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ECO 02 Solved Guess Paper 2026 for IGNOU Accountancy-I Bachelor's Degree Programme
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ECO 02 Solved Guess Paper 2026 for IGNOU Accountancy-I Bachelor's Degree Programme

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2026

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Sep 2026

Value Highlights

ECO 02 Solved Guess Paper 2026 carrying 14 high-probability questions, every one with a finished model answer rather than a topic hint
5 complete answers open on the page so you can judge the writing quality before you ask for the other 9
Built from 6 term-end papers read question by question, June 2023 through December 2025
Answers written to the marks, roughly 320 words for the 14 mark compulsory slot and 280 for each 12 mark question
Definitions taken from the IGNOU Accountancy-I self learning material, so scholar names and point counts match your book
Mapped across all 5 blocks and 22 units, with 17 units directly served by a question in the file
Comparison tables supplied ready-made for every distinguish question, which is what examiners scan for first
One gap topic flagged that has been absent for six straight sessions and is statistically due

Course Overview

ECO 02 Solved Guess Paper for the 2026 term-end examinations is a 16 page file built around 14 high-probability questions, each carrying a complete written answer in the style IGNOU evaluators expect. It is prepared for Accountancy-I students of the Bachelor's Degree Programme who have limited days left and need to know exactly which topics to sit down with. Five of those answers are open on this page so you can judge the writing quality yourself before asking for the rest.

The selection is not guesswork dressed up as analysis. Six consecutive term-end papers, from June 2023 through to December 2025, were read question by question, the repeats were tallied, and the topics that have quietly disappeared from recent sessions were marked separately as due. That second group matters more than most students realise, because Accountancy-I rotates its theory questions rather than dropping them.

ECO 02 Accountancy-I Guess Paper Key Facts

  • Course code and title: ECO-02 Accountancy-I
  • Programme: Bachelor's Degree Programme, elective course in Commerce
  • Credits and structure: 4 credits, 5 blocks, 22 units
  • Questions in the file: 14, every one with a full model answer
  • Open on this page: 5 questions with answers, 9 available on request
  • File length: 16 pages, PDF, English medium
  • Sessions analysed: 6 papers, June 2023 to December 2025
  • Term-end paper: 2 hours, 50 marks, attempt 4 of 6 questions
  • Targeted sessions: June 2026 and December 2026
  • Medium: English

Quick reference facts about the ECO 02 Accountancy-I guess paper file and the term-end paper it prepares you for

What Is Inside the ECO 02 Accountancy-I Guess Paper for 2026

Every one of the 14 questions in this ECO 02 Solved Guess Paper carries a finished answer with a book definition, numbered points, a comparison table where the question asks you to distinguish, and a closing conclusion. Nothing is left as a hint or a topic name for you to go and research. That is the whole point of the file.

Accountancy-I punishes vague writing. An examiner reading a 12 mark answer on bank reconciliation wants the definition first, then the causes of difference as separate numbered items, then the advantages, then two lines that tie it together. Answers here are written in exactly that shape, with word targets matched to the marks, roughly 320 words for the compulsory 14 mark question and roughly 280 for each 12 mark question.

The file also stays inside the IGNOU book. Definitions are lifted from the Accountancy-I self learning material rather than rewritten from a school textbook, so the scholar names and the point counts match what your study material says. If you have already read Block 1 and Block 3, the phrasing will feel familiar, and if you have not read them at all the answer is still self contained enough to learn from cold.

Students who want the same treatment across their other course codes usually start from our IGNOU Solved Guess Paper library and pick their commerce electives from there.

ECO-02 appears in more than one programme, which is worth knowing if you are unsure whether this file applies to you. It is studied by learners in Bachelor of Commerce (B.Com old and BDP), Bachelor of Computer Applications (BCA), and Bachelor of Arts (BA) who have taken it as an elective. The term-end paper is common, so the same 14 questions serve all three groups.

