As you said, "The person who valuated the paper doesn't have any knowledge on accounting because as i told every one who attended for written test are CA/CMAs so you can't expect wrong journal entries from them" You statement seems not correct in two aspects, 1. You know nothing about the person who valuated the paper. 2. I have seen many CA/CMA's who did wrong journal entries.. So, better to show our capabilities instead of giving jibe to others.