{"id":60072,"date":"2025-05-20T12:49:25","date_gmt":"2025-05-20T07:19:25","guid":{"rendered":"https:\/\/www.oliveboard.in\/blog\/?p=60072"},"modified":"2025-05-20T12:49:26","modified_gmt":"2025-05-20T07:19:26","slug":"introduction-financial-accounting","status":"publish","type":"post","link":"https:\/\/www.oliveboard.in\/blog\/introduction-financial-accounting\/","title":{"rendered":"Introduction To Financial Accounting | JKSSB Finance Account Assistant Exam"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_77 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of content<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.oliveboard.in\/blog\/introduction-financial-accounting\/#1_Introduction_To_Financial_Accounting_For_JK_Finance_Account_Assistant_Exam\" >1. Introduction To Financial Accounting For JK Finance Account Assistant Exam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.oliveboard.in\/blog\/introduction-financial-accounting\/#JKSSB_Finance_Account_Assistant_%E2%80%93_Online_Mock_Tests\" >JKSSB Finance Account Assistant \u2013 Online Mock Tests<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.oliveboard.in\/blog\/introduction-financial-accounting\/#Free_Ebooks\" >Free Ebooks<\/a><\/li><\/ul><\/nav><\/div>\n\n<p><span style=\"color: #000000;\">The J&amp;K Services Selection Board invites online applications from eligible candidates for participating in the selection process for Finance Account Assistant to be recruited in District \/ Divisional \/ UT Cadre. Now with the release of notification, it&#8217;s time for preparations. To help you with your preparations we have brought you an article on Introduction To financial accounting for JK Finance&nbsp; Account Assistant Exam.<\/span><\/p>\n\n\n\n<p class=\"has-text-align-center\"><span style=\"color: #000000;\"><strong><a href=\"https:\/\/www.oliveboard.in\/jkssb-finance-account-assistant-mock-test\/?ref=Contdj\">ATTEMPT JKSSB FINANCE ACCOUNT ASSISTANT MOCK TEST HERE<\/a><\/strong><\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Introduction_To_Financial_Accounting_For_JK_Finance_Account_Assistant_Exam\"><\/span><span style=\"color: #000000;\"><strong>1. Introduction To Financial Accounting For JK Finance Account Assistant Exam<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"color: #000000;\"><strong>1.1 Meaning &amp; Scope of Accounting<\/strong><\/span><\/h3>\n\n\n\n<p><span style=\"color: #000000;\">Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis, and reporting of financial transactions related to business. This involves the preparation of financial statements available for public use.<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">Everyone performs some economic activity i.e there are some receipts and there are some payments. Receipts are the income that one earns on a periodical\/ daily basis. Expenditure is the expenses that one incurs on a daily basis. The net amount after adjusting the income &amp; Expenses is called surplus or deficit. Economic activity is performed through a transaction or series of transactions or events. Such activity performed is recorded. Accounting measures economic activity through various means &amp; methods which are useful in the decision-making process.<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Are You Preparing For the JK Finance Account Assistant Exam?<\/strong><\/em><\/span><span style=\"color: #3366ff;\"><a href=\"https:\/\/www.oliveboard.in\/jkssb-finance-account-assistant-mock-test\/?ref=Contdj\" target=\"_blank\" rel=\"noreferrer noopener\"> <em><strong>Register Here For Notes<\/strong><\/em><\/a><\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"color: #000000;\"><strong>1.2 Detailed Accounting Definition<\/strong><\/span><\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"http:\/\/https:\/\/www.oliveboard.in\/jk-panchayat-account-assistant\/?ref=djjkp\"><img loading=\"lazy\" decoding=\"async\" width=\"624\" height=\"518\" src=\"https:\/\/www.oliveboard.in\/blog\/wp-content\/uploads\/2020\/07\/jk-pan-1.png\" alt=\"Introduction To Financial Accounting\" class=\"wp-image-60073\"\/><\/a><\/figure><\/div>\n\n\n<p><span style=\"color: #000000;\">Hence from the above, we can conclude that Accounting involves:<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">a) Systematic Reading of Transactions.<\/span><br><span style=\"color: #000000;\">b) Ascertainment of the results of the above-recorded transactions.<\/span><br><span style=\"color: #000000;\">c) Ascertainment of the financial position of the business and<\/span><br><span style=\"color: #000000;\">d) Providing informant to the users for rational decision making.