Audit and Accountacy

[MSharjeel92]

Hello everyone.
I am planning to opt for accountancy and auditing as an optional subject but I have heard that in this paper if your final answer is not correct then it accounts to zero mark.
For example, if your balance sheet is not tallied at the end then there will be no mark for the answer.

It doesn't seem logical but if anyone have a sure answer, kindly guide.

Also, as I am having trouble linking theories with pakistan's scenario that is why i am dropping sociology. Could you suggest any relevant high scoring optional subject instead of sociology considering the issue.

Thankyou.
(I am new at this, kindly ignore any discrepancy)