RVUNL Junior Accountant Syllabus 2026
Get the complete Part-A and Part-B syllabus for the CBT. Know the exact Accountancy, Tax, Audit and General topics.
RVUNL Junior Accountant Mock Test 2026 – Free Online Test Series
Crack the RVUNL Junior Accountant exam with our expertly curated Mock Tests. Practice the latest CBT exam pattern covering Part-A Accountancy (Corporate Accounting, Cost Accounting, Auditing, Income Tax, Management Accounting – 60% weightage) and Part-B (Reasoning, Mathematics, Rajasthan GK, Current Affairs, Hindi & English – 40% weightage). Get free full-length online tests, PYQ-based practice sets, detailed solutions, and negative-marking simulation to secure your selection in Rajasthan Power Companies (RVUN, RVPN, JVVN, AVVN, JdVVN).
📝 21 Mock Tests
🗓️ Apply: 05-25 Aug 2026
🚀 371 Vacancies
Official Notification:
RVUNL Junior Accountant Advt No. RVUN/Rectt.-2026-27/03 (PDF)
Last Updated: 6 September 2026
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📑 Based on: RVUNL Advt No. RVUN/Rectt.-2026-27/03 & Latest Exam Pattern
Free & Paid RVUNL Junior Accountant Practice Sets
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RVUNL Junior Accountant Exam Overview 2026
The Rajasthan Rajya Vidyut Utpadan Nigam Ltd. (RVUNL) and other State Power Companies (RVPN, JVVN, AVVN, JdVVN) conduct the Common Recruitment Exercise for the post of Junior Accountant. This is a prestigious Group-C ministerial cadre position in the Rajasthan power sector, ideal for B.Com / M.Com / MBA / CA-Inter / ICWA-Inter qualified candidates. The recruitment involves a single Computer Based Test (CBT) with 60% weightage on Accountancy & Commerce subjects (Part-A) and 40% weightage on General subjects (Part-B). Clearing this exam requires strong command over financial accounting, costing, taxation, auditing, and basic aptitude.
Note on Content Freshness: The details provided below are based on the official Advertisement No. RVUN/Rectt.-2026-27/03 dated 04th August 2026. Candidates are advised to regularly check the official Energy Department website for updates.
| Particulars | Details |
|---|---|
| Conducting Authority | Rajasthan Rajya Vidyut Utpadan Nigam Ltd. (RVUNL) |
| Post Name | Junior Accountant |
| Total Vacancies | 371 (Across all five companies) |
| Application Mode | Online (energy.rajasthan.gov.in) |
| Selection Stages | Single Online CBT (Part-A + Part-B) → No Interview |
| Mode of Exam | Online (Computer Based Test) |
| Pay Scale | Level-10 (Rs. 33,800/- basic pay) |
| Exam Duration | 2 Hours (120 Minutes) |
| Negative Marking | Yes (for each wrong answer) |
Why Choose MockSeries for RVUNL Junior Accountant Preparation?
Our platform offers the best RVUNL Junior Accountant test series designed to mirror the exact CBT environment with negative marking. Here is why thousands of Commerce aspirants trust us for their Rajasthan power sector exam preparation:
- Full-Length RVUNL Junior Accountant Mock Tests: 2-hour timer with Part-A + Part-B question mix and negative marking simulation to build real exam stamina.
- Accountancy-Focused Sectional Tests: Dedicated RVUNL Junior Accountant Accountancy mock tests covering Corporate Accounting, Cost Accounting, Income Tax, GST, Auditing, and Management Accounting with step-by-step solutions.
- Detailed Solutions & Explanations: Every journal entry, ratio analysis, and tax computation comes with a worked explanation so you understand the logic.
- Performance Analysis & Rank Predictor: Get an All India Rank predictor, RVUNL score calculator, and time-spent analytics to identify weak areas.
- Sectional & Topic-wise Tests: Practice specific chapters like Partnership Accounts, Depreciation, Bank Reconciliation, Balance Sheet, or Trial Balance before attempting full mocks.
