Chapter Wise & Year Wise Question Pattern of Accounting ( New Syllabus Effective From 2024 June)
| Chapter No. (As per ICAI Module) | Topic | Year | ||||||||||||
| 2025 July | 2025 January | 2024 September | 2024 June | 2023 December |
2023 May |
2022 December |
2022 May |
2021 December | 2021 July | 2021 January | 2020 November | 2019 November | ||
| Chapter 1 | Theory | 4 + 5 | 4 + 5 | 4 + 5 | 4 + 5 | 4 + 5 | 4 + 5 | 4 + 5 | 4 | |||||
| True or False | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | |
| Chapter 2 | Journal | 4 | ||||||||||||
| Ledger | ||||||||||||||
| Trail Balance | – | 4 | 5 | – | – | – | 5 | |||||||
| Subsidiary Book | 5 | 4 | 4 | – | – | – | 5 | – | 4 | – | ||||
| Cash Book | 5 | 5 | – | – | – | – | – | – | ||||||
| Rectification of Errors | 10 | 4 | 12 | 10 | – | 5 | 10 | 10 | 5 | 10 | ||||
| Chapter 3 | Bank Reconciliation Statement | 10 | 10 | 10 | 5 | 8 | 5 | 10 | 5 | 10 | 5 | 4 | 10 | 10 |
| Chapter 4 | Inventories | 5 | 5 | 5 | 5 | 5 | 5 | |||||||
| Chapter 5 | Depreciation | 5 | 10 | 5 | 8 | 5 | 10 | 4 | 10 | 5 | 4 | 10 | – | 4 |
| Chapter 6 | Bills of Exchange | 5 | 5 | 10 | 10 | 5 | 15 | – | 10 | |||||
| Chapter 7 | Final Accounts of Sole Proprietors | 10 | 15 | 10 | 5 | 15 | 15 | 10 | 20 | 15 | 10 | – | 15 | 15 |
| Chapter 8 | NPO | 12 | 10 | 10 | 12 | 12 | 10 | 10 | 10 | 10 | 10 + 10 | 10 | 10 | |
| Chapter 9 | Accounts from Incomplete Records | 5 | 5 | 8 | ||||||||||
| Chapter 10 | Partnership Accounts | 8 + 10 | 5 + 15 | 10 + 10 | 8 + 12 | 5 + 10 | 5 + 20 | 10 + 5 | or 5 + 10 | 5 + 10 | ||||
| Chapter 11 | Issue of Shares & Debenture | 10 + 15 | 15 | 15 | 10 | 15 | 15 | 15 | 15 | 15 | 15 | |||
| Redemption of Preference Shares | 10 | 15 | ||||||||||||
| Redemption of Debentures | 5 | |||||||||||||
Accounting Question Paper Analysis
Question No. 1 is compulsory.
Attempt any four questions from the remaining five questions
| Year | Question No. 1 | Question No. 2 | Question No. 3 | Question No. 4 | Question No. 5 | Question No. 6 |
| 2025 July | (a) True or False -12 Marks (b) Theory – 4 Marks (c) Stock Valuation – 4 Marks |
(a) Rectification of Errors – 10 Marks (b) Bank Reconciliation Statement -10 Marks |
(a) NPO – 12 Marks (b) Partnership – 8 Marks |
(a) Partnership – 10 Marks (b) Final Accounts – 10 Marks |
(a) Depreciation -5 Marks (b) Bills of Exchange – 5 Marks or Subsidiary Books – Sales Book – 5 Marks (c) Right Shares and Bonus Shares – 10 Marks |
(a) Issue of Shares – 15 Marks (b) Theory – 5 Marks |
| 2025 January | (a) True or False -12 Marks (b) Theory – 4 Marks (c) Subsidiary Book (Sales Return Book) – 4 Marks |
(a) Depreciation – 10 Marks (b) Bank Reconciliation Statement -10 Marks |
(a) Final Accounts – 15 Marks (b) Partnership – 5 Marks |
(a) Partnership – 15 Marks (b) Single Entry System – 5 Marks |
(a) NPO -10 Marks (b) Bills of Exchange – 5 Marks or Stock Valuation – 5 Marks (c) Redemption of Debenture – 5 Marks |
(a) Issue of Shares – 15 Marks (b) Theory – 5 Marks |
| 2024 September |
(a) True or False -12 Marks (b) Theory – 4 Marks (c) Rectification of Errors – 4 Marks |
