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    <loc>https://jkssbmocktests.in/under-ind-as-102-if-a-share-based-payment-transaction-is-settled-in-cash-e-g-stock-appreciation-rights-how-is-it-measured</loc>
    <lastmod>2026-08-03T19:44:29+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/s1-in-the-context-of-pfms-the-direct-benefit-transfer-dbt-scheme-mandates-the-use-of-aadhaar-for-authentication-s2-dbt-transfers-funds-directly-from-t</loc>
    <lastmod>2026-08-03T17:39:31+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/a-company-issues-10-000-9-preference-shares-of-100-each-redeemable-at-a-premium-of-10-the-shares-are-issued-at-par-what-is-the-amount-to-be-transferre</loc>
    <lastmod>2026-08-04T21:17:59+00:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/under-gst-the-composition-scheme-is-not-available-to-which-of-the-following</loc>
    <lastmod>2026-07-28T06:26:22+00:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/s1-under-ind-as-36-an-impairment-loss-recognized-in-prior-periods-for-an-asset-other-than-goodwill-must-be-reversed-if-there-has-been-a-change-in-the-</loc>
    <lastmod>2026-07-09T02:35:57+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/in-cost-accounting-the-economic-batch-quantity-ebq-formula-is-identical-to-the-eoq-formula-if-the-setup-cost-per-batch-is-500-annual-demand-is-10-000-</loc>
    <lastmod>2026-07-22T11:04:56+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/assertion-a-the-going-concern-assumption-implies-that-the-enterprise-will-continue-in-operation-for-the-foreseeable-future-reason-r-this-assumption-ju</loc>
    <lastmod>2026-07-25T08:02:59+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/under-the-partnership-act-if-a-partner-is-expelled-what-happens-to-his-liability-for-acts-of-the-firm-done-before-his-expulsion</loc>
    <lastmod>2026-07-18T08:36:31+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/s1-in-financial-management-the-net-present-value-npv-method-assumes-that-cash-inflows-are-reinvested-at-the-cost-of-capital-s2-the-internal-rate-of-re</loc>
    <lastmod>2026-07-30T20:52:12+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/under-ind-as-115-variable-consideration-like-bonuses-or-penalties-can-only-be-included-in-the-transaction-price-if</loc>
    <lastmod>2026-08-01T14:59:25+00:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/a-government-department-incurs-an-expenditure-of-5-00-000-on-the-repair-of-a-building-under-the-general-financial-rules-gfr-this-expenditure-should-be</loc>
    <lastmod>2026-07-21T13:19:08+00:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/s1-under-gst-the-time-of-supply-for-goods-supplied-on-an-approval-basis-is-6-months-from-the-date-of-removal-s2-if-the-goods-are-not-rejected-within-6</loc>
    <lastmod>2026-07-29T20:57:53+00:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/in-the-context-of-the-indian-financial-system-the-securities-and-exchange-board-of-india-sebi-was-given-statutory-powers-by-which-of-the-following-act</loc>
    <lastmod>2026-07-19T06:59:28+00:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://jkssbmocktests.in/assertion-a-under-ind-as-16-land-and-buildings-are-separable-assets-and-are-accounted-for-separately-reason-r-land-generally-has-an-infinite-useful-li</loc>
    <lastmod>2026-07-28T04:43:00+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/under-the-income-tax-act-if-a-house-property-is-self-occupied-what-is-the-annual-value-of-that-property</loc>
    <lastmod>2026-07-17T05:42:19+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/s1-in-a-cash-flow-statement-under-ind-as-7-dividends-paid-can-be-classified-as-either-operating-or-financing-activities-s2-interest-paid-can-be-classi</loc>
    <lastmod>2026-07-16T13:16:08+00:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/a-company-s-standard-cost-for-a-product-includes-10-kg-of-material-at-5-per-kg-the-actual-production-was-1-000-units-and-10-500-kg-of-material-was-use</loc>
