ECO 14 key facts at a glance
- Course: ECO 14 Accountancy-II (IGNOU, School of Management Studies)
- Programme: IGNOU BDP B.Com (Elective Course: Commerce)
- Syllabus: 5 blocks, 19 units
- Exam: 2 hours, 50 marks, 70% weightage
- Question 1: Compulsory, 14 marks (three short notes, 5 + 5 + 4, in June 2024)
- Other questions: Any 3 of the rest, 12 marks each
- Papers analysed: 6 sessions, June 2023 to December 2025
- In the file: 13 solved questions (4 practical, 9 theory), 13 pages
- On this page: 5 sample answers; 8 more in the full file
ECO 14 Solved Guess Paper 2026 by Unnati Educations gives you 13 likely questions for IGNOU Accountancy-II, each with a complete, exam-format answer. Four of them are full practical numericals. The selection comes from six real term-end papers, June 2023 to December 2025, so your revision follows what IGNOU actually asks.
ECO 14 Accountancy-II is the second accounting course in the IGNOU Bachelor's Degree Programme (BDP), Bachelor of Commerce (B.Com). It picks up where ECO-02 stops and moves into branch, hire purchase, partnership and company accounts. The paper is short, two hours for 50 marks, but a single untidy journal entry can cost you a pass, which is why the file spends most of its pages on format.
1. What Is Inside the ECO 14 Guess Paper File
The file holds 13 solved ECO 14 questions on 13 pages: four practical numericals and nine theory answers, each tagged with its block, the sessions it last appeared in and the marks split.
Accountancy-II rewards two very different skills. One is writing a clean definition with the right number of points; the other is getting every debit and credit to agree. The file is built around that split, so Branch, Departmental, Partnership and Company theory sits beside four worked numericals you can copy line for line into your own practice.
Each question card starts with a small header: the block, the sessions in which the topic appeared, and whether it is a 4 + 8, 6 + 6 or single 12-mark question. That header matters more than it looks. It tells you how long to write before you have even read the answer.
The last two pages are the ones students usually thank us for later. One lists what examiners reward and what not to over-prepare; the other is a 24-topic frequency grid across six sessions. The file was prepared for the 2026 cycle and is now most useful for the December 2026 term-end exam.
2. ECO 14 Sample Questions with Solutions (5 of 13)
Five of the 13 answers are shown below in full: types of branches, the Hire Purchase Trading Account, goodwill on retirement, issue and forfeiture of shares, and profit prior to incorporation.
Three of the five are practical questions, because that is where most learners want proof before they buy. The answers are the same as in the paid file; only the layout has been adapted for the web. The other eight, including the debenture redemption sum, are in the full PDF.
Types of branches and the three systems for a dependent branch
Question: How many types of branches are there? Describe the three systems of maintaining the accounts of a dependent branch and how profit is ascertained under each. (about 250 words)
Meaning. Divisions of a business are called departments when they work under the same roof, and branches when they work from different places in the same town, country or world.
Types of branches
- Dependent branches do not keep a full set of books. They sell goods sent by the head office and keep only records of sales and debtors.
- Independent branches keep complete double-entry books and prepare their own Trial Balance and Final Accounts.
- Foreign branches are located abroad and keep books in foreign currency; for practical purposes they are treated as independent branches.
Three systems for a dependent branch
- Debtors System: used for small branches. The head office opens one Branch Account, which records every branch transaction and itself shows the branch profit or loss.
- Final Accounts System: the head office prepares a Branch Trading and Profit and Loss Account to find profit, while the Branch Account works only as a personal account showing what is due to or from the branch.
- Stock and Debtors System: no Branch Account is opened. Instead the head office keeps Branch Stock, Branch Debtors, Branch Expenses, Branch Adjustment and Goods Sent to Branch accounts, and profit is found through the Branch Adjustment Account.
Conclusion. Branches are dependent, independent or foreign, and a dependent branch can follow any of the three systems, each tracing branch profit through the head office books.
