JKSSB Finance Account Assistant Mock Test with Answer Keys, Download Free PDF Here

1. The main objective of Book-keeping is:
 (a) Complete recording of transactions 
 (b) Ascertainment of Financial effect on the 
 (c) Analysis and interpretation of data
(d) Both (a) & (b)
2. Which of the following transactions is not of 
financial character?
 (a) Purchase of goods on credit
(b) Purchase of building
 (c) Payment of salaries
(d) Strike by employees
3. Internal users of accounting information are:
 (a) Creditors
(b) Potential investors
 (c) Managers
(d) Researchers
4. External users of accounting information are:
 (a) Researchers
(b) Government
 (c) Tax authorities 
(d) All of the above
5. Which of the following is correct?
 (a) Assets = Liabilities – Capital 
(b) Assets = Capital – Liabilities 
 (c) Assets = Liabilities + Capital
(d) Assets = External Equities
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