The new revised syllabus
will be applicable with effect from 2017 Annual/main Examination
Revised Syllabus for Subordinate Audit/ Accounts
Service
(SAS) Examination (all branches)
GROUP – I
PC 1: Language Skill (for all branches)
Duration 2 ½ hours, Maximum
Marks: 100.
A. Verbal and Reading Abilities Basics 30 marks ii. Verbal Reasoning iii. Sentence Correction iv. Idioms and phrases
v. Grammar Applications vi. Antonyms
vii. Synonyms
viii. Vocabulary Skills ix. Writing Styles
x. Arranging sentences in order xi. Comprehension of passages:
(Science passage, socio-economic passage, Business passage, Entertainment
passage etc.)
B. Drafting and Writing Abilities Basics 70 marks i. Précis
of any topic
25marks
ii.
Drafting of an official letter, giving the
facts, as directed in the question. 15 marks
iii.
Draft Para to be drafted from material provided 30 marks
Section ‘A’ will contain multiple choice
objective questions and Section ‘B’ the subjective questions to be answered in
computer mode only.
Reference books:
1. Books
which may contain questions, Standard of which is similar to the Indian Banking
Services for Clerical Grade and Probationer Officers.
2. Karyalay
Sahayika a book published by Kendriya Sachivalaya, Hindi Parishad, New Delhi.
3. Style
Guide as prescribed by the Department.
4. Précis
and Draft by Muthuswamy and Brinda
5. MSO
Audit Section 7 Chapter 3 Preparation of Audit Report
PC 2 :Logical, Analytical and Quantitative
Abilities (All branches)
Duration 2 hours, Maximum Marks: 100
Section I 70 Marks
( A)DATA INTERPRETATION i. Data Tables ii. Pie Charts iii. 2 Dimensional Graphs iv. Bar Charts
v.
Venn Diagram
vi.
Geometrical Diagram vii. Pert Charts
(B)DATA SUFFICIENCY
( C)REASONING
i. Deduction ii. Logical connectives. iii. Selections
iv.
Distribution
v.
Circular arrangement
(D) QUANTITATIVE ABILITY i. Probability and chance ii. Simple
Equation iii. Ratio-Proportion-Variation iv. Percentages
v.
Profit & Loss
vi.
Simple Interest and Compound Interest vii. Weighted Averages
Section II 30 marks
(E) Statistics & Statistical Sampling
i.
Introduction to statistics.:Variable as
attribute of an entity, Primary Data and Secondary Data, Descriptive and
Numerical Data, Concept of Discrete and continuous data, Basic concepts of Data
Analysis,Box plotting of Data
ii.
Statistical concepts of classification of Data,
Geographical Classification,
Chronological classification,
conditional classification, qualitative classification, quantitative classification.
iii.
Class interval, Frequency Distribution and
Histograms
iv.
Arithmetic Mean and Geometric Mean, Median,
Mode-Concepts and inter se comparison and their interpretation
v.
Range, Variance, Standard Deviation, Quartile
Deviation and Coefficient on
Variance
– Concepts & inter se comparison and their interpretation
vi.
Concepts of Skewness& Kurtosis and their
interpretation vii. Sampling:
What
is Statistical Sampling?
Statistical Sampling vs. Non- Statistical Sampling
Advantage of Statistical Sampling
Random
Number Table & Sampling
Sampling
Error vs. Non-Sampling Error
Simple Random Sampling (with and without
replacement)Systematic Random
Sampling
Systematic Random
Sampling Stratified Random
Sampling
Cluster Sampling
Probability Proportional to Size
Sampling Multi-Stage Sampling
Attribute & Variable Sampling
Step-by-step Sampling
Discovery
Sampling
Monetary Unit Sampling
Audit Hypothesis Testing
Normalisation –
meaning and objective Estimation:
(i) Sample
size and estimation of Single Mean for un-stratified (Simple Random) Sampling
(ii) Sample
size and estimation of Single Proportion for un-stratified (Simple
Random)
Sampling
Scatter Diagram in Statistics and interpreting, Scatter
Diagrams, correlation and regression.
Reference books
1.
Books which may contain questions, Standard of
which is similar to the Indian Banking Services for clerical grade and
Probationer Officers.
2.
Single compilation covering the whole syllabus
–a single compilation will be prescribed as and when it is ready.
3.
Fundamentals of Mathematical Statistics (Latest
Edition) by Shri S.C.Gupta and V.K.Kapoor published by Sultan Chand & Sons
(for advance study)
4.
An Introduction to Statistical Methods (Latest
Edition) published by S Chand Publishing (for elementary study)
PC 3 :Information Technology (Theory) (all branches)
Duration 2
hours, Maximum
Marks: 100
(A)Operating
system: What is an OS, What are its key functions, the evaluation of
OS,what are the popular types of OS, basics of UNIX and Windows, advantages of open
source OS like Linux, Networks OS.
(B)Application Software:
Concepts, basic application,
specific use applications,Development of customized
applications, Payroll and Accounting applications, Inventory management
applications in PSUs, ERPs. Basic concepts of ERP, Types of ERP Systems ,
advantages of ERP, factors to be considered for implementing for ERP, and
causes of failure of ERP
(C) Networks: Basic concepts, uses of
networks in sharing of resources, Backups, commontypes of networks; LAN/WAN/Internet,
server based networks, client server model, P2P network media, wireless
networks, Threats to networks, the internet world. Cloud and cloud computing.
(D) Basic concepts of database management:
understanding simple databases, advantagesof working with a database, RDBMS,
Basic concepts SAP-ERP and Oracle Financials,
common corporate
database systems.
(E)
Security
of Information assets: Security threats to data, hardware and users,
commontypes of hacking, protective measures, backups,etc.