Hire Purchase Trading Account
Question: A trader sells goods on hire purchase at cost plus 25%. Prepare the Hire Purchase Trading Account for the year ending 31 March 2022: HP stock with customers on 1-4-2021 (at HP price) ₹10,000; instalments overdue on 1-4-2021 ₹2,000; goods sold on HP during the year at cost ₹24,000; instalments overdue on 31-3-2022 ₹4,000; cash received from customers ₹30,000; HP stock with customers on 31-3-2022 (at HP price) ₹8,000.
Working note, loading. Profit is 25% on cost, so cost ₹100 becomes HP price ₹125. Loading is therefore 25/125, which is one-fifth or 20% of HP price. Goods sold at cost ₹24,000 × 125/100 = ₹30,000 at HP price.
| Dr. particulars | ₹ | Cr. particulars | ₹ |
|---|---|---|---|
| To HP Stock (opening) | 10,000 | By Cash Received | 30,000 |
| To HP Debtors (opening) | 2,000 | By HP Stock (closing) | 8,000 |
| To Goods Sold on HP (at HP price) | 30,000 | By HP Debtors (closing) | 4,000 |
| Total, first part | 42,000 | Total, first part | 42,000 |
| To Stock Reserve (20% × 8,000 closing stock) | 1,600 | By Stock Reserve (20% × 10,000 opening stock) | 2,000 |
| To Net Profit transferred to P&L A/c | 6,400 | By Goods Sold on HP (loading 20% × 30,000) | 6,000 |
| Total, second part | 8,000 | Total, second part | 8,000 |
Check. The first part balances at ₹42,000 on both sides, which confirms the data. In the second part, loading on opening stock and on goods sold is credited, reserve on closing stock is debited, and the balancing figure of ₹6,400 is the net profit on hire purchase business.
Goodwill on the retirement of a partner
Question: Aman, Bashir and Chetan share profits 4 : 3 : 2. Bashir retires and goodwill is valued at ₹45,000; no goodwill appears in the books. Aman and Chetan will share equally. Pass journal entries if goodwill is (a) raised at full value; (b) raised at full value and written off; (c) raised at Bashir's share and written off; (d) not raised at all.
Working note, gaining ratio. Aman gains 1/2 less 4/9 = 1/18; Chetan gains 1/2 less 2/9 = 5/18. Gaining ratio is 1 : 5. Bashir's share of goodwill is 3/9 × ₹45,000 = ₹15,000.
| Case | Particulars | Dr (₹) | Cr (₹) |
|---|---|---|---|
| (a) Raised at full value | Goodwill A/c Dr. | 45,000 | — |
| (a) | To Aman's Capital A/c | — | 20,000 |
| (a) | To Bashir's Capital A/c | — | 15,000 |
| (a) | To Chetan's Capital A/c | — | 10,000 |
| (b) Raised, then written off | Goodwill A/c Dr. | 45,000 | — |
| (b) | To Aman, Bashir and Chetan Capital A/cs (4 : 3 : 2) | — | 45,000 |
| (b) | Aman's Capital A/c Dr. | 22,500 | — |
| (b) | Chetan's Capital A/c Dr. | 22,500 | — |
| (b) | To Goodwill A/c (new ratio 1 : 1) | — | 45,000 |
| (c) Raised at Bashir's share, then written off | Goodwill A/c Dr. | 15,000 | — |
| (c) | To Bashir's Capital A/c | — | 15,000 |
| (c) | Aman's Capital A/c Dr. | 2,500 | — |
| (c) | Chetan's Capital A/c Dr. | 12,500 | — |
| (c) | To Goodwill A/c (gaining ratio 1 : 5) | — | 15,000 |
| (d) Not raised at all | Aman's Capital A/c Dr. | 2,500 | — |
| (d) | Chetan's Capital A/c Dr. | 12,500 | — |
| (d) | To Bashir's Capital A/c | — | 15,000 |
Conclusion. Bashir receives his ₹15,000 share of goodwill in every case. Whenever goodwill is written off or adjusted directly, the cost falls on Aman and Chetan in the gaining ratio of 1 : 5.
