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.Â

Prepare smarter by going through past papers and understanding the pattern, difficulty level, and topics that frequently appear.Â
What’s Included in the CSS Accountancy and Auditing 2016 PDF?Â
The paper is divided into two parts:Â
PART-I: MCQsÂ
- 30 minutes durationÂ
- Maximum marks = 20Â
- Based on accounting, auditing, and financial conceptsÂ
PART-II: Subjective QuestionsÂ
- Total marks = 80Â
- Candidates must attempt 4 questions, 2 from each sectionÂ
Detailed Breakdown of QuestionsÂ
SECTION-A: Financial AccountingÂ
- Preparation of financial statements from adjusted trial balanceÂ
- Partnership dissolution and cash realizationÂ
- Adjusting journal entries from trial balanceÂ
- Double-declining balance depreciation methodÂ
- Balance sheet and journal entries for asset saleÂ
SECTION-B: Cost Accounting & Management AccountingÂ
- Income statement from manufacturing dataÂ
- Algebraic distribution of service department costsÂ
- Bonus computation for group productionÂ
- Job order costing with T-accounts and journal entriesÂ
- Break-even and loss elimination analysis using PV ratiosÂ
- Absorption vs Variable Costing Income StatementsÂ
- Reconciliation of profit differenceÂ
- Process costing report using the weighted average methodÂ
SECTION-C: Auditing, Business Taxation & FinanceÂ
- Auditor’s approach to internal control deficienciesÂ
- Materiality in audit and ISA-320 applicationÂ
- Auditor’s role under IFRS-compliant financialsÂ
- Income from property and deductionsÂ
- Taxable income and tax computation case studyÂ
- Sales tax registration and liability under 1990 ActÂ
- Business challenges in PakistanÂ
- Cost of capital calculation using equity, debt, and preference sharesÂ
- Effective Annual Rate (EAR) and interest compounding analysis
About the CSSÂ
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.Â
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?Â
- Understand the type of questions asked in past yearsÂ
- Practice from real exam contentÂ
- Assess difficulty level and time management strategiesÂ
- Essential for both Paper-I (Accounting/Costing) and Paper-II (Audit, Taxation, Finance)Â
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.Â
Download it now and give your CSS preparation a professional edge.Â