JKSSB FAA Daily Free Practice Tests – Prepare Smarter with JK Exam Library
Preparing for the JKSSB FAA (Finance Accounts Assistant) examination is not just about reading books, watching lectures, or collecting study material. The real difference comes when you regularly test what you have studied.
Many candidates study for several hours but avoid attempting questions because they feel they are not yet ready. In a competitive examination like JKSSB FAA, that approach can create problems later. The actual paper demands speed, accuracy, conceptual understanding and the ability to deal with confusing options.
Keeping this in mind, JK Exam Library is providing daily free practice tests for JKSSB FAA aspirants. These tests are designed to give candidates regular exam-oriented practice without putting an extra burden on their pocket.
The practice questions cover important areas such as Accountancy, Statistics, General Knowledge and Computer, with special focus on conceptual, lengthy and statement-based questions.
The aim is simple: study today, practise today, identify mistakes today and improve before the actual examination.
Download Full Study material of jkssb faa with 25+ FULL MOCKTESTS , SECTIONAL QUIZES 21
Why Daily Practice Matters for JKSSB FAA
The JKSSB FAA syllabus contains several areas where merely memorising facts is not enough. Accountancy and Statistics, in particular, require candidates to understand concepts and apply them correctly.
Daily practice helps you:
- Improve your question-solving speed.
- Identify weak topics.
- Reduce silly mistakes.
- Understand how difficult questions are framed.
- Develop confidence for the actual JKSSB FAA exam.
- Revise important concepts repeatedly.
- Become comfortable with statement-based questions.
- Improve accuracy under time pressure.
Another important advantage is consistency. Attempting one test every day is often more productive than attempting a huge mock test once in a week and then not practising for several days.
50+ Tough JKSSB FAA Practice MCQs
Below is a mixed practice set prepared around Accountancy, Statistics, General Knowledge and Computer. The questions intentionally include lengthy statements, conceptual traps and closely related options.
Try solving them without immediately checking the answers.
Accountancy MCQs
1. Consider the following statements regarding depreciation:
- Depreciation is generally charged on depreciable assets having a limited useful life.
- Depreciation is a process of valuation of an asset at its current market price.
- Depreciation is a non-cash expense.
- Under the straight-line method, the annual depreciation charge generally remains constant if residual value and useful life remain unchanged.
Which of the statements given above are correct?
A. 1, 3 and 4 only
B. 1 and 2 only
C. 2, 3 and 4 only
D. 1, 2, 3 and 4
Answer: A
2. A business purchased machinery for ₹5,00,000 and incurred ₹40,000 on installation. It also paid ₹20,000 for transportation. If the machinery is depreciated using the straight-line method over 5 years with a residual value of ₹60,000, the annual depreciation will be:
A. ₹92,000
B. ₹1,00,000
C. ₹1,12,000
D. ₹88,000
Answer: A
3. Consider the following:
- Outstanding expenses are added to the related expense while preparing the final accounts.
- Outstanding expenses are shown as liabilities in the balance sheet.
- Prepaid expenses are deducted from the related expense.
- Prepaid expenses are treated as current liabilities.
Which statements are correct?
A. 1, 2 and 3 only
B. 1 and 4 only
C. 2 and 4 only
D. 1, 2, 3 and 4
Answer: A
4. Which accounting concept primarily requires expenses to be recognised in the same accounting period as the revenues they help generate?
A. Going Concern
**B. Matching Concept
**C. Money Measurement
**D. Dual Aspect
Answer: B
5. A company receives ₹1,20,000 as advance from a customer for services to be provided next year. How should the amount generally be treated at the time of receipt?
A. Revenue
**B. Capital reserve
**C. Liability
**D. Expense
Answer: C
6. Which of the following transactions will affect the accounting equation but will not change the total assets?
A. Purchase of machinery for cash
B. Purchase of goods on credit
C. Payment to a creditor
D. Conversion of a liability into another liability
Answer: A
7. Consider the following statements about a Trial Balance:
- It is prepared mainly to check the arithmetical accuracy of ledger postings.
- Agreement of a Trial Balance guarantees that there are no errors in the books.
- Errors of complete omission may not affect the agreement of Trial Balance.