(F)
Familiarity
with the provisions of the IT Act 2000 ( including subsequentamendments to
the IT Act)
(G) General awareness about the National
e-Governance Plan(NeGP) Meaning, eGovernance basics and few selected common
e Governance Projectslike Computerization of Land Records, Vahan (Registration
of Vehicles) and Sarthi (issue of Driving Licenses), and e-District. (Reference
respectiveweb sites of the topics mentioned),
(H)IT Audit
1. IT Controls
General
Controls
Application
Controls Risk area and IT security.
2. System Development Life Cycle Audit of
systems under development
Books Suggested:- 1.IT Act, 2000.
2. “Introduction
to Computers” by Peter Norton, published by Tata McGraw-Hill Education Private
Limited, New Delhi
3. Information
Technology Audit Manual Volume- I .Section 1 -Introduction (Pages 6-8), Section
7-Controls (Pages 37 to 43), Section-8 (Audit of General Controls) (pages
44-71) and Section 9 (Audit of Application Controls) (pages 72-84).
4. Checklist
for Involvement of Audit in the System Development Phases of Information
Technology Systems printed by the IT Audit Wing (iCISA)
5. IT
Audit Manual (Volume -III) Audit Programmed for Specific Applications - (Page
70 to
93).
6. The
respectiveWeb sites of the topics mentioned under section G.
PC4 :Information Technology (Practical) (all branches)
Duration 2 hours, Maximum
Marks: 100
I Word 2013 25
Marks
( A) Basic and Mid-level
Creating and managing documents, Formatting a document,
Customizing Options and Views for Documents, Configuring Documents to Print or
Save, Formatting Text,
Paragraphs, and Sections, Creating Tables and Lists,
Creating and Modifying a List,
Applying References
,Inserting and Formatting Objects,
( B) Advanced Topics
Managing and Sharing Documents: Managing Multiple
Documents, Preparing Documents for Review, Managing Document Changes and
Designing Advanced Documents: Applying Advanced formatting, Applying Advanced
Styles, Creating Advanced References: Create and Manage Indexes, Creating and
Managing Reference Tables and Manage forms, Fields, and Mail Merge Operations.
II EXCEL 2013 35 Marks
(A)
Basic
and Mid-Level
Creating and Managing Worksheets and Workbooks: Creating
Worksheets and Workbooks, Navigating Through Worksheets and Workbooks,
Formatting Worksheets and Workbooks, Customizing Options and Views For
Worksheets and Workbooks and Configuring Worksheets and Workbooks to Print Or
Save. Cells and Ranges: Inserting Data in Cells and Ranges, Formatting Cells
and Ranges and Ordering and Grouping Cells and Ranges. Tables: Creating and
Modifying Table. Formulas and Functions: Applying Cell Ranges and References in
Formulas and
Functions. Charts and Objects: Creating and Formatting A
Chart and Inserting and
Formatting an
Object
(B)
Advanced
Topics
Managing and Sharing Workbooks: Managing Multiple
Workbooks, Preparing A Workbook For Review and Managing Workbook Changes.
Applying Custom Formats and 'Layouts: Applying Custom Data Formats, Applying
Advanced Conditional Formatting and Filtering, Applying Custom Styles and
Templates. Creating Advanced Formulas: Applying Functions in Formulas: Look Up
Data With Functions, Applying Advanced Date and Time Functions and Creating
Scenarios. Creating Advanced Charts and Tables: Creating Advanced Chart
Elements, Creating and Managing Pivot Tables and Creating and Managing Pivot
Charts.
III
Access
2013 Basic (Awareness) 25 Marks
Creating and Managing a Database: Creating a New Database,
Managing Relationships and Keys, Navigating Through a Database, Protecting and
Maintaining a Database and Printing and Exporting a Database. Building Tables:
Creating a Table, Formatting a Table, Managing Records and Creating and
Modifying Fields. Creating and Modifying Queries: Creating a Query, Modifying a
Query, and Utilizing Calculated Fields and Grouping within a Query. Creating
Forms: Creating a Form, Setting Form Controls and Formatting a Form. Creating Reports:
Creating a Report, Setting Report Controls and Formatting a Report.
IV
Power
Point 2013 15 Marks
Create and Manage Presentations: Creating A Presentation,
Formatting A Presentation Using Slide Masters, Customizing Presentation Options
and Views, Configuring Presentations to Print or Save and Configuring and
Present Slideshows. Inserting and Formatting Shapes and Slides: Inserting and
Formatting Slides, Inserting and Formatting Shapes and Ordering and Grouping
Shapes and Slides. Creating Slide Content: Inserting and Formatting Text,
Inserting and Formatting Tables, Inserting and Formatting Charts, Inserting and
Formatting Smart Art, Inserting and Formatting Images and Inserting and
Formatting Media. Applying Transitions and Animations: Applying Transitioning
Between Slides, Animating Slide Contents and Setting Time for Transitions and
Animations. Managing Multiple Presentations: Merging Content from Multiple
Presentations, Tracking Changes and Resolving Differences and Protecting and
Sharing Presentations.
Reference Books :
1.
Microsoft Word 2013 Step by Step (Lambert &
Cox)
2.
Microsoft Word 2013: Fast and Easy (Edward
Jones)
3.
Word 2013 In Depth (Faith Wempen)
4.
Microsoft Excel 2013 Step by Step (Frye)
5.
Microsoft Excel 2013 AII-In-One for Dummies
(Greg Harvey)
6.
Excel 2013 In Depth (Bill Jelen)
7.
Microsoft Access 2013 Step by Step (Lambert
&Cox)
8.
Learning Microsoft Access 2013 Beginner Level 1:
Build Databases with Microsoft Access (Richard Rost)
9.
