The document provides guidelines for students taking an accountancy paper exam. It recommends reading the questions thoroughly, attempting easier questions first, and leaving space for later questions. Students should also double check dates and requirements before answering, use proper formatting for statements and accounts, show working notes neatly, write figures clearly, and use correct accounting terminology to make the examiner happy and receive a good score.

1. GUIDELINES TO
ATTEMPT PAPER
IN ACCOUNTANCY:
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2. 1.Read the question paper thoroughly.
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3. 2. Decide questions to be attempted on
priority basis. Questions that you find
easier involving less time should be
attempted first.
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4. 3. Attempt questions in serial order in
order to minimize the inconvenience to the
examiner, you can estimate and leave the
space required to do the question to be
attempted later on.
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5. 4. Once again read the question thoroughly
before attempting as it has been seen that either
by excitement or by fear, students miss the
important points like: the date of transaction,
the date of balance sheet, the requirement of
the question etc. Sometimes instead of ledger
accounts only journal entries are asked and in
some cases ledger accounts are asked instead of
journal entries.
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6. 5. Performa of all the statements and accounts
must be prepared properly with their names and
other particulars required to be written on the
top. Narrations must be written though in brief
as marks can be deducted for not doing so.
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7. 6. Working notes must be neatly given before
or after the solution but in no case
calculations should be done in the account or
statement which makes the work untidy.
Calculations must be done on rough space on
the right side of the answer sheet on the same
page or a separate sheet. It would be better
to put Question no. with the rough work also.
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8. 7. Figures must be written perfectly in
symmetry, one below the first to make
the addition quickly, totals may be
written with pencil before finalizing.
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9. 8. Answers required must be highlighted
by headings, in case of short answers
like ratios can be written in boxes to
attract the attention of the examiner
and facilitate his work.
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10. 9. Accounting terminology used in Companies Act'1956
must be strictly used and formats properly made.
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11. Keep in mind the Golden Principle 'Make
the examiner happy by showing him what
he wants and he will make you happy with
what you want'.
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