- RVUNL Junior Accountant PYQ Mock Tests: Memory-based previous year question papers to help you understand the difficulty level and expected questions.
- Rajasthan GK & Current Affairs Tests: Daily and topic-wise tests for the 40% Part-B weightage including Rajasthan History, Geography, Art & Culture, and Current Affairs 2026.
Important Dates for RVUNL Junior Accountant Recruitment 2026-27
Candidates must strictly adhere to the timeline to ensure a smooth application process. The online application portal opens on 5th August 2026.
| Event | Tentative Date |
|---|---|
| Notification Released | 04.08.2026 |
| Online Registration Starts | 05.08.2026 (10:00 AM) |
| Last Date to Apply Online & Pay Fee | 25.08.2026 (12:00 Midnight) |
| Common Competitive Exam (Online CBT) | To be notified later |
| Admit Card Download | To be notified later |
RVUNL Junior Accountant Vacancy Details 2026
A total of 371 vacancies have been announced for the Junior Accountant post across the five power companies. The distribution is as follows:
| Company Name | Non-TSP Vacancies | TSP Vacancies |
|---|---|---|
| RVUN (Generation) | 41 | 3 |
| RVPN (Transmission) | 28 | 0 |
| JVVN (Jaipur Discom) | 116 | 0 |
| AVVN (Ajmer Discom) | 30 | 18 |
| JdVVN (Jodhpur Discom) | 134 | 1 |
| Total | 349 | 22 |
Note: Vacancies are indicative and may increase or decrease at the discretion of the concerned Nigam depending upon requirement. Horizontal reservation for Women, PwBD (VI, HI, LD/CP, I&MB & MD categories), Ex-Servicemen, Outstanding Sports Persons, and In-Service candidates of the Nigam is applicable.
RVUNL Junior Accountant Eligibility Criteria 2026
Before applying, candidates must ensure they meet the educational and age criteria prescribed by RVUNL.
1. Educational Qualification (As on date of Document Verification)
(a) Degree Qualification – Any ONE of the following:
- Graduation Degree in Commerce (B.Com) or Business Administration (BBA) from a recognized University established by law in India; OR
- Passed Intermediate examination of the Institute of Cost Accountants of India (ICWA Inter), Kolkata; OR
- Passed IPCC / Intermediate examination of the Institute of Chartered Accountants of India (CA Inter), New Delhi; OR
- MBA from a recognized University or equivalent (including 2 years' P.G. Diploma in Business Management declared equivalent to MBA); OR
- M.Com. of minimum two (2) years from a recognized University or equivalent.
(b) Computer Qualification – Any ONE of the following (MANDATORY):
- "O" or Higher Level Certificate Course conducted by DOEACC / NIELIT;
- Certificate course on Computer Concept (CCC) by NIELIT, New Delhi;
- COPA (Computer Operator & Programming Assistant) / DPCS certificate under National/State Council of Vocational Training Scheme;
- Degree/Diploma/Certificate in Computer Science/Computer Application from a recognized University or institution;
- Senior Secondary (10+2) with Computer Science/Computer Application as one of the subjects;
- One computer-related subject in one semester/year in Bachelor's Degree/Higher Qualification/CA (I.T.T. Certificate)/ICWA/CS/MBA;
- Diploma in Computer Science & Engineering from a Government-recognized polytechnic; OR
- RSCIT (Rajasthan State Certificate Course in Information Technology) conducted by Vardhaman Mahaveer Open University, Kota.
(c) Candidates must also possess working knowledge of Hindi written in Devnagri script and knowledge of Rajasthani culture. Candidates appearing in the final year/semester of the requisite qualification are also eligible to apply but must produce proof at document verification.