    <lastmod>2026-07-28T03:47:14+00:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://jkssbmocktests.in/under-the-companies-act-2013-the-serious-fraud-investigation-office-sfio-is-empowered-to-investigate-frauds-that-are</loc>
    <lastmod>2026-07-25T11:05:30+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/s1-under-gst-the-input-tax-credit-itc-on-motor-vehicles-is-available-if-they-are-used-for-further-supply-of-motor-vehicles-s2-itc-on-food-and-beverage</loc>
    <lastmod>2026-07-23T17:08:48+00:00</lastmod>
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    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://jkssbmocktests.in/in-the-context-of-pfms-what-is-the-primary-purpose-of-the-online-payroll-and-attendance-system-e-payroll-module</loc>
    <lastmod>2026-08-03T01:01:53+00:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://jkssbmocktests.in/assertion-a-under-ind-as-107-an-entity-must-disclose-information-that-enables-users-to-evaluate-the-significance-of-financial-instruments-for-its-fina</loc>
    <lastmod>2026-07-24T21:41:57+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/under-the-income-tax-act-the-deduction-under-section-80tta-is-available-for-interest-earned-on-savings-bank-accounts-what-is-the-maximum-limit-for-thi</loc>
    <lastmod>2026-08-03T13:56:16+00:00</lastmod>
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    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://jkssbmocktests.in/s1-in-a-partnership-if-the-existing-profit-sharing-ratio-is-3-2-and-the-new-ratio-is-1-1-the-sacrificing-gaining-ratio-is-1-1-s2-if-the-old-ratio-is-3</loc>
    <lastmod>2026-07-20T12:49:23+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/under-ind-as-2-which-of-the-following-costs-are-excluded-from-the-cost-of-inventory-and-recognized-as-expenses-in-the-period-they-are-incurred</loc>
    <lastmod>2026-07-12T10:49:57+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/a-company-has-an-operating-cycle-of-90-days-its-average-daily-cash-outflow-is-2-00-000-it-maintains-a-minimum-cash-balance-of-10-of-its-cash-outflow-d</loc>
    <lastmod>2026-07-07T19:51:38+00:00</lastmod>
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    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://jkssbmocktests.in/s1-under-gst-the-e-way-bill-is-required-for-the-movement-of-goods-where-the-consignment-value-exceeds-50-000-s2-the-e-way-bill-is-generated-on-the-com</loc>
    <lastmod>2026-07-20T08:51:02+00:00</lastmod>
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  </url>
  <url>
    <loc>https://jkssbmocktests.in/in-the-context-of-the-indian-financial-system-the-national-housing-bank-nhb-was-established-as-a-wholly-owned-subsidiary-of-which-institution</loc>
    <lastmod>2026-07-17T12:50:42+00:00</lastmod>
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  </url>
  <url>
    <loc>https://jkssbmocktests.in/assertion-a-under-ind-as-32-a-preference-share-that-mandates-redemption-by-the-issuer-is-classified-as-a-financial-liability-reason-r-the-issuer-has-a</loc>
    <lastmod>2026-08-04T02:19:50+00:00</lastmod>
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    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://jkssbmocktests.in/under-the-income-tax-act-if-a-taxpayer-incurs-a-short-term-capital-loss-of-2-00-000-and-a-long-term-capital-gain-of-1-50-000-in-the-same-year-what-is-</loc>
    <lastmod>2026-07-29T22:33:17+00:00</lastmod>
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    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://jkssbmocktests.in/s1-under-ind-as-116-short-term-leases-12-months-or-less-and-leases-of-low-value-assets-are-exempt-from-recognizing-right-of-use-assets-and-lease-liabi</loc>
    <lastmod>2026-07-24T19:55:56+00:00</lastmod>
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    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://jkssbmocktests.in/in-cost-accounting-if-the-margin-of-safety-is-20-of-actual-sales-and-the-actual-sales-are-5-00-000-what-is-the-break-even-sales</loc>
