JKSSB Finance Account Assistant (FAA) — Syllabus & Exam Pattern

Quick facts

• Questions: 120 MCQs
• Total Marks: 120 (1 mark each)
• Duration: 2 hours
• Neg. Marking: −0.25 per wrong answer
• Key Subject: J&K Financial Code & Government Accounting
• Vacancies (2024): 637 posts
• Qualification: Graduation (Commerce preferred)
• Domicile: J&K Domicile mandatory

About JKSSB FAA

The JKSSB Finance Account Assistant (FAA) is a Group C post under the Finance Department and District Treasury Offices of J&K UT. FAAs process government bills and vouchers, maintain treasury accounts, record daily financial transactions in cash books, check pay and allowance claims of government employees, maintain GPF accounts, and assist in the preparation of budget estimates. With 637 posts in the 2024 batch and result declared in 2025, it is a sought-after post for candidates with commerce or accounts backgrounds.

The 2024 FAA exam had 120 objective-type MCQ questions, 120 marks, 2-hour duration, and −0.25 negative marking. The paper covered Finance & Accounts (the core post-specific section testing J&K Financial Code, Treasury Code, and accounting principles), Financial Rules & Procedures, General Knowledge & Current Affairs, Reasoning, and English. The Finance & Accounts section distinguishes serious FAA aspirants from general JKSSB candidates.

The 2024 FAA paper (January 2024, 120 questions, fully solved) is on Ministry of Papers. The Finance section questions that year heavily tested the J&K Financial Code volumes, contingency expenditure rules, and government accounting classification (Major Head, Minor Head, Sub-head structure).

Previous year papers

• Fully Solved JKSSB Finance Accounts Assistant Question Paper 2024 2024 - 120 questions

Finance & Government Accounting (25–30 Qs) — Post-specific

• J&K Financial Code Volume I — General principles, definition of public money, custody of public moneys, appropriation of grants
• J&K Financial Code Volume II — Departmental regulations, expenditure procedure, contingency expenditure
• J&K Treasury Code — Treasury functions, cheque payments, treasury receipts, pension payments
• Government Accounting — Double-entry principles, debit/credit, capital vs revenue expenditure
• Classification of accounts — Consolidated Fund of India, Contingency Fund, Public Account (J&K)
• Major Head, Minor Head, Sub-head, Detailed Head, Object Head structure
• Pay & Allowances — Basic pay, DA (Dearness Allowance), HRA (House Rent Allowance), CCA, TA/DA rules
• General Provident Fund (GPF) — Subscription, advance rules, final withdrawal, nomination
• Pension — Types (superannuation, invalid, family pension), calculation basis, commutation
• Appropriation Accounts — Surrender of savings, re-appropriation, excess over grants
• Internal Audit — Objectives, types, inspection notes, audit objections
• Bank Reconciliation Statement — Reconciling treasury balance with bank statement

Financial Rules & Procedures (20–25 Qs)

• J&K Budget Manual — Budget cycle, demands for grants, vote on account
• Contract procedures — Tenders, Limited Tender Enquiry (LTE), Single Tender
• Store purchase rules — Purchase Committee, GeM (Government e-Marketplace) in J&K
• Advance procedures — Travelling Advance, House Building Advance, Vehicle Advance
• Contingency expenditure — Drawing & Disbursing Officer (DDO) responsibilities
• Bill preparation — Establishment bills, contingency bills, works bills
• Treasury Single Account — Concept, operation in J&K

General Knowledge & J&K Current Affairs (25–30 Qs)

• J&K Finance — J&K Budget highlights, GSDP, major revenue sources
• J&K History, Geography, Administration
• Indian Economy — Union Budget highlights, RBI, banking basics
• National & J&K Current Affairs

Reasoning Ability (15–20 Qs)

• Analogy, Series, Classification
• Coding-Decoding, Blood Relations, Direction Sense
• Syllogisms, Arrangement Puzzles
• Non-Verbal Reasoning

English Language (10–15 Qs)

• Grammar, Vocabulary, Sentence Correction
• Comprehension, Fill in the Blanks
• One-Word Substitution, Idioms & Phrases