CSS Accountancy and Auditing 2016 PDF Past Papers
Download Accounting And Auditing CSS Past Papers 2016 PDF. If you are preparing for the CSS Competitive Examination, especially the Accountancy and Auditing paper, this is the perfect place for you. We are offering the Accountancy and Auditing CSS 2016 Paper PDF for free download. This paper is highly valuable for those targeting the BS-17 posts under the Federal Government through FPSC.
Prepare smarter by going through past papers and understanding the pattern, difficulty level, and topics that frequently appear.
What’s Included in the CSS Accountancy and Auditing 2016 PDF?
The paper is divided into two parts:
PART-I: MCQs
- 30 minutes duration
- Maximum marks = 20
- Based on accounting, auditing, and financial concepts
PART-II: Subjective Questions
- Total marks = 80
- Candidates must attempt 4 questions, 2 from each section
Detailed Breakdown of Questions
SECTION-A: Financial Accounting
- Preparation of financial statements from adjusted trial balance
- Partnership dissolution and cash realization
- Adjusting journal entries from trial balance
- Double-declining balance depreciation method
- Balance sheet and journal entries for asset sale
SECTION-B: Cost Accounting & Management Accounting
- Income statement from manufacturing data
- Algebraic distribution of service department costs
- Bonus computation for group production
- Job order costing with T-accounts and journal entries
- Break-even and loss elimination analysis using PV ratios
- Absorption vs Variable Costing Income Statements
- Reconciliation of profit difference
- Process costing report using the weighted average method
SECTION-C: Auditing, Business Taxation & Finance
- Auditor’s approach to internal control deficiencies
- Materiality in audit and ISA-320 application
- Auditor’s role under IFRS-compliant financials
- Income from property and deductions
- Taxable income and tax computation case study
- Sales tax registration and liability under 1990 Act
- Business challenges in Pakistan
- Cost of capital calculation using equity, debt, and preference shares
- Effective Annual Rate (EAR) and interest compounding analysis
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 This CSS 2016 Paper?
- Understand the type of questions asked in past years
- Practice from real exam content
- Assess difficulty level and time management strategies
- Essential for both Paper-I (Accounting/Costing) and Paper-II (Audit, Taxation, Finance)
The CSS Accountancy and Auditing 2016 past paper is an essential part for serious aspirants aiming to excel in one of the most technical optional subjects in the CSS exam. By practicing with this paper, you gain insight into real exam questions, improve your conceptual clarity, and enhance your time management skills. Whether you’re focusing on accounting, auditing, or taxation, this paper covers a wide range of topics that are highly relevant and frequently tested.
Download it now and give your CSS preparation a professional edge.