JKSSB Finance Accounts Assistant (FAA) New Pattern 2026

Hey future Account Assistants! If you are gearing up for the JKSSB Finance Accounts Assistant (FAA) 2026 exam, you have probably noticed a major shift in the air. The Jammu and Kashmir Services Selection Board is stepping up its game, and the days of relying entirely on simple one-liner rote memorization are officially behind us.

If you want to secure your spot in this highly competitive recruitment drive, you need to recalibrate your preparation strategy. Today, we are breaking down the new exam pattern, analyzing the heavy shift towards statement-based questions, and giving you an absolute goldmine of practice—a massive mixed mock set of statement-based MCQs covering Accountancy, Statistics, J&K GK, English, and Computers.

Grab your notebook, and let's dive in!

Download Complete Course jkssb FAA with full test series and statement based sectional test

1. Decoding the 2026 JKSSB FAA Exam Pattern

Before you dive into the books, you need to understand the battlefield. The FAA exam is a single-stage OMR-based written objective test designed to test your accuracy and speed under pressure.

Here is the exact layout of the 120-mark, 2-hour examination:

• Accountancy and Bookkeeping: 30 Marks (The Backbone)

• General Knowledge (with special reference to J&K): 30 Marks (The Gamechanger)

• General English: 10 Marks

• Statistics: 10 Marks

• Mathematics: 10 Marks

• General Economics: 10 Marks

• General Science: 10 Marks

• Knowledge of Computers: 10 Marks

The Catch? There is a negative marking of 0.25 for every wrong answer. This means blind guessing will cost you dearly.

2. The Big Shift: Why Statement-Based Questions?

If you look at the recent trends in JKSSB examinations, the structural formulation of questions has evolved. The board is heavily favoring statement-based questions—where two or three factual propositions are presented, and you have to evaluate their individual correctness and logical relationship.

Why this change?

• Tests True Concept Mastery: It eliminates candidates who just mug up dates and formulas.

• Time Consumption: Reading and parsing three statements takes longer than reading a one-liner. It tests your time management.

• Reduces Guesswork: You can't just use elimination easily if you don't know the core concept inside out.

For example, instead of asking, "What is the capital of J&K?", the paper will give you three statements about the J&K Reorganisation Act, 2019, and ask which combination is correct. You need a granular, topic-by-topic approach.

3. Preparation Strategy: Nailing the "Big Two"

With Accountancy and J&K GK making up 50% of the paper (60 out of 120 marks), they dictate whether you make the merit list.

• Accountancy: Do not just memorize that "Debit what comes in, Credit what goes out." Understand the why. Focus heavily on Bank Reconciliation Statements (BRS), Trial Balance errors, PFMS, and partnership accounts.

• J&K GK: Surface-level knowledge won't cut it anymore. Read the J&K Reorganisation Act 2019 in detail—understand the specific sections and articles. Stay updated on 2025-2026 current affairs, especially GI tags, tunnel inaugurations, and environmental ecology.

The Ultimate Statement-Based Practice Set

To give you the exact feel of the upcoming exam, here are 80 highly curated, mixed statement-based questions covering Accountancy, Statistics, GK, English, and Computers. Let's see where you stand!

Accountancy & Bookkeeping

Question 1: Consider the following statements regarding the Accounting Equation:

1. It is fundamentally based on the dual aspect concept of accounting.

2. Capital plus Liabilities will always be greater than Assets in a profitable business. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect because the accounting equation dictates that Assets will always exactly equal Capital + Liabilities, regardless of profit or loss.

Question 2: Consider the following statements about Bank Reconciliation Statements (BRS):

1. A BRS is prepared by the bank to inform the customer of their balance.

2. Bank charges debited by the bank decrease the passbook balance but not the cash book balance until recorded. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: b Solution: Statement 1 is incorrect because BRS is prepared by the customer/business, not the bank. Statement 2 is correct.

Question 3: Consider the following statements regarding the Trial Balance:

1. It is a financial statement prepared at the end of the accounting year to calculate profit.

2. An agreement of the Trial Balance is absolute proof of the accuracy of the books of accounts. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: d Solution: Both statements are incorrect. The Trial Balance is a statement of balances (not a financial statement for calculating profit), and its agreement is not absolute proof of accuracy as errors of principle or omission may still exist.