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"color: #000000;\"><strong>1.3 Functions of Accounting<\/strong><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><span style=\"color: #000000;\">Measurement of past information to depict its current position.<\/span><\/li><li><span style=\"color: #000000;\">Forecasting of future performance &amp; financial position.<\/span><\/li><li><span style=\"color: #000000;\">Decision making.<\/span><\/li><li><span style=\"color: #000000;\">Comparison and evaluation.<\/span><\/li><li><span style=\"color: #000000;\">Control.<\/span><\/li><\/ul>\n\n\n\n<p><strong><em>F<span style=\"color: #000000;\">or Detailed Financial Accounting Notes<\/span><\/em> \u21d2<\/strong> <span style=\"color: #3366ff;\"><a href=\"https:\/\/www.oliveboard.in\/jkssb-finance-account-assistant\/?ref=Contdj&amp;next=https:\/\/mocks.oliveboard.in\/banking\/jkfinlessons.php\" target=\"_blank\" rel=\"noreferrer noopener\"><em><strong>Register Here For Free<\/strong><\/em><\/a><\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"color: #000000;\"><strong>1.4 Types\/ Fields of Accounting<\/strong><\/span><\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"http:\/\/https:\/\/www.oliveboard.in\/jk-panchayat-account-assistant\/?ref=djjkp\"><img loading=\"lazy\" decoding=\"async\" width=\"603\" height=\"213\" src=\"https:\/\/www.oliveboard.in\/blog\/wp-content\/uploads\/2020\/07\/jk-pan-2.png\" alt=\"Introduction To Financial Accounting\" class=\"wp-image-60074\"\/><\/a><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span style=\"color: #000000;\"><strong>1.5 Accounting Concepts<\/strong><\/span><\/h3>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Basic Concepts<\/strong><\/em><\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><span style=\"color: #000000;\">Entity Concept<\/span><\/li><li><span style=\"color: #000000;\">Money Measurement Concept<\/span><\/li><\/ol>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Valuation Criteria<\/strong><\/em><\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><span style=\"color: #000000;\">Going Concern Concept<\/span><\/li><li><span style=\"color: #000000;\">Cost Concept<\/span><\/li><li><span style=\"color: #000000;\">Realization Concept<\/span><\/li><\/ol>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Time-Related Concepts<\/strong><\/em><\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><span style=\"color: #000000;\">Periodicity concept<\/span><\/li><li><span style=\"color: #000000;\">Accrual Concept.<\/span><\/li><\/ol>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Core Concepts<\/strong><\/em><\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><span style=\"color: #000000;\">Matching Concept<\/span><\/li><li><span style=\"color: #000000;\">Dual Aspect Concept<\/span><\/li><\/ol>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Other Concepts<\/strong><\/em><\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><span style=\"color: #000000;\">Conservatism Concept<\/span><\/li><li><span style=\"color: #000000;\">Consistency<\/span><\/li><li><span style=\"color: #000000;\">Materiality<\/span><\/li><\/ol>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"http:\/\/https:\/\/www.oliveboard.in\/jk-panchayat-account-assistant\/?ref=djjkp\"><img loading=\"lazy\" decoding=\"async\" width=\"632\" height=\"630\" src=\"https:\/\/www.oliveboard.in\/blog\/wp-content\/uploads\/2020\/07\/jk-pan-3.png\" alt=\"\" class=\"wp-image-60075\"\/><\/a><\/figure><\/div>\n\n\n<p><span style=\"color: #000000;\"><em><strong>Want To Know Accounting Concepts In Detail?<\/strong><\/em> <\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"color: #000000;\"><strong>1.6 Accounting Terms<\/strong><\/span><\/h3>\n\n\n\n<p><span style=\"color: #000000;\">To understand the subject, it is important to know the meaning of some basic accounting terms, which are briefly explained below:<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Transactions<\/strong><\/em><\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">Transactions are those activities of the business, which involve the transfer of money or goods or services between two persons or two accounts. Transactions are of two types:<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\"><strong>a) Cash Transaction<\/strong> is one where cash receipt or payment is involved in the transaction.<\/span><br><span style=\"color: #000000;\"><strong>b) Credit Transaction <\/strong>is one where cash is not involved immediately but will be paid or received later.<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Proprietor<\/strong><\/em><\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">A person who owns a business is called its proprietor. He contributes capital to the business with the intention of earning profit.