basis period

if the period of accounting ends in the tax year 2….and if it is less than 12 months ..we have to take d period12 months till the 5/4…and if it is longer than 12 months wehave to take 12 months till the end of the period of accounting…but d profit taxed will however be d same answer….so in this case in the exam ..if i do a mistake of taking d wrong poa…will d marks be given based on d profit calculation or d basis period will also be considered