JKSSB Accounts Assistant (Finance) Syllabus 2026 & Exam Pattern

JKSSB's Finance Accounts Assistant post catches many aspirants off guard because its syllabus doesn't follow the usual JKSSB pattern — there is no Reasoning section. The official syllabus is Annexure 'A' to JKSSB's notice dated 23.12.2025 (Advertisement No. 10 of 2025).

Related reading: 30-day Finance Accounts Assistant study plan

Section-wise marks

• General Knowledge (special reference to J&K UT) — 30 marks
• Accountancy & Book Keeping — 30 marks
• General English — 10 marks
• Statistics — 10 marks
• Mathematics — 10 marks
• General Economics — 10 marks
• General Science — 10 marks
• Knowledge of Computers — 10 marks

Accountancy & Book Keeping

It has the most sub-topics: Basic Accounting Concepts, Journal & Ledger, Trial Balance & Rectification, Bank Reconciliation, Depreciation, Financial Statements, Government Accounting & Budgeting, GST, Banking Awareness, Public Finance, Partnership Accounts, Cost Accounting & Budgetary Control, PFMS, and Social Accounting & Audit.

Maths, Statistics and Economics

Mathematics here is advanced: matrices & determinants, permutations & combinations, limits & derivatives, sets, relations & functions, coordinate geometry, vectors and probability. Statistics covers sampling, central tendency, tabulation, index numbers and probability; General Economics covers national income, the RBI, fiscal and monetary policy, demand and market structures.

How to practise topic-wise

MockNPrep covers Finance Accounts Assistant across all eight sections, each topic split into Easy/Medium/Hard sets. Pick Accountancy & Book Keeping, then drill Depreciation or Bank Reconciliation on its own before moving to the next sub-topic.

Quick answers

How many questions and marks is the JKSSB Accounts Assistant paper?

120 questions, 120 marks, 2 hours, with −0.25 for each wrong answer.

Which sections carry the most marks?

General Knowledge (30) and Accountancy & Book-Keeping (30). General English, Statistics, Mathematics, General Economics, General Science and Knowledge of Computers carry 10 each.

Which topics do most candidates miss?

Public-sector topics such as PFMS and Government Accounting & Budgeting, which commerce textbooks barely cover.

Is there a free mock test?

Yes. See the free Accounts Assistant mock test guide or start topic-wise practice from Practice by Exam.

Worked examples from accountancy

• Journal entry: goods worth ₹10,000 are bought on credit. Debit Purchases ₹10,000, credit the supplier's account ₹10,000
• Straight-line depreciation: an asset costs ₹1,00,000, has a residual value of ₹10,000 and a life of 5 years. Annual depreciation is (1,00,000 − 10,000) ÷ 5 = ₹18,000
• Trial balance: the total of debit balances must equal the total of credit balances. If they differ, there is an error to find
• Bank reconciliation: a cheque issued but not yet presented makes the bank balance higher than the cash book balance, so it is deducted from the bank balance to match the cash book

GST basics

GST is levied on the supply of goods and services. A sale within a state attracts CGST for the Centre and SGST for the state, and a sale between states attracts IGST. Input tax credit lets a business set off tax paid on purchases against tax payable on sales.

Government accounting and PFMS

Government accounts follow the budget heads and are kept on a cash basis. PFMS, the Public Financial Management System, tracks the flow of funds from the Centre to implementing agencies and beneficiaries. The Comptroller and Auditor General audits the accounts and reports to the legislature.

Study order for accountancy

• Basic accounting concepts and the accounting equation
• Journal and ledger
• Trial balance and rectification of errors
• Bank reconciliation
• Depreciation
• Financial statements
• Government accounting, budgeting and PFMS
• GST, banking awareness and public finance

Practice advice

Do five journal entries a day for a week and check each against the rule. Then practise bank reconciliation with small sums until you can set out a statement in a few minutes. The theory of accounting concepts takes less time, so keep a short daily slot for it.

Check where you stand

Take the free JKSSB Finance Accounts Assistant diagnostic test: 20 questions in 15 minutes, a score by subject, and the topics to work on first, with links to our practice questions for each.