<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Capital<\/strong><\/em><\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">It is the amount invested by the proprietor in the business. This amount is increased by the amount of profits earned and the amount of additional capital introduced. It is decreased by the amount of losses incurred and the amounts withdrawn.<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">An asset is a source with the economic value that a business owns or controls with the expectation that it will provide a future benefit.<\/span><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"http:\/\/https:\/\/www.oliveboard.in\/jk-panchayat-account-assistant\/?ref=djjkp\"><img loading=\"lazy\" decoding=\"async\" width=\"576\" height=\"346\" src=\"https:\/\/www.oliveboard.in\/blog\/wp-content\/uploads\/2020\/07\/jk-pan-4.png\" alt=\"Introduction To Financial Accounting\" class=\"wp-image-60076\"\/><\/a><\/figure><\/div>\n\n\n<p><span style=\"color: #000000;\"><em><strong>Liabilities<\/strong><\/em><\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">A liability is something a person or company owes, usually a sum of money. Liabilities are settled over time through the transfer of economic benefits including money, goods, or services.<\/span><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"https:\/\/www.oliveboard.in\/jk-panchayat-account-assistant\/?ref=djjkp\"><img loading=\"lazy\" decoding=\"async\" width=\"578\" height=\"250\" src=\"https:\/\/www.oliveboard.in\/blog\/wp-content\/uploads\/2020\/07\/jk-pan-5.png\" alt=\"Introduction To Financial Accounting\" class=\"wp-image-60077\"\/><\/a><\/figure><\/div>\n\n\n<p><em><strong><span style=\"color: #000000;\">Drawings<\/span><\/strong><\/em><\/p>\n\n\n\n<p><span style=\"color: #000000;\">It is the amount of cash or value of goods withdrawn from the business by the proprietor for his personal use. It is deducted from the capital.<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>For JK Finance Account Assistant Study Notes!<\/strong> <\/em><\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Debtors<\/strong><\/em><\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">A person (individual\/ firm) who receives a benefit without giving money or money is worth immediately, but liable to pay in the future in due course of time is a debtor.&nbsp; &nbsp;The debtors are shown as an asset in the balance sheet.<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Creditors<\/strong><\/em><\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">A person who gives a benefit without receiving money or money is worth it immediately but to claim in the future, is a creditor.<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Purchases<\/strong><\/em><\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">Purchases refer to the amount of goods bought by a business for resale or for use in production. Goods purchased for cash are called cash purchases. If it is purchased on credit, it is called credit purchases. Total purchases include both cash and credit purchases.<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Purchases Return or Retur<\/strong>n Onwards<\/em><\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">When goods are returned to the suppliers due to defective quality or not as per the terms of purchase, it is called a purchase return.<\/span><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"http:\/\/https:\/\/www.oliveboard.in\/jk-panchayat-account-assistant\/?ref=djjkp\"><img loading=\"lazy\" decoding=\"async\" width=\"657\" height=\"604\" src=\"https:\/\/www.oliveboard.in\/blog\/wp-content\/uploads\/2020\/07\/jk-pan-6.png\" alt=\"Introduction To Financial Accounting\" class=\"wp-image-60078\"\/><\/a><\/figure><\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"http:\/\/https:\/\/www.oliveboard.in\/jk-panchayat-account-assistant\/?ref=djjkp\"><img loading=\"lazy\" decoding=\"async\" width=\"624\" height=\"356\" src=\"https:\/\/www.oliveboard.in\/blog\/wp-content\/uploads\/2020\/07\/jk-pan-7-1.png\" alt=\"Introduction To Financial Accounting\" class=\"wp-image-60080\"\/><\/a><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\">&nbsp;<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"color: #000000;\">1.7 Capital &amp; Revenue Expenditure<\/span><\/h3>\n\n\n\n<p><span style=\"color: #000000;\">As discussed that the Accounting involves recording, classifying, and summarizing and interpreting the results thereof. Hence to record the transactions one must know whether the transaction is of revenue or capital in nature.<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Revenue Expenditure<\/strong><\/em><\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">Revenue Expenditure refers to those expenditures which are incurred during normal business operation by the business.