PAA 2020 — Accountancy Analysis & Relationship to FAA
1. The "2022 Panchayat paper" it compares against is not a separate exam. It is a second booklet series of this same 10 Nov 2020 exam (2022-paper). So the 69 % / 100 % "recycling" figures below measure one exam against itself, not one year against the next. They do not show that JKSSB recycles across years. 2. The real FAA 2022 paper has since been recovered (FAA-2022-paper, 6 Mar 2022). Measured against it, this paper's accountancy block shares ZERO questions with FAA 2022 — while FAA 2022 → FAA 2024 repeats 7 of 30 (23 %).
⭐ What still stands: the syllabus-boundary finding (PAA stops before Taxation, Costing, Financial Management and IFMS — 17 of 60 FAA accountancy marks), the 4 questions that did cross into FAA 2024, and the value of this paper as Ch 1–22 practice. ➡️ Current analysis: Four-Paper-Comparison.
🧮 PAA 2020 — ACCOUNTANCY ANALYSIS
Paper: JKSSB Panchayat Accounts Assistant, conducted 10 November 2020, 1,850 posts Source file: PAA-2020 · Accountancy block: Q81–Q110 (30 questions) Checked against: its own series-A booklet (2022-paper), the FAA 2022 paper (FAA-2022-paper) and the FAA 2024 paper (2024-paper)
🚨 THE HEADLINE — this paper is being recycled
I compared all 30 accountancy stems against both later papers by text similarity. The result is dramatic:
| Comparison | Verbatim / near-verbatim repeats |
|---|---|
| PAA-2020 ↔ its own series-A booklet — Accountancy | ⭐ 30 of 30 (100%) (corrected 1 Sep 2026 — same exam, reordered) |
| PAA-2020 → 2022 Panchayat paper — Statistics/Maths | ⭐⭐ 10 of 10 (100%) |
| PAA-2020 → FAA 2024 — Accountancy | 4 of 29 (14%) |
| PAA-2020 → FAA 2022 — Accountancy (added 1 Sep 2026) | ❌ 0 of 30 (0%) |
Most matches scored 0.96–1.00 similarity — i.e. word-for-word identical, only the question numbers moved. Its entire statistics and maths block was reused, 10 out of 10, merely reordered.
What this means: JKSSB recycles heavily within a post's lineage. Doing old PAA papers is not optional revision — it is direct preparation.
📜 1. How PAA relates to FAA — the syllabus boundary
PAA and FAA are sibling exams. Both are JKSSB accounts posts, both carry a 30-mark accountancy block, and both draw on the same CA Lateef textbook. But the syllabus is not the same length:
PAA covers roughly FAA Chapters 1–22 — accounting fundamentals through to PFMS. It does NOT cover FAA Ch 23 (Taxation), Ch 24 (Cost Accounting), Ch 25 (Budget), Ch 26 (IFMS) or Ch 27.
The 2020 paper proves it. Across all 30 accountancy questions there is:
- ❌ Zero Taxation · ❌ Zero Cost Accounting · ❌ Zero Budget · ❌ Zero Indian Financial System
Compare that with FAA 2024, where Taxation alone was 5 marks and Cost Accounting 3 — 8 marks from chapters PAA never touches.
What that means for you
| Use PAA papers for | Do NOT use PAA papers for |
|---|---|
| ✅ FAA Chapters 1–22 — the fundamentals half | ❌ Ch 23 Taxation (5 marks in FAA 2024) |
| ✅ Journal, ledger, vouchers, trial balance | ❌ Ch 24 Cost Accounting (3 marks) |
| ✅ Final Accounts, BRS, Partnership, Single Entry | ❌ Ch 25 Budget · Ch 26 IFMS · Ch 27 Developments |
| ✅ PFMS, Financial Audit |
⭐ PAA papers give you an extra practice set for two-thirds of the FAA syllabus — and nothing at all for the third that grew fastest in 2024.
🔁 2. FOUR QUESTIONS CROSSED FROM THIS PAPER INTO FAA 2024
Four questions from this paper reappeared word-for-word (similarity 1.00) in the FAA 2024 paper.
This section previously said they appear in "all three papers". The third column below is the second booklet series of this very exam, not a later paper — so it counts once. They appear in two exams: PAA 2020 and FAA 2024. Still a real cross-post repeat, and still worth learning.
| # | Question | PAA 2020 | (same exam, series A) | FAA 2024 |
|---|---|---|---|---|
| 1 | "Which concept suggests the exclusion of human resource in balance sheet?" → Money Measurement | Q93 | Q105 | Q36 |
| 2 | "The Public Financial Management System (PFMS) was earlier known as…" → CPSMS | Q83 | Q86 | Q42 |
| 3 | "A bank pass book is a copy of…" → the customer's account in the bank's ledger | Q95 | Q93 | Q49 |
| 4 | "Statement of financial position produced from incomplete accounting records is commonly known as…" → Statement of Affairs | Q90 | Q107 | Q43 |
Note the pattern: two are pure definitions (concept and pass book), two are name-recall (CPSMS, Statement of Affairs). Nothing here requires calculation.