Shares at premium, pro-rata allotment, forfeiture and reissue
Question: X Ltd. issued 40,000 equity shares of ₹10 each at a premium of ₹2, payable ₹4 on application, ₹5 on allotment (including premium) and ₹3 on call. Applications came for 60,000 shares; allotment was pro-rata to applicants for 48,000 shares, and excess application money was adjusted on allotment. Manoj (1,500 shares) failed to pay allotment and call; Hussain (2,000 shares) failed to pay the call. All forfeited shares were reissued to Banerjee at ₹8 per share, fully paid. Pass journal entries.
Working notes. Pro-rata ratio is 48,000 : 40,000, or 6 : 5. Manoj applied for 1,800 shares and paid ₹7,200; his excess of ₹1,200 goes to allotment, leaving ₹6,300 unpaid on allotment. Hussain applied for 2,400 shares and paid ₹9,600; his excess of ₹1,600 went to allotment, which he paid in full, so only his call of ₹6,000 is unpaid.
| Particulars | Dr (₹) | Cr (₹) |
|---|---|---|
| Bank A/c Dr. (60,000 × ₹4) | 2,40,000 | — |
| To Equity Share Application A/c | — | 2,40,000 |
| Equity Share Application A/c Dr. | 2,40,000 | — |
| To Equity Share Capital A/c | — | 1,60,000 |
| To Equity Share Allotment A/c (excess adjusted) | — | 32,000 |
| To Bank A/c (12,000 applications rejected) | — | 48,000 |
| Equity Share Allotment A/c Dr. | 2,00,000 | — |
| To Equity Share Capital A/c | — | 1,20,000 |
| To Securities Premium A/c | — | 80,000 |
| Bank A/c Dr. (2,00,000 less 32,000 less 6,300) | 1,61,700 | — |
| To Equity Share Allotment A/c | — | 1,61,700 |
| Equity Share Call A/c Dr. | 1,20,000 | — |
| To Equity Share Capital A/c | — | 1,20,000 |
| Bank A/c Dr. (1,20,000 less 4,500 less 6,000) | 1,09,500 | — |
| To Equity Share Call A/c | — | 1,09,500 |
| Equity Share Capital A/c Dr. (1,500 × ₹10) | 15,000 | — |
| Securities Premium A/c Dr. (1,500 × ₹2) | 3,000 | — |
| To Share Forfeiture A/c (Manoj) | — | 7,200 |
| To Equity Share Allotment A/c | — | 6,300 |
| To Equity Share Call A/c | — | 4,500 |
| Equity Share Capital A/c Dr. (2,000 × ₹10) | 20,000 | — |
| To Share Forfeiture A/c (Hussain) | — | 14,000 |
| To Equity Share Call A/c | — | 6,000 |
| Bank A/c Dr. (3,500 × ₹8) | 28,000 | — |
| Share Forfeiture A/c Dr. (3,500 × ₹2) | 7,000 | — |
| To Equity Share Capital A/c | — | 35,000 |
| Share Forfeiture A/c Dr. (21,200 less 7,000) | 14,200 | — |
| To Capital Reserve A/c | — | 14,200 |
Examiner note. Manoj never paid his premium, so ₹3,000 is reversed from Securities Premium. Hussain did pay his premium with allotment, so it stays in Securities Premium and is not touched on forfeiture. This one distinction is where most students lose marks.
Profit or loss prior to incorporation
Question: Write a note on profit and loss prior to incorporation, explaining its meaning, accounting treatment and basis of apportionment, with examples. (about 250 words)
Meaning. Profit earned from the start of the accounting year of a business up to the date the company is incorporated is called profit prior to incorporation. When a company takes over a running business from the beginning of the year but is incorporated later, the year's result has to be split into a pre-incorporation and a post-incorporation period.
Accounting treatment. Pre-incorporation profit is a capital profit. It goes to Capital Reserve, can be used only to write off capital losses, and is not available for dividend. Post-incorporation profit goes to the Profit and Loss Appropriation Account. A pre-incorporation loss is debited to Goodwill or Capital Reserve.