ECO 02 Accountancy-I Sample Questions With Answers You Can Read Now

Five of the 14 questions are reproduced below in full, with the same model answers that appear in the file, so the remaining 9 questions are the only thing you do not already have. They are taken from four different blocks on purpose, including the compulsory 14 mark slot and one topic that has been missing from recent papers.

Read at least two of them properly. The thing to check is not whether the Accountancy-I topic looks familiar, but whether the answer is written the way a 12 mark ECO-02 answer should be written, definition first, points numbered the way the block numbers them, and a comparison table wherever the question uses the word distinguish.

Sample 1 of 5Q114 marksBlock 3Last appeared Dec 2025, Dec 2024, Dec 2023

Sample 1. Consignment concept, parties, features and distinction from sale

Question: Explain the meaning of consignment. Who are the parties to a consignment? State its features and distinguish consignment from sale.

Meaning of Consignment

"When goods are sent by a manufacturer or a trader to an agent to be sold by him on commission basis and at the risk and account of the former, they are said to be sent on consignment."

It is an 'Outward Consignment' for the person who sends the goods and an 'Inward Consignment' for the person who receives them for sale.

Parties to Consignment

  1. Consignor: The person who sends the goods; he is the 'principal' and the legal owner of the goods.
  2. Consignee: The person to whom goods are sent for sale; he is the 'agent', a special kind of agent in possession of the goods, governed by the Law of Agency.

Features of Consignment

  1. Goods are forwarded with the objective of sale at a profit.
  2. Goods remain the property of the consignor and are sold at his risk; the consignee does not buy them.
  3. The consignor cannot demand the price until the goods are actually sold and proceeds realised.
  4. The consignee sells for an agreed rate of commission and may deduct it from the sale proceeds.
  5. All legitimate expenses incurred by the consignee are reimbursed by the consignor.
  6. Any unsold stock with the consignee belongs to the consignor; profit or loss on sale also belongs to the consignor.

Distinction between Sale and Consignment

Distinction between sale and consignment as asked in the ECO-02 Accountancy-I term-end paper
BasisSaleConsignment
OwnershipTitle passes to the buyerTitle stays with consignor till goods are sold
RelationshipCreditor and debtorPrincipal and agent
RiskPasses to buyer on saleLies with consignor till sold
ReturnGoods once sold not returnableUnsold goods can be returned
Unsold goodsNo concern of sellerTreated as stock of consignor

Conclusion: Consignment is the transfer of possession (not ownership) of goods to an agent for sale on commission. Risk, ownership and profit remain with the consignor, which clearly separates it from an outright sale.

Sample 2 of 5Q312 marksBlock 2Last appeared Dec 2025, Jun 2024, Jun 2023

Sample 2. Various types of errors in accounting with examples

Question: Explain various types of errors which are usually committed in the process of accounting. Give suitable examples.

Meaning

"All errors can be broadly divided into (a) errors of principle, and (b) clerical errors; clerical errors are further divided into errors of omission, errors of commission, and compensating errors."

1. Errors of Principle

When a transaction is not recorded as per the rules of debit and credit, or violates an accounting principle. Example: repairs to machinery (revenue) debited to Machinery Account (capital). Such errors do not affect the Trial Balance.

2. Errors of Omission

When a transaction is wholly or partly omitted. Complete omission (e.g. a credit purchase not recorded at all) does not affect the Trial Balance; partial omission (e.g. recorded in the journal but not posted to one account) causes disagreement.

3. Errors of Commission

When a transaction is recorded with a wrong amount, posted to a wrong account or to the wrong side. Example: a credit sale of ₹720 entered as ₹270. Wrong totalling, double posting and wrong balancing also fall here and usually cause disagreement.

4. Compensating Errors

Errors that nullify the effect of one another. Example: a ₹200 excess debit in one account offset by a ₹200 short debit in another. Such errors do not affect the Trial Balance.