- Compensating errors may also fail to disturb the Trial Balance.
Which are correct?
A. 1, 3 and 4 only
B. 1 and 2 only
C. 2 and 3 only
D. All four
Answer: A
8. Goods costing ₹30,000 are withdrawn by the proprietor for personal use. The correct accounting treatment is:
A. Purchases A/c Dr.
B. Drawings A/c Dr.
C. Sales A/c Dr.
D. Capital A/c Dr.
Answer: B
9. Under the accrual basis of accounting, revenue is generally recognised when:
A. Cash is necessarily received
B. The transaction becomes earned/realised according to the applicable recognition principle
C. The customer promises to pay
D. The financial year ends
Answer: B
10. Which of the following would normally be classified as a capital expenditure?
A. Routine repairs of machinery
B. Salaries of office employees
C. Cost of installing a newly acquired machine
D. Electricity charges
Answer: C
11. A bank reconciliation statement is primarily prepared to:
A. Calculate bank profit
B. Reconcile differences between the cash book and bank statement
C. Prepare the Trial Balance
D. Calculate depreciation
Answer: B
12. If closing stock is omitted from the final accounts, the immediate effect is generally:
A. Overstatement of gross profit
B. Understatement of gross profit
C. No effect on profit
D. Overstatement of liabilities
Answer: B
13. Which ratio primarily measures a firm's ability to meet its short-term obligations?
A. Debt-Equity Ratio
B. Current Ratio
C. Gross Profit Ratio
D. Return on Capital Employed
Answer: B
Statistics MCQs
14. Consider the following statements about the arithmetic mean:
- It is based on all observations.
- It is affected by extreme values.
- It can always be located by inspection.
- The sum of deviations from the arithmetic mean is zero.
Which statements are correct?
A. 1, 2 and 4 only
B. 1 and 3 only
C. 2 and 3 only
D. All four
Answer: A
15. If every observation in a dataset is increased by 7, then:
A. Mean increases by 7 and standard deviation remains unchanged
B. Mean remains unchanged and standard deviation increases by 7
C. Both mean and standard deviation increase by 7
D. Both remain unchanged
Answer: A
16. If every observation is multiplied by 5, the standard deviation will:
A. Remain unchanged
B. Become five times
C. Become 25 times
D. Become one-fifth
Answer: B
17. Consider the following statements:
- Median is less affected by extreme observations than arithmetic mean.
- Mode is always unique.
- A distribution may have more than one mode.
- Median divides an ordered dataset into two equal parts.
Which are correct?
A. 1, 3 and 4 only
B. 1 and 2 only
C. 2 and 4 only
D. All four
Answer: A
18. A perfectly symmetrical distribution has mean, median and mode:
A. Always different
B. Equal
C. Mean greater than mode
D. Mode greater than median
Answer: B
19. If the coefficient of variation of Series A is lower than Series B, then, generally:
A. Series A has greater absolute variability necessarily
B. Series A is more consistent relative to its mean
C. Series B must have a lower mean
D. Series A must have a higher standard deviation
Answer: B
20. Which measure of dispersion is based on the square root of the average squared deviations from the arithmetic mean?
A. Range
B. Quartile Deviation
C. Standard Deviation
D. Mean Deviation
Answer: C
21. If the correlation coefficient between two variables is zero, it necessarily means:
A. There is no possible relationship of any kind
B. There is no linear correlation
C. One variable causes the other
D. Both variables have equal means
Answer: B
22. The correlation coefficient lies between:
A. 0 and 1 only
B. −1 and +1
C. −∞ and +∞
D. 0 and 100
Answer: B
23. If two variables have a correlation coefficient of −0.95, it indicates:
A. Weak positive association
B. Strong negative linear association
C. No association
D. Perfect positive association
Answer: B
24. In a normal distribution, approximately what percentage of observations lie within one standard deviation of the mean?
A. 50%
B. 68%
C. 95%
D. 99.7%
Answer: B
25. A histogram is particularly appropriate for representing:
A. Continuous frequency distributions
B. Qualitative opinions only
C. Individual names
D. Exact legal provisions
Answer: A
General Knowledge MCQs
26. Consider the following statements regarding the Constitution of India:
- The Constitution establishes India as a sovereign, socialist, secular, democratic republic.