Microsoft Power point 2013 Step by Step
(Lambert. & Cox) 10.Microsoft Power point 2013 AII-In-One for Dummies (Greg
Harvey)
PC 5 :Constitution of
India, Statutes and Service Regulations (Civil Accounts, Civil Audit, Local
Audit, P&T Audit and Commercial Audit)
Duration 2 hours, Maximum
Marks: 100
A. Service Regulations
I. Common Subjects: 30%
Provisions of the following Rules:
1. Central
Civil Services (Joining Time) Rules,
2. Central
Civil Services (Pension) Rules,
3. Defined
Contribution Pension Scheme,(New Pension Scheme)
4. Central
Civil Services (Leave) Rules,
5. Central
Civil Services (Classification, Control and Appeal) Rules,
6. Central
Civil Services (Conduct) Rules
II. Specific Subjects: 40%
Provisions of the following Rules:
1. Fundamental
Rules,
2. Travelling
Allowances Rules as contained in the Supplementary Rules,
3. General
Provident Fund (Central Services) Rules,
4. Central
Civil Services (Medical Attendance) Rules,
5. Central
Civil Services (LTC) Rules,
B. Constitution of India, Acts, Regulations: 30%
Provisions of
1. Constitution of IndiaParts I, V, VI,
VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIXand XX together with relevant
Schedules appended to it.
Note: Questions on such matters as manner of elections, conditions of
eligibility forelections, qualifications, procedural details and jurisdiction
of courts etc will be excluded.
2. Comptroller
and Auditor General’s (Duties, Powers and Conditions of Service)Act 1971
3. Regulations
on Audit and Accounts -2007
Suggested Readings:
1. Central
Civil Services (Joining Time) Rules,
2. Central
Civil Services (Pension) Rules,
3. Defined
Contribution Pension Scheme, (New Pension Scheme)
4. Central
Civil Services (Leave) Rules,
5. Central
Civil Services (Classification, Control and Appeal) Rules,
6. Central
Civil Services (Conduct) Rules
7. Fundamental
Rules,
8. Travelling
Allowances Rules as contained in the Supplementary Rules,
9. General
Provident Fund (Central Services) Rules,
10. Central
Civil Services (Medical Attendance) Rules, 11.Central
Civil Services (LTC) Rules
12. Constitution
of India Bare Act.
13. Comptroller
and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971
14. Regulations
on Audit and Accounts -2007
PC 6 :Constitution of India, statutes andDefence
Service Regulations. (Defence Audit)
Duration 2 hours, Maximum Marks: 100
A. Service Regulations
I.
Common
subjects. 30%
Provisions of the following Rules:
1. Central
Civil Services (Joining Time) Rules
2. Central
Civil Services (Pension ) Rules
3. Defined
Contribution Pension Scheme (New Pension Scheme )
4. Central
Civil Services (Leave) Rules,
5. Central
Civil Services (Classification, Control and Appeal Rules)
6. Central
Civil Services (Conduct ) Rules
II.
Specific
subjects. 40%
Provisions of the following Rules/Regulations:
1. Pay
and Allowances Regulations for Officers of Army
2. Pay
and Allowances Regulations for JCOs, ORs and Non- Combatant for
Army
3. Pay
and Allowances Regulations for Navy
4. Pay
and Allowances Regulations for IAF
5. Pension
Regulations for Army Officers Part I & II
6. Pension
Regulations 1964(Navy)
7. Pension
Regulations IAF Part I &II
8. Leave
Rules for services Part I (Army)
9. Leave
Rules for services Part II (Navy)
10. Leave
Rules for services Part III (Air Force)
11. Travel
Regulation
12. Supplementary
Rules: Travelling Allowance Rules
13. Fundamental
Rules Chapter I to VI ,VIII and IX
14. Defence
Service Regulation
B Constitution
of India ,Acts,Regulations: 30%
Provisions
of:
1. Constitution of India Parts I, V, VI,
VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX together with relevant Schedules
appended to it.
Note: Questions on such matters as manner of elections, conditions of
eligibility for elections, qualifications, procedural details and jurisdiction
of courts etc will be excluded.
2. Comptroller
and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971.
3. Regulations
on Audit and Accounts -2007.
Suggested Readings
1. Central
Civil Services (Joining Time) Rules
2. Central
Civil Services (Pension ) Rules
3. Defined
Contribution Pension Scheme
4. Central
Civil Services (Leave) Rules
5. Central
Civil Services (Classification, Control and Appeal Rules)
6. Central
Civil Services (Conduct ) Rules
7. P&A
Regulations for Officers of Army
8. P&A
Regulations for JCOs, ORs and Non- Combatant for Army
9. P&A
Regulations for Navy
10. P&A
Regulations for IAF
11. Pension
Regulations for Army Officers Part I & II
12. Navy
(Pension) Regulations 1964
13. Pension
Regulations IAF Part I &II
14. Leave
Rules for services Part I (Army)
15. Leave
Rules for services Part II (Navy)
16. Leave
Rules for services Part III (Air Force)
17. Travel
Regulation
18. Supplementary
Rules :Travelling Allowance Rules
19. Fundamental
Rules
20. Defence
Service Regulation 21.Constitution
of India Bare Act.
22. Comptroller
and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971
23. Regulations
on Audit and Accounts 2007
PC 7 : Constitution of
India Statutes, Service Regulations, including related accounts /audit procedures
(Railway Audit)
Duration 2 hours, Maximum
Marks: 100
A. Service Regulations
I. Common subjects 30%
Provisions of the following Rules/schemes:
1. Central
Civil Services (Joining Time) Rules,
2. Central
Civil Services (Pension) Rules,
3. Defined
Contribution Pension Scheme, (New Pension Scheme)
4. Central
Civil Services (Leave) Rules,
5. Central
Civil Services (Classification, Control and Appeal) Rules,
6. Central
Civil Services (Conduct) Rules
II. Specific subjects 40%
Provisions of the following Rules/Acts:
1. Indian
Railway Establishment Code Vol. I & II
2. Indian
Railway Establishment Manual
3. Manual
for Railway Pension Rules
4. Hours
of Employment Regulation Act
5. Workmen’s
Compensation Act
6. Payment
Wages Act
7. Minimum
Wages Act
8. Factories
Act
9. Railway
Audit Manual (Chapter XV –Establishmentand Provident Fund Audit)
B. Constitution of India, Acts, Regulations 30%
Provisions of the following
1.