    <lastmod>2026-07-27T22:29:45+00:00</lastmod>
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    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://jkssbmocktests.in/under-the-companies-act-2013-the-national-company-law-tribunal-nclt-has-the-power-to-approve-schemes-of-amalgamation-before-approving-it-must-receive-</loc>
    <lastmod>2026-07-20T20:10:46+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/s1-under-gst-the-reverse-charge-mechanism-rcm-is-applicable-on-the-import-of-services-s2-under-rcm-the-supplier-is-liable-to-pay-the-gst-which-stateme</loc>
    <lastmod>2026-07-23T21:50:14+00:00</lastmod>
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    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://jkssbmocktests.in/in-the-context-of-pfms-what-does-the-term-plan-and-non-plan-expenditure-classification-refer-to-and-what-recent-change-was-made-to-it</loc>
    <lastmod>2026-08-01T14:08:49+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/under-the-income-tax-act-the-deduction-under-section-80d-for-health-insurance-premiums-paid-for-self-spouse-and-dependent-children-is</loc>
    <lastmod>2026-07-04T21:46:22+00:00</lastmod>
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    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://jkssbmocktests.in/s1-in-a-cash-flow-statement-the-purchase-of-an-investment-in-the-shares-of-another-company-is-classified-under-investing-activities-s2-the-receipt-of-</loc>
    <lastmod>2026-08-04T20:08:22+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/under-the-general-financial-rules-gfr-2017-every-government-servant-is-expected-to-maintain-absolute-integrity-and</loc>
    <lastmod>2026-07-24T04:16:33+00:00</lastmod>
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    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://jkssbmocktests.in/in-financial-management-the-degree-of-financial-leverage-dfl-is-calculated-at-a-given-level-of-ebit-as</loc>
    <lastmod>2026-07-27T09:08:56+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/s1-under-ind-as-10-events-after-the-reporting-period-are-classified-as-adjusting-and-non-adjusting-events-s2-if-a-customer-of-a-company-goes-bankrupt-</loc>
    <lastmod>2026-08-01T14:39:14+00:00</lastmod>
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    <priority>0.6</priority>
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    <loc>https://jkssbmocktests.in/under-gst-the-composition-levy-scheme-has-a-threshold-limit-of-1-5-crore-75-lakhs-for-ne-states-what-is-the-tax-rate-payable-by-a-composition-dealer-f</loc>
    <lastmod>2026-07-24T05:12:03+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/in-the-context-of-the-indian-financial-system-the-deposit-insurance-and-credit-guarantee-corporation-dicgc-provides-insurance-coverage-for-bank-deposi</loc>
    <lastmod>2026-07-30T23:03:38+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/assertion-a-under-ind-as-23-borrowing-costs-directly-attributable-to-the-acquisition-of-a-qualifying-asset-must-be-capitalized-reason-r-a-qualifying-a</loc>
    <lastmod>2026-07-30T18:28:36+00:00</lastmod>
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    <priority>0.6</priority>
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  <url>
    <loc>https://jkssbmocktests.in/under-the-income-tax-act-the-tds-on-the-sale-of-an-immovable-property-other-than-agricultural-land-by-a-resident-is-governed-by-which-section-and-what</loc>
    <lastmod>2026-07-22T22:38:21+00:00</lastmod>
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    <loc>https://jkssbmocktests.in/s1-in-standard-costing-the-idle-time-variance-is-always-adverse-s2-abnormal-idle-time-is-treated-as-a-cost-of-the-period-and-transferred-to-the-costin</loc>
    <lastmod>2026-07-16T19:47:02+00:00</lastmod>
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  <url>