Question 4: Consider the following statements on Partnership Accounts:

1. In the absence of a partnership deed, profits and losses are shared equally among partners.

2. Interest on capital is always allowed at 6% p.a. if the deed is silent. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; if the deed is silent, no interest on capital is allowed. (6% p.a. applies to interest on a partner's loan).

Question 5: Consider the following statements regarding Depreciation:

1. Under the Straight Line Method, the amount of depreciation remains constant every year.

2. Under the Written Down Value method, the asset can eventually be reduced to zero. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect because under the WDV method, the book value of an asset never technically reaches zero.

Question 6: Consider the following statements regarding Double Entry Bookkeeping:

1. Every debit must have a corresponding credit.

2. It was first documented by Luca Pacioli in the 15th century. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements are factually correct fundamentals of accounting history and principles.

Question 7: Consider the following statements about PFMS (Public Financial Management System):

1. PFMS is a web-based online software application developed by the Reserve Bank of India.

2. It facilitates direct benefit transfers (DBT) to beneficiaries of government schemes. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: b Solution: Statement 1 is incorrect because PFMS was developed and implemented by the Controller General of Accounts (CGA), Ministry of Finance, not the RBI. Statement 2 is correct.

Question 8: Consider the following statements on Taxation:

1. Income Tax is a classic example of an Indirect Tax.

2. Goods and Services Tax (GST) operates as a Direct Tax. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: d Solution: Both are incorrect. Income tax is a Direct Tax, whereas GST is an Indirect Tax.

Question 9: Consider the following statements regarding Vouchers in accounting:

1. A cash voucher is prepared only for cash receipts and cash payments.

2. A transfer voucher (non-cash voucher) is prepared for credit transactions. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements correctly describe the fundamental classification of accounting vouchers.

Question 10: Consider the following statements on Social Accounting:

1. It primarily measures the profitability of private corporations.

2. It evaluates a firm's impact on the environment and society. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: b Solution: Statement 1 is incorrect; Social Accounting is concerned with assessing a company's social and environmental footprint, not traditional financial profitability. Statement 2 is correct.

Question 11: Consider the following statements about the Cash Book:

1. A Three-Column Cash Book records cash, bank, and discount columns.

2. Contra entries are posted into the ledger from the Cash Book. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect because contra entries (transactions involving both cash and bank) are not posted into the ledger since both aspects are already recorded within the Cash Book itself.

Question 12: Consider the following statements on Single Entry System:

1. It strictly follows the dual aspect concept of accounting.

2. It is mostly maintained by large multinational companies for tax benefits. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: d Solution: Both are incorrect. The Single Entry system ignores the dual aspect concept (it's incomplete records) and is typically used by small sole traders, not large MNCs.

Question 13: Consider the following statements regarding Final Accounts:

1. Direct expenses are recorded in the Profit & Loss Account.

2. Indirect expenses are recorded in the Trading Account. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: d Solution: Both are reversed and therefore incorrect. Direct expenses go to the Trading Account, and Indirect expenses go to the P&L Account.

Question 14: Consider the following statements about Cost Accounting:

1. It helps management in fixing the selling price of a product.

2. It focuses only on external reporting to shareholders. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect because cost accounting is an internal tool for management decision-making, unlike financial accounting which is for external reporting.

Question 15: Consider the following statements on Capital and Revenue Expenditure:

1. Purchasing a delivery van is a revenue expenditure.

2. Paying monthly rent for a warehouse is a capital expenditure. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: d Solution: Both are incorrect. Purchasing an asset (van) is a capital expenditure, while recurring expenses (rent) are revenue expenditures.

Statistics

Question 16: Consider the following statements regarding Measures of Central Tendency:

1. The arithmetic mean is heavily distorted by extreme outlier values.

2. The mode is the best measure to find the most frequently occurring value in nominal data. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements are correct. The mean shifts drastically with outliers, and the mode specifically identifies the highest frequency category.

Question 17: Consider the following statements on Data Collection:

1. Data collected directly by an investigator for the first time is Secondary Data.

2. Census data published by the Government of India acts as Primary Data for a university researcher. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: d Solution: Both are incorrect. First-hand data is Primary. Using published Census data makes it Secondary Data for the researcher.

Question 18: Consider the following statements regarding Probability:

1. The probability of an impossible event is always 0.

2. The sum of all probabilities of mutually exclusive and exhaustive events is greater than 1. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; the sum of probabilities of all exhaustive and mutually exclusive events is exactly equal to 1.

