JKSSB Accounts Assistant Free Mock Test: Topic-wise Practice & 10 Sample MCQs
Mock tests · 2026-10-13 · 7 min read
Searching for a JKSSB Accounts Assistant mock test usually turns up paid test series or one big PDF. MockNPrep gives you free, topic-wise practice built around the actual paper, plus the option to turn your own previous-year PDFs into a timed mock.
How to use mocks for this paper
- Week 1–2: topic-wise only. Take short tests on one topic at a time, starting with Accountancy, since it is a quarter of the marks and the most scoring
- Week 3: section mixes. Combine Accountancy + GK + Economics in one sitting, with a timer
- Week 4: full-length, timed. Practise 120 questions in 2 hours and decide your order of sections
- After every test: retest only your wrong answers
What to practise first
- Accountancy: journal and ledger, trial balance and rectification, bank reconciliation, depreciation, final accounts, partnership accounts
- Government accounting: read our Government Accounting & Budget guide and the PFMS article, since public-sector topics are where commerce graduates lose marks
- GK: J&K facts (history, geography, polity, economy) plus general GK
A negative-marking rule that works
With −0.25 per wrong answer, a guess is worth it only if you can eliminate at least two options. Mark and skip the rest, then return to them once in the last 15 minutes.
Take a test now
Open Practice by Topic, choose JKSSB Finance Accounts Assistant, and pick a topic. You don't need an account. Want to use your own papers? See how to convert a PDF into a mock test. Full syllabus: Accounts Assistant syllabus and pattern.
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Practice questions
Q1. A trial balance is mainly prepared to check:
- Profit of the year
- Arithmetical accuracy of ledger postings
- Cash in hand
- The audit report
Show answer
Arithmetical accuracy of ledger postings — Equal debit and credit totals suggest the postings are arithmetically accurate, though some errors can still hide.
Q2. A machine is bought for ₹60,000 cash. The journal entry is:
- Debit Cash, Credit Machinery
- Debit Machinery, Credit Cash
- Debit Purchases, Credit Cash
- Debit Capital, Credit Machinery
Show answer
Debit Machinery, Credit Cash — A machine is an asset coming in (debit), and cash going out is credited.
Q3. Under the straight-line method, cost ₹50,000, scrap value ₹5,000 and a life of 5 years give annual depreciation of:
- ₹9,000
- ₹10,000
- ₹11,000
- ₹5,000
Show answer
₹9,000 — (50,000 − 5,000) ÷ 5 = ₹9,000.
Q4. Cash book balance is ₹25,000 and cheques of ₹4,000 issued have not yet been presented. The passbook balance is:
- ₹21,000
- ₹25,000
- ₹29,000
- ₹4,000
Show answer
₹29,000 — The bank has not yet paid ₹4,000, so the passbook is higher: 25,000 + 4,000 = ₹29,000.
Q5. Sales ₹80,000 and cost of goods sold ₹62,000 give a gross profit of:
- ₹18,000
- ₹62,000
- ₹80,000
- ₹142,000
Show answer
₹18,000 — Gross profit = sales − cost of goods sold = ₹18,000.
Q6. Goods worth ₹10,000 are sold with GST at 18%. The invoice total is:
- ₹10,180
- ₹11,800
- ₹12,800
- ₹8,200
Show answer
₹11,800 — 10,000 + 18% of 10,000 = ₹11,800.
Q7. A GSTIN has how many characters?
- 10
- 12
- 15
- 16
Show answer
15 — A GSTIN is a 15-character number.
Q8. PFMS is run by the:
- CAG
- Controller General of Accounts
- RBI
- NITI Aayog
Show answer
Controller General of Accounts — The CGA, under the Department of Expenditure, runs PFMS.
Q9. Provident fund money held by the Government is credited to the:
- Consolidated Fund
- Public Account
- Contingency Fund
- Sinking Fund
Show answer
Public Account — Article 266(2): the Public Account holds money in trust.
Q10. Fiscal deficit equals total expenditure minus:
- Total receipts excluding borrowings
- Revenue receipts only
- Tax revenue only
- Capital receipts only
Show answer
Total receipts excluding borrowings — It shows the Government's borrowing requirement.