Basis of apportionment
- Gross profit: split in the ratio of sales of the two periods.
- Sales-related expenses: carriage outward, selling expenses, advertisement and discount allowed, split in the sales ratio.
- Fixed expenses: rent, salaries, office expenses, depreciation and printing, split in the time ratio.
- Period-specific items: partners' salaries go wholly to the pre-incorporation period; debenture interest, directors' fees, preliminary expenses and share-issue expenses go wholly to the post-incorporation period.
A columnar Profit and Loss Account with separate pre- and post-incorporation columns is prepared to show both figures side by side.
If these five answers match the standard you were hoping for, the other eight follow the same pattern, including debentures issued at a discount and redeemed at a premium, the one topic that appeared in all six papers we checked.
3. ECO 14 Exam Pattern and Time Plan
The ECO 14 term-end exam lasts 2 hours and carries 50 marks: you attempt four questions, Question 1 (14 marks) is compulsory, and each of the other three carries 12 marks.
This pattern is printed on the official June 2024 ECO 14 question paper. That paper's Question 1 asked for short notes on the Share Forfeiture Account, the Goods Repossessed Account and profit prior to incorporation, and Question 3 asked for the three systems of a dependent branch. All four topics are answered in this guess paper.
| Part | Marks | Typical split | Target length | Time to give it |
|---|---|---|---|---|
| Question 1, compulsory | 14 | Short notes, 5 + 5 + 4 | About 150 words per note | 32 minutes |
| Practical choice question | 12 | One numerical in journal or ledger form | Full format with working notes | 28 minutes |
| First theory choice | 12 | 4 + 8 or 3 + 9 | About 250 words | 28 minutes |
| Second theory choice | 12 | 6 + 6 | About 250 words | 28 minutes |
Timings are our suggestion for a 120-minute paper and leave about four minutes to check that your journal totals agree. Many students attempt two numericals instead of one; if you do, give each the full 28 minutes.
4. ECO 14 Important Questions by Frequency
Debentures (issue and redemption) appeared in all six ECO 14 papers from June 2023 to December 2025; departmental accounts appeared in five; branch accounts and goodwill in four.
The grid below lists all 24 topics tracked in the file. We tag a topic High when it appeared in three or more of the six sessions, Medium when it appeared twice and Low when it appeared once. Some rows split one chapter into parts, so read them together: hire purchase in some form, for instance, came up in five of the six papers.
You can check any row against the original papers on our IGNOU Previous Year Question Paper page. Once you finish the guess paper, sit one real paper against the clock. It is the most honest test of whether your ECO 14 preparation will hold in the exam hall.
| Topic | Sessions (of 6) | Most recent | Priority | Where to revise |
|---|---|---|---|---|
| Debentures, issue and redemption (numerical) | 6 | December 2025 | High | Q11 |
| Departmental accounts and stores | 5 | December 2025 | High | Q2 |
| Goodwill on admission and its treatment | 4 | December 2025 | High | Q6 method (Sample 3) |
| Types of branches and branch accounts | 4 | December 2024 | High | Q1 (Sample 1) |
| Retirement or death, payment to the partner | 3 | June 2025 | High | Q7 |
| Hire Purchase Trading Account (numerical) | 3 | December 2024 | High | Q3 (Sample 2) |
| Issue and forfeiture of shares (numerical) | 3 | December 2024 | High | Q10 (Sample 4) |
| Profit or loss prior to incorporation | 3 | December 2024 | High | Q12 (Sample 5) |
| Partnership, fixed and fluctuating capital | 2 | December 2025 | Medium | Q5 |
| Dissolution of a firm | 2 | December 2025 | Medium | Q8 |
| Cash in transit | 2 | December 2025 | Medium | Branch chapters, Units 1 and 2 |
| Stock and Debtors system | 2 | June 2025 | Medium | Q1, third system |
| Goods repossessed | 2 | December 2024 | Medium | Hire purchase chapters, Block 2 |
| Company features and company versus partnership | 1 | December 2025 | Low | Q9 |
| Securities premium | 1 | December 2025 | Low | Q10 entries |
| Comparative statements | 1 | December 2025 | Low | Unit 17 concepts only |
| Hire purchase records in both sets of books | 1 | June 2025 | Low | Q4 |
| Rights of the hire vendor and hirer | 1 | June 2025 | Low | Q4(b) |
| Goodwill on retirement (numerical) | 1 | June 2025 | Low | Q6 (Sample 3) |
| Three systems of a dependent branch | 1 | June 2024 | Low | Q1(b) (Sample 1) |
| Redemption of preference shares | 1 | June 2024 | Low | Block 4 reading |
| Inter-departmental transfer | 1 | December 2023 | Low | Unit 3 reading |
| Buy-back of shares | 1 | December 2023 | Low | Short-note level only |
| Ratio analysis and return on investment | 1 | June 2023 | Low | Q13 |
Two Low rows still earn a full answer in the file, goodwill on retirement and ROI, because each sits inside a larger chapter that keeps returning. Goodwill in some form came up in four of six papers, so knowing the retirement version protects you if the examiner shifts angle.