Conclusion: Errors are either of principle or clerical (omission, commission, compensating). Errors of principle, complete omission and compensating errors do not upset the Trial Balance, whereas partial omission and most errors of commission do.

Sample 3 of 5Q612 marksBlock 5Last appeared Dec 2024, Jun 2023

Sample 3. Depreciation meaning, causes and SLM versus WDV

Question: What is depreciation? State its causes. Distinguish between the Fixed Instalment (Straight Line) Method and the Diminishing Balance (Written Down Value) Method.

Meaning of Depreciation

"Depreciation may be defined as a measure of the exhaustion of the effective life of an asset from any cause during a given period."

It is also defined as "the permanent and continuous diminution in the quality, quantity or value of an asset" (Pickles). Thus depreciation is the expired cost or 'lost usefulness' of a fixed asset due to use and lapse of time.

Causes of Depreciation

  1. Wear and Tear: wearing out of the asset through constant use, the major cause.
  2. Lapse of Time: passage of time reduces value, especially of leases and patents with a fixed legal life.
  3. Obsolescence: an improved model renders the existing asset out of date.
Fixed Instalment Method compared with Diminishing Balance Method for ECO-02 Accountancy-I depreciation questions
BasisFixed Instalment (SLM)Diminishing Balance (WDV)
BaseOn original costOn written down value
InstalmentSame every yearReduces every year
Book valueReduces to zeroNever reduces to zero
Repairs plus depreciationLow early, high laterMore or less equal throughout
Suitable forAssets depreciating by timeAssets needing heavy later repairs

Conclusion: Depreciation is the gradual fall in the book value of a fixed asset caused mainly by wear and tear, time and obsolescence. SLM charges a fixed amount on cost, while WDV charges a declining amount on the reducing balance.

Sample 4 of 5Q712 marksBlock 1Last appeared Dec 2025, Dec 2024

Sample 4. Bank Reconciliation Statement meaning, causes and advantages

Question: What is a Bank Reconciliation Statement? Explain the causes of difference between the cash book and the pass book balances and state its advantages.

Meaning

"Bank Reconciliation Statement is a statement which reconciles the balance as per cash book and the balance as per pass book, showing all causes of difference between the two."

Causes of Difference

  1. Cheques issued but not yet presented for payment.
  2. Cheques deposited into the bank but not yet collected.
  3. Bank charges debited by the bank but not entered in the cash book.
  4. Interest allowed by the bank and credited to the account.
  5. Interest on overdraft debited by the bank.
  6. Amounts collected or payments made by the bank on standing instructions.
  7. Direct deposits into the account made by customers.
  8. Dishonour of cheques or bills, and errors committed by the firm or the bank.

Advantages

  1. Ensures the accuracy of entries in both the cash book and the pass book.
  2. Helps in the detection of errors and their timely correction.
  3. Helps in preventing frauds and acts as a moral check on the staff.
  4. Required for audit purposes to verify the bank balance.

Conclusion: A Bank Reconciliation Statement explains why the cash book and pass book balances differ. It ensures accuracy, detects errors and frauds, and is essential for audit.

Sample 5 of 5Q1312 marksBlock 2Gap topic, absent from the last six papers

Sample 5. Capital versus revenue expenditure and deferred revenue expenditure

Question: Explain the distinction between capital expenditure and revenue expenditure. What is deferred revenue expenditure?

Capital Expenditure

"When the benefit of an expenditure is not exhausted in the year in which it is incurred but is available over a number of years, it is considered as capital expenditure."

Examples of Capital Expenditure

  1. Acquisition of fixed assets (land, buildings, plant), including freight, installation and legal charges on them.
  2. Expenditure that expands an asset, increases its life, or improves its revenue-earning capacity.
  3. Cost of experiments resulting in the acquisition of a patent.

Revenue Expenditure

"When the benefit of an expenditure is not likely to be available for more than one year, it is treated as revenue expenditure."

