Junior Assistant (Accounts) case studies
Junior Assistant (Accounts) · Put your knowledge to work in context.
The Junior Assistant (Accounts) exam is an entry-level recruitment test used by public-sector employers, universities, and similar institutions to screen candidates for clerical accounting posts. The role sits at the base of the finance function: posting entries, maintaining ledgers and cash books, preparing bank reconciliations, handling vouchers and supporting documents, and assisting senior accounts staff with reports and returns. The Junior Assistant (Accounts) case studies are 5 cases and about 3,350 words.
1The Suspense Account That Would Not Close
Meera is the only accountant at a small trading firm. She extracted the trial balance at 31 March 2025 and found the debit column short by ₹20,200.
657 words, about 3 min2The Reconciliation That Was Eight Thousand Short
On 31 March 2025 the cash book of Ravi Traders showed a debit balance of ₹1,86,420; the bank statement for the same date showed ₹1,75,370 credit. A junior clerk prepared a reconciliation showing ₹1,78,370 and could not explain the gap.
494 words, about 2 min3Composition Scheme, GST on Invoices and Three TDS Questions
Sunrise Traders is a proprietorship in Pune trading in hardware. Turnover for FY 2024-25 was ₹1.42 crore and all sales were within Maharashtra.
755 words, about 4 min4Make It or Buy It When the Full Cost Lies
Kaveri Engineering makes 24,000 units of component X a year. The cost sheet shows direct material ₹42, direct labour ₹18, variable overhead ₹15, and fixed overhead absorbed at ₹25 per unit on normal capacity, so the full cost is ₹100 per unit.
676 words, about 3 min5The School Trust With One Accountant
Anand Education Trust runs a school with 1,200 students and collects fees in cash and by cheque, about ₹42 lakh a month. One accountant, Suresh, receives the cash, issues handwritten receipts from a counterfoil book, prepares the bank reconciliation, and keeps the cheque book and the trust's rubber stamp.
768 words, about 4 min