@ Raz

Raz you know what, we were wrong. Closings are done after Preparation of financial Statements. Therefore (vi) is not "d" it is "b". Revenue and Expense Accounts are forwarded into Income Statement, Net Income is brought into Statement of Owers' Equity, ending O.E comes into Balance Sheet. After that Expenses, Revenue, income summary and drawings are closed, to clean these accounts for new period. So Financial Statements are not prepared after closing trial balance (accounts).
And I would solve it in matter of days Raz, I wonder if that would still be of any use to you. I am taking my term papers.

@ Omer

Dear, what I conclude so far, after looking at syllabus, even closely looking at past papers and being the student of finance, meigs & meigs 11e first fourteen chapters are more than enough for paper-I. A good understanding of the concepts and practice on the exercises and problems will enable you to attempt paper comfortably. You may look any book for further practice of problems. You know, the pattern of the problems in CSS papers is typical its not more tricky than meigs' but still more you do more you are comfortable. For further practice I can suggest “Financial Management” by Brigham 9 or 10e, especially for “Analysis of Financial Statements” i-e ratios and “Working Capital Management”. (Cash Budget was in 2009, Budget was required only for one month and carried solid 25 marks.)

__________________
Nor fame, nor power, nor love, nor leisure.
Others I see whom these surround—
Smiling they live, and call life pleasure;—
To me that cup has been dealt in another measure.