & Auditing – Paper I
- Part-I (MCQs)
Duration: 30 minutes
Marks: 20 Objective-based questions on accounting principles, auditing, taxation, financial analysis, etc. - Part-II (Subjective)
Duration: 2.5 hours
Marks: 80 Solve 4 questions – at least 1 from each section
Main Topics Covered:
- Adjusting Entries and Trial Balance (Campus Theater Scenario)
- Disposal of Plant Assets (Journal Entries & Gains/Losses)
- Partnership Adjustments and Revised Capital Accounts
- Financial Disclosure Requirements (GAAP)
- Job Order Costing (Inventory, Payroll, and Overheads)
- Labour Incentive Plans and Cost Analysis
- Budgeted Cost Statement (WKZ Inc.)
Accountancy & Auditing – Paper II
- Audit and Taxation Concepts
- Business Studies and Finance Section
Main Topics Covered:
- Audit Planning and Factors
- Audit Programs and Fixed Audit Benefits
- Types of Fraud and Prevention Techniques
- Tax Computation from Profit & Loss Accounts
- Deductions under Income Tax Ordinance (Section 20)
- Financial Markets and Intermediaries
- Bond Pricing and Yield Changes
About the CSS
The CSS (Central Superior Services) Competitive Examination is a rigorous federal-level test administered by the Federal Public Service Commission (FPSC) to select candidates for prestigious civil service roles across Pakistan. The exam’s rules and regulations, covering age limits, eligibility, subjects, and quotas, are detailed in the official CSS Rules section on the FPSC’s website.
The CSS Exam Rules, issued by FPSC Pakistan, outline eligibility criteria, age limits (21–30 years), and a maximum of three attempts for candidates. The exam includes written tests, a medical exam, a psychological assessment, and an interview. Rules also define quotas, disqualification grounds, and subject selection for a fair recruitment process.
Why You Should Practice Past Papers?
- Understand question patterns
- Sharpen time management skills
- Revise key concepts in accounting, auditing, and taxation
- Evaluate your preparation level