Question 19: Consider the following statements on Index Numbers:

1. Laspeyres' Index uses base year quantities as weights.

2. Paasche's Index uses current year quantities as weights. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements accurately describe the weighting methodology of these two fundamental index numbers.

Question 20: Consider the following statements regarding Fisher's Ideal Index:

1. It is the arithmetic mean of Laspeyres' and Paasche's Index.

2. It satisfies both the Time Reversal Test and Factor Reversal Test. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: b Solution: Statement 1 is incorrect; Fisher's index is the geometric mean of Laspeyres' and Paasche's. Statement 2 is correct.

Question 21: Consider the following statements on Questionnaires:

1. A good questionnaire should have complex and leading questions to get detailed answers.

2. In a mailed questionnaire method, the response rate is usually very high. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: d Solution: Both are incorrect. Questionnaires should avoid leading questions, and mailed questionnaires traditionally suffer from a very low response rate.

Question 22: Consider the following statements on Demography:

1. Demography is the statistical study of human populations.

2. Crude Birth Rate is calculated per 1,000 population. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements are factually correct regarding demographic studies and basic vital statistics.

Question 23: Consider the following statements regarding Tabulation:

1. A complex table presents data based on only one characteristic.

2. The 'stub' in a statistical table represents the headings of the columns. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: d Solution: Both are incorrect. Complex tables show multiple characteristics. The 'stub' refers to the row headings, while column headings are called 'captions'.

Question 24: Consider the following statements on Vital Statistics:

1. Gross Reproduction Rate (GRR) accounts for female mortality before the end of childbearing age.

2. Net Reproduction Rate (NRR) is always less than or equal to GRR. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: b Solution: Statement 1 is incorrect because GRR ignores female mortality. Statement 2 is correct as NRR factors in mortality, making it lower than or equal to GRR.

Question 25: Consider the following statements about the Median:

1. It can be determined graphically using Ogive curves.

2. It is not capable of further mathematical treatment unlike the mean. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements are true properties of the median.

Question 26: Consider the following statements regarding Consumer Price Index (CPI):

1. It measures the changes in the price level of a basket of consumer goods and services.

2. It is strictly used to measure the inflation rate at the wholesale level. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; Wholesale inflation is measured by the WPI (Wholesale Price Index), whereas CPI measures retail inflation.

Question 27: Consider the following statements on Sampling:

1. In random sampling, every item in the universe has an equal chance of being selected.

2. Convenience sampling is a type of probability sampling. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; convenience sampling is a non-probability sampling method.

Question 28: Consider the following statements about Attributes in statistics:

1. Attributes refer to qualitative characteristics like gender, religion, or literacy.

2. They cannot be numerically measured but their frequencies can be counted. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements correctly define statistical attributes.

Question 29: Consider the following statements regarding the Indian Census:

1. The Census in India is conducted every 10 years.

2. The first synchronous national census was held in 1881. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements are factually correct regarding the demographic census of India.

Question 30: Consider the following statements on Events in Probability:

1. Two events are mutually exclusive if they can occur at the same time.

2. An independent event's outcome is not affected by previous events. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: b Solution: Statement 1 is incorrect; mutually exclusive events cannot occur simultaneously. Statement 2 is correct.

General Knowledge (Special Reference to J&K)

Question 31: Consider the following statements about the J&K Reorganisation Act, 2019:

1. It created two separate Union Territories: J&K and Ladakh.

2. Both newly formed Union Territories were granted a Legislative Assembly. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect because the UT of Ladakh was created without a legislature.

Question 32: Consider the following statements regarding the geography of J&K:

1. Wular Lake is one of the largest freshwater lakes in Asia, situated in Bandipora district.

2. The Jhelum river originates from the Gangotri glacier. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; the Jhelum river originates from the Verinag spring, not Gangotri.

Question 33: Consider the following statements on J&K History:

1. The Treaty of Amritsar was signed in 1846 between the British East India Company and Maharaja Gulab Singh.

2. Hari Parbat Fort was originally built by the Dogra kings. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; the first fortifications at Hari Parbat were built by the Mughal emperor Akbar.

Question 34: Consider the following statements regarding GI Tags in J&K:

1. Kashmir Saffron is recognized globally with a GI Tag.

2. Basohli Painting from the Kathua district was recently granted a GI Tag. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements are correct.

Question 35: Consider the following statements about National Parks in J&K:

1. Dachigam National Park is famous for the critically endangered Hangul (Kashmir Stag).

2. Hemis National Park is currently located within the borders of the J&K Union Territory. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect because Hemis National Park is now located in the UT of Ladakh.

