CSS Past Papers of Accounting And Auditing Pdf 2021

CSS Accountancy and Auditing 2021 PDF Past Papers

Download CSS Past Papers of Accounting And Auditing Pdf 2021. If you’re preparing for the CSS Competitive Examination and planning to opt for Accountancy and Auditing, you’re in the right place!

We are providing the Accountancy & Auditing 2021 past paper PDF to help you understand the exam pattern, important questions, and the type of conceptual clarity needed.  

What’s Inside the 2021 Past Paper? 

The paper is divided into two parts: 

Part-I: Multiple Choice Questions (MCQs) 

• Time Allowed: 30 Minutes 
• Total Marks: 20 

Part-II: Subjective Questions 

• Time Allowed: 2.5 Hours 
• Total Marks: 80 

Candidates were required to attempt 4 questions, selecting at least 1 question from each section. 

Paper-I Breakdown 

Section I: Accounting Concepts & Applications 

Key Questions: 

• Preparation of Income Statement from given financial data 
• Journal entries and goodwill adjustments for new partners 
• Depreciation using the Sum of Years’ Digits method 
• Job order costing with markup calculation 

Section II: Financial & Cost Accounting Applications 

Includes: 

• Contribution margin, break-even analysis 
• Process costing and departmental cost reports 
• Predetermined overhead rate calculation 

Paper-II Breakdown 

Section I: Auditing 

Focused Questions: 

• Need for auditing in various types of organizations 
• Computer audit approaches 
• Characteristics of EDP systems 
• Types of audits and GAAS 

Section II: Business Taxation 

Important Topics: 

• Resident vs Non-Resident Persons (Sections 81–84) 
• Tax year types (Section 2(68)) 
• Salary and allowance-based tax calculation with deductions 

Section III: Business Studies & Finance 

Coverage Includes: 

• Impact of transactions on accounting equation 
• Balance sheet construction from financial ratios 
• Risk structure of interest rates 

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 PDF? 

• Get familiar with question pattern and format 
• Practice real exam scenarios 
• Build confidence with realistic case-based problems 
• Strengthen your grip on conceptual and numerical areas 

The CSS Accountancy and Auditing 2021 paper is a comprehensive resource for those targeting high scores in the optional subject. Download the PDF, from the link below, analyze the paper pattern, and start practicing today.

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Mastering this paper will not only help in CSS but also improve your grasp of professional-level accounting and finance.