5. ECO 14 Syllabus: 5 Blocks and 19 Units
ECO 14 has five blocks and 19 units: Branch and Departmental Accounts (Units 1 to 3), Hire Purchase Accounts (4 to 6), Partnership Accounts (7 to 10), Company Accounts-I (11 to 14) and Company Accounts-II (15 to 19).
Block and unit titles follow the official course listing on eGyanKosh, IGNOU's digital repository. The last column shows which guess paper answer draws on each unit, and it also shows the gaps honestly. For full chapter reading alongside the file, keep your ECO 14 Study Material open.
| Block | Unit | Key topics to revise | Guess paper answer |
|---|---|---|---|
| Block 1: Branch and Departmental Accounts | Unit 1: Branch Accounts-I | Dependent branch, Debtors system, Stock and Debtors system | Q1 (Sample 1) |
| Block 1: Branch and Departmental Accounts | Unit 2: Branch Accounts-II | Independent and foreign branches, incorporating branch trial balance, cash in transit | Q1 (types) |
| Block 1: Branch and Departmental Accounts | Unit 3: Departmental Accounts | Departmental trading account, allocation of expenses, inter-departmental transfer | Q2 |
| Block 2: Hire Purchase Accounts | Unit 4: Hire Purchase Accounts I | HP agreement, cash price and interest, rights of the hirer | Q4(b) |
| Block 2: Hire Purchase Accounts | Unit 5: Hire Purchase Accounts II | Entries in vendor and purchaser books, default and repossession | Q4(a) |
| Block 2: Hire Purchase Accounts | Unit 6: Hire Purchase Accounts III | HP Trading Account, loading, stock reserve | Q3 (Sample 2) |
| Block 3: Partnership Accounts | Unit 7: General Introduction and Distribution of Profits | Section 4 definition, mutual agency, fixed versus fluctuating capital | Q5 |
| Block 3: Partnership Accounts | Unit 8: Admission of a Partner | Sacrificing ratio, goodwill on admission, revaluation | Q6 (goodwill method) |
| Block 3: Partnership Accounts | Unit 9: Retirement or Death of a Partner | Gaining ratio, retiring partner's claim, payment in instalments | Q6 (Sample 3), Q7 |
| Block 3: Partnership Accounts | Unit 10: Dissolution of a Partnership Firm | Sections 40 to 44, Section 48 order of settlement | Q8 |
| Block 4: Company Accounts-I | Unit 11: General Introduction | Separate legal entity, perpetual succession, company versus partnership | Q9 |
| Block 4: Company Accounts-I | Unit 12: Record of Share Capital Transactions | Pro-rata allotment, securities premium, forfeiture and reissue | Q10 (Sample 4) |
| Block 4: Company Accounts-I | Unit 13: Issue and Redemption of Debentures | Issue at discount, premium on redemption, loss on issue written off | Q11 |
| Block 4: Company Accounts-I | Unit 14: Purchase of Business and Profits Prior to Incorporation | Sales ratio, time ratio, capital reserve treatment | Q12 (Sample 5) |
| Block 5: Company Accounts-II | Unit 15: Final Accounts-I | Company profit and loss items, provision for taxation, preliminary expenses | Not in file; rare short note |
| Block 5: Company Accounts-II | Unit 16: Final Accounts-II | Company balance sheet format, reserves and surplus | Not in file; read the format once |
| Block 5: Company Accounts-II | Unit 17: Analysis of Financial Statement | ROI, ROCE, return on equity, EPS, comparative statements | Q13 |
| Block 5: Company Accounts-II | Unit 18: Statement of Changes in Financial Position-I | Funds flow idea, changes in working capital | Not in file; not asked in six sessions |
| Block 5: Company Accounts-II | Unit 19: Statement of Changes in Financial Position-II | Cash flow from operating, investing and financing activities | Not in file; concept level only |
6. ECO 14 File Index: 4 Practical and 9 Theory Answers
ECO 14 has no separate practical file; its practical work is the numericals inside the exam. The file index below shows all 13 questions, which four are practical, the block, marks split and starting page.