- Fundamental Rights are contained in Part III.
- Directive Principles of State Policy are contained in Part IV.
- Fundamental Duties were part of the original Constitution in 1950.
Which are correct?
A. 1, 2 and 3 only
B. 1 and 4 only
C. 2 and 3 only
D. All four
Answer: A
27. The constitutional provision dealing with equality before law is primarily associated with:
A. Article 14
B. Article 19
C. Article 21
D. Article 32
Answer: A
28. Consider the following statements about the Indian Parliament:
- The President is a component of Parliament.
- Rajya Sabha is a permanent House.
- Lok Sabha can be dissolved.
- Money Bills can originate in Rajya Sabha.
Which statements are correct?
A. 1, 2 and 3 only
B. 1 and 4 only
C. 2, 3 and 4 only
D. All four
Answer: A
29. The Finance Commission of India is constituted under:
A. Article 280
B. Article 324
C. Article 356
D. Article 368
Answer: A
30. Which institution is primarily responsible for maintaining monetary stability and regulating monetary policy in India?
A. SEBI
B. RBI
C. CAG
D. NITI Aayog
Answer: B
31. Consider the following statements about the Comptroller and Auditor General of India:
- The CAG audits government accounts.
- The CAG is a constitutional authority.
- The CAG is appointed by the President of India.
Which are correct?
A. 1 only
B. 1 and 2 only
C. 2 and 3 only
D. 1, 2 and 3
Answer: D
32. Which of the following is NOT a Fundamental Duty?
A. To protect public property
**B. To develop scientific temper
**C. To vote in every election
**D. To respect the National Flag and National Anthem
Answer: C
33. The Indus Valley Civilisation is particularly associated with:
A. Extensive urban planning and drainage systems
B. Permanent Roman settlements
C. Medieval feudal administration
D. Mughal architecture
Answer: A
34. Which Himalayan river is known for its large tributary system and is one of the major rivers of the Indian subcontinent?
A. Godavari
B. Brahmaputra
C. Narmada
D. Tapi
Answer: B
35. Consider the following statements:
- The Tropic of Cancer passes through India.
- The Equator passes through India.
- India has a long coastline.
- The Indian Standard Meridian is based on 82°30′ E longitude.
Which are correct?
A. 1, 3 and 4 only
B. 1 and 2 only
C. 2, 3 and 4 only
D. All four
Answer: A
36. Which of the following pairs is correctly matched?
A. Green Revolution — Food-grain production
B. White Revolution — Coal production
C. Blue Revolution — Petroleum production
D. Golden Revolution — Steel production
Answer: A
37. The GST in India is best described as:
A. A direct tax imposed only on income
B. A destination-based indirect tax
C. A wealth tax
D. A tax imposed only by local bodies
Answer: B
38. Which body conducts elections to Parliament and State Legislatures in India?
A. UPSC
B. Election Commission of India
C. Finance Commission
D. Law Commission
Answer: B
Computer MCQs
39. Consider the following statements about RAM:
- RAM is volatile memory.
- Data stored in RAM is generally lost when power is removed.
- RAM is normally used for temporary storage of programs and data currently being processed.
- RAM is a form of permanent secondary storage.
Which are correct?
A. 1, 2 and 3 only
B. 1 and 4 only
C. 2 and 4 only
D. All four
Answer: A
40. Which statement correctly distinguishes hardware from software?
A. Hardware consists of physical components, while software consists of programs/instructions.
B. Software can exist only inside RAM.
C. Hardware cannot be damaged physically.
D. Software and hardware are identical concepts.
Answer: A
41. Which of the following is primarily an operating system?
A. Linux
B. HTML
C. SQL
D. JPEG
Answer: A
42. Consider the following statements about the Internet:
- HTTP is a protocol used for communication on the Web.
- HTTPS provides encrypted communication using TLS.
- DNS translates domain names into IP addresses and related records.
- DNS is itself a type of computer virus.
Which are correct?
