Post Name: Laboratory Technical Assistant – Accounting and Auditing

Category: Vocational Higher Secondary Education (VHSE)

Department: VHSE – Department of General Education

Paper Code: 30/2015

Date of Examination: 13th February 2015

Exam Mode: OMR (Offline – Objective Multiple Choice)

Medium of Question Paper: English

Total Marks: 100

Duration: 1 hour 15 minutes

Negative Marking: Yes (1/3 mark deducted for each incorrect answer)

 Exam Overview:

The Kerala Public Service Commission (Kerala PSC) conducted this exam on 13.02.2015 to recruit candidates for the position of Laboratory Technical Assistant in the Accounting and Auditing stream under the Vocational Higher Secondary Education (VHSE) department. The post primarily supports classroom instruction and hands-on training in vocational schools, ensuring practical exposure for students in commerce and accounting subjects.

This question paper focused on assessing candidates’ knowledge in accounting principles, auditing procedures, commerce, and basic aptitude, essential for technical support roles in educational environments.

Exam Pattern:

• Each question carried 1 mark

• Negative marking of 1/3 mark for each incorrect answer

 Topics Covered:

Core Subject – Accounting & Auditing (70 Questions)

• Basic accounting concepts and principles

• Journal entries, ledger, and trial balance

• Preparation of final accounts – trading, P&L, balance sheet

• Cash book and types of subsidiary books

• Bank reconciliation statements

• Depreciation accounting and inventory valuation

• Introduction to cost accounting and budgeting

• Basics of auditing – types, objectives, and procedures

• Vouching and verification

• Recent developments in accounting standards (AS) and tax systems

General Knowledge & Current Affairs (10 Questions)

• Indian Constitution and governance

• History and geography of India and Kerala

• Important national and international events

• Economic and financial awareness

• Government schemes and policy updates

General English (10 Questions)

• Grammar: tenses, articles, prepositions

• Sentence correction and transformation

• Vocabulary: synonyms, antonyms, idioms, and phrases

• Sentence completion and correction

• Reading comprehension and usage

 Arithmetic & Mental Ability (10 Questions)

• Simple arithmetic: addition, subtraction, multiplication, division

• Percentages, ratios, averages, and proportions

• Time, speed, distance, and work

• Logical reasoning, series, and data interpretation

• Number puzzles and patterns

  Click the below link to download PDF format of Kerala PSC Previous Question Paper of Laboratory Technical Assistant – Accounting and Auditing (VHSE)