no , its not true.and its not true about 1st Q also.

IT IS COMPULSORY TO SOLVE ALL SUB QUESTIONS IN SEQUENCE LIKE Q 1A, Q1B ETC. BUT IT IS NOT NECESSARY TO SOLVE ALL MAIN QUESTIONS IN SEQUENCE. IT IS NOT AT ALL TRUE THAT FIRST QUESTION IS ALWAYS DIFFICULT. YOU CAN GO THROUGH PREVIOUS 5 YEAR SOLVED EXAM PAPERS. IT WILL HELP YOU IN UNDERSTANDING THE PATTERN AND SEQUENCE OF QUESTIONS GENERALLY ICAI ASKS IN EXAMS. 

REGARDS,

DIPESH

and one more thing every main question must be started from the top of the page i.e new page

and generally in advance accounting first question is of 20 marks so it is suppose to be tough

but there is no hard and fast rule

I have asked these questions to institute itself. I'll let you know if i'll get a reply from Institute

not necessary at all

write the answer of the question in which u got the perfection

but solve the all sub question together