JKSSB Accounts Assistant (Finance) - General English: Blanks, Pronouns, Homonyms/Homophones & Clauses 50 MCQs

JKSSB Accounts Assistant (Finance) - General English: Blanks, Pronouns, Homonyms/Homophones & Clauses

Targeted 60 MCQ Practice Module focusing on: Comprehension Fill-in-the-Blanks (Phrases & Pronouns), Homonyms, Homophones, and Clauses.

Select your answers and click Submit Assessment Answers at the bottom to calculate your total score and review explanations.

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SECTION I: Fill in the Blanks – Phrases (Phrasal Verbs / Idioms) [Questions 1 to 10]

1. The accountant decided to _______ the discrepancy in the ledger before submitting the report.

look up look into look after look out

Explanation: "Look into" means to investigate. The accountant needed to investigate the discrepancy before submission.

2. Despite the tight deadline, the audit team managed to _______ the reconciliation on time.

carry on carry away carry off carry out

Explanation: "Carry out" means to perform or execute a task. The team executed the reconciliation successfully.

3. The new clerk had to _______ the filing system quickly to keep pace with his colleagues.

pick up pick on pick out pick at

Explanation: "Pick up" means to learn something quickly, which fits the context of the new clerk learning the system.

4. The manager asked the staff to _______ any errors in the trial balance immediately.

point at point out point to point up

Explanation: "Point out" means to indicate or draw attention to something, which matches identifying errors.

5. The finance department will _______ the budget proposal at tomorrow's meeting.

take off take in take after take up

Explanation: "Take up" means to begin discussing or dealing with a matter, fitting the context of discussing the budget.

6. He had to _______ his resignation after the fraud was discovered.

put in put off put up put down

Explanation: "Put in" (a resignation) means to formally submit it.

7. The auditor decided to _______ the suspicious transactions for further scrutiny.

set aside set out set up set off

Explanation: "Set aside" means to separate something for later, closely matching the idea of flagging transactions for review.

8. The company had to _______ several old employees due to the recession.

lay down lay off lay out lay up

Explanation: "Lay off" means to dismiss employees, usually due to lack of work or financial difficulty.

9. The cashier could not _______ the cash shortage of Rs 500 in the day's collection.

account for account to account with account on

Explanation: "Account for" means to explain or give a satisfactory reason for something, such as a shortage.

10. The audit report will _______ light on the irregularities in the accounts.

throw keep hold make

Explanation: The idiom "throw light on" means to clarify or explain something, matching the context of revealing irregularities.

SECTION II: Fill in the Blanks – Pronouns [Questions 11 to 20]

11. Mr. Verma finished preparing the audit report _______ before the deadline.

himself herself itself themselves

Explanation: Since the subject "Mr. Verma" is singular and male, the reflexive pronoun "himself" is correct.

12. Neither the manager nor the clerks submitted _______ report on time.

his their its her

Explanation: When "neither...nor" joins subjects of different number, the pronoun agrees with the nearer noun, "clerks" (plural), so "their" is used.

13. Each of the employees must submit _______ tax documents by 31st March.

their his or her our your

Explanation: "Each" is singular and traditionally takes the singular pronoun "his or her" in formal written English.

14. The company increased _______ investment in new accounting software this year.

it's its their whose

Explanation: "Its" is the possessive form of "it" (no apostrophe); "it's" is a contraction of "it is", which is incorrect here.

15. This is the ledger _______ pages were torn during transit.

that which whose who

Explanation: "Whose" is the possessive relative pronoun used to show ownership, referring to the ledger's pages.

16. The auditor _______ signed the report was previously with a reputed firm.

who which whom whose

Explanation: "Who" is used as the subject of the relative clause referring to a person (the auditor) who performed the action of signing.

17. Between you and _______, the trial balance does not tally.

I me myself mine

Explanation: After a preposition ("between"), the objective case pronoun "me" must be used, not the subjective "I".

18. The director gave the bonus to _______ had exceeded their targets.

whoever whomever who whom

Explanation: "Whoever" is correct because it functions as the subject of the clause "had exceeded their targets".

19. The invoice was sent to Mr. Sharma, _______ account was overdue.

who whom whose which

Explanation: "Whose" shows possession, indicating that the overdue account belongs to Mr. Sharma.

20. The staff members organized the audit files _______, without any external help.

themselves theirself themself itself

Explanation: "Themselves" is the correct reflexive/emphatic pronoun for the plural subject "staff members".