2. Age Limit (As on 01.01.2027)
Candidates must have attained the age of 18 years and must not have attained the age of 40 years. However, since direct recruitment was not done in the previous three years, the upper age limit has been extended to 43 years for this recruitment cycle.
| Category | Age Relaxation |
|---|---|
| Male (SC/ST/BC/MBC/EWS) | 5 years |
| Female (UR/General) | 5 years |
| Female (SC/ST/BC/MBC/EWS) | 10 years |
| PwBD (Persons with Benchmark Disabilities) | 5 years (in addition to category relaxation) |
| Ex-Servicemen | Length of service + 3 years (Max age 50) |
| Widows & Divorced Women | No upper age limit |
RVUNL Junior Accountant Application Fee
The application fee must be paid online between 05.08.2026 and 25.08.2026 via Debit Cards, Credit Cards, Internet Banking, or UPI. Bank transaction charges are to be borne by the candidate. The fee is non-refundable.
| Category | Fee (Inclusive of GST) |
|---|---|
| UR (General) | ₹ 1,000/- |
| SC/ST/BC/MBC/EWS/PwBD/Saharias | ₹ 500/- |
Note: BC/MBC creamy layer candidates and SC/ST/BC/MBC/EWS candidates belonging to States other than Rajasthan must apply under the UR (General) category by depositing ₹ 1,000/-.
RVUNL Junior Accountant Selection Process 2026
The selection for the Junior Accountant post is based on a single-stage online examination — simpler than the Junior Assistant recruitment which has multiple phases:
- Common Written Competitive Exam (Online CBT): A single Computer Based Test of 2 hours consisting of objective type MCQs in two parts — Part-A (60% weightage): Accountancy & Commerce and Part-B (40% weightage): General Subjects.
- Negative Marking: There is negative marking for each wrong answer.
- Final Merit: The sum of marks obtained in Part-A and Part-B is counted for the final order of merit. There is No Interview and No Typing Test for Junior Accountant.
Minimum Qualifying Marks: Candidates must secure minimum passing marks in EACH Part (Part-A and Part-B) separately — 30% for UR category and 20% for SC/ST/BC/MBC/EWS/Ex-Servicemen/PwBD. The question paper (except Hindi General and English General sections) shall be bilingual (English & Hindi); in case of ambiguity, the English version prevails.
RVUNL Junior Accountant Exam Pattern & Detailed Syllabus 2026
The common written competitive exam for Junior Accountant is conducted through online mode as a single paper of total 2 (two) hours duration, consisting of Objective Type questions (MCQs) only, divided into two parts:
RVUNL Junior Accountant Exam Pattern 2026
| Part | Subjects | Weightage | Standard |
|---|---|---|---|
| Part-A | Corporate Accounting, Income Tax, Cost Accounting, Theory & Practice of Auditing, Management Accounting, Advanced Cost Accounting, Cost & Management Audit, Computer Application in Accounting, Taxation Law & Practice, Advanced Financial Accounting | 60% | Graduation Degree level |
| Part-B | Reasoning & Mental Ability, Mathematics, General Knowledge & Everyday Science, Hindi General, English General | 40% | Class-X level (Hindi/English/Maths) |
Remember: Negative marking applies to every wrong answer, and you must clear 30% (UR) / 20% (reserved) in each part separately. Final merit = Part-A + Part-B marks.
Detailed Syllabus
Part-A: Accountancy & Commerce (60% Weightage)
- Corporate Accounting – Company final accounts, issue & redemption of shares and debentures, amalgamation, absorption & reconstruction, consolidation of accounts.
- Advanced Financial Accounting – Partnership accounts, hire purchase & instalment, branch & departmental accounts, insolvency, accounting standards (AS & Ind-AS).
- Cost Accounting – Material, labour & overhead costing, unit costing, job/batch/contract/process costing, reconciliation of cost & financial accounts.
- Management Accounting & Advanced Cost Accounting – Ratio analysis, funds flow & cash flow statement, budgetary control, standard costing, marginal costing, decision-making tools.
- Theory and Practice of Auditing – Audit planning & procedures, vouching & verification, company audit, audit of banks/insurance, cost & management audit, professional ethics.
- Income Tax & Taxation Law and Practice – Heads of income, computation of total income, TDS, advance tax, GST basics, assessment procedure.