Parts/sections
of Constitution of India – Parts I, V, VI, VIII, IX, IX A, X,XI, XII, XIV,
XVIII, XIX and XX together with relevant Schedules appended to it.
Note: Questions on such matters as manner of elections, conditions of
eligibility for elections, qualifications, procedural details and jurisdiction
of courts etc will be excluded.
2.
Comptroller and Auditor General’s (DPC) Act 1971
3.
Regulation on Audit and Accounts, 2007
Suggested readings:
1. Central
Civil Services (Joining Time) Rules
2. Central
Civil Services (Pension) Rules 3.Defined Contribution Pension Scheme
4. Central
Civil Services (Leave) Rules
5. Central
Civil Services (Classification, Control and Appeal) Rules
6. Central
Civil Services (Conduct) Rules
7. Indian
Railway Establishment Code Vol.I& II
8. Indian
Railway Establishment Manual
9. Manual
for Railway Pension Rules
10. Hours
of Employment Regular Act
11. Workmen’s
Compensation Act
12. Payment
Wages Act
13. Minimum
Wages Act
14. Factories
Act
15. Railway
Audit Manual
16. Constitution
of India
17. Comptroller
and Auditor General’s (DPC) Act 1971
18. Regulation
on Audit and Accounts, 2007
GROUP- II
PC8 :Financial Rules and Principles of
Government Accounts (Civil Accounts, Civil
Audit and Local Audit)
Duration 2
hours, Maximum
Marks: 100
I.
Financial
Rules.
1. Provisions
of Central Government Accounts (Receipts and Payments) Rules, 1983
2. Provisions
of General Financial Rules 2017
3. Provisions
of Delegation of Financial Powers Rules (DFPR) 1978
II.
Principles
of Civil Accounts
1. Provisions
of Government Accounting Rules, 1990
2. Provisions
of Comptroller and Auditor General’s Manual of Standing Orders (A&E) Vol.
II:
Chapter
1- Appropriation Accounts
Chapter
2- Finance Accounts (Revised) Annexure and Appendices
3. List
of Major and Minor Heads of Accounts of Union and States ( LMMH )
4. Provisions
of Civil Accounts Manual issued by Controller General of Accounts, Ministry of
Finance, Department of Expenditure:Chapters 1-10 and Chapter 13 and Chapter 17.
Reference Books
1. Central
Government Account (Receipts & Payments) Rules 1983
2. General
Financial Rules 2017
3. Delegation
of Financial Powers Rules (DFPR) 1978
4. Government
Accounting Rules 1990 published by Controller General of Accounts
5. Comptroller
& Auditor General Manual of Standing Orders (A&E) Vol. II
6. List
of Major and Minor Heads of Accounts of Union and States ( LMMH )
7. Civil
Accounts Manual, issued by Controller General of Accounts, Ministry of Finance,
Department of Expenditure,
PC 9 :Financial Rules and Principles of
Defence Accounts.(Defence Audit)
Duration 2 hours, Maximum Marks: 100
I. Financial
Rules.
1. Government
Accounting Rules 1990.
1. Chapter
1 -Introductory,
2. Chapter
2 –General Outlines of the System of Accounts, 3.Chapter 3- Basic Structure of the Form of
Accounts.
2. General
Financial Rules 2017
3. Delegation
of Financial Powers Rules 1978
4. Financial
Regulations I & II II. Principles of Defence Accounts
1. Budgetary
process for Defence Service Expenditure.
2. Manual
of Audit Department - Vol I Part B -Chapter 18 –(Accounts Section).
3. Defence
Accounts Code
4. Classification
Hand Book of Defence Services Receipts and Charges,Debt and Remittances heads
with code numbers.
5. DAD
OM Part II Vol I and Part IV 6.Defence Audit Code(Chapter 18)
Suggested Readings:
1. Government
Accounting Rules 1990 : Chapters 1,2,& 3
2. General
Financial Rules 2017
3. Delegation
of Financial Powers Rules 1978
4. Financial
Regulations I & II 5.Manual
of Audit Department
6. Defence
Accounts Code.
7. Classification
Hand Book of Defence Services Receipts and Charges
8. DAD
OM Part II Vol I and Part IV 9.Defence Audit Code (Chapter 18)
PC 10 :Financial Rules and Principles of
Postal Accounts (P&T Audit)
Duration 2
hours, Maximum
Marks: 100
I.
Financial
Rules
Provisions of following Rules
A. General
Financial Rules, 2017
B. Central
Government Accounts (Receipt & Payments) Rules, 1983 as related to and
affect P&T Account).
C. Schedule
of Financial powers of Postal Services Board, Deptt. of Posts Rules,
1978
D. Delegation
of Financial Powers Rules, 1978
II.
Principles
of Postal Accounts
Provisions relating to following Manuals/
Rules
A.
Postal
Accounts Manual, Volume-1
1.Definitions
and General system of Accounts
2. Organization
and control
3. Postal
Accounts Work
4. Book
and Compilation
5. Remittance
6. Annual
Accounts of Central Government
7. Transfer
Entries Journal and ledger
8.Cost
Calculation
9. Capital
Accounts
10. Checking
of receipts
11. Internal
check inspections
12. Appendix
– V to Postal Accounts Manual, Volume-1
B.
Government
Accounting Rules, 1990
C.