Question 36: Consider the following statements on J&K Economy:

1. Sericulture and horticulture form major pillars of the agrarian economy in Kashmir.

2. J&K has zero potential for hydroelectric power generation due to its terrain. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is completely incorrect; J&K has immense hydroelectric potential due to its fast-flowing rivers (e.g., Baglihar, Salal projects).

Question 37: Consider the following statements regarding Indian Demographics (Census):

1. A Census provides data on population size, distribution, and socio-economic characteristics.

2. The responsibility of conducting the decennial Census rests with the Ministry of Home Affairs. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements are correct regarding the administrative functioning of the Census in India.

Question 38: Consider the following statements on the Indus Water Treaty:

1. The treaty was brokered by the World Bank in 1960.

2. Control over the three eastern rivers (Ravi, Beas, Sutlej) was given to Pakistan. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; control over the eastern rivers was given to India, while the western rivers (Indus, Jhelum, Chenab) went largely to Pakistan.

Question 39: Consider the following statements about Indian Culture:

1. Rouf is a traditional folk dance associated with the Kashmir valley.

2. Bihu is a famous classical dance originating from Jammu. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; Bihu is a folk dance from Assam, not Jammu.

Question 40: Consider the following statements on Indian Transport:

1. The longest national highway in India is NH-44, connecting Srinagar to Kanyakumari.

2. The Chenab Rail Bridge is the highest railway bridge in the world. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements highlight significant transport geography facts highly relevant to J&K.

Question 41: Consider the following statements about the climate of India:

1. The Indian climate is primarily described as a tropical monsoon type.

2. Western Disturbances bring winter rainfall to the north-western parts of India, including J&K. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements accurately describe the macroeconomic climate drivers for J&K.

Question 42: Consider the following statements regarding biodiversity:

1. Flora refers to the animal life of a region, while Fauna refers to the plant life.

2. The Snow Leopard is found in the high altitudes of the Himalayas. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: b Solution: Statement 1 is reversed (Flora = plants, Fauna = animals). Statement 2 is correct.

Question 43: Consider the following statements on Tourist Destinations in J&K:

1. Gulmarg is famous for its gondola rides and winter sports.

2. The Sun Temple of Martand was built by Emperor Ashoka. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; the Martand Sun Temple was built by King Lalitaditya Muktapida of the Karkota dynasty.

Question 44: Consider the following statements about Indian Rivers:

1. The Godavari is known as the 'Dakshin Ganga'.

2. The Narmada river flows eastwards and drains into the Bay of Bengal. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; the Narmada flows westwards into the Arabian Sea.

Question 45: Consider the following statements on the physical divisions of India:

1. The Himalayas act as a massive climatic barrier protecting the subcontinent from cold Central Asian winds.

2. The Thar Desert lies entirely within the borders of Jammu and Kashmir. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is completely incorrect (Thar desert is primarily in Rajasthan).

Knowledge of Computers

Question 46: Consider the following statements regarding MS Office:

1. In MS Word, 'Ctrl + Z' is the shortcut for the 'Undo' action.

2. MS Excel uses the extension '.pptx' for its default workbook files. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect because '.pptx' is for PowerPoint; Excel uses '.xlsx'.

Question 47: Consider the following statements about Computer Memory:

1. RAM is a volatile memory that loses its data when power is turned off.

2. Cache memory is slower than the main hard drive. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; cache memory is significantly faster than a hard drive.

Question 48: Consider the following statements regarding Operating Systems:

1. Linux is an example of an open-source operating system.

2. An operating system acts as an interface between the user and computer hardware. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements correctly describe OS fundamentals and open-source technologies.

Question 49: Consider the following statements on Computer Viruses:

1. A Trojan Horse replicates itself autonomously across networks.

2. Antivirus software utilizes virus signatures to detect malware. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: b Solution: Statement 1 is incorrect; Trojans do not self-replicate (that is the characteristic of a Worm). Statement 2 is correct.

Question 50: Consider the following statements regarding Input/Output Devices:

1. A scanner is classified as an output device.

2. A plotter is an output device used to produce high-quality vector graphics. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: b Solution: Statement 1 is incorrect; a scanner is an input device. Statement 2 is correct.

Question 51: Consider the following statements about the Internet:

1. HTTP stands for HyperText Transfer Protocol.

2. An IP address uniquely identifies a device on a network. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements represent fundamental networking concepts accurately.

