BAPC-105 IGNOU Guess Paper 2026-27
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Syllabus & Overview
BAPC-105 Guess Paper: Term-End Exam (TEE) Preparation Guide
This structured guide covers key syllabus blocks from BAPC-105 (Course Code BAPC-105) based on past exam patterns, focusing on high-scoring topics and time management strategies.
Key Syllabus Blocks & Expected Questions
- Unit 1: Introduction to Accounting
- Definition, objectives, and scope of accounting (20-25% weightage).
- Basic accounting concepts and conventions (focus on going concern and accrual principles).
- Expected questions: Short-answer type on dual aspect concept and accounting equation.
- Unit 2: Journal, Ledger, and Trial Balance
- Posting transactions to ledger and preparation of trial balance (30-35% weightage).
- Common errors and their rectification (prioritize compensating errors).
- Expected questions: Practical problems on journal entries for goods returned and discounts.
- Unit 3: Depreciation Accounting
- Methods of depreciation (SLM, WDV, Sinking Fund) and their application (20-25% weightage).
- Treatment of depreciation in financial statements.
- Expected questions: Numerical problems on straight-line method and reducing balance method.
- Unit 4: Preparation of Final Accounts
- Trading and profit & loss account, balance sheet (30-35% weightage).
- Adjustments for prepaid expenses, outstanding expenses, and provisions.
- Expected questions: Case studies on closing stock valuation and rectification of errors.
Exam Time Management Tips
Allocate 45 minutes for reading the question paper and planning answers. Prioritize:
- 20 marks for Unit 1: and Unit 3 (theory + short answers).
- 30 marks for Unit 2: and Unit 4 (numerical problems).
- Spend 15 minutes per question on numericals and 10 minutes on theory.
Frequently Asked Questions (FAQs)
- Q: Are previous year papers sufficient for TEE preparation?
A: Yes, solving 5-10 years of solved papers helps identify recurring topics and question patterns. Focus on Unit 2: and Unit 4 as they carry higher weightage.
- Q: How should I approach numerical problems in BAPC-105?
A: Always show step-by-step calculations and clearly label working notes. Prioritize depreciation and trial balance problems for full marks.
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