P&T
FHB Volume-I (All Chapters and all appendices
D.
Civil
Accounts Manual ( such portions as relates to Postal Accounts )E.Postal FHB Volume-II (All chapters and
appendices except Appendix-V)
F.
Postal
Manual Volume-VI.
(i)
General rules relating to Money Order Department
(ii)
Money Orders
G.
Postal
Accounts Manual Volume-II
1. Post
office Certificate
2. Inland
Money Orders, Foreign Money Orders and IMO (Instant Money Order)
3. Indian
Postal Orders and eIPO (Electronic Indian Postal Order) 4.Saving
Bank etc.
H.
Manual
of S.B. Control Pairing and Internal Check Organization
I.
Post
Office Guide (Part-I) J. Post Office Guide (Part-IV)Books Suggested
1. General
Financial Rules, 2017
2. Central
Government Accounts (Receipt and Payment Rules) 1983.
3. Schedule
of Financial powers of Postal Services Board, Deptt. of Posts Rules, 1978
4. Delegation
of Financial Powers Rules, 1978
5. Postal
Accounts Manual, Volume-Ialong with Appendix-V
6. Government
Accounting Rules, 1990
7. P&T
FHB Volume-I
8. Civil
Accounts Manual.
9. Postal
FHB volume-II
10. Postal
Manual Volume-VI (Part-II )
11. Postal
Accounts Manual Volume-II
12. Manual
of S.B. Control pairing and Internal Check Organization
13. Post
Office Guide (Part-I) 14.Post Office Guide (Part-IV) PC11 : Financial Rules,
Principles of Government Accounts/Audit and Works Expenditure (Railway Audit)
Duration 2 hours, Maximum Marks: 100
I.
Financial
Rules
1. Provisions
of General Financial Rules 2017
Financial Audit
Provisions
of
2. C&AG
MSO (Audit), 2002 - Section III
1. Appropriation
Audit (Chapter XV)
2. Certification
of Finance Accounts and Appropriation Accounts (Chapter XVI)
3. Financial
Attest Audit Manual
II.
Principles
of Railway Accounts
Provision contained in following Codes/Manuals
1. Indian Railways Administration and Finance
– An introduction
1. Evolution
of Indian Railways Historical Background (Chapter I)
2. Structure
and objectives of Railway Management (Chapter II)
3. Railways,
The Public and Parliament (Chapter III)
4. Employee
relations (Chapter IV)
5. Management
Accountability (Chapter V)
6. Electronic
Data Processing and General Application (Chapter VI)
7. The
Separation Convention (Chapter VII)
8. Operational
& Financial Planning (Chapter VIII)
9. Economics
of Rail Transport (Chapter IX)
10. Advances
& arrear claims (Chapter X)
11. Disallowances
and objections (Chapter XI)
12. Records
of service (Chapter XII)
2. Indian Railways Finance Code Vol I
1. Financial
organization and historical background (Chapter I)
2. Financial
Appraisal of Railway Projects (Chapter II)
3. Railway
Budget (Chapter III)
4. Parliamentary
Financial Control Appropriation Accounts (Chapter IV)
5. Budgetary
And Expenditure Control Financial/ Management Reporting (Chapter V)
6. Contracts
General Principles (Chapter VI)
7. Allocation
of Expenditure (Chapter VII)
8. Inter
Railway and Inter Departmental Service (Chapter VIII)
9. Inter
Railway and Inter Departmental Service (Chapter IX)
10. Petty
Contingent Expenses Cash Imprest (Chapter X)
11. Reporting
and Investigation of Loss of Cash, Stores or Other Railway Property (Chapter
XI)
3. Indian Railways Finance Code Vol II
1. Classification
of Revenue Expenditure (Appendix-I)
2. Classification
of Capital and Other Works Expenditure (Appendix-II)
3. Classification
of Earnings (Appendix-III)
4. Indian Railway Code for Accounts Department
Part I
1. Departmental
Regulations (Chapter I)
2. Structure
of Railway Accounts (Chapter II)
3. Compilation
of Railway Accounts (Chapter III)
4. Remittance
transactions India (Chapter IV)
5. Remittance
transactions outside India (Chapter V)
6. Suspense
accounts (Chapter VI)
7. Annual
accounts and returns (Chapter VII)
8. Internal
check (Chapter VIII)
9. Provident
fund accounts (Chapter IX)
10. Internal
check of pension payments (Chapter X)
11. Bills
(Chapter XI)
12. Check
of establishment charges general (Chapter XII)
13. Check
of pay rolls-officers (Chapter XIII)
14. Check
of pay rolls staff (Chapter XIV)
15. Finance
functions (Chapter XV)
16. Miscellaneous
expenditure(Chapter XVI)
17. Inspection
of Executive Offices (Chapter XVII)
18. Security
deposits (Chapter XVIII)
19. Cash
and pay department (Chapter XIX)
Works Expenditure and Accounts
5. Indian Railway Code for Engineering
Department
1. Organisation
and Administration (Chapter I)
2. Traffic
Survey (Chapter III)
3. Engineering
Survey Reconnaissance -Preliminary and Final Location
Surveys (Chapter IV)
i)
Project Engineering Estimation of Cost and
Construction Schedule (Para
525-540
ii) Techno
economic survey reports (Para 555 to 576)
4. Investment
Planning and Works Budget (Chapter VI)
5. Estimates
(Chapter VII)
6. Rules
of acquisition of Land (Chapter VIII - Para 805, 851 to 855)
7. Execution
of Works (Chapter XI)
8. Contracts
for Works (Chapter XII)
9. Initial
records (Chapter XIII)
10. Initial
account of revenue and works expenditure (Chapter XIV)
11. Expenditure
and Budgetary Control (Chapter XV)
12. Commissioning
of Railway Projects (Chapter XVI)
13. Completion
of Railway Projects (Chapter XVII)
14. Miscellaneous
Works (Chapter XVIII)
15. Building
and rents (Chapter XIX)
Railway Audit
6. Railway Audit Manual
1. Expenditure
on Railway Audit (Chapter VI)
2. General
instructions regarding extent and procedure of Audit (Chapter VIII)
3. Distribution
of work (Chapter IX)
4. Selection
of documents for Audit (Chapter X)
5. Review
of Audit (Chapter XI)
6. Works
Audit (Chapter XVI)
7. Audit
of General Books and Accounts (Chapter XIX)
8. Appropriation
Audit (Chapter XX)
Suggested readings:
1. General
Financial Rules, 2017
2. C&AG
MSO (Audit), 2002
3. Financial
Attest Audit Manual issued by C&AG of India
4. Indian
Railway Administration and Finance – An Introduction
5. Indian
Railways Finance Code Vol.I& II
6. Indian
Railway Code for Accounts Department Part I
7. Indian
Railway Code for Engineering Department 8.Railway Audit Manual
PC12: Financial Rules
and Principles of Govt. Accounts and CPWA (Commercial Audit)
Duration 2 hours, Maximum Marks: 100
I.Financial Rules and Principles of Govt.
