RSMSSB Junior Accountant study materials
RSMSSB Junior Accountant study resources

RSMSSB Junior Accountant case studies

RSMSSB Junior Accountant · Put your knowledge to work in context.

The RSMSSB Junior Accountant examination is the recruitment gateway to clerical and accounting posts in the Rajasthan Subordinate and Ministerial Services, conducted by the Rajasthan Subordinate and Ministerial Services Selection Board (RSMSSB), Ajmer. Candidates who clear it are typically placed in State Government departments, directorates and district offices where they maintain cash books, journals, ledgers and vouchers, prepare pay bills and reconciliation statements, and assist in budget and audit work. The RSMSSB Junior Accountant case studies are 5 cases and about 2,590 words.

1

Bank Reconciliation at a Jaipur Handloom Supplier

You are the junior accountant at M/s Sanganer Handloom Supplies, Jaipur. On 31 March 2024 the cash book shows a debit balance of ₹1,84,500 in the bank column, while the bank statement shows a credit balance of ₹2,06,300.

567 words, about 3 min
2

Choosing an Average for a PACS Bonus Claim

A Primary Agricultural Credit Society (PACS) in Kota district reports fertilizer sales (₹ thousand) for seven months: 120, 135, 128, 300, 142, 138, 150. The 300 occurred when a bulk supply was made to a newly opened cooperative dairy; no similar order is expected next year.

499 words, about 2 min
3

Cultural Accuracy and Budget in a Chittorgarh Festival

A district cultural festival committee in Chittorgarh has ₹2,00,000 for four proposed items. Proposal A: Ghoomar performance by a women's group from Mewar, ₹80,000.

498 words, about 2 min
4

Municipal Budget Classification and a Salary Hike Proposal

The newly constituted Municipal Council of a town in Rajasthan is finalising its budget. Estimated receipts: tax revenue ₹4.2 crore; non-tax revenue ₹1.1 crore; State Finance Commission grant ₹2.5 crore (revenue grant); sale of surplus land ₹2.0 crore; bank loan ₹2.5 crore.

531 words, about 3 min
5

Spreadsheet Payroll Errors at a Panchayat Samiti

A junior accountant at a Panchayat Samiti maintains a spreadsheet for 45 employees. Columns: A Employee ID, B Name, C Basic Pay, D DA%, E HRA, F Deductions, G Net Pay, H Deduction %.

495 words, about 2 min