    <loc>https://jkssbmocktests.in/under-the-companies-act-2013-a-small-company-is-defined-based-on-paid-up-share-capital-and-turnover-as-per-the-latest-amendments-the-paid-up-share-cap</loc>
    <lastmod>2026-07-21T02:44:49+00:00</lastmod>
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  <url>
    <loc>https://jkssbmocktests.in/s1-under-gst-the-e-invoice-system-generates-an-invoice-reference-number-irn-and-a-qr-code-s2-the-irn-is-generated-by-the-taxpayer-s-own-accounting-sof</loc>
    <lastmod>2026-08-01T19:53:08+00:00</lastmod>
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  <url>
    <loc>https://jkssbmocktests.in/in-the-context-of-pfms-the-treasury-single-account-tsa-is-maintained-with</loc>
    <lastmod>2026-07-14T18:40:30+00:00</lastmod>
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    <loc>https://jkssbmocktests.in/assertion-a-under-ind-as-41-biological-assets-are-measured-at-fair-value-less-costs-to-sell-reason-r-this-is-because-biological-transformation-makes-h</loc>
    <lastmod>2026-07-14T13:12:53+00:00</lastmod>
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    <loc>https://jkssbmocktests.in/under-the-income-tax-act-if-a-taxpayer-has-a-business-profit-of-3-00-000-and-a-brought-forward-business-loss-of-2-00-000-what-is-the-total-income-afte</loc>
    <lastmod>2026-07-30T21:35:52+00:00</lastmod>
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    <loc>https://jkssbmocktests.in/s1-under-ind-as-115-if-a-contract-contains-multiple-performance-obligations-the-transaction-price-must-be-allocated-to-each-obligation-based-on-their-</loc>
    <lastmod>2026-07-16T14:21:49+00:00</lastmod>
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    <loc>https://jkssbmocktests.in/in-cost-accounting-the-re-order-level-is-calculated-as</loc>
    <lastmod>2026-07-25T09:12:11+00:00</lastmod>
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    <loc>https://jkssbmocktests.in/under-the-companies-act-2013-the-independent-directors-must-hold-a-special-training-as-per-section-149-who-is-exempted-from-this-training-requirement</loc>
    <lastmod>2026-07-25T04:40:51+00:00</lastmod>
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    <loc>https://jkssbmocktests.in/s1-under-gst-the-input-tax-credit-itc-on-goods-lost-stolen-destroyed-or-written-off-is-not-available-s2-itc-on-goods-used-for-personal-consumption-is-</loc>
    <lastmod>2026-07-06T18:25:50+00:00</lastmod>
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    <loc>https://jkssbmocktests.in/in-the-context-of-the-indian-financial-system-the-forward-markets-commission-fmc-was-the-regulator-for-which-market-before-its-merger-with-sebi</loc>
    <lastmod>2026-07-27T17:57:07+00:00</lastmod>
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    <loc>https://jkssbmocktests.in/assertion-a-under-ind-as-2-inventories-are-measured-at-the-lower-of-cost-and-net-realizable-value-nrv-reason-r-this-ensures-that-assets-are-not-overst</loc>
    <lastmod>2026-08-03T14:37:19+00:00</lastmod>
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    <loc>https://jkssbmocktests.in/under-the-income-tax-act-the-tds-on-payment-of-rent-for-plant-and-machinery-exceeding-1-80-000-per-annum-is-governed-by-which-section-and-what-is-the-</loc>
    <lastmod>2026-08-03T21:13:05+00:00</lastmod>
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    <loc>https://jkssbmocktests.in/s1-in-a-partnership-if-a-partner-s-loan-to-the-firm-is-interest-free-and-the-deed-is-silent-no-interest-is-allowed-s2-if-the-partner-s-loan-is-interes</loc>
    <lastmod>2026-08-02T10:26:59+00:00</lastmod>
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    <loc>https://jkssbmocktests.in/under-the-general-financial-rules-gfr-2017-the-competent-authority-for-sanctioning-expenditure-from-the-contingency-fund-of-india-is</loc>
    <lastmod>2026-08-03T01:41:03+00:00</lastmod>
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