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100+ Free Junior Assistant (Accounts) Practice Questions

Pass your MSEDCL Junior Assistant (Accounts) Online Examination (Advt No. 05/2023) exam on the first try — instant access, no signup required.

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Key Facts: Junior Assistant (Accounts) Exam

75 Q

Official online-test question count in 75 minutes

MSEDCL Information Handout Advt 05/2023

150→100

Raw marks converted for merit

MSEDCL Advt No. 05/2023

No interview

Selection based on online test only

MSEDCL Advt No. 05/2023 §6.5

₹500+GST

Open category application fee

MSEDCL Advt No. 05/2023

468

Vacancies notified in Advt 05/2023

MSEDCL Advt No. 05/2023

MSEDCL JA Accounts: 75 Q / 75 min online test (150 marks→100), accounts+reasoning+quant+Marathi, no interview, fees ₹500+GST or ₹250+GST.

Sample Junior Assistant (Accounts) Practice Questions

Try these sample questions to test your Junior Assistant (Accounts) exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which accounting equation is fundamental to double-entry bookkeeping?
A.Assets = Liabilities + Capital
B.Assets = Liabilities − Capital
C.Assets + Liabilities = Capital
D.Assets − Capital = Revenue
Explanation: The accounting equation states that Assets equal Liabilities plus Capital (Owner's Equity). Every transaction keeps this equality intact under double-entry bookkeeping.
2In a journal entry, which side records the debit?
A.Left side
B.Right side
C.Either side as preferred
D.Only the narration side
Explanation: By convention, debits are recorded on the left side of a journal entry or ledger account, and credits on the right. The narration explains the entry but is not a posting side.
3Purchase of machinery for cash is recorded by debiting Machinery and crediting:
A.Cash
B.Purchases
C.Capital
D.Creditors
Explanation: Machinery (asset) increases with a debit. Cash decreases, so Cash is credited. Purchases is for goods for resale, not fixed assets bought for use.
4A Trial Balance is primarily prepared to:
A.Check arithmetical accuracy of ledger balances
B.Show profit for the year
C.Replace the balance sheet
D.Record day-to-day cash sales
Explanation: A Trial Balance lists debit and credit balances to verify that total debits equal total credits. It does not compute profit or replace financial statements.
5Which account is a real account?
A.Machinery Account
B.Rent Account
C.Salary Account
D.Discount Allowed Account
Explanation: Real accounts relate to assets and liabilities (e.g., Machinery). Rent, Salary, and Discount Allowed are nominal (expense) accounts.
6GST stands for:
A.Goods and Services Tax
B.General Sales Tariff
C.Government Service Tax
D.Gross State Tax
Explanation: GST is Goods and Services Tax, India's destination-based indirect tax on supply of goods and services, replacing many earlier indirect taxes.
7Depreciation is charged on:
A.Fixed assets
B.Current assets like stock
C.Cash balance
D.Prepaid expenses only
Explanation: Depreciation allocates the cost of tangible fixed assets over their useful life. Stock, cash, and prepaid expenses are not depreciated under standard accounting.
8A bank reconciliation statement is prepared to reconcile the difference between:
A.Cash Book bank balance and Pass Book balance
B.Trial Balance and Balance Sheet
C.Purchases Book and Sales Book
D.Journal and Ledger only
Explanation: Bank reconciliation explains timing and recording differences between the bank column of the Cash Book and the bank's Pass Book (statement) balance.
9Capital introduced by the proprietor is credited to:
A.Capital Account
B.Drawings Account
C.Cash Account only without capital
D.Purchases Account
Explanation: Owner's investment increases capital, so Capital Account is credited. Cash/Bank is debited for the asset received. Drawings reduce capital.
10Which statement shows the financial position of a business on a particular date?
A.Balance Sheet
B.Trading Account
C.Cash Book
D.Journal Proper
Explanation: The Balance Sheet presents assets, liabilities, and capital at a point in time. Trading Account measures gross profit for a period; Cash Book and Journal are books of original entry.

About the Junior Assistant (Accounts) Exam

The MSEDCL Junior Assistant (Accounts) online test (Advt No. 05/2023) recruits graduates for contractual Junior Assistant (Accounts) roles with later absorption as LDC (Accounts). Per the official Information Handout, the test has 75 objective questions in 75 minutes across Professional Knowledge (25/50), Reasoning (20/40), Quantitative Aptitude (15/30), and Marathi Language (15/30). Marks are converted to a 100-point scale for merit. The advertisement states candidates are selected on online-test performance and that no interview will be conducted. Application fees are ₹500+GST (Open) or ₹250+GST (Reserved/Orphan). This free practice bank provides 100 exam-aligned four-option questions weighted toward accounts and aptitude.

Assessment

Professional Knowledge 25 Q/50 marks; Reasoning 20 Q/40; Quantitative Aptitude 15 Q/30; Marathi Language 15 Q/30. Total 75 Q / 150 marks / 75 minutes; results converted to 100 marks.

Time Limit

75 minutes

Passing Score

Open category below 40/100 (converted) fails; reserved-category rules per Advt 05/2023; merit from online test only

Exam Fee

Open ₹500+GST; Reserved Category/Orphan ₹250+GST (Maharashtra State Electricity Distribution Co. Ltd. (MSEDCL))

Junior Assistant (Accounts) Exam Content Outline

33.33%

Professional Knowledge

B.Com/BMS/BBA accounts and professional knowledge topics

26.67%

Reasoning

Verbal and non-verbal reasoning for the online test

20.00%

Quantitative Aptitude

Arithmetic and quantitative problem solving

20.00%

Marathi Language

Marathi grammar, vocabulary, and usage

How to Pass the Junior Assistant (Accounts) Exam

What You Need to Know

  • Passing score: Open category below 40/100 (converted) fails; reserved-category rules per Advt 05/2023; merit from online test only
  • Assessment: Professional Knowledge 25 Q/50 marks; Reasoning 20 Q/40; Quantitative Aptitude 15 Q/30; Marathi Language 15 Q/30. Total 75 Q / 150 marks / 75 minutes; results converted to 100 marks.
  • Time limit: 75 minutes
  • Exam fee: Open ₹500+GST; Reserved Category/Orphan ₹250+GST

Keys to Passing

  • Complete 500+ practice questions
  • Score 80%+ consistently before scheduling
  • Focus on highest-weighted sections
  • Use our AI tutor for tough concepts

Junior Assistant (Accounts) Study Tips from Top Performers

1Prioritize Professional Knowledge—it carries 50 of 150 raw marks.
2Practice Marathi daily; it is a full scoring section, not merely qualifying.
3Drill quant with calculations under time pressure (15 questions / 30 marks).
4After mocks, convert your 150-scale score to 100 to compare with the 40-mark Open cut referenced in the advertisement.
5Keep document originals ready early—wait-list DV is zone-allocated.

Frequently Asked Questions

What is the MSEDCL Junior Assistant exam pattern?

Per the Advt 05/2023 Information Handout, the online test has Professional Knowledge (25 Q/50 marks), Reasoning (20/40), Quantitative Aptitude (15/30), and Marathi Language (15/30)—75 questions, 150 marks, 75 minutes.

Is there an interview?

No. Advt No. 05/2023 states candidates will be selected on the basis of performance in the online test and no interview will be conducted.

What is the application fee?

Open Category / applied against Open: ₹500 + GST. Reserved Category / Orphan: ₹250 + GST.

What qualification is required?

B.Com / BMS / BBA with MSCIT or its equivalent, as specified in the advertisement.

How are results calculated?

The online test is scored out of 150 marks and converted to 100 marks for preparing the merit list with social and horizontal reservation.