SECTION III: Homonyms – Words with Multiple Meanings [Questions 21 to 30]

21. Choose the correct meaning of the word "Bank" as used in: "He deposited the cash in the bank."

Financial institution River edge To rely on A row of switches

Explanation: In this context, "bank" refers to a financial institution where money is deposited, not a riverbank.

22. Identify the correct meaning of "Bill" as used in: "The bill was raised for the goods supplied."

A document showing amount owed A bird's beak A proposed law The front part of a cap

Explanation: In accounting, a "bill" refers to a document stating the amount owed for goods or services.

23. Select the correct meaning of "Balance" in: "Please check the balance in the ledger account."

Equilibrium of the body The remaining amount A weighing device only Musical harmony

Explanation: In accounting, "balance" refers to the remaining amount in an account after all debits and credits are recorded.

24. What does "Draft" mean in: "The company issued a bank draft for the payment."

A rough sketch A written order for payment A current of air Military conscription

Explanation: A "bank draft" is a written order instructing a bank to pay a specified sum, used as a payment instrument.

25. Choose the correct meaning of "Note" in: "The Reserve Bank issues currency notes."

A short written message A musical sound Paper currency A remark or comment

Explanation: In this context, "note" refers to paper currency issued by the central bank.

26. In the sentence "The auditor found the entry to be sound," what does "sound" mean?

A noise Valid or reliable A body of water To measure depth

Explanation: Here, "sound" means valid, reliable, or free from error, describing the correctness of the entry.

27. Identify the meaning of "Return" in: "He filed his income tax return."

To come back A formal statement of income To give back an item A shot in tennis

Explanation: A "tax return" is a formal statement of income and expenses filed with tax authorities.

28. What does "Discount" mean in: "A trade discount was given on the bulk purchase."

To disregard A reduction in price To doubt something A rumor

Explanation: In commercial usage, "discount" refers to a reduction given on the listed price of goods.

29. Choose the correct meaning of "Credit" in: "His account was credited with Rs 5,000."

Praise given to someone An amount added to an account Belief or trust A film's closing list of names

Explanation: In accounting, "credit" means an amount added to an account, increasing its balance (for asset accounts, reducing it).

30. What is meant by "Book" in: "This transaction is not recorded in the books of accounts."

A bound set of pages for reading Accounting records or ledgers To reserve in advance A printed schedule

Explanation: In accounting terminology, "books" refers to the formal records or ledgers where transactions are recorded.

SECTION IV: Homophones – Similar Sounding Words [Questions 31 to 40]

31. The manager gave his _______ to the new expense policy.

ascent assent accent absent

Explanation: "Assent" means agreement or approval, which fits the context; "ascent" means climbing upward.

32. The bank issued a _______ for the payment of salaries.

check cheque chock chick

Explanation: "Cheque" (the financial instrument) is the correct spelling used in Indian and British English for a bank payment order.

33. The loan amount along with the _______ must be repaid within five years.

principle principal principled principality

Explanation: "Principal" refers to the original sum of money borrowed or invested, distinct from "principle" (a rule or belief).

34. Every accountant must follow the basic _______ of double-entry bookkeeping.

principal principle principals principalities

Explanation: "Principle" refers to a fundamental rule or truth, which is correct here, not "principal" (a person or sum of money).

35. The office is well-stocked with _______ like pens, files, and envelopes.

stationary stationery stationed station

Explanation: "Stationery" (with an e) refers to writing materials and office supplies.

36. The exchange rate remained _______ throughout the day.

stationary stationery station stationed

Explanation: "Stationary" (with an a) means not moving or unchanging, which fits the context of an unchanged exchange rate.

37. The clerks submitted _______ reports before the deadline.

there their they're then

Explanation: "Their" is the possessive pronoun indicating the reports belong to the clerks.

38. _______ going to conduct a surprise audit next week.

There Their They're Them

Explanation: "They're" is the contraction of "they are", correct here as the sentence describes an upcoming action by them.

39. The company's balance sheet showed a healthy _______ position.

currant current currents curant

Explanation: "Current" refers to the present financial position; "currant" is a small dried fruit, which is unrelated.

40. The auditor had to go _______ hundreds of vouchers during the inspection.

threw through throw thorough

Explanation: "Through" indicates movement from one point to another (examining each voucher); "threw" is the past tense of "throw".

