Paper-I
Q:3,4, and 5 were Halwa questions:
Q:3 of Section A. Basic concepts, principled, and terms of accounting.
Q:4 of Section A. This question was about the ABC of accounting. Your first lecture of accounting class.
Q: 5 of section A. Basic principle of revenue recognition taught at the time of final accounts (Income statement/P n L A/C and B/S) in light of IAS/IFRS-18
IAS-18 - Revenue | IFRS/IAS Summary | Accountancy
Q:6 was not an easy question but partnership question is always included in paper so we should be fully prepared for this topic. Most expected question.
Q:7 conceptual question based on IAS-1/IFRs/GAAP
International Financial Reporting Standards (IFRS) by IFRSclass.com
http://www.pcfr.org/downloads/09_08_...S1_summary.pdf
http://basiccollegeaccounting.com/materiality-concept/
Accounting II Concepts
Q:8 Most expected and repeated topic. Easy and expected question.
Q:9 Expected and easy question. Understanding of depreciation of fixed assets in case of addition, and disposal is essential for accounting candidate. This topic is taught in the initial lectures before attempting final accounts question.