MCQ Chapter Map — all 600 MCQs mapped to Chapters 1–27
🗺️ MCQ Chapter Map — all 600 questions → Chapters 1–27
The book's MCQ bank follows the chapter order, so it maps cleanly onto ranges. Finish a chapter → drill its range here → check against the answer key in MCQs.md.
107 questions are formatting-damaged in the source — repaired versions are in MCQs-Repaired. Those numbers are marked 🔧 below.
Total: 600 questions · 599 have answers in the book's two key tables (only Q532 lacks one) · only 5 remain unrecovered (Q51, 78, 81, 82, 127 — all in Part 1).
📗 Part 1 — Q1–300 (mirrors Chapters 1–22)
| Chapter | MCQ range | ≈ Qs | Notes |
|---|---|---|---|
| Ch 1 — Introduction to Accounting | 1–16 | 16 | objectives, branches, book-keeping vs accounting, users, qualitative characteristics |
| Ch 2 — Basic Accounting Terms | 17–27 | 11 | goods, assets, liabilities, capital, drawings, debtors/creditors |
| Ch 3 — Accounting Concepts | 28–44 | 17 | going concern, entity, money measurement, accrual, matching, materiality |
| Ch 4 — Accounting Equation | 45–55 | 11 | A = L + C, effect of transactions |
| Ch 5 — Double Entry & Journal | 56–72 | 17 | types of accounts, golden rules, journal entries |
| Ch 6 — Voucher Approach | 73–79 | 7 | debit/credit note, source documents |
| Ch 7 — Ledger Accounts | 80–97 | 18 | posting, balancing, debit/credit sides |
| Ch 9 — Cash Book | 98–117 | 20 | contra entry, petty cash, imprest, cash equivalents |
| Ch 10 — Trial Balance | 118–131 | 14 | purpose, suspense account, agreed trial balance |
| Ch 11 — Financial Statements | 132–141 | 10 | adjustments, prepaid, outstanding, accrued |
| Ch 12 — Trading Account | 142–149 | 8 | gross profit, closing stock, COGS |
| Ch 13 — Profit & Loss Account | 150–159 | 10 | indirect expenses, net profit, discount received |
| Ch 14 — Balance Sheet | 160–173 | 14 | elements, liabilities, grouping |
| Ch 15 — Bank Reconciliation | 174–197 | 24 ⭐ | passbook, overdraft, unfavourable balance, timing differences |
| Ch 16 — Partnership Accounts | 198–226 | 29 ⭐ | interest on drawings, Garner v. Murray, Partnership Act, admission |
| Ch 17 — Single Entry System | 227–244 | 18 | closing capital formula, statement of affairs, profit calculation |
| Ch 18 — Financial Management | 245–246 | 2 | capital budget |
| Ch 19 — Financial Audit | 247–255 | 9 | audit opinion, internal auditor, independence |
| Mixed revision | 256–300 | 45 | concepts, standards, entries, dissolution, social accounting (Ch 20), CSR, PFMS/CPSMS (Ch 22 → Q288–290) |
📕 Part 2 — Q301–600
| Chapter | MCQ range | ≈ Qs | Notes |
|---|---|---|---|
| Ch 1 — Introduction | 301–308 | 8 | objectives, internal users, Q303 = stewardship ⭐ |
| Ch 4 — Accounting Equation | 309–316 | 8 | equation signifies, assets − external liabilities |
| Ch 5 / Ch 10 — Entries & Trial Balance | 317–329 🔧 | 13 | drawings entry, 322–328 damaged |
| Ch 8 — Subsidiary Books | 330–344 | 15 | purchases book, sales book, returns, journal proper |
| Ch 9 — Cash Book | 345–349 | 5 | contra entries |
| Ch 15 — Bank Reconciliation | 350–363 🔧 | 14 ⭐ | 350–356 damaged; timing differences |
| Ch 2 — Depreciation & Terms | 364–379 🔧 | 16 | 364–370 damaged; depletion, obsolescence, capital vs revenue |
| Ch 12 / Ch 14 — Trading & Balance Sheet | 380–391 | 12 | balance sheet shows position, gross profit |
| Ch 3 — Accounting Concepts | 392–421 🔧 | 30 ⭐ | 392–397, 404–421 damaged; going concern, materiality, matching, cost concept |
| Ch 19 / Ch 26 — Audit & Financial System | 422–441 🔧 | 20 | 422–424, 439–441 damaged; SEBI, money market, RBI |
| Ch 17 / Ch 16 — Single Entry & Partnership | 442–450 🔧 | 9 | all damaged; statement of affairs, appropriation a/c, fixed capital |
| Ch 24 — Cost Accounting | 451–476 🔧 | 26 ⭐ | 458–464, 473–476 damaged; prime cost, costing methods, classification |
| Ch 25 — Cost Management & Budgeting | 477–500 🔧 | 24 ⭐ | 477–485 damaged; master/flexible/cash budget, key factor |
| Ch 23 — Direct Tax | 501–550 🔧 | 50 ⭐⭐ | 501–505, 513–526, 527–530, 539–550 damaged; residential status, advance tax, sections |
| Ch 23 — Indirect Tax / GST | 551–600 🔧 | 50 ⭐⭐ | 551, 573–579 damaged; IGST/CGST, composition, reverse charge, HSN |
🎯 Where the MCQs directly hit real exam questions
These MCQs are the same questions that appeared in the FAA papers — do these first.