SECTION V: Clauses – Identification of Clause Type [Questions 41 to 50]

41. "The accountant who prepared the trial balance has resigned." The underlined part "who prepared the trial balance" is a:

Noun clause Adjective clause Adverb clause Independent clause

Explanation: This clause describes the noun "accountant" and is introduced by the relative pronoun "who", making it an adjective clause.

42. "She said that the accounts were audited last week." The clause "that the accounts were audited last week" is a:

Adjective clause Adverb clause Noun clause Main clause

Explanation: This clause functions as the object of the verb "said", making it a noun clause.

43. "The company suffered losses because it failed to control costs." The clause "because it failed to control costs" is a:

Noun clause Adjective clause Adverb clause of reason Adverb clause of time

Explanation: The clause explains the reason for the losses and is introduced by "because", making it an adverb clause of reason.

44. "When the audit was completed, the report was submitted." The clause "When the audit was completed" is a:

Adverb clause of time Noun clause Adjective clause Main clause

Explanation: The clause indicates the time of the action and is introduced by "when", making it an adverb clause of time.

45. "This is the ledger that was audited yesterday." The clause "that was audited yesterday" is a:

Noun clause Adjective clause Adverb clause Independent clause

Explanation: This clause describes the noun "ledger" and is introduced by the relative pronoun "that", making it an adjective clause.

46. "I know what caused the discrepancy." The clause "what caused the discrepancy" functions as a:

Adjective clause Noun clause (object) Adverb clause Main clause

Explanation: The clause acts as the object of the verb "know", making it a noun clause.

47. "Although the accounts were reconciled, the error persisted." This sentence contains a:

Noun clause Adjective clause Adverb clause of concession Adverb clause of purpose

Explanation: The clause introduced by "although" expresses a contrast or concession to the main clause.

48. "The clerk works so carefully that he rarely makes errors." The clause "that he rarely makes errors" is a:

Adverb clause of result Noun clause Adjective clause Adverb clause of place

Explanation: The "so...that" construction introduces an adverb clause of result, showing the outcome of working carefully.

49. Identify the main (independent) clause in: "Although the bank was closed, the transaction was completed online."

Although the bank was closed the transaction was completed online was closed online

Explanation: The independent clause can stand alone as a complete sentence; "the transaction was completed online" meets this criterion.

50. "Whoever prepares the ledger must sign it." The clause "Whoever prepares the ledger" functions as a:

Noun clause (subject) Adjective clause Adverb clause Main clause

Explanation: The clause acts as the subject of the verb "must sign", making it a noun clause.

SECTION VI: Clauses – Correct Connectors and Conjunctions [Questions 51 to 60]

51. The accountant submitted the report _______ it was due.

before that who whom

Explanation: "Before" correctly introduces an adverb clause of time, showing the report was submitted prior to the due date.

52. The auditor rejected the voucher _______ it lacked proper signatures.

although because unless while

Explanation: "Because" introduces an adverb clause of reason, explaining why the voucher was rejected.

53. _______ the trial balance agrees, we cannot finalize the accounts.

Since Although Unless Because

Explanation: "Unless" means "if not", correctly expressing the condition that finalization depends on the trial balance agreeing.

54. The clerk knows _______ the cash box is kept.

that who where which

Explanation: "Where" introduces a noun clause indicating location, functioning as the object of "knows".

55. This is the invoice _______ was misplaced last month.

who whom which whose

Explanation: "Which" is the correct relative pronoun for referring to a thing (invoice), introducing an adjective clause.

56. The manager will approve the expense _______ it is within budget.

unless provided that though since

Explanation: "Provided that" introduces a conditional clause, meaning approval depends on the expense being within budget.

57. He continued working _______ he was extremely tired.

because even though so that as

Explanation: "Even though" introduces an adverb clause of concession, showing contrast between being tired and continuing to work.

58. The company revised its policy _______ losses could be minimized.

because unless so that although

Explanation: "So that" introduces an adverb clause of purpose, explaining the intended result of revising the policy.

59. _______ the audit is completed, the report will be released.

Unless Whereas As soon as Despite

Explanation: "As soon as" introduces an adverb clause of time, indicating the report will be released immediately after the audit finishes.

60. The accountant, _______ has ten years of experience, was promoted to senior auditor.

which who whom whose

Explanation: "Who" is the correct relative pronoun as the subject of the non-restrictive clause referring to the accountant (a person).

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