NHPC Sr. Accountant Previous Year Question Papers – Subject-wise Analysis & Key Areas

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NHPC Limited, a leading hydropower PSU, conducts recruitment for the Sr. Accountant post through an online CBT (Computer-Based Test). Analyzing previous years’ papers (2022 & 2023) helps aspirants understand important topics, weightage distribution, and exam trends for better preparation.

✅ Sr. Accountant Post – Key Details

• Post Name: Sr. Accountant (S1)

• Pay Scale: ₹29,600 – ₹1,19,500 (IDA)

• Eligibility: Inter CA or Inter CMA Pass

• Age Limit: Maximum 30 years (relaxable as per Govt. norms)

• Selection Process: CBT of 200 marks (140 domain + 30 GA + 30 Reasoning)

• Negative Marking: 0.25 marks for each wrong answer

• Qualifying Marks: Gen/OBC/EWS – 40%; SC/ST/PwBD – 35%

NHPC Sr. Accountant Recruitment 2025 Related Blogs
NHPC Sr. Accountant Recruitment 2025 Pdf	Notifications
NHPC Sr. Accountant Recruitment 2025 Paper Patterns	Paper Patterns
NHPC Sr. Accountant Syllabus 2025	Click Here
NHPC Sr. Accountant Previous Year Cut-off	Click Here

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✅ NHPC Sr. Accountant Paper Analysis (2022 & 2023)

1. Financial Accounting (Highest Weightage)

• Topics:

  • Basic Accounting Concepts & Conventions (Conservatism, Accrual, Business Entity)

  • Financial Statements (Schedule III, IND AS, OCI, Cash Flow)

  • Depreciation (Sinking Fund, SYD, Reducing Balance)

  • Inventory Valuation (IND AS 2)

  • Bank Reconciliation

  • Ratio Analysis

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2. Cost Accounting

• Cost Concepts & Classification

• Budgeting & Budgetary Control (Activity-Based, Flexible, Master)

• Marginal Costing & CVP Analysis (BEP, PV Ratio, MOS)

• Standard Costing & Variance Analysis

• Overhead Accounting

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3. Financial Management

• Capital Budgeting (NPV, IRR, Payback, Simulation)

• Sources of Finance (MSME, Repo Market, ASBA)

• Project Finance (PPP, SPV, DBO)

• Cost of Capital (WACC)

• Valuation of Bonds & Equity

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4. Auditing

• Internal Audit (Role, Objectives, SIA Standards)

• Verification & Vouching (Assets)

• Internal Control & Fraud Detection

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5. Taxation

• Income Tax:

  • Deductions (80C, 80D)

  • Salary & Pension Components (HRA, Commuted Pension)

  • Tax Audit (Sec 44AB), Penalties, Advance Tax

  • MAT, TDS, Return Filing

• GST:

  • Constitutional Basis, Place of Supply

  • Registration, Composition Scheme

  • Returns (GSTR-3B, GSTR-4), TDS under GST

• Customs Act: Valuation & Duties

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6. Miscellaneous

• Capital Markets (IPO, Masala Bonds, IDR)

• Project Finance Terms (PPP, SPV)

• Financial Instruments (ASBA)

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✅ Subject-wise Weightage Trend (Approx.)

Subject	Weightage
Financial Accounting	25-30%
Cost Accounting	15-20%
Financial Management	15-20%
Auditing	10%
Taxation (IT + GST)	20-25%

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✅ Preparation Tips Based on Analysis

✔ Focus on Accounting Standards (IND AS) and Schedule III
✔ Practice Capital Budgeting & CVP Analysis problems
✔ Revise Income Tax Deductions, TDS, GST Returns
✔ Prepare Internal Audit & Vouching concepts thoroughly
✔ Solve previous year question papers and mock tests

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Important Links
To Download Notification 2025 PDF	Click Here
NHPC Sr. Accountant 2022 &2023 Previous Year Question Papers Analysis	Click Here

 

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✅ FAQs

Q1. What is the selection process for NHPC Sr. Accountant?
Ans: Computer-Based Test (CBT) of 200 marks with negative marking.

Q2. Which subject has the highest weightage in NHPC Sr. Accountant exam?
Ans: Financial Accounting and Taxation are the most important.

Q3. What type of questions are asked in Financial Management?
Ans: Mostly from Capital Budgeting, WACC, Valuation of Bonds & Equity.

Q4. Are GST questions theoretical or practical?
Ans: Mostly conceptual (registration, returns, TDS, time of supply).

Q5. Is there negative marking in NHPC Sr. Accountant exam?
Ans: Yes, 0.25 marks for each wrong answer.

Author: Divyanshu Kr Ranjan

Published: September 2, 2025

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