Examples of Revenue Expenditure

  1. Day-to-day expenses such as wages, salaries, rent, postage and insurance.
  2. Cost of goods purchased for resale or raw materials for manufacturing.
  3. Repairs and renewals of fixed assets, and depreciation on fixed assets.

Deferred Revenue Expenditure

A revenue expenditure that is unusually heavy and whose benefit lasts for more than one year. It is capitalised and only a portion is charged to the Profit and Loss Account each year, the balance being carried as an asset, for example heavy advertising or preliminary expenses.

Conclusion: Capital expenditure gives benefit over several years and creates assets; revenue expenditure benefits only the current year; deferred revenue expenditure is a heavy revenue item spread over a few years.

Sample 5 is the one worth pausing on. Capital versus revenue has not been asked in any of the six papers from June 2023 to December 2025, which is unusual for a Block 2 topic that the syllabus treats as foundational. In our reading of the rotation, that silence is a signal rather than a reason to skip it.

Want the other 9 answers?
Send the code ECO-02 on WhatsApp to 9899436384 and the complete 16 page file reaches you the same day.

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Complete Index of the ECO 02 Accountancy-I Guess Paper File

The ECO-02 file runs to 16 pages and holds 14 Accountancy-I questions in a fixed order, of which questions 1, 3, 6, 7 and 13 are the five reproduced above and the other 9 arrive when you request the complete set. The index below is the actual table of contents of the file, not a preview list.

One clarification students ask about often. ECO-02 Accountancy-I is a wholly theory and numerical course with no practical file, no lab record and no viva component, so there is no practical file index to publish for this code. What follows is the index of the guess paper file itself, question by question, with the marks weight and the block each question is drawn from.

Question by question index of the ECO-02 Accountancy-I solved guess paper file for the June 2026 and December 2026 sessions
No.Question topicMarksBlockPriorityStatus
Q1Consignment, meaning, parties, features, distinction from sale14Block 3High, compulsory slotOpen above
Q2Bill of exchange and promissory note, explained and distinguished12Block 1HighIn full file
Q3Types of errors in accounting with examples12Block 2HighOpen above
Q4Accounting concepts, money measurement and dual aspect6+6Blocks 1 and 2HighIn full file
Q5Single entry system, features, limitations, methods of profit12Block 4HighIn full file
Q6Depreciation, causes, straight line versus written down value12Block 5HighOpen above
Q7Bank reconciliation statement, causes and advantages12Block 1HighOpen above
Q8Advantages and limitations of accounting6+6Block 1MediumIn full file
Q9Joint venture, features, difference from consignment12Block 3MediumIn full file
Q10Receipts and payments versus income and expenditure account6+6Block 5MediumIn full file
Q11Non-trading items, legacy and life membership fee6+6Block 5MediumIn full file
Q12Book-keeping and the systems of book-keeping12Block 1MediumIn full file
Q13Capital versus revenue expenditure and deferred revenue expenditure12Block 2High, gap topicOpen above
Q14Provisions and reserves, meaning and distinction12Block 5MediumIn full file

Alongside the 14 answers, the file carries three short pages of guidance that are easy to overlook. One page sets out the exam pattern and the word target per marks band. One page lists what not to over-prepare, which is arguably the more useful of the two. The last page holds the frequency grid reproduced further down this page. Students who also want the raw papers behind that grid can pull them from our IGNOU Previous Year Question Paper collection and check the tallies for themselves.

ECO 02 Accountancy-I Blocks and Units Covered by This File

ECO-02 Accountancy-I carries 4 credits across 5 blocks and 22 units, and the 14 questions in this file touch 17 of those 22 units. The table maps each unit to the question in the file that draws on it, so you can see exactly where the coverage is dense and where it is deliberately thin.