(a) Bank Reconciliation Statement -10 Marks (b) Bills of Exchange – 10 Marks |
(a) Final Accounts – 10 Marks (b) Partnership – 10 Marks |
(a) Partnership – 10 Marks (b) NPO – 10 Marks |
(a) Stock Valuation – 5 Marks (b) Depreciation – 5 Marks or Single Entry System -5 Marks (c) Redemption of Debenture – 10 Marks |
(a) Issue of Shares – 15 Marks (b) Theory – 5 Marks |
| 2024 June |
(a) True or False -12 Marks (b) Theory – 4 Marks (c) Journal- 4 Marks |
(a) Rectification of Errors – 12 Marks (b) Depreciation -8 Marks |
(a) NPO – 12 Marks (b) Partnership – 8 Marks |
(a) Partnership – 12 Marks (b) Single Entry System – 8 Marks |
(a) Stock Valuation – 5 Marks (b) Final Accounts – 5 Marks or Bank Reconciliation Statement -5 Marks (c) Issue of Shares – 10 Marks |
(a) Redemption of Preference Shares – 15 Marks (b) Theory – 5 Marks |
| 2023 December |
(a) True or False -12 Marks (b) Theory – 4 Marks (c) Stock Valuation – 4 Marks |
(a) Bank Reconciliation Statement -8 Marks (b) NPO – 12 Marks |
(a) Bills of Exchange – 10 Marks (b)Average Due Date – 5 Marks (b) Account Current – 5 Marks or Consignment – 5 Marks |
(a) Final Accounts – 15 Marks (b) Partnership – 5 Marks |
(a) Partnership – 10 Marks (b) Depreciation -5 Marks (c) Cash Book – 5 Marks |
(a) Issue of Shares – 15 Marks (b) Theory – 5 Marks |
| 2023 June |
(a) True or False -12 Marks (b) Theory – 4 Marks (c) Subsidiary Book ( Sales Book) – 4 Marks |
(a) Depreciation -10 Marks (b) Bank Reconciliation Statement -5 Marks (c) Stock Valuation – 5 Marks |
(a) Consignment – 10 Marks (b) Bills of Exchange – 5 Marks (c) Average Due Date – 5 Marks |
(a) NPO -15 Marks (b) Partnership – 5 Marks |
Partnership – 20 Marks | (a) Issue of Shares – 15 Marks (b) Theory – 5 Marks |
| 2022 December | (a) True or False -12 Marks (b) Theory – 4 Marks (c) Depreciation – 4 Marks |
(a) Bank Reconciliation Statement -10 Marks (b) Rectification of Errors – 10 Marks |
(a) Bills of Exchange – 15 Marks (b) Account Current – 5 Marks or Average Due Date – 5 Marks |
(a) Partnership -10 Marks (b) NPO -10 Marks |
(a) Cash Book – 5 Marks (b) Partnership – 5 Marks (c) Final Accounts – 10 Marks |
(a) Issue of Shares – 15 Marks (b) Theory – 5 Marks |
| 2022 May |
(a) True or False -12 Marks (b) Theory – 4 Marks (c) Trial Balance – 4 Marks |
(a) Depreciation -10 Marks (b) Stock Valuation – 5 Marks (c) Bank Reconciliation Statement – 5 Marks |
(a) Consignment – 10 Marks (b) Sale of Goods on Approval or Return Basis – 5 Marks (c) Account Current – 5 Marks or Partnership – 5 Marks |
(a) NPO -10 Marks (b) Partnership -10 Marks |
Final Accounts – 20 Marks | (a) Issue of Shares – 15 Marks (b) Theory – 5 Marks |
| 2021 December | (a) True or False -12 Marks (b) Inventory – 4 Marks (c) Theory – 4 Marks |
(a) Trial Balance -5 Marks (b) Depreciation – 5 Marks (c) Bank Reconciliation Statement – 10 Marks |
(a) Bills of Exchange – 10 Marks (b) Average Due Date – 5 Marks (c) Account Current – 5 Marks or Partnership – 5 Marks |
(a) NPO -10 Marks (b) Partnership -10 Marks |
(a) Rectification of Errors – 5 Marks (b) Final Accounts – 15 Marks |
(a) Issue of Shares – 15 Marks (b) Theory – 5 Marks |