Accounts in the following Rules
1. Government
Accounting Rules 1990: –Chapter on General outline of the system of Accounts.
1. General
Financial Rules, 2017
2. Delegation
of Financial Powers Rules, 1978
II. Provisions of following Chapters of Central
Public Works Accounts Code
1.
Chapter-2: Definitions
2.
Chapter-3: General Outline of System of Accounts
3.
Chapter- 5: Appropriations
4.
Chapter-6: Cash
5.
Chapter- 7: Stores
6.
Chapter-8: Transfer Entries
7.
Chapter-9: Revenue Receipts
8.
Chapter 10: Works accounts
9.
Chapter-11: Accounts procedure for lump sum
contracts
10. Chapter-13:
Suspense Accounts
11. Chapter-15:
Deposits
12. Chapter
16:Non Government Works
13. Chapter-17:
Transactions with other Divisions, Departments and Government
14. Chapter-22:
Accounts of Divisional Officers
15. Statement
E: Treatment of recoveries of Expenditure in the Accounts of the PublicWorks
Department
III. International Public Sector Accounting
Standards (IPSAS)
Reference Book:
1. Government
Accounting Rules 1990
2. General
Financial Rules 2017
3. Central
Public Works Accounts Code, First Edition, 1993 (Revised).
4. Delegation
of Financial Powers Rules, 1978
PC-13 Accountancy (Civil Accounts)
Duration 2 hours, Maximum
Marks: 100
1. Fundamental
Principles of Accounting- Meaning, Objectives, Types of AccountingInformation,
Advantages and Limitations, Qualitative Characteristics of
AccountingInformation, Theory Base of
Accounting-Basic Concepts and Conventions,
GenerallyAccepted Accounting Principles (GAAP).
2. Accounting
Process: from recording of transactions to preparation of FinancialStatements,
Preparation of Bank Reconciliation Statement, Trial Balance, Rectification
ofErrors.
3. Depreciation,
Provisions and Reserves.
4. Bill
of Exchange, Promissory Notes and Cheques.
5. Financial
Statements- Sole proprietorship concerns, Not-for-profit Organisations,analysis
of Financial Statements.
6. Accounting
Standards issued by ICAI.
7. International
Public Sector Accounting Standards (IPSAS) of IFAC.
Books Suggested:
1. Principles
and Practice of Accountancy by R.L Gupta and V.K Gupta.
2. Introduction
to Accounting by T.S Grewal,
3. Compendium
of Accounting Standards by ICAI,
4. IFAC
Handbook of International Public Sector Accounting Board (available at website
(http://www.ifac.org)
PC 14 :Financial
Accounting with Elementary Costing (Civil Audit, Local Audit,Defence Audit,
Railway Audit & P&T Audit)
Duration
2 hours, Maximum
Marks: 100
Financial Accounting: 40 Marks
1. Financial
Accounting: Nature and Scope, Limitations of Financial Accounting, Basic
concepts and Conventions, Generally Accepted Accounting Principles (GAAP).
2. Accounting
Process: From recording of transactions to preparation of Financial
Statements, Preparation of Bank
Reconciliation Statement, Trial Balance and
Rectification of Errors.
3. Depreciation,
Provisions and Reserves.
4. Financial Statements: Sole Proprietorship Concerns,
Analysis of Financial
Statements.
5. Accounts
of Joint Stock Companies.
Accounting Standards: 20 Marks
1. Accounting
Standards issued by Institute of Charted Accountants of India andIND AS
notified by the Ministry of Corporate Affairs
2. Uniform
Format of Accounts for Central Autonomous Bodies
Cost Accounting Topics: 40 Marks
1. Introduction
2. Materials
3. Labour
and Direct Expenses
4. Overheads
(I) Factory Overheads
5. Overheads
(II) Office and Administrative, Selling and Distribution Overheads
6. Marginal
Costing,
7. Production
Accounts and Cost Sheets 8.Process Accounts
Books Suggested:
8. Introduction
to Accounting by T.S. Grewal
9. Principles
and Practice of Accountancy by R.L Gupta and V.K. Gupta
10. Financial
Accounting by S.N Maheshwari
11. Cost
Accounting by Shukla, Grewal and Gupta
12. Compendium
of Accounting Standards of ICAI
13. Essentials
of Cost Accounting by V.K. Saxena and C.D. Vashist
14. Indian
Accounting Standards – an overview of the Institute of Charted Accountants of
India and pronouncements on IND AS.