- Computer Application in Accounting – Tally, Excel, computerized accounting systems.
Part-B: General Subjects (40% Weightage)
- Reasoning & Mental Ability: Analytical Reasoning, Number series, Letter series, Odd man out, Coding-Decoding, Shapes and Mirror Images, Clocks, etc.
- Mathematics: Mathematics (Class-X level) – Arithmetic, Algebra, Geometry, Trigonometry, Mensuration, Statistics.
- General Knowledge & Everyday Science: Current events including issues of State (Rajasthan), National & International importance, Persons & Places in recent news, Games & Sports, Indian History, Civics, Geography, Science, Indian Polity, etc., with special reference to Rajasthan.
- Hindi General: Hindi Grammar and language (Class-X level).
- English General: English Grammar and language (Class-X level).
RVUNL Junior Accountant Accountancy Mock Test – What We Cover
Since Part-A carries the deciding 60% weightage, our RVUNL Junior Accountant Accountancy mock tests and practice sets cover every high-yield chapter asked in previous Commerce-level exams:
| Chapter / Topic | Type of Questions Asked |
|---|---|
| Journal Entries & Ledger | Classic double-entry MCQs, rectification of errors |
| Bank Reconciliation Statement | BRS preparation and cause-based questions |
| Trial Balance & Final Accounts | Preparation of Trading, P&L and Balance Sheet with adjustments |
| Depreciation | SLM, WDV, change of method, asset disposal |
| Partnership Accounts | Admission, retirement, death, dissolution, goodwill |
| Company Accounts | Share capital, debentures, redemption, amalgamation |
| Accounting Standards | AS-1 to AS-29 & Ind-AS concepts |
| Ratio Analysis & Cash Flow | Liquidity, solvency, profitability ratios, cash flow statement |
| Cost Accounting | EOQ, overhead absorption, process costing, standard costing variances |
| Income Tax & GST | Salary/HP/PGBP computation, deductions, TDS rates, GST supply & ITC |
| Auditing | Vouching, verification, internal control, auditor's appointment & removal |
RVUNL Junior Accountant Salary & Pay Scale 2026
Selected candidates will initially be engaged as Probationer Trainees (PT) for a period of two years. During the PT period, they will receive a fixed remuneration of ₹ 23,700/- per month.
Upon successful completion of the probation training, candidates will be fixed at Pay Matrix Level-10 (Minimum Basic Pay: ₹ 33,800/- per month) plus Dearness Allowance (DA), House Rent Allowance (HRA), and other facilities as per Rajasthan Government rules.
| Stage | Pay |
|---|---|
| During 2-year Probationer Trainee (PT) period | ₹ 23,700/- per month (Fixed) |
| After successful completion of PT (Pay Matrix Level-10) | ₹ 33,800/- minimum basic pay + DA, HRA & allowances |
RVUNL Junior Accountant Preparation Strategy 2026
- Master Part-A First (60% Weightage): Accountancy decides your selection. Build concepts in Corporate Accounting, Cost Accounting, Income Tax, and Auditing from Graduation-level textbooks before moving to MCQ practice.
- Practice Numericals Daily: Journal entries, depreciation schedules, ratio analysis, and tax computations need daily drilling. Use our RVUNL Junior Accountant Accounting MCQ practice sets chapter-wise.
- Respect Negative Marking: Unlike the Junior Assistant pre-exam, the Junior Accountant paper has negative marking for every wrong answer. Attempt only questions where you are at least 70% sure, and skip pure gambles.
- Rajasthan GK for Part-B: The 40% Part-B section is heavily Rajasthan-oriented — History, Geography, Art & Culture, Polity, Economy and Current Affairs. Attempt our Rajasthan GK mock tests daily.
- Time Management: The full paper must be solved in 2 hours. Attempt full-length RVUNL Junior Accountant mock tests in a timed environment to build speed and accuracy.
- Revise Tax Laws & Standards: Income Tax slabs, TDS provisions, GST rules, and Accounting Standards change every year — always revise from the latest applicable assessment year.
