Accountant Mock Test

SIBA Testing Services (STS) / Sukkur IBA University

Official syllabus, paper pattern and past papers for the Sukkur IBA Community Colleges & Schools (SIBA Testing Services (STS) / Sukkur IBA University) test.

Practice for the Accountant mock test based on the exam conducted by SIBA Testing Services (STS) / Sukkur IBA University. This free mock test follows the official syllabus and prepares you with realistic, exam-style multiple-choice questions written in simple Pakistani exam English. Use it to build speed, check your weak areas, and improve your score before the real test.

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Test Pattern

  • Duration: 90 minutes
  • Questions: 100
  • Subjects: 4

Official Syllabus & Weightage

The Accountant test by SIBA Testing Services (STS) / Sukkur IBA University covers English, Reasoning / Aptitude, Computer / MS Office, Accounting.

SubjectWeightageApprox. Questions
English20%20
Reasoning / Aptitude10%10
Computer / MS Office10%10
Accounting60%60

Accountant Past Papers Pattern

Past papers of the Accountant test follow the official syllabus above. The practice questions on this page are built subject-by-subject on that same pattern, so the balance of English, computer, mathematics, general knowledge and reasoning items matches what candidates report seeing in previous papers.

  • English — about 20 of 100 questions (20%)
  • Reasoning / Aptitude — about 10 of 100 questions (10%)
  • Computer / MS Office — about 10 of 100 questions (10%)
  • Accounting — about 60 of 100 questions (60%)

Questions Preview

Real, exam-style multiple-choice questions already prepared for this mock test. Correct answers and detailed explanations are unlocked inside the test.

Q1. Which of the following accounts will appear on the credit side of a Trial Balance?

  1. A. Salaries Expense
  2. B. Accounts Receivable
  3. C. Sales Revenue
  4. D. Prepaid Insurance

Subject: Accounting

Q2. Which account type typically has a normal credit balance?

  1. A. Capital
  2. B. Revenue
  3. C. Expenses
  4. D. Assets

Subject: Accounting

Q3. What does a debit balance in a Sales Ledger Control Account indicate?

  1. A. Total amount owed by the business to suppliers
  2. B. Total amount owed to the business by customers
  3. C. Total sales revenue for the period
  4. D. Total cash received from customers

Subject: Accounting

Q4. Accumulated Depreciation is presented on the Balance Sheet as a contra-asset account, meaning it:

  1. A. Increases total assets
  2. B. Decreases the book value of assets
  3. C. Is a type of liability account
  4. D. Is a revenue account

Subject: Accounting

Q5. Which statement about cost behavior is correct in cost accounting?

  1. A. Variable cost per unit increases with production volume.
  2. B. Fixed costs remain constant in total, regardless of production volume.
  3. C. Total variable costs remain constant regardless of production volume.
  4. D. Semi-variable costs are always 50% fixed and 50% variable.

Subject: Accounting

Q6. Identify the sentence with the most precise and concise structure.

  1. A. The committee reviewed the proposals and found them unsatisfactory.
  2. B. The committee reviewed the proposals, finding them unsatisfactory.
  3. C. Having reviewed the proposals, the committee found them unsatisfactory.
  4. D. The proposals were reviewed by the committee and found unsatisfactory.

Subject: English

Q7. According to the double-entry system, an increase in an asset is recorded by:

  1. A. Debit an asset account and credit a liability account
  2. B. Debit an expense account and credit a revenue account
  3. C. Credit an asset account and debit a revenue account
  4. D. Credit an expense account and debit a liability account

Subject: Accounting

Q8. Which Windows feature allows you to manage files and folders?

  1. A. Control Panel
  2. B. Task Manager
  3. C. File Explorer
  4. D. Device Manager

Subject: Computer / MS Office

Q9. The cost of raw materials that become an integral part of the finished product is classified as what type of cost?

  1. A. Selling and Administrative Cost
  2. B. Period Cost
  3. C. Direct Material Cost
  4. D. Indirect Material Cost

Subject: Accounting

Q10. What is the primary purpose of preparing a Trial Balance?

  1. A. It ensures the accuracy of all ledger accounts.
  2. B. It helps in detecting all types of accounting errors.
  3. C. It verifies that total debits equal total credits.
  4. D. It serves as a final financial statement.

Subject: Accounting

Q11. How is Gross Profit calculated in an Income Statement?

  1. A. Net Sales - Cost of Goods Sold
  2. B. Gross Profit - Operating Expenses
  3. C. Revenue - All Expenses
  4. D. Assets - Liabilities

Subject: Accounting

Q12. What is the next number in the sequence: 5, 12, 26, 54, 110, ____?

  1. A. 220
  2. B. 222
  3. C. 224
  4. D. 226

Subject: Reasoning / Aptitude

Q13. What is the shortcut key to 'Undo' the last action in MS Word?

  1. A. Ctrl + Y
  2. B. Ctrl + Z
  3. C. Ctrl + X
  4. D. Ctrl + C

Subject: Computer / MS Office

Q14. Despite the severe economic challenges, the finance minister ______ that the government was committed to fiscal discipline.

  1. A. reiterated
  2. B. adumbrated
  3. C. exacerbated
  4. D. ameliorated

Subject: English

Q15. ______ that many businesses struggled to comply with the FBR's revised tax codes. Which option correctly employs a structural inversion for emphasis?

  1. A. So stringent were the new regulations
  2. B. So stringent the new regulations were
  3. C. The new regulations were so stringent
  4. D. Stringent so were the new regulations

Subject: English

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Frequently Asked Questions

What subjects are included in the Accountant test?

The official syllabus for the Accountant test by SIBA Testing Services (STS) / Sukkur IBA University covers: English, Reasoning / Aptitude, Computer / MS Office, Accounting.

How long is the Accountant mock test?

This mock test is set to 90 minutes with 100 multiple-choice questions, matching the official pattern.

Is the Accountant mock test free?

Yes. You can practice the Accountant mock test for free on MCQsAI. Questions are generated in simple Pakistani exam English from the official syllabus.

Can I customise the syllabus for the Accountant test?

Yes. You can adjust subject weightage or disable subjects. Sign in to save your custom syllabus; otherwise the official syllabus is used.