Sir, in case of practical subjects, how we have to present our working notes? End of the questions or beginning of solving the question.
What if we start from working note?
Impact falls on ur presentation. U may give extra space to ur main answer but much suggestive to give ur working notes after your main answer. This helps u to score the max..
You can present working notes either at beginning or at the end of solution. You can check the video at following link https://youtu.be/ohBCHLiVdDQ Video title - The 3 mistakes students commit in Accounting : CA Exams May/Nov 2020 :: Tips from AIR 1,4 &2