The five units left unmapped are Unit 4 on other subsidiary books, Units 7 and 8 on final accounts, and Unit 14 on the self balancing system. Those are almost always tested as numericals rather than as theory questions, and a guess paper of written answers is the wrong tool for them. Practise those from your study material and past papers instead.

Block and unit structure of IGNOU ECO-02 Accountancy-I mapped against the questions in this guess paper
BlockUnitUnit titleQuestions in this file
Block 1: Accounting Fundamentals1Basic Concepts of AccountingQ4 concepts, Q8 advantages and limits, Q12 book-keeping
Block 1: Accounting Fundamentals2The Accounting ProcessQ12 double entry versus single entry
Block 1: Accounting Fundamentals3Cash Book and Bank ReconciliationQ7 bank reconciliation statement
Block 1: Accounting Fundamentals4Other Subsidiary BooksNumerical territory, no theory question
Block 1: Accounting Fundamentals5Bills of ExchangeQ2 bill of exchange and promissory note
Block 2: Final Accounts6Concepts Relating to Final AccountsQ13 capital versus revenue expenditure
Block 2: Final Accounts7Final Accounts-INumerical territory, no theory question
Block 2: Final Accounts8Final Accounts-IINumerical territory, no theory question
Block 2: Final Accounts9Errors and their RectificationQ3 types of errors in accounting
Block 3: Consignment and Joint Ventures10Consignment Accounts-IQ1 meaning, parties and features
Block 3: Consignment and Joint Ventures11Consignment Accounts-IIQ1 risk, expenses and unsold stock
Block 3: Consignment and Joint Ventures12Consignment Accounts-IIIQ1 sale versus consignment table
Block 3: Consignment and Joint Ventures13Joint Venture AccountsQ9 joint venture versus consignment
Block 4: Accounts from Incomplete Records14Self Balancing SystemNumerical territory, no theory question
Block 4: Accounts from Incomplete Records15Accounts from Incomplete Records-IQ5 meaning and salient features
Block 4: Accounts from Incomplete Records16Accounts from Incomplete Records-IIQ5 limitations of incomplete records
Block 4: Accounts from Incomplete Records17Accounts from Incomplete Records-IIIQ5 net worth and conversion methods
Block 5: Non-trading Concerns, Depreciation, Provisions and Reserves18Accounts of Non-trading Concerns-IQ10 receipts and payments account
Block 5: Non-trading Concerns, Depreciation, Provisions and Reserves19Accounts of Non-trading Concerns-IIQ11 legacy and life membership fee
Block 5: Non-trading Concerns, Depreciation, Provisions and Reserves20Depreciation-IQ6 meaning and causes of depreciation
Block 5: Non-trading Concerns, Depreciation, Provisions and Reserves21Depreciation-IIQ6 straight line versus written down value
Block 5: Non-trading Concerns, Depreciation, Provisions and Reserves22Provisions and ReservesQ14 provision compared with reserve

Block 5 is the quiet workhorse here, feeding four separate questions in the file. Learners who took Accountancy-I as part of the commerce stream and want the same block-to-question mapping for their other papers can browse our B.Com guess Paper set, which is organised the same way.

How the 2026 ECO 02 Accountancy-I Questions Were Selected

Six term-end papers were analysed, June 2023, December 2023, June 2024, December 2024, June 2025 and December 2025, and 20 recurring topics were tallied across them before the 14 questions were fixed. A topic was marked High if it appeared four or more times or if it is a foundational topic that has gone missing from recent sessions.

The gap logic deserves a sentence of explanation, because it is what separates this from a list of popular topics. Accountancy-I does not have an infinite pool of theory questions. When a Block 2 staple like capital versus revenue sits out six consecutive sessions while consignment and bank reconciliation keep returning, the rotation is due to swing back. That reasoning put Q13 into the High band despite a blank row in the grid.

