FAA 2022 — Accountancy PYQs mapped Chapter 1–27
📘 FAA 2022 — Accountancy PYQs, mapped Chapter 1 → 27
✅ Correction to my earlier audit (26 Aug 2026)
An earlier version of this note claimed Chapters 23, 24, 26, 27 do not exist. That was wrong — I was working from a partial index that listed only Part 1. With both parts now uploaded, the book is confirmed as two volumes:
- Part 1 — Ch 1–22 (Introduction → PFMS), followed by its own MCQ bank + answer key
- Part 2 — Ch 23–28 (page numbers restart): 23 Taxation · 24 Cost Accounting · 25 Cost Management & Budgetary Control · 26 Indian Financial Management System · 27 Developments in Accounting · 28 Additional Content on Previous Topics
So the original analysis's references to Ch 23/24/26/27 were correct. Its remaining problem for 2022 is the question numbering (below).
⚠️ Still true — the analysis maps 2022 to the wrong question numbers
It claims 2022 accountancy = Q31–Q60. In this file (2022-paper.md, header Post: Accounts Assistant (Panchayat), Q.B. Series: A) the real layout is:
| Q1–30 | Q31–40 | Q41–50 | Q51–80 | Q81–110 | Q111–120 |
|---|---|---|---|---|---|
| GK + Panchayati Raj | Statistics | Economics | Computers | Accountancy ✅ | Science |
Here Q31 is a sampling-error question and Q35 is secondary data. The companion 2022-paper-distribution.md states outright that it describes a "2020 booklet, Set C" — a different exam. Use the numbers below, not the analysis's.
Answers: from the answer block appended inside 2022-paper.md (AI-generated, not an official JKSSB key); I re-solved each and they agree.
Coverage: with all 27 chapters uploaded, 30 / 30 questions (100%) now map to a chapter you have.
Ch 1 — Introduction to Accounting
| Q | Question | Ans | Note |
|---|---|---|---|
| 97 | Root cause for financial accounting is — A) Social accounting B) Management accounting C) Human resource accounting D) Stewardship accounting | D | Financial accounting grew out of stewardship — the agent's duty to report to the owner on resources entrusted. Also touched in Ch 27. |
Ch 2 — Basic Accounting Terms
| Q | Question | Ans | Note |
|---|---|---|---|
| 85 | Depreciation is a — A) Cash operating exp B) Non-cash operating exp C) Cash non-operating D) Non-cash non-operating | B | An operating expense with no cash outflow. (Also treated in Ch 3 / Ch 13.) |
| 87 | Drawings must be deducted from — A) Liability B) Gross Profit C) Capital D) Net Profit | C | Drawings reduce the owner's Capital. |
| 88 | Wages paid for installation of new machinery should be — B) debited to the Machinery Account | B | Capital expenditure → capitalised into the asset's cost, not charged to Wages. |
| 90 | Receipt Voucher is — D) Record of receipt of cash and bank | D | Evidences money coming in. (Fuller treatment in Ch 6.) |
| 102 | Income tax paid on business income by a sole proprietor is — C) deducted from capital account in the balance sheet | C | A proprietor's tax is personal → treated like Drawings, never a business expense. |
Ch 3 — Basic Accounting Concepts
| Q | Question | Ans | Note |
|---|---|---|---|
| 105 | Which Concept suggests the exclusion of human resource in the Balance Sheet? — B) Money Measurement | B | Only money-measurable items are recorded. ⭐ Repeated as 2024·Q36 — identical. |
Ch 4 — Accounting Equation
| Q | Question | Ans | Note |
|---|---|---|---|
| 83 | Capital 4,00,000 · Net profit 3,00,000 · Accrued Income 1,00,000 · Provision for taxes 75,000 · Cash & Bank 1,25,000 · Investments 2,00,000 · Liabilities 80,000 · Fixed assets 4,30,000 → Balance Sheet total? | C — ₹8,55,000 | A = L + C. Liabilities side 4,00,000+3,00,000+75,000+80,000 = 8,55,000; Assets side 1,00,000+1,25,000+2,00,000+4,30,000 = 8,55,000. Presentation → Ch 14. |
Ch 5 — Double Entry, Journal & Rules of Journalizing
| Q | Question | Ans | Note |
|---|---|---|---|
| 91 | Drawings account is classified under — B) Personal | B | Relates to the proprietor (a person). |
| 92 | A Nominal account with a debit balance represents — D) Expenses/Losses | D | Nominal: debit = expense/loss, credit = income/gain. |
| 95 | Nominal Account is classified under — A) Impersonal | A | Impersonal = Real + Nominal. |
| 96 | Goods given as charity should be — A) Credited to Purchases account | A | Charity A/c Dr … To Purchases A/c — goods leave at cost; never Sales (no sale occurred). |
| 98 | Correct adjusting entry for prepaid expenses — A) Dr Prepaid Expense, Cr Expense | A | The unexpired portion is moved out of the expense into an asset. (Also Ch 11.) |
| 101 | Which best explains the double entry system? — C) Receiver is debit; Giver is credit | C | The Personal Account golden rule. |
