JKSSB Finance Accounts Assistant Exam Representation Text (Series B) Correct Or Wrong Questions, Check Here

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JKSSB Finance Accounts Assistant Exam Representation Text (Series B) Correct Or Wrong Questions, Check Here

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JKSSB Finance Accounts Assistant Exam Representation Text (Series B) Correct Or Wrong Questions, Check Here

JKSSB Finance Accounts Assistant Exam

Representation Text By CA Lateef Ahmad

Series B

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Q 44

Correct Answer C (Voucher)

Reason :- Voucher is a documentary Evidence of a Transaction

Attachment :- NCERT Screenshot

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Q 46

Correct Answer B (Agriculture Income)

Reason :- Agriculture Income is exempt from Income Tax

Attachment :- Income Tax Act Screenshot

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Q 38

Wrong Framing of Question

Reason :- Trial balance though usually prepared at the end of Financial year but it can be prepared monthly, quarterly and at any other time in the year also, based upon the requirement of an organisation. Further, in question the word used was “Frequently”. Had it been written “usually”, there wouldn’t have been any confusion in students. This question is wrongly framed, thus the students who knew the concept well couldn’t write correct option due to mistake attributable to JKSSB

Attachment :- NCERT Screenshot


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Q 56

Wrong Framing of Question

Reason :- In question, it has not been written as to who is issuing the document in this case. In case of overcharge, the document can be issued by both seller as well as buyer. The buyer will issue the debit note and the seller will in turn issue credit note and both the parties will do accounting in their books accordingly.

Attachment :- Screenshot on my telegram channel

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Q 60

Wrong Framing of Question

Reason :- Expense incurred to start a business will be Fictitious Asset only if it has not been written off in Profit & Loss account. The question is incomplete as it was not mentioned whether the Expenses have been written off or not. The correct wording of question should have been, ” Expenses incurred to start a business, which have not been written off, are called as?

Attachment :- Screenshot on my telegram channel


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Q 32

Correct Answer B (Net Profit)

Reason :- There is an ambiguity in the question. the term used is “positive balance in Debit side”. Apparently, it means the balancing figure written in Debit side which is callee Net Profit. Had it been written as “positive balance of debit side”, then answer could have been Net Loss. Many students didn’t attempt this question or wrote B part as answer due to the mistakes attributable to JKSSB

Attachment : Screenshot on my telegram channel

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All the screenshots are uploaded on my Telegram Channel, ” CA Lateef’s Academy”

P.S. Besides these questions, there are many other questions wherein the wording is very poor. Though those words don’t change the answer of the questions but they are poorly drafted (rather copy pasted ) questions and show the lack of seriousness on part of JKSSB in framing the question paper. This non seriousness has affected the mental health of most of the Aspirants and many of them are on the verge of depression. I have been personally connected with many students and I know how religiously they worked for this exam. Though, my students scored good in accountancy but the Paper has been drafted very poorly. I personally feel and wish, JKSSB will show some seriousness in drafting the future papers.


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