Frequency of ECO-02 Accountancy-I topics across six term-end papers from June 2023 to December 2025
TopicJun 23Dec 23Jun 24Dec 24Jun 25Dec 25Priority
ConsignmentYesYesNoYesNoYesHigh
Bill of exchange and promissory noteYesNoNoYesNoYesHigh
Types of errors and rectificationYesYesYesNoNoYesHigh
Single entry and incomplete recordsYesYesNoNoYesNoHigh
Accounting conceptsNoYesNoYesNoYesHigh
Depreciation, SLM and WDVYesNoNoYesNoNoHigh
Bank reconciliation statementNoNoNoYesNoYesHigh
Capital versus revenueNoNoNoNoNoNoHigh, gap
Joint ventureNoNoYesNoYesNoMedium
Receipts and payments versus income and expenditureNoNoYesNoNoNoMedium
Non-trading items such as legacyNoYesNoNoYesNoMedium
Book-keeping and its systemsNoNoNoNoYesNoMedium
Provisions and reservesNoNoNoNoNoYesMedium
Advantages and limitations of accountingNoNoYesNoNoNoLow

ECO 02 Accountancy-I Exam Pattern and Marks Distribution

The ECO-02 term-end paper runs for 2 hours and carries 50 marks, with six questions printed and only four to be attempted, of which Question 1 is compulsory. Question 1 carries 14 marks and the remaining questions carry 12 marks each.

That arithmetic is worth sitting with for a moment. Four answers in 120 minutes means roughly 28 minutes per answer including reading and planning time, which is why the word targets in the file are set where they are. Writing 500 words on consignment is not diligence, it is a time overrun that costs you the fourth answer entirely.

Several of the 12 mark questions arrive split as 6 plus 6, usually phrased as explain any two of the following or distinguish between the two. Those splits are the most forgiving marks on the paper because each half is a self contained 150 word answer. Before the exam, read one full ECO 02 Question paper end to end so the split format does not surprise you on the day.

Marks distribution and suggested word targets for the ECO-02 Accountancy-I term-end examination
SlotMarksChoiceWord targetTypical topics
Question 114CompulsoryAbout 320 wordsConsignment, accounting equation, bills, trial balance
Questions 2 to 612 eachAttempt any threeAbout 280 wordsErrors, depreciation, single entry, joint venture
Split parts inside a 12 mark question6 plus 6Usually any two of fourAbout 150 words eachAccounting concepts, legacy, non-trading items

How to Use the ECO 02 Accountancy-I Guess Paper in Your Last Fifteen Days

Give the 8 High priority questions your first eight days, one question per day, and keep the 6 Medium questions for days nine to twelve, leaving three days for revision and one for the numericals. Doing it in that order means that even if you run out of time, the questions you have finished are the ones most likely to appear.

Write each answer out by hand at least once. Reading an answer and being able to produce it under exam pressure are different skills, and Accountancy-I answers are structural, definition, points, table, conclusion. That structure only becomes automatic once your hand has built it a few times.

On the comparison questions, build the table first and the prose second. Examiners scanning a distinguish answer look for the two-column layout before they read a word of it, and a table with five clean rows communicates more than three paragraphs describing the same five differences.

Keep two evenings aside for the numerical topics this file does not cover, particularly final accounts adjustments and the memorandum joint venture account. The theory questions here are the reliable marks, but Question 1 has historically leaned numerical in some sessions, so a purely theoretical preparation leaves the compulsory slot exposed.

Who Prepared and Checked the ECO 02 Accountancy-I Answers

The answers were written by Prateek Talwar, founder of Unnati Educations and a Company Secretary by qualification, and checked against the IGNOU Accountancy-I self learning material before release. Every definition in the file was traced back to the block it comes from rather than paraphrased from a general accounting text.

The file was then reviewed before release by Sheetal Kirola, Academic Head at Unnati Educations, who checked the answer structure, the marks-to-word ratios and the block mapping against the ECO-02 syllabus rather than the accounting content itself.