Question 52: Consider the following statements regarding E-Mail:

1. 'Bcc' stands for Blind Carbon Copy, which hides the recipient's email address from others.

2. Spam refers to solicited, highly important emails sent by authorized government servers. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; Spam refers to unsolicited junk emails.

Question 53: Consider the following statements on MS PowerPoint:

1. A slide transition is the visual effect that occurs when moving from one slide to the next.

2. Pressing 'F5' starts the slide show from the current slide. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; F5 starts from the beginning. 'Shift + F5' starts from the current slide.

Question 54: Consider the following statements about E-Governance:

1. E-Governance aims to enhance transparency and accountability in government processes.

2. It completely eliminates the need for any digital infrastructure. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is contradictory; E-Governance relies heavily on robust digital infrastructure.

Question 55: Consider the following statements regarding PDFs:

1. PDF stands for Portable Document Format.

2. PDF files cannot be viewed without an active internet connection. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; downloaded PDFs can easily be viewed offline via a local reader.

Question 56: Consider the following statements on Open Source Technology:

1. Source code in open-source software is kept strictly confidential and proprietary.

2. Mozilla Firefox is an example of an open-source web browser. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: b Solution: Statement 1 is incorrect; open-source code is publicly accessible. Statement 2 is correct.

Question 57: Consider the following statements regarding Computer Hardware:

1. The CPU is considered the brain of the computer.

2. A motherboard provides connectivity between the hardware components of a computer. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements accurately define the roles of core hardware components.

Question 58: Consider the following statements about MS Access:

1. It is a Relational Database Management System (RDBMS) developed by Microsoft.

2. It cannot generate structured reports from data queries. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; generating detailed reports from queries is a primary function of MS Access.

Question 59: Consider the following statements on Cloud Storage:

1. It allows users to save data on remote servers accessed via the internet.

2. Google Drive and Dropbox are examples of physical hardware devices. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; they are cloud storage services, not physical hardware.

Question 60: Consider the following statements regarding Computer Generations:

1. First-generation computers utilized vacuum tubes.

2. Transistors were introduced in the third generation of computers. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; transistors were the hallmark of second-generation computers.

General English

Question 61: Consider the following statements regarding Homophones:

1. The word 'Stationary' means standing still or not moving.

2. The word 'Stationery' refers to writing and office materials. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements correctly distinguish between the classic homophones 'stationary' and 'stationery'.

Question 62: Consider the following statements on Articles:

1. 'The' is an indefinite article used for generalized nouns.

2. 'An' is used before words that begin with a vowel sound. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: b Solution: Statement 1 is incorrect because 'The' is a definite article. Statement 2 is correct.

Question 63: Consider the following statements regarding Active and Passive Voice:

1. In Passive voice, the subject of the sentence receives the action.

2. "The cake was eaten by John" is an example of an Active voice sentence. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; the example provided is in the Passive voice.

Question 64: Consider the following statements on Prepositions:

1. 'Among' is generally used when discussing a relationship involving two entities.

2. 'Between' is strictly used for a group of more than three entities. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: d Solution: Both are reversed and therefore incorrect. 'Between' is traditionally used for two, and 'Among' for three or more.

Question 65: Consider the following statements regarding Synonyms:

1. 'Abundant' and 'Plentiful' are synonyms.

2. 'Mitigate' and 'Aggravate' mean exactly the same thing. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; 'mitigate' means to reduce severity, while 'aggravate' means to worsen—they are antonyms.

Question 66: Consider the following statements on Tenses:

1. The Present Perfect tense connects a past event with the present.

2. "She will have finished her work" is an example of the Future Continuous tense. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; the sentence is an example of the Future Perfect tense.

Question 67: Consider the following statements regarding Narration (Direct/Indirect Speech):

1. When converting to indirect speech, present tense usually changes to the corresponding past tense.

2. The word 'tomorrow' in direct speech changes to 'the previous day' in indirect speech. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; 'tomorrow' changes to 'the next day' or 'the following day'.

Question 68: Consider the following statements on Idioms:

1. "Barking up the wrong tree" means looking in the wrong place or accusing the wrong person.

2. "Bite the bullet" means to avoid a difficult situation at all costs. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; to 'bite the bullet' means to face a difficult or painful situation bravely.

Question 69: Consider the following statements regarding Modals:

1. 'Must' expresses a strong obligation or necessity.

