Commerce Optional for IAS Exam by Rankers Classes
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Student’s Doubt:
Sir, while attempting Paper I, there are chapters where questions are mainly numerical. Should we write explanations/background also, or focus only on calculations with short explanations?
Answer:
In Paper I, you are likely to face shortage of time. Therefore, in predominantly numerical questions, avoid unnecessary theory and focus on correct calculations, proper workings and presentation.
Theory is mainly required where the question involves assumptions, interpretation or decision-making, such as in Marginal Costing/CVP and similar topics.
For a numerical question, you may follow this structure:
At the Start — Max. 25 words
Mention the issue involved in the case + technique applicable + approach required.
Main Answer
Formula → Working Notes → Calculations → Result
At the End — Max. 30–35 words
Conclude with your final decision, recommendation or observation based on the calculations.
Remember: Do not write background theory merely to increase the length of a numerical answer. In Paper I, accuracy + proper workings + completion of the paper should be the priority.
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