| 104 | Cheque received, deposited, later dishonoured → B) customer's account being debited | B | The original receipt is reversed — the customer owes again. (Also Ch 9.) |
Ch 12 — Trading Account
| Q | Question | Ans | Note |
|---|---|---|---|
| 94 | Basis for allocating Carriage inward between pre- and post-incorporation periods — C) Purchases | C | Carriage inward varies with purchases, so it is apportioned on the purchases ratio. |
| 103 | The balance remaining after deducting gross profit from sales — A) Cost of Goods Sold | A | Sales − Gross Profit = COGS. |
| 110 | Excluded from the cost of stock — D) Salary of Purchasing staff | D | Inventory cost = purchase price + carriage inward + import duties. Staff salary is a period cost. |
Ch 13 — Profit & Loss Account
| Q | Question | Ans | Note |
|---|---|---|---|
| 84 | Closing debtors 1,00,000; opening provision 1,000; provision to be 5% of debtors → additional provision charged to P&L? | C — ₹4,000 | Required 5% × 1,00,000 = 5,000; less existing 1,000 = 4,000. |
| 89 | The credit balance of a retained earnings statement represents — A) Undistributed Profit | A | Profit retained in the business, not yet distributed as dividend. |
| 109 | Firm omitted the provision for bad & doubtful debts → impact? — B) Net Profit would increase | B | Omitting an expense overstates net profit. Gross profit is unaffected (the provision sits in P&L, not Trading). |
Ch 15 — Bank Reconciliation Statement
| Q | Question | Ans | Note |
|---|---|---|---|
| 82 | Starting from the Cash Book balance, how are direct deposits by customers adjusted to reach the Pass Book balance? — A) Added | A | The bank has credited them but the cash book has not recorded them → add. |
| 93 | A bank pass book is a copy of — C) The customer's account in the bank's ledger | C | ⭐ Repeated as 2024·Q49 — identical. |
Ch 16 — Partnership Accounts
| Q | Question | Ans | Note |
|---|---|---|---|
| 106 | "Liability of at least one partner is unlimited whereas others are limited" → B) Limited Partnership | B | A limited partnership must have ≥1 general partner with unlimited liability. |
| 108 | Jack contributes land: historical cost 50,000, book value 25,000, market value 30,000 → his account is increased by? | B — ₹30,000 | Assets brought into a firm are recorded at current market value. |
Ch 17 — Cash-Based Single Entry System
| Q | Question | Ans | Note |
|---|---|---|---|
| 100 | Account used in single entry / incomplete records to obtain credit sales — C) Debtors Account | C | The Total Debtors A/c is balanced to derive the missing credit-sales figure. |
| 107 | Statement of financial position produced from incomplete records — B) Statement of affairs | B | ⭐ Repeated as 2024·Q43 — identical. |
Ch 19 — Financial Audit
| Q | Question | Ans | Note |
|---|---|---|---|
| 81 | First step of a financial audit — A) Planning the audit | A | Sequence: Planning → determining scope → gathering evidence → report. |
Ch 22 — Public Financial Management System
| Q | Question | Ans | Note |
|---|---|---|---|
| 86 | PFMS was earlier known as — A) Central Plan Schemes Monitoring System (CPSMS) | A | ⭐ Repeated as 2024·Q42 — identical. |
| 99 | The biggest strength of PFMS is its integration with — D) Core banking system in the country | D | CBS integration is what enables real-time DBT validation. |
Supporting chapters
Ch 6 (Voucher) underpins Q90 · Ch 9 (Cash Book) underpins Q104 · Ch 11/14 (Financial Statements & Balance Sheet) underpin Q83, Q89, Q98 · Ch 27 (Developments in Accounting) underpins Q97.
📊 Chapter-wise distribution — 2022 (Q81–110)
| Chapter | Questions | Count |
|---|---|---|
| Ch 5 — Double Entry & Journalizing | 91, 92, 95, 96, 98, 101, 104 | 7 ⭐ |
| Ch 2 — Basic Accounting Terms | 85, 87, 88, 90, 102 | 5 ⭐ |
| Ch 12 — Trading Account | 94, 103, 110 | 3 |
| Ch 13 — Profit & Loss Account | 84, 89, 109 | 3 |
| Ch 15 — BRS | 82, 93 | 2 |
| Ch 16 — Partnership Accounts | 106, 108 | 2 |
| Ch 17 — Single Entry System | 100, 107 | 2 |
| Ch 22 — PFMS | 86, 99 | 2 |
| Ch 1 — Introduction to Accounting | 97 | 1 |
| Ch 3 — Accounting Concepts | 105 | 1 |
| Ch 4 — Accounting Equation | 83 | 1 |
| Ch 19 — Financial Audit | 81 | 1 |
| Total | 30 |
What 2022 rewards
Ch 5 + Ch 2 = 12 of 30 marks (40%) — the fundamentals carry this paper. Add Final Accounts (Ch 12–14) = 6 and you reach 60% from six chapters. Note what is completely absent in 2022: no Taxation and no Cost Accounting questions at all — that changed sharply in 2024.
🔗 Related
- Paper: 2022-paper · Distribution: 2022-paper-distribution (⚠️ describes a different paper)
- Companion: 2024-Accountancy-Chapterwise
- INDEX · FAA-Study-Plan · FAA-Prediction-and-Focus-Analysis