That verification step is the reason the point counts match the book. When the study material lists six features of consignment, the answer lists six, not a rounded five. Examiners marking against an IGNOU key notice the difference. The block and unit structure quoted on this page was cross-checked against the official course listing on eGyanKosh, which you can consult at eGyanKosh ECO-02 Accountancy-I.

How to Get the Complete ECO 02 Solved Guess Paper for Accountancy-I

Message the code ECO-02 on WhatsApp to 9899436384 and the complete 16 page file with all 14 answers is sent to you as a PDF, usually within a few hours on the same day. The 5 answers already open on this page stay open, so what you are asking for is the remaining 9 plus the guidance and frequency pages.

Tell us your session, June 2026 or December 2026, when you message. The answers are identical for both, but we flag any topic that has moved in the interim so you are not preparing against a stale grid. If you are taking more than one commerce elective this session, say so in the same message and we will tell you which codes are ready.

Get all 14 answers.
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FAQs on the ECO 02 Solved Guess Paper for Accountancy-I

Is the ECO 02 Accountancy-I guess paper valid for both June 2026 and December 2026?

Yes. The file targets both 2026 term-end sessions because the 14 questions were selected from a six-session rotation rather than from a single paper. Topics in Accountancy-I recur across sittings rather than resetting each time, so the same High priority list holds for June and December. Mention your session when you message and we will flag anything that has shifted since release.

How many ECO 02 Accountancy-I questions are shown on this page and how many are in the full file?

Five complete Accountancy-I answers are open on this page, questions 1, 3, 6, 7 and 13. The full ECO-02 file holds 14 questions, so 9 answers remain once you have read the samples here. The samples are not shortened versions. They are the identical text that appears in the file, published so you judge the depth before asking.

Does the ECO 02 Accountancy-I guess paper cover numericals as well as theory?

The 14 answers are theory and distinction questions, which is where the reliable marks sit in a 50 mark paper. Numerical areas such as final accounts adjustments, the memorandum joint venture account and self balancing ledgers are not solved in the file. Those need practice from your study material and past papers rather than a written model answer you can memorise.

Which programmes and courses does ECO 02 Accountancy-I belong to?

ECO-02 Accountancy-I is a 4 credit elective course in Commerce under the Bachelor's Degree Programme. It is studied by learners in Bachelor of Commerce, both the old scheme and BDP, in Bachelor of Computer Applications, and in Bachelor of Arts where it has been taken as an elective. The term-end paper is common across all three, so one file serves everyone.

How was the ECO 02 Accountancy-I guess paper prepared and why should I trust the topic selection?

Six consecutive term-end papers were read question by question, from June 2023 to December 2025, and 20 recurring topics were tallied into a frequency grid that is reproduced above. Topics appearing four or more times were marked High. One topic, capital versus revenue, was marked High despite a blank row because a Block 2 staple absent for six sessions is statistically due.

Is there a practical file or lab record for ECO 02 Accountancy-I?

No. Accountancy-I has no practical file, no lab manual and no viva component, so there is nothing of that kind to prepare or submit for this code. Assessment is the tutor marked assignment plus the 2 hour term-end examination. Any site offering an ECO-02 practical file index is describing something that does not exist in the course structure.

What is the ECO 02 Accountancy-I exam pattern and how many questions must I attempt?

The paper runs 2 hours for 50 marks. Six questions are printed and you attempt four, with Question 1 compulsory at 14 marks and the rest carrying 12 marks each. Some 12 mark questions split into 6 plus 6 parts phrased as explain any two. Answering more than four questions gains nothing and costs you time on the ones being marked.

In which medium and format is the ECO 02 Accountancy-I file delivered?

The file is a 16 page PDF in English medium, delivered over WhatsApp to the number you message from. It opens on any phone or laptop without special software. There is no printed copy and no courier, so nothing depends on your postal address or on delivery time before the exam. Hindi medium is not currently available for this code.

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