| MCQ | Question | Key | Appeared as |
|---|---|---|---|
| Q39 | Human resources will not appear in the balance sheet according to ___ concept | C Money measurement | 2022·Q105 ≡ 2024·Q36 |
| Q303 | The root cause of financial accounting system is | B Stewardship accounting | 2022·Q97 |
| Q289 | PFMS/CPSMS was started in | B | 2022·Q86 ≡ 2024·Q42 (topic) |
| Q442 | Opening statement of affairs is prepared to find out | A Opening capital | 2022·Q107 ≡ 2024·Q43 (topic) |
| Q353 / Q351 | BRS — what it reconciles / prepared with help of | C / C | 2024·Q39–41, Q49 |
| Q464 / Q475 | Prime cost definition | B / A | 2024·Q32 |
| Q460 / Q476 | Fixed & semi-variable cost behaviour | B / B | 2024·Q31 |
| Q576 | Supply Gujarat → Assam | D IGST | 2024·Q52 (GST destination) |
| Q540 / Q549 / Q550 | Residential status rules | C / D / D | 2024·Q55 |
| Q446–450 | Partnership: appropriation, fixed capital, goodwill | C/A/C/A/D | 2024·Q44, Q45, Q58 |
📅 Suggested drilling order
| Phase | Do these MCQs | Why |
|---|---|---|
| 1 | 1–131 | Ch 1–10 fundamentals — clean format, fastest wins |
| 2 | 174–244 + 350–363 + 442–450 | BRS + Partnership + Single Entry — the highest-repeat exam blocks |
| 3 | 132–173 + 380–391 | Final Accounts (Ch 11–14) — carried 6 marks in 2022 |
| 4 | 451–500 | Cost Accounting + Budgeting — 3 marks in 2024, absent in 2022 |
| 5 | 501–600 | Taxation + GST — 5–6 marks in 2024, the biggest single block |
| 6 | 256–300 + 301–349 + 392–441 | Mixed revision & concepts |
Q501–600 (Taxation/GST) is 100 questions — one-sixth of the whole bank and matches the 2024 paper's heaviest section. But it is also the most damaged and the most dated. Drill it with MCQs-Repaired open, and verify every rate, slab and threshold against the current Finance Act — the concepts are reliable, the numbers are not.
🚩 Answer-key errors found (verified against the source PDF)
Q367 obsolescence → key D, correct is C (technological changes) · Q519 heads of income → key B (7), correct is A (5) · Q543 super senior citizen → key D (85), correct is C (80). See MCQs-Repaired.
⚠️ Still not covered anywhere (notes or MCQs)
Current-ratio formula · Financial leverage · Sec 80CCD limits · "Goods" u/s 2(52) actionable claims — zero hits across all 600 MCQs and all 27 chapters. These are your only genuine external-study items.
🔗 Related
- MCQs (source, 600 Qs + answer keys) · MCQs-Repaired (the 107 fixed)
- 2022-Accountancy-Chapterwise · 2024-Accountancy-Chapterwise · INDEX
- FAA-Study-Plan · FAA-Prediction-and-Focus-Analysis