| 2021 July | (a) True or False -12 Marks (b) Theory – 4 Marks (c) Depreciation – 4 Marks |
(a) Rectification of Errors – 10 Marks (b) Bank Reconciliation Statement -5 Marks (c) Inventories – 5 Marks |
(a) Average Due Date – 5 Marks (b) Sale of Goods on Approval or Return Basis – 5 Marks (c) Consignment – 10 Marks |
(a) Final Accounts – 10 Marks (b) NPO -10 Marks |
(a) Purchase Book – 5 Marks (b) Partnership – 5 Marks or Final Accounts – 5 Marks (c) Partnership – 10 Marks |
(a) Issue of Shares – 15 Marks (b) Theory – 5 Marks |
| 2021 January | (a) True or False -12 Marks (b) Theory – 4 Marks (c) Bank Reconciliation Statement – 4 Marks |
(a) Rectification of Errors – 10 Marks (b) Depreciation -10 Marks |
(a) Consignment – 10 Marks (b) Account Current – 5 Marks (c) Sale of Goods on Approval or Return Basis – 5 Marks or Average Due Date – 5 Marks |
(a) Partnership – 10 Marks (b) NPO -10 Marks |
(a) Inventory – 5 Marks (b) NPO – 5 Marks (c) NPO – 10 Marks |
(a) Issue of Shares – 15 Marks (b) Theory – 5 Marks |
| 2020 November | (a) True or False -12 Marks (b) Theory – 4 Marks (c) Sales Book – 4 Marks |
(a) Bank Reconciliation Statement – 10 Marks (b) Inventories – 10 Marks |
(a) Consignment – 5 Marks (b) Account Current – 5 Marks or Average Due Date – 5 Marks (c) Bills of Exchange- 10 Marks |
(a) Partnership – 10 Marks (b) NPO -10 Marks |
(a) Rectification of Errors – 5 Marks (b) Final Account – 5 Marks (c) Final Accounts – 10 Marks |
(a) Issue of Shares – 15 Marks (b) Theory – 5 Marks |
| 2019 November | (a) True or False -12 Marks (b) Theory – 4 Marks (c) Depreciation – 4 Marks |
(a) Bank Reconciliation Statement – 10 Marks (b) Rectification of Errors- 10 Marks |
(a) Consignment – 10 Marks (b) Sale of Goods on Approval or Return Basis – 5 Marks (c) Average Due Date – 5 Marks or Average Due Date – 5 Marks |
(a) Partnership – 10 Marks (b) NPO -10 Marks |
(a) Trial Balance- 5 Marks (b) Final Account – 5 Marks (c) Final Accounts – 10 Marks |
(a) Issue of Shares – 15 Marks (b) Theory – 5 Marks |
Chapter Wise & Year Wise Question Pattern of Business Law
| Chapter No. | Topic | Year | ||||||||||||
| 2025 July | 2025 January | 2024 September | 2024 June | 2023 December |
2023 May |
2022 December |
2022 May |
2021 December | 2021 July | 2021 January | 2020 November | 2019 November | ||
| 1 | Indian Regulatory Framework | 6 | 6 | 6 | 6 | – | – | – | – | – | – | – | – | – |
| 2 | The Indian Contract Act, 1872 | 32 | 32 | 32 | 32 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 | 22 |
| 3 | The Sale of Goods Act, 1930 | 21 | 21 | 21 | 21 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 |
| 4 | The Indian Partnership Act, 1932 | 20 | 20 | 20 | 20 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 |
| 5 | The Limited Liability Partnership Act, 2008 | 6 | 6 | 6 | 6 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 |
| 6 | The Companies Act, 2013 | 21 | 21 | 21 | 21 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 |
| 7 | Negotiable Instruments Act, 1881 | 14 | 14 | 14 | 14 | – | – | – | – | – | – | – | – | – |
Business Law Question Paper Analysis
Question No. 1 is compulsory.
