Public Finance
JKSSB Panchayat Account Assistant · Accountancy & Finance · 8 practice questions with answers and explanations: 1 Easy, 4 Medium, 3 Hard.
Sample questions
Sample Easy question 1
Which of the following is an example of government capital expenditure?
- Construction of a new highway
- Payment of employee salaries
- Payment of pensions
- Interest payment on loans
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Answer: A. Capital expenditure creates long-term assets, such as infrastructure; salaries and interest are revenue expenditure.
Sample Medium question 2
What is 'public debt'?
- The total amount of money owed by the government to lenders
- The total tax collected by the government
- The government's annual budget surplus
- Private company debt
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Answer: A. Public debt refers to the total borrowings owed by the government, both domestic and external.
Sample Hard question 3
Which of the following best defines 'primary deficit'?
- Fiscal deficit minus interest payments
- Fiscal deficit plus interest payments
- Revenue deficit minus capital deficit
- Total expenditure minus total tax revenue
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Answer: A. Primary deficit excludes interest payments on past borrowings from the fiscal deficit, isolating the current year's borrowing need.
More Accountancy & Finance topics for JKSSB Panchayat Account Assistant
- Bank Reconciliation
- Banking Awareness
- Basic Accounting Concepts
- Depreciation
- Financial Statements
- Government Accounting & Budgeting
- GST & Taxation Basics
- Journal & Ledger
- Trial Balance & Rectification