A. 1, 2 and 3 only
B. 1 and 4 only
C. 2 and 4 only
D. All four
Answer: A
43. In MS Excel, a formula generally begins with:
A. #
B. @
C. =
D. &
Answer: C
44. Which Excel function is generally used to calculate the arithmetic mean of selected numerical values?
A. COUNT
B. SUM
C. AVERAGE
D. MAX
Answer: C
45. Which of the following is an example of two-factor authentication?
A. Using two passwords of the same type
B. Password plus a one-time verification code sent to a registered device
C. Using a longer password
D. Changing the username regularly
Answer: B
46. Consider the following statements about computer viruses:
- A virus is a type of malicious software.
- Antivirus software can help detect and remove many forms of malware.
- Every computer virus spreads only through email.
- Keeping software updated can improve security.
Which are correct?
A. 1, 2 and 4 only
B. 1 and 3 only
C. 2 and 3 only
D. All four
Answer: A
47. Which device forwards data packets between different networks?
A. Keyboard
B. Router
C. Monitor
D. Scanner
Answer: B
48. In a database, a primary key is primarily used to:
A. Store duplicate records
B. Uniquely identify records in a table
C. Encrypt the entire database automatically
D. Increase monitor resolution
Answer: B
49. Which of the following is generally considered an open-source operating system?
A. Linux
B. Proprietary firmware only
C. Closed commercial software exclusively
D. None of these
Answer: A
50. Which statement about cloud computing is most appropriate?
A. It means storing or accessing computing resources exclusively on a local hard disk.
B. It can provide computing resources such as storage and processing over a network.
C. It eliminates the need for all cybersecurity measures.
D. It can only be used for email.
Answer: B
51. Which of the following is NOT normally an input device?
A. Keyboard
B. Mouse
C. Scanner
D. Projector
Answer: D
52. A candidate receives an email asking them to urgently click a link and enter their banking password because their account will otherwise be blocked. This is most likely an example of:
A. Phishing
B. Defragmentation
C. Encryption
D. Data compression
Answer: A
Make Daily Practice a Habit
The biggest mistake an aspirant can make is treating mock tests only as an activity to be done after completing the entire syllabus.
Don't wait for the syllabus to finish. Start testing yourself alongside your preparation.
For JKSSB FAA preparation, you can use the JK Exam Library daily practice tests to build a consistent routine. Attempt the questions seriously, note the ones you got wrong, and then return to the relevant concept.
A simple routine can be:
Study → Attempt Daily Test → Check Mistakes → Revise Weak Topic → Repeat
This small cycle can gradually improve both your knowledge and examination temperament.
The purpose of a practice test is not simply to tell you how many questions you got right. Your wrong answers are equally valuable because they tell you exactly where your preparation needs attention.
Why JK Exam Library Can Help in Your FAA Preparation
JKSSB FAA aspirants often have to manage a large amount of study material. Instead of continuously searching for new PDFs and random questions, candidates should focus on structured and regular practice.
JK Exam Library is focused on providing examination-oriented resources for Jammu & Kashmir aspirants, including JKSSB FAA practice questions, mock tests, subject-wise quizzes and previous-year-question-based preparation material.
The daily free tests are particularly useful for candidates who want to maintain regular practice without waiting for a full mock-test schedule.
And remember, difficulty matters. If you are preparing seriously for a competitive examination, practising only very easy questions may give you confidence but may not prepare you for the pressure of an actual paper. Tough statement-based questions force you to read carefully, eliminate options logically and apply concepts rather than simply recognising an answer.
Final Words
The JKSSB FAA examination requires more than memorisation. Accountancy needs conceptual clarity, Statistics needs analytical thinking, General Knowledge needs continuous revision, and Computer requires both factual and practical understanding.
That is why daily practice should become a regular part of your preparation.
Use the JK Exam Library daily free practice tests, attempt questions honestly, analyse your mistakes and keep improving your score. Even if you start with a low score, don't get discouraged. What matters is whether your score, accuracy and speed are improving from test to test.
One test every day may look small, but hundreds of properly analysed questions can make a major difference by the time you enter the examination hall.
So, if you are preparing for JKSSB FAA 2026/2027, don't just study for the exam—practise for the exam.
Attempt. Analyse. Revise. Repeat.
JK Exam Library — Your preparation partner for JKSSB exams.