PC-15: Advanced Accounting (Commercial
Audit)
Duration 2 hours, Maximum Marks: 100
1. Basic
concepts of Accounting: single and double entry, Books of Original Entry, Bank
Reconciliation, Journal, Ledgers, Trial Balance, Rectification of Errors,
Adjusting and closing entries, Manufacturing, Trading, Profit & Loss and
Profit & Loss Appropriation Accounts, Balance Sheet, Distinction between
Capital and Revenue Expenditure, Depreciation Accounting, Valuation of
Inventories, Non-profit organisations
Accounts,Receipts and Payments and
Income & Expenditure Accounts, Bills of
Exchange, Self Balancing Ledgers.
2. Accounting
concepts and conventions.
3. Royalty
and Lease Accounts
4. Company
Accounts including Consolidated Financial Statements
5. A.-
Uniform format for accounts for Central Autonomous Bodies
B.-Accounts of Public Utilities Enterprises: Accounting
formats prescribed by Electricity
Act, (Electricity utility), Banking
Companies, Non banking Companies, Insurance
companies, Transport
Companies
6. Branch
and Departmental accounts (including Foreign Branch Accounts)
7. Cash
and Funds Flow Statement, Working Capital
8. Accounting
Standards prescribed under section 133 of the Companies Act, 2013.
9. Accounting
Standards of ICAI /IND AS notified by Ministry of Corporate Affairs
10. Concepts
of interim reporting, Segment reporting, Corporate Social Responsibility
11. Accounting
for JVs and Public Private Partnerships
Books Suggested
1. Advanced
Accountancy by RL Gupta.
2. Advanced
Accounts by Shukla, Grewal & Gupta.
3. Notification
issued for Depreciation Accounting.
4. Companies
Act, 2013.
5. Accounting
formats prescribed by Electricity Act, Reserve Bank of India and Insurance
Regulatory Development Authority of India.
6. Indian
Accounting Standards(InD AS)included in part B of Annexure to Ministry of
Corporate Affairs Notification dated 16th February 2015,
relating to issues of companies(Indian Accounting Standards) Rules 2015.
PC16 :Public Works Accounts (Civil
Accounts, Civil Audit & Local Audit)
Duration 2hours, Maximum
Marks: 100
Provisions of following Codes/Manuals
1. Central
Public Works Accounts Code with Appendices
2. Accounts
Code Volume-III
3. Comptroller
and Auditor General’s Manual of Standing Orders (A&E) Volume-I
(i) Chapter
8 – Accounts of Public Works
(ii) Chapter
9 – Accounts of Forests
4. CPWD
Works Manual2014
Reference Books:
1. Central
Public Works Accounts Code ,First Edition 1993 (Revised)
2. Comptroller
& Auditor General Manual of Standing Orders (MSO) (A&E) Volume-I 3.Central
Public Works Department Works Manual2014.
PC 17 :Defence Audit ( Defence Audit )
Duration 2 hours, Maximum Marks: 100
Defence Audit.
1. Defence
Organisation and Roles of Branches of services and Inter Services
Organisation.
2. Provisions
ofDefence Audit Code (Other than Chapter 18)
3. Provisions
ofFinancial Attest Audit Manual
4. Audit
of Defence Appropriations Accounts
5. Works
Accounting and Auditing Procedures
6. Ordnance
Factory Auditing Procedures
7. Provisions
ofRegulations and Procedures for Army, Navy and Air Force and other
audits
8. Audit
of Border Road Organization 9.Audit of Defence Estate Organisation
Suggested Readings:
1. For
MoD, Army, Navy and Air Force: www.mod.nic.inwww.indianarmy.nic.inwww.indiannavy.nic.inwww.indianairforce.nic.in
2. for
Inter-Service Organisations:
www.mod.gov.in/writereaddata/AR_2013/Eng/ch9.pdf
(This
is the annual report wherein the Ministry mentions briefly the functions of the
Inter-Service
Organisations. The candidates can also refer the latest Annual Reports
on
the website)
3. Financial
Attest Audit Manual issued by C&AG of India
4. Defence
Audit Code.
5. Regulations
of Military Engineering Services,
6. Unit
Accountant’s Manual (AAO’s MES Manual)
7. Defence
Accounts Department OM Part VI- Vol I,II and III 8.Defence Audit Department Manual Vol I,II
III and IV,
9. Army
Local Audit Manual (Part –I Vol I,II and III).
10. IAFW
2249 Conditions of Contract for MES, Defence Works Procedure
11. Factory
Accounting Rules
12. Air
Force Local Audit Manual and Naval Local Audit Manual
13. Store
Accounting Instructions
14. INBR
12, Naval Store Keeping Instructions
15. IAP
501, Indian Air Force Equipment Regulations
16. Military
Land Manual
17. Cantonment
Act and Laws
PC18 :Postal Audit (Post & Telecom
Audit)
Duration 2 hours, Maximum, Marks: 100
Auditing Rules & Regulations
A. Provisions of C&AG’s Manual of Standing
Orders (Audit)
1. Function
of the C&AG of India (Section-I)
2. General
Principles and Practices of Audit (Section-II, Chapter 1-6)
3. Supplementary
Audit Instructions (Section-III, Chapter 1-24)
4. General
Instructions regarding Inspection & Local Audit (Section-VI, Chapter 1)
5. Results
of Audit (Section-VII, Chapters 1 to 4)
B. Provisions of P&T Audit Manual
(Concurrent Audit)
1.Organization
and Functions of P&T Audit wing under the C&AG of India
2. General
Instructions regarding audit of DoP Accounts
3. Establishment
Audit of Circle, Postal Accounts office
4. Pension
Audit
5. Audit
of PAOs
6. Appropriation
Audit
7. Finance
Accounts and Combined Finance and Revenue Accounts
8. Remittance
Audit
9. Custom
Duty
10. Audit
of Money Orders
11. Audit
of Indian Postal Orders
12. Audit
of Post Office savings certificates
C. Provisions of Financial Attest Audit Manual
D. Provisions of Post Office Savings Bank
Manual Vol I E.Provisions of Post Office Savings Bank Manual Vol II
F. Audit ofFinancial Services:
International Money Transfer, Distribution
of Mutual Funds and Electronic
Fund Transfer for the UTI, HDFC and IDBI
Banks, Rural Postal Life
Insurance (RPLI)
G. Audit ofValue Added Service (VAS):
Speed
Post, Media Post,
Data, Speed Post
Passport Service, Flat
rate parcel, Business parcel,
ePayment, CENVAT Credit etc, Express Parcel, Speed Net, Dedicated Freight
Aircraft, Logistic Post, Retail Services for Business product like Railway
Tickets, Gold Coin, Foreign Exchange, Bill Collection, Insurance Premium
Collection, sale of application forms, Pre-Mailing Services etc.
