Accounting and Auditing CSS Past Papers 2008

CSS Accounting and Auditing Past Papers 2008

Download Accounting and Auditing CSS Past Papers 2008. If you’re preparing for the CSS Competitive Examination and have chosen Accountancy and Auditing as your optional subject, this 2008 past paper is a must-have resource for targeted practice. 

This blog post offers a free downloadable PDF of the original paper, with a summary of its contents to help you prepare effectively. 

 

Overview of the 2008 Paper Format 

The CSS 2008 Accountancy and Auditing exam is divided into two papers: 

• Paper-I – Focuses on accounting principles, financial statements, budgets, and ratio analysis. 

• Paper-II – Covers cost accounting, auditing, taxation, and business organization & finance. 

Each paper is of 100 marks, comprising MCQs (20 marks) and subjective questions (80 marks). 

 

Paper-I Breakdown 

MCQs Section (20 Marks) 

Questions included: 

• Accounting concepts & equations 

• Depreciation methods 

• Accrual vs. cash accounting 

• Ratio analysis 

• Partnership goodwill and machinery valuation 

• Operating profit calculation 

Subjective Section (80 Marks) 

Key Questions: 

• Definitions: GAAP, Trial Balance, Matching Concept, Debit Note 

• Financial statements preparation with adjustments 

• Ratio analysis of two companies 

• Cash budget creation for July 

• Club accounting (Income and Expenditure + Balance Sheet) 

 

Paper-II Breakdown 

MCQs Section (20 Marks) 

Topics include: 

• Cost accounting terms (Job-order costing, JIT) 

• Audit control objectives and procedures 

• Income Tax Ordinance (depreciation, capital assets) 

• Business combinations and types of markets 

Subjective Section (80 Marks) 

Divided into Four Sections: 

Section-I: Cost Accounting 

Process cost system for shirt manufacturing 

Material ordering and inventory planning 

Section-II: Auditing 

• Unqualified audit report format 

• Internal vs. Statutory audit 

Section-III: Income Tax 

• Sources of taxable income 

• Tax computation of Mr. Ali’s salary and allowances 

Section-IV: Business Organization & Finance 

• Business combination types and causes 

• Difference between listed and unlisted companies in Pakistan 

 

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 Download the 2008 CSS Accountancy PDF? 

• Practice both theory and numerical questions 

• Learn paper format, style, and time management 

• Aligns with current CSS exam preparation 

• Strengthens grip on core topics like taxation, auditing, budgeting 

The CSS Accountancy and Auditing 2008 paper is a great tool to polish your concepts and refine your exam strategy. Make sure to download and print the PDF for repeated practice. 

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