Attempt any four questions from the remaining five questions
| Year | Question No. 1 | Question No. 2 | Question No. 3 | Question No. 4 | Question No. 5 | Question No. 6 |
| 2025 July | (a) Contract Act – 7 Marks (b) Companies Act – 4 + 3 Marks (c) Partnership Act – 6 Marks |
(a) Sales of Goods Act – 7 Marks (b) Companies Act -7 Marks (c) LLP – 3 +3 Marks |
(a) Partnership Act – 7 Marks (b) Companies Act – 4 + 3 Marks (c) Contract Act – 6 Marks |
(a) Contract Act- 7 Marks (b) Negotiable Instuments Act – 3 + 4 Marks (c) Indian Regulatory Framework – 6 Marks |
(a) Sales of Goods Act – 4 + 3 Marks (b) Partnership Act – 7 Marks (c) Contract Act – 6 Marks |
(a) Negotiable Instuments Act – 7 Marks (b) Contract Act -6 Marks or Contract Act -6 Marks (c) Sales of Goods Act – 7 Marks |
| 2025 January | (a) Contract Act – 7 Marks (b) Companies Act – 4 + 3 Marks (c) Partnership Act – 6 Marks |
(a) Sales of Goods Act – 4 +3 Marks (b) Companies Act -7 Marks (c) LLP – 6 Marks |
(a) Partnership Act – 7 Marks (b) Companies Act – 5 + 2 Marks (c) Contract Act – 6 Marks |
(a) Contract Act- 7 Marks (b) Negotiable Instuments Act – 7 Marks (c) Indian Regulatory Framework – 6 Marks |
(a) Sales of Goods Act – 4 + 3 Marks (b) Partnership Act – 4 + 3 Marks (c) Contract Act – 6 Marks |
(a) Negotiable Instuments Act – 4 +3 Marks (b) Contract Act -6 Marks or Contract Act -6 Marks (c) Sales of Goods Act – 7 Marks |
| 2024 September |
(a) Contract Act – 3 + 2 + 2 Marks (b) Companies Act – 4 + 3 Marks (c) Partnership Act – 4 + 2 Marks |
(a) Sales of Goods Act – 4 +3 Marks (b) Companies Act – 5 + 2 Marks (c) LLP – 4 + 2 Marks |
(a) Partnership Act – 3 + 2 + 2 Marks (b) Companies Act – 4 + 3 Marks (c) Contract Act – 3 + 3 Marks |
(a) Contract Act- 4 + 3 Marks (b) Negotiable Instuments Act – 4 + 3 Marks (c) Indian Regulatory Framework – 6 Marks |
(a) Sales of Goods Act – 4 + 3 Marks (b) Partnership Act – 7 Marks (c) Contract Act – 6 Marks |
(a) Negotiable Instuments Act – 4 +3 Marks (b) Contract Act – 4 + 2 Marks or Contract Act – 4 +2 Marks (c) Sales of Goods Act – 4 + 3 Marks |
| 2024 June |
(a) Contract Act – 7 Marks (b) Companies Act – 7 Marks (c) Partnership Act – 6 Marks |
(a) Sales of Goods Act – 7 Marks (b) Companies Act -7 Marks (c) LLP – 3 +3 Marks |
(a) Partnership Act – 4 + 3 Marks (b) Companies Act – 4 +3 Marks (c) Contract Act – 6 Marks |
(a) Contract Act- 4 + 3 Marks (b) Negotiable Instuments Act – 7 Marks (c) Indian Regulatory Framework – 6 Marks |
(a) Sales of Goods Act – 7 Marks (b) Partnership Act – 7 Marks (c) Contract Act – 6 Marks |
(a) Negotiable Instuments Act – 7 Marks (b) Contract Act -6 Marks or Contract Act -6 Marks (c) Sales of Goods Act – 7 Marks |
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