Well, in Paper-I, there is a question regarding Cash budget, that is a pure

Management Accountancy and get you 20 to 25 marks, if u are able to solve

it with an intended approach.

For Accounting & Auditing one should have good knowledge of it. Besides,

Management Accounting is also supposed to be a secondary stage of Cost

Accounting.

Those who have Bechalor in Commerce, may also opt this subject because of

it is cosist of Final Accounts, Depreciation, Fundamental concepts of

Financial Accounting, Cost Accounting, Auditing, Business Taxation.

Advantage: In these papers, one have an advantage of selecting questions

from those topics that have been studied in B.com/BBA/ICMAP/ACCA/ICAP,etc

. If you do not have an intended approach at Management Accountancy's

topic that is given in the paper-I, it's upto you to go for another choice.

Is it scoring?

Yes, it is, if you have broad knowledge and practice, you can get more than

150 out of 200. We have so many exmaples like Mr.Fida Hussain Shah.

Befor selecting this subject as optional, you must go through the past paper

to make a favourable decision.