H. Audit ofTechnology Developments:
Computer based Multipurpose Counter Machines (MPCMs),
Transmission of Money
Order through Satellite, Hybrid Mail and Corporate Money
Order Services and
Automatic Mail Processing System (AMPS), Computerized
Services, Online Tracking, Electronic Clearance for Automatic Transfer of MIS
interest into SB account of the bank of choice, Core Banking Solutions for PO
Saving Schemes, Mail Network Optimization Project (MNOP), Automatic Mail
Processing Centers (AMPC), Print to Post, Remotely managed Franking Machine
(RMFM), Project Arrow .
Books Suggested
5. C&AG’s
Manual of Standing Orders (Audit)
6. P&T
Audit Manual (Concurrent Audit)
7. Financial
Attest Audit Manual of C&AG of India
8. Post
Office Savings Bank Manual Vol. I
9. P.O
Savings Bank Manual Vol. II
10. Post
Office Small Savings Schemes-Part-ONE, ONE-A, TWO, THREE and FOUR by Shri A.N.
Dureja, ADG (Retd.), P&T Accounts and Finance Service (Latest Edition)
11. Instructions
/Orders issued by DOP from time to time for operation and accounting of VAS,
Financial Services and Technological Changes.
12. Blue
Book on Project Arrow
PC19 :Railway Traffic Revenue (Railway
Audit)
Duration 2 hours, Maximum
Marks: 100
Provision of following
Acts/Rules/Codes/Manuals/Handbooks/orders
A. C&AG MSO (Audit), Section II, Chapter
III
B. Indian Railway Code for Traffic Department
(Commercial)
1.
Organisation and functions of the
Commercial Department (Chapter I)
2.
Rates and fares (Chapter II)
3.
Claims for compensation and for refund of
overcharges (Chapter III)
4.
Claims for compensation other than those
relating to loss etc. of goods and powers of General Manager's for making
ex-gratia payment to persons involved in accidents to trains (Chapter IV)
5.
Railway User's Consultative Council and
Committees (Chapter V)
6.
Amenities for Railway Users' (Chapter VI)
7.
Catering and Vending Services (Chapter
VII)
8.
Inter modal transport (Chapter VIII)
9.
Ticketless Travel its check and prevention
(Chapter IX)
10. Station
outstanding (Chapter X)
11. Wharfage
and demurrage (Chapter XI)
12. Mode
of payment of railway Freight and other Railway dues (Chapter XII)
13. Registration
of indents allotment and supply of wagons (Chapter XIV)
14. Postal
Traffic (Chapter XVI)
15. City
booking offices and out agencies (Chapter XVII)
16. Sidings
(Chapter XVIII)
17. Miscellaneous
(Chapter XIX)
C. Indian Railway Commercial Manual Vol I
1.
Introductory(Chapter I)
2.
Passenger Tickets (Chapter II)
3.
Admission to Platforms and Carriage of
Passengers(Chapter III)
4.
Warrants, Concession Orders, High Official
Requisitions and Free Passes, etc. (Chapter IV)
5.
Check and Collection of Passenger
Tickets(Chapter V)
6.
Reservation of berths, seats and
compartments and booking of Special Trains(Chapter VI)
7.
Initial Accounts and returns for Passenger
Traffic(Chapter VII)
8.
Booking and delivery of passengers'
luggage(Chapter VIII)
9.
Booking, Conveyance and Delivery of
Parcels Traffic(Chapter IX)
10. Booking
of Animals and Birds(Chapter X)
11. Booking
of Certain Valuable Articles(Chapter XI) 12.Miscellaneous
Traffic(Chapter XII)
13.Initial Coaching Books and Returns(Chapter XIII)
D. Indian Railway Commercial Manual Vol II
1.
Booking of Goods Traffic (Chapter XIV)
2.
Loading of Goods (Chapter XV)
3.
Clearance of Traffic in 'Smalls' and
Working of Repacking and Transhipment Sheds (Chapter XVI)
4.
Unloading and re-weighment of Inward Goods
(Chapter XVII)
5.
Delivery, Rebooting and Diversion of Goods
(Chapter XVIII)
6.
Railway Materials and Stores (Chapter XIX)
7.
Initial Books and Returns in connection
with Goods Traffic (Chapter XX)
8.
Claims for Compensation and for Refunds of
Overcharges (Chapter XXI)
9.
Loss of Property and Unclaimed (Chapter
XXII)
10. Handling
of Goods, Parcels, etc. (Chapter XXIII)
11. Traffic
Receipts and Remittances (Chapter XXIV)
12. Sidings
(Chapter XXV)
13. Out-Aggrades,
City Booking Offices and other Ancillary services (Chapter XXVI)
14. Station
Outstanding (Chapter XXVII)
15. Catering
and Vending Services, Contractual Gesturing and Vending, Departmental Catering
and Vending (Chapter XXVIII)
16. Commercial
and Accounts Inspections (Chapter XXIX)
17. Miscellaneous