Is this useful for current CSS exams?

Yes, it's excellent for understanding paper patterns, topics, and level of difficulty.

Does the paper include cost accounting and taxation?

Absolutely, both are covered in dedicated sections with practical problems.

Can calculators be used in the exam?

Yes, calculators are allowed during the exam.

What major topics are included in Paper-I?

Accounting ratios, depreciation, financial statements, insurance laws, budget systems, double entry bookkeeping.

Does the paper include numerical problems?

Yes, problems on trading accounts, balance sheets, and cost accounting are included.

CSS Accounting And Auditing Past Papers 2013

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CSS Accountancy and Auditing Past Papers 2013

Download CSS Accounting And Auditing Past Papers 2013. Are you preparing for the CSS Competitive Exam and aiming to excel in Accountancy and Auditing? You’re in the right place!

We are providing the original 2013 CSS Accountancy and Auditing Paper in PDF format to help aspirants prepare effectively and confidently.

Exam Format Overview

The 2013 paper was divided into two main parts:

Part-I: MCQs (Compulsory)

Duration: 30 Minutes

Total Marks: 20

20 Multiple Choice Questions

Part-II: Subjective Questions

Duration: 2 Hours and 30 Minutes

Total Marks: 80

4 Questions to be attempted (with specific section-wise rules)

Key Topics Covered

Paper-I Highlights

Double-entry bookkeeping

Financial statement disclosure rules

Depreciation and deferred tax

Budgeting systems in Pakistan

Ratios like Current, Quick, and Debt-Equity

Insurance company regulations

Trading loss and NGO accounting

Paper-II Highlights

Section A – Cost Accounting

Manufacturing cost calculations

FIFO & Average cost methods

Section B – Auditing

Legal liability of auditors

Types of audits under Companies Act 1984

Section C – Income Tax Law

Calculation of taxable income

Income tax scenarios for individuals and companies

Section D – Business Organization and Finance

Types of business ownerships

Role of board of directors

Share capital and financial instruments

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.