2. 'May' is often used to express a lack of permission or absolute impossibility. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; 'may' expresses possibility or grants permission.

Question 70: Consider the following statements on Clauses:

1. An independent clause can stand alone as a complete sentence.

2. A dependent clause must be attached to an independent clause to form a complete thought. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements perfectly describe the grammatical rules governing clauses.

Question 71: Consider the following statements regarding Pronouns:

1. 'He', 'She', and 'It' are examples of third-person singular pronouns.

2. Reflexive pronouns usually end in '-self' or '-selves'. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements accurately define pronoun classifications.

Question 72: Consider the following statements on Antonyms:

1. The antonym of 'Transparent' is 'Opaque'.

2. The antonym of 'Optimistic' is 'Pessimistic'. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both pairings represent correct antonyms.

Question 73: Consider the following statements regarding Subject-Verb Agreement:

1. A singular subject must take a singular verb.

2. "The group of students are studying" is grammatically correct. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; 'group' is a collective singular noun, so the verb should be 'is' (The group of students is studying).

Question 74: Consider the following statements on Conjunctions:

1. Coordinating conjunctions include words like 'and', 'but', and 'or'.

2. They are used to join independent clauses of equal grammatical rank. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements accurately define the role and examples of coordinating conjunctions.

Question 75: Consider the following statements regarding Homonyms:

1. Homonyms are words that share the same spelling or pronunciation but have different meanings.

2. The word 'Bat' (animal) and 'Bat' (sports equipment) are examples of homonyms. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: c Solution: Both statements are correct definitions and examples of homonyms.

Mixed Challenge (High Difficulty)

Question 76: Consider the following statements:

1. In Accountancy, the 'Going Concern Concept' assumes a business will operate indefinitely.

2. In English, 'Affect' is most commonly used as a noun, while 'Effect' is used as a verb. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; 'Affect' is usually the verb (to influence), and 'Effect' is the noun (the result).

Question 77: Consider the following statements:

1. The Reserve Bank of India (RBI) manages the fiscal policy of the country.

2. The Consumer Price Index (CPI) is a statistical measure used heavily to track retail inflation. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: b Solution: Statement 1 is incorrect; the Government manages fiscal policy, while the RBI manages monetary policy. Statement 2 is correct.

Question 78: Consider the following statements:

1. The J&K Panchayati Raj Act was introduced to promote decentralized governance.

2. E-Governance initiatives in J&K rely strictly on physical paper files to maintain data security. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; E-Governance relies on digital infrastructure, heavily reducing the reliance on physical files.

Question 79: Consider the following statements:

1. Phishing is a cybersecurity attack that uses deceptive emails to steal data.

2. A Trial Balance ensures that there are absolutely no errors of omission in the accounting ledger. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct. Statement 2 is incorrect; a Trial Balance will still agree even if a transaction is completely omitted (Error of Omission).

Question 80: Consider the following statements:

1. Stratified sampling involves dividing a population into homogenous subgroups before sampling.

2. MS Word automatically saves all documents with a '.pdf' extension by default. Which of the statements given above is/are correct? a) Only 1 b) Only 2 c) Both 1 and 2 d) Neither 1 nor 2 Answer: a Solution: Statement 1 is correct regarding statistical sampling. Statement 2 is incorrect; MS Word defaults to '.docx'.

Frequently Asked Questions (FAQs)

Q1: Will the entire 2026 JKSSB FAA exam be statement-based? Not entirely. While statement-based questions will form the core of the analytical test and act as the main differentiator for the merit list, the exam will still contain direct, single-fact questions to test your speed and basic recall.

Q2: Is there a negative marking in the FAA Exam? Yes, there is a penalty of 0.25 marks for every incorrect answer. This makes blind guessing extremely risky, especially in multi-statement questions.

Q3: Which section has the highest weightage? Accountancy & Book Keeping (30 Marks) and General Knowledge with special reference to J&K (30 Marks) are the most crucial sections, making up half the total paper.

Q4: How should I manage time with these lengthy questions? Do not spend more than 60-75 seconds on a complex question during your first pass. If statements look too confusing, flag the question, move on to easier, direct questions (like English or Computer basics), and return to the flagged ones later.

Q5: Are numericals expected in the Accountancy section? Yes. You can expect application-based numericals in Accountancy, especially concerning the Accounting Equation, BRS, and Partnership Accounts. Practice at least 5-8 numericals daily!