📊 3. Chapter-wise map of the 30 questions
| Chapter | Questions | Count |
|---|---|---|
| Ch 2 — Basic Accounting Terms | 87, 92, 99, 106 | 4 ⭐ |
| Ch 5 — Double Entry & Journalizing | 85, 86, 102, 110 | 4 ⭐ |
| Ch 12 — Trading Account | 82, 94, 105, 107 | 4 ⭐ |
| Ch 13 — Profit & Loss Account | 89, 96, 109 | 3 |
| Ch 15 — Bank Reconciliation | 95, 103, 104 | 3 |
| Ch 16 — Partnership Accounts | 81, 98 | 2 |
| Ch 17 — Single Entry | 84, 90 | 2 |
| Ch 22 — PFMS | 83, 100 | 2 |
| Ch 1 — Introduction | 91 | 1 |
| Ch 3 — Accounting Concepts | 93 | 1 |
| Ch 6 — Vouchers | 97 | 1 |
| Ch 11 — Financial Statements (adjustments) | 88 | 1 |
| Ch 7 / 10 — Ledger & Trial Balance | 108 | 1 |
| Ch 19 — Financial Audit | 101 | 1 |
| Total | 30 |
⭐ Ch 2 + Ch 5 + Ch 12 = 12 of 30 (40%) — the exact same fundamentals-heavy profile as the 2022 paper.
What the questions actually test
| Question | Chapter | Concept |
|---|---|---|
| 81 | 16 | Partner contributes land — recorded at market value, not historical cost |
| 82 | 12 | Carriage inward allocation, pre/post incorporation — basis is time or purchases |
| 84 | 17 | Debtors A/c gives credit sales in incomplete records |
| 85 · 102 | 5 | Drawings = Personal · Nominal account classification |
| 86 | 5/13 | A Nominal account with a debit balance = an expense/loss |
| 87 · 99 | 2 | Drawings and the proprietor's income tax reduce CAPITAL |
| 88 | 11 | Prepaid expense entry → Debit Prepaid Expense, Credit Expense |
| 89 · 109 | 13 | Provision for bad debts — charge = required − existing |
| 91 | 1 | Root cause of financial accounting = Stewardship |
| 92 | 2 | Wages for installing machinery → capitalise |
| 94 | 12 | What is excluded from the cost of stock |
| 96 | 13/14 | Credit balance of retained earnings = accumulated profit |
| 97 | 6 | Receipt voucher |
| 98 | 16 | One partner unlimited, others limited → Limited Partnership |
| 100 | 22 | PFMS's strength = integration with the Core Banking System |
| 101 | 19 | First step of an audit = Planning |
| 103 | 9/15 | Dishonoured cheque treatment |
| 104 | 15 | BRS — direct deposits, starting from the cash book |
| 105 | 12 | Sales − Gross Profit = COGS |
| 106 | 2 | Depreciation — a non-cash operating expense |
| 107 | 12 | Goods given as charity → deduct from Purchases |
| 110 | 5 | Definition of the double entry system |
🎯 4. What to do with this paper
- Attempt Q81–110 under timed conditions (~25 minutes) before you look at anything else.
- Then attempt the 2022 Panchayat block (Q81–110) — you should recognise roughly 20 of the 30. If you don't, that gap is your revision list.
- Then attempt FAA 2024 (Q31–60) — expect the 4 repeats plus a much heavier taxation and costing load.
- Cover taxation and costing separately — no PAA paper will ever test them.
Where it fits with the rest of the vault
| File | Use |
|---|---|
| FAA-ACCOUNTANCY-CHEAT-SHEET | The 30-mark condensed sheet — all four three-peat questions are already on it |
| FAA-ACCOUNTANCY-ALL-SHORT-NOTES | Full 27-chapter notes |
| 2022-Accountancy-Chapterwise · 2024-Accountancy-Chapterwise | The two later papers, mapped |
⚠️ 5. Caveats — read before relying on this
I originally wrote here that PAA-2020.md had no answer key. That was wrong. The full key for all 120 questions is at the very end of the file, written as bare NN X lines (e.g. 91 D) — which is why a keyword search for "answer" missed it.
The accountancy key (Q81–110):
81 B · 82 C · 83 A · 84 C · 85 B · 86 D · 87 C · 88 A · 89 C · 90 B · 91 D · 92 B · 93 B · 94 D · 95 B · 96 A · 97 D · 98 B · 99 C · 100 D · 101 A · 102 A · 103 B · 104 A · 105 A · 106 B · 107 A · 108 C · 109 B · 110 C
⭐ This key also independently validated 10 of 10 of the vault's statistics answers — see PAA-vs-FAA-Three-Paper-Comparison. The chapter mapping above is still mine and remains worth cross-checking, but the answers themselves are now official.
2022-paper-distribution.md still does not match any paper we hold.That file claims to describe a "2020 Question Booklet (Set C, Series 68)" with Statistics at Q71–80 and Mathematics at Q81–90.
This PAA-2020 paper has no Mathematics section at all — its own header lists GK 30 · Accounts 30 · Computer 30 · Science 10 · Economics 10 · Statistics 10 — and Accounts sits at Q81–110.
So the distribution file matches neither the 2022 paper nor this 2020 paper. ⭐ It has now failed three separate checks. Do not use it for section mapping. (See PROJECT-LOG Sections 3.5 and 3.13.)
The paper stored as FAA-PYQs/2022/2022-paper.md is itself an Accounts Assistant (Panchayat) booklet, not a Finance Account Assistant paper. Given it recycles ~69% of this 2020 paper's accountancy and 100% of its statistics, the two are best treated as one PAA lineage, with FAA 2024 as the only true FAA paper in the vault.
🔗 Related
- PAA-vs-FAA-Three-Paper-Comparison — all three papers compared across Accountancy, Statistics, Maths and Economics
- PAA-2020 — the paper itself
- FAA-ACCOUNTANCY-CHEAT-SHEET · FAA-ACCOUNTANCY-ALL-SHORT-NOTES
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