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.
If you find this resource helpful, feel free to share it with fellow aspirants.