This time the questions were unique and analytical in nature. Standard costing had a different dimension because two questions which were asked needed application oriented solution. In case of activity based costing it was transport based question which was easy to solve in decision making. The shutdown question was tricky. Again question on operating costing covering hotel costing was asked which was a past examination paper.
Cash budget was an unexpected question in this subject. In case of operation research transportation question was lengthy. Also the question on simulation was though a lengthy question but it was an old examination question. In case of theory, 22 marks questions were asked from past examination papers which were direct.
It has been noticed that LPP question was tricky. The question on PERT & CPM required knowledge of crashing. Learning Curve question was easy but required proper knowledge of logarithm.
This paper was different from the previous examination from two angles. Firstly, in the compulsory section there was a theoretical question asked for the first time. Secondly, in case of Operation research there was no direct question this time. Perhaps Operation research which appeared in compulsory section was surprising. On an overall basis this examination was test of speed and accuracy