Presentation of answer

For Proper presentation working notes should b at the end of the main answer in mah personal views.. So start with main answer first 

Hi you can definitely give working notes right at the beginning. I have always done that way and have never lost any marks on that count. Pls also refer this link where CA Suraj Lakhotia, who is a rank holder at all three levels of CA, have given his tips regd accounts paper. Pls refer point 5.a of that article where he has mentioned that he always started the answer with working notes. Here is the link to the article. https://surajlakhotia.blogspot.in/2010/09/how-to-go-about-accounts.H T M L

Pls copy paste the above link onto the address bar and delete everything starting from H T M L. Thereafter type H T M L in small caps in place of H T M L in large caps. Only then will the link work. It is that H T M L in a link is always displayed in large caps in caclub forum wheres it is actually typed in small caps:(