Frequently Asked Questions (FAQs)
What is the RVUNL Junior Accountant Exam Pattern 2026?
The RVUNL Junior Accountant exam is a single Computer Based Test (CBT) of 2 hours with objective type MCQs. The paper has two parts: Part-A (60% weightage) covers Corporate Accounting, Income Tax, Cost Accounting, Auditing, Management Accounting and allied Commerce subjects at Graduation level, while Part-B (40% weightage) covers Reasoning & Mental Ability, Mathematics, General Knowledge & Everyday Science, Hindi and English. Final merit is based on Part-A + Part-B marks. There is no interview and no typing test for Junior Accountant.
Is there negative marking in the RVUNL Junior Accountant exam?
Yes. As per the official notification Advt. No. RVUN/Rectt.-2026-27/03, there is negative marking for each wrong answer in the RVUNL Junior Accountant common written competitive exam. Avoid blind guessing and attempt only questions you are reasonably sure about.
What is the qualification for RVUNL Junior Accountant 2026?
Candidates must hold a Graduation Degree in Commerce or Business Administration, OR have passed ICWA Intermediate (Institute of Cost Accountants of India), OR CA IPCC/Intermediate, OR MBA (including equivalent 2-year PG Diploma in Business Management), OR M.Com of minimum 2 years. Additionally, a computer qualification such as DOEACC "O" Level, NIELIT CCC, COPA/DPCS, a Degree/Diploma in Computer Science/Application, or RSCIT is mandatory.
What is the age limit for RVUNL Junior Accountant 2026?
The minimum age is 18 years. The maximum age limit is normally 40 years, but as direct recruitment was not done in the previous three years, the upper age limit as on 01.01.2027 has been extended to 43 years. Age relaxations apply for SC/ST/BC/MBC/EWS, PwBD, Ex-Servicemen, and widows/divorced women (no upper age limit).
What is the salary of RVUNL Junior Accountant?
Candidates are appointed as Probationer Trainees (PT) for 2 years with a fixed remuneration of Rs. 23,700/- per month. Upon successful completion of PT, they are fixed at Pay Matrix Level-10 (Minimum Basic Pay: Rs. 33,800/- per month) plus DA, HRA and other allowances as per Rajasthan Government rules.
How many vacancies are there for RVUNL Junior Accountant 2026?
A total of 371 vacancies have been announced for Junior Accountant across the five Rajasthan Power Companies: RVUN 41 (Non-TSP) + 3 (TSP), RVPN 28, JVVN 116, AVVN 30 + 18 (TSP), and JdVVN 134 + 1 (TSP).
Is there any interview or typing test for RVUNL Junior Accountant?
No. As per the official notification, there shall be no interview. Unlike the Junior Assistant post, there is no Phase-II typing test for Junior Accountant either. Selection is based purely on the single online CBT (Part-A + Part-B marks).
What are the Accountancy topics in RVUNL Junior Accountant Part-A?
Part-A (60% weightage) covers Corporate Accounting, Income Tax, Cost Accounting, Theory and Practice of Auditing, Management Accounting, Advanced Cost Accounting, Cost and Management Audit, Computer Application in Accounting, Taxation Law and Practice, and Advanced Financial Accounting. The standard is Graduation Degree level.
What are the best books for RVUNL Junior Accountant preparation?
For Corporate Accounting and Financial Accounting, refer to M.C. Shukla & Grewal or S.N. Maheshwari. For Cost and Management Accounting, use M.N. Arora or Ravi M. Kishore. For Income Tax, refer to Vinod K. Singhania or Gaur & Narang. For Auditing, Kamal Gupta is recommended. For Part-B, RS Aggarwal for Reasoning and Maths, plus a standard Rajasthan GK book.
Where can I attempt free RVUNL Junior Accountant mock tests?
You can attempt free full-length RVUNL Junior Accountant mock tests directly on this page at MockSeries.in. Our tests follow the exact latest CBT pattern with negative marking and provide detailed solutions for every question.