Official ICAI · May 2022 (Old Scheme Paper 1) · Accounting

ICAI CA Foundation — Accounting May 2022 (Old Scheme Paper 1) Suggested Answer

The official ICAI Suggested Answer, Examiner Comments, and Question Paper for Accounting (May 2022 (Old Scheme Paper 1)) — direct downloads from icai.org. Use our AI grader to check your own attempt against ICAI step-marking.

Paper 1 100 marks 3 hours May 2022 (Old Scheme Paper 1)

Official ICAI downloads

PDFs hosted on ICAI's own CDN. We don't re-host — we just link.

ICAI Suggested Answer

The full answer booklet as published by ICAI's Board of Studies for May 2022 (Old Scheme Paper 1).

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Examiner Comments

Not published by ICAI for this session.

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Question Paper

Not surfaced on BoS Live for this session.

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Syllabus — Accounting

Chapters covered in this paper, per ICAI's New Scheme of Education and Training.

  1. 1 Theoretical Framework
  2. 2 Accounting Process
  3. 3 Bank Reconciliation Statement
  4. 4 Inventories
  5. 5 Depreciation and Amortisation
  6. 6 Bills of Exchange and Promissory Notes
  7. 7 Preparation of Final Accounts of Sole Proprietors
  8. 8 Financial Statements of Not-for-Profit Organisations
  9. 9 Accounts from Incomplete Records
  10. 10 Partnership and LLP Accounts
  11. 11 Company Accounts
  12. 12 Old Scheme topics (not in the New Scheme syllabus)

Other sessions of Accounting

Same paper, different exam sessions — useful for spotting recurring question patterns.

May 2026
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Foundation
January 2026
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September 2025
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May 2025
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Other May 2022 (Old Scheme Paper 1) papers

Papers from the same exam session, other subjects.

Inter G1
Advanced Accounting
May 2022 (Old Scheme Paper 1)
Final G1
Financial Reporting
May 2022 (Old Scheme Paper 1)
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