Questions 1, 3, 6, 10 and 12 are the samples above. The remaining eight answers, including the debenture numerical, are only in the full PDF.
| No. | Topic | Type | Block | Marks split | Page | On this page |
|---|---|---|---|---|---|---|
| Q1 | Types of branches and three systems of a dependent branch | Theory | Block 1 | 4 + 8 | 2 | Sample 1 |
| Q2 | Departmental accounts: meaning, importance, seven advantages | Theory | Block 1 | 3 + 9 | 2 | Full file |
| Q3 | Hire Purchase Trading Account at 25% on cost | Practical | Block 2 | 12 | 3 | Sample 2 |
| Q4 | HP records in vendor and purchaser books; four rights of the hirer | Theory | Block 2 | 6 + 6 | 4 | Full file |
| Q5 | Partnership features and fixed versus fluctuating capital | Theory | Block 3 | 6 + 6 | 4 | Full file |
| Q6 | Goodwill on Bashir's retirement, four sets of entries | Practical | Block 3 | 12 | 5 | Sample 3 |
| Q7 | Retiring partner's claim and four methods of payment | Theory | Block 3 | 6 + 6 | 6 | Full file |
| Q8 | Dissolution circumstances and Section 48 settlement order | Theory | Block 3 | 6 + 6 | 7 | Full file |
| Q9 | Company features with a six-point comparison table | Theory | Block 4 | 6 + 6 | 7 | Full file |
| Q10 | Shares at premium, pro-rata, forfeiture and reissue | Practical | Block 4 | 12 | 8 | Sample 4 |
| Q11 | 12% debentures at 4% discount, redeemable at 5% premium | Practical | Block 4 | 12 | 9 | Full file |
| Q12 | Profit or loss prior to incorporation | Theory | Block 4 | 12 | 10 | Sample 5 |
| Q13 | ROI as the master ratio, with ROCE, ROE and EPS | Theory | Block 5 | 12 | 11 | Full file |
Pages 12 and 13 hold the exam rules, a list of topics not to over-prepare and the six-session frequency grid.
7. How the ECO 14 Answers Were Prepared and Checked
Every ECO 14 answer was written from the IGNOU Accountancy-II course book after mapping six real term-end papers, and every numerical was reworked by hand before release.
We began by listing each question asked from June 2023 to December 2025 and tagging it to its block. Topics that kept returning became the 13 questions. Theory answers were then written in the order an examiner reads: definition, statutory source where there is one, numbered points, and a closing line.
For the numericals, the check was simple and strict: both sides must agree. The HP Trading Account balances at ₹42,000 and ₹8,000, the share entries reconcile to a ₹14,200 capital reserve, and the debenture loss of ₹90,000 is written off at ₹15,000 a year for six years. If your other B.Com electives need the same care, our B.Com guess Paper collection follows this method.