<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">Benefits of which will be received in the same accounting period. For example, rent, utility, expenses, salary, insurance, commission, manufacturing expenses, etc.<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\"><em><strong>Capital Expenditure<\/strong><\/em><\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\">Capital expenditure generates enduring benefits and helps in revenue generation over more than one accounting period.<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"color: #000000;\"><strong>1.7.1 How To Identify whether revenue or capital expenditure?<\/strong><\/span><\/h4>\n\n\n\n<ol class=\"wp-block-list\"><li><span style=\"color: #000000;\">Nature of business.<\/span><\/li><li><span style=\"color: #000000;\">Recurring Nature.<\/span><\/li><li><span style=\"color: #000000;\">Purpose of Expense.<\/span><\/li><li><span style=\"color: #000000;\">Revenue generating capacity.<\/span><\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"color: #000000;\"><strong>1.8 Capital Receipts &amp; Revenue Receipts<\/strong><\/span><\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"659\" height=\"507\" src=\"https:\/\/www.oliveboard.in\/blog\/wp-content\/uploads\/2020\/07\/jk-pan-8.png\" alt=\"\" class=\"wp-image-60081\"\/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"JKSSB_Finance_Account_Assistant_%E2%80%93_Online_Mock_Tests\"><\/span><span id=\"3_JK_Panchayat_Account_Assistant_8211_Online_Mock_Tests\"><strong>JKSSB Finance Account Assistant \u2013 Online Mock Tests<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To boost your preparations for the exam we have brought the following for you:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><em><strong>10 Full-Length Mock Tests<\/strong><\/em><\/li><li><em><strong>60 Sectional Tests<\/strong><\/em>&nbsp;for practice<\/li><li>Complete Study Notes For JKSSB Finance Account Assistant<\/li><\/ul>\n\n\n\n<p>All of this is curated by experts. So what are you waiting for?<\/p>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n\n<p><strong>DOWNLOAD THE&nbsp;<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=in.oliveboard.prep&amp;hl=en_IN\" target=\"_blank\" rel=\"noreferrer noopener\">OLIVEBOARD APP&nbsp;<\/a>FOR ON-THE-GO EXAM PREPARATION<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/play.google.com\/store\/apps\/details?id=in.oliveboard.prep&amp;hl=en_IN\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" src=\"https:\/\/www.oliveboard.in\/images\/app.png\" alt=\"Oliveboard Mobile App\"\/><\/a><\/figure>\n\n\n\n<ul class=\"wp-block-list\"><li>Video Lessons, Textual Lessons &amp; Notes<\/li><li>Topic Tests covering all topics with detailed solutions<\/li><li>Sectional Tests for QA, DI, EL, LR<\/li><li>All India Mock Tests for performance analysis and all India percentile<\/li><li>General Knowledge (GK) Tests<\/li><\/ul>\n\n\n\n<p>Free videos, free mock tests and free GK tests to evaluate course content before signing up!<\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/play.google.com\/store\/apps\/details?id=in.oliveboard.prep&amp;hl=en_IN\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" src=\"https:\/\/s3-ap-southeast-1.amazonaws.com\/sg2.oliveboard.in\/static\/img\/play.png\" alt=\"\"\/><\/a><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Free_Ebooks\"><\/span><span id=\"Free_Ebooks\" style=\"color: #000000;\"><strong>Free Ebooks<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span style=\"color: #000000;\">You can download ebooks important for JKSSB, SSC, Banking, Railway, Insurance, and other government exams here.<\/span><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"https:\/\/www.oliveboard.in\/free-ebook-pdf-download\/?ref=dj\"><img loading=\"lazy\" decoding=\"async\" width=\"495\" height=\"488\" src=\"https:\/\/www.oliveboard.in\/blog\/wp-content\/uploads\/2020\/05\/ebook-blog.png\" alt=\"ebook\" class=\"wp-image-58325\"\/><\/a><\/figure><\/div>","protected":false},"excerpt":{"rendered":"<p>The J&amp;K Services Selection Board invites online applications from eligible candidates for participating in the selection process for Finance Account<\/p>\n","protected":false},"author":60,"featured_media":68334,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,10315],"tags":[],"class_list":["post-60072","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-jkssb-finance-account-assistant-exam","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Introduction To Financial Accounting For JK Finance Account Asst. 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