8. How to Get the Full ECO 14 File on WhatsApp
Send a WhatsApp message to 9899436384 with the course code ECO 14, and our team shares the price, payment details and the complete 13-page PDF with all 13 answers.
You have already seen five answers here. The full file adds eight more: departmental accounts, hire purchase records and the hirer's rights, partnership capital methods, the retiring partner's claim, dissolution, company features, debentures and ROI. Between them they cover the choice questions in most recent papers.
If you are sitting more than one course this term, look through the full IGNOU Solved Guess Paper list and ask for all your codes in one message.
9. ECO 14 Guess Paper FAQs
What does the ECO 14 guess paper contain?
It contains 13 solved questions in a 13-page PDF: four practical numericals and nine theory answers covering all five Accountancy-II blocks. Each question shows its block, the sessions in which the topic appeared and its marks split. The last two pages add examiner rules and a 24-topic frequency grid built from six sessions, June 2023 to December 2025.
How many ECO 14 answers are shown as samples on this page?
Five of the 13 answers are shown in full: types of branches, the Hire Purchase Trading Account, goodwill on retirement, shares issued at premium with forfeiture, and profit prior to incorporation. The remaining eight, on departmental accounts, hire purchase records, partnership capital, retirement payment, dissolution, company features, debentures and ROI, are in the paid PDF shared on WhatsApp.
Which ECO 14 topics are most likely in the December 2026 exam?
No one can promise exact questions, but past papers point clearly. Debentures appeared in all six sessions from June 2023 to December 2025, and departmental accounts in five. Branch accounts and goodwill appeared in four, while the HP Trading Account, share forfeiture, retirement payment and profit prior to incorporation each appeared in three. Revise those first, then the rest.
What is the ECO 14 Accountancy-II exam pattern?
The ECO 14 paper lasts 2 hours, carries 50 marks and has 70% weightage in your final result. You attempt four questions. Question 1 is compulsory and carries 14 marks; in June 2024 it was three short notes split 5 + 5 + 4. Each of the other three questions carries 12 marks and may be a numerical or a theory answer.
Does the ECO 14 guess paper include practical numericals?
Yes. Four of the 13 questions are practical numericals solved in full exam format: the Hire Purchase Trading Account, goodwill on a partner's retirement, shares issued at premium with pro-rata allotment and forfeiture, and debentures issued at a discount and redeemed at a premium. Each one shows working notes, so you can follow every figure rather than memorise the final answer.
Is the guess paper useful for B.Com students under the BDP?
Yes. ECO 14 Accountancy-II is an elective commerce course in the IGNOU Bachelor's Degree Programme leading to the B.Com, and it follows directly from ECO-02 Accountancy-I. The guess paper is written for exactly that paper: the same 2-hour, 50-mark pattern, the same five blocks and the same mix of theory and numericals that BDP B.Com learners face.
How do I get the full ECO 14 Solved Guess Paper?
Message Unnati Educations on WhatsApp at 9899436384 and mention the course code ECO 14. The team replies with the price and payment details, then shares the complete 13-page PDF with all 13 solved answers. You can ask for other IGNOU course codes in the same message if you are preparing several papers for the same term-end exam.
Is the ECO 14 guess paper an official IGNOU publication?
No. It is an independent study aid prepared by Unnati Educations from the IGNOU ECO 14 course book and six past term-end papers. It is meant to support your reading of the official material, not replace it. For the full chapter text, use the ECO 14 blocks on eGyanKosh alongside the guess paper while you revise.
10. Who Wrote and Checked the ECO 14 Answers
The ECO 14 answers were written by Prateek Talwar and reviewed by Sheetal Kirola at Unnati Educations.
Prateek Talwar, author. Company Secretary and lead author at Unnati Educations, preparing IGNOU commerce material for learners in Delhi and beyond. LinkedIn · Instagram
Sheetal Kirola, reviewer. Academic Head (M.Ed.) at Unnati Educations, who reviews every IGNOU guess paper for accuracy, syllabus match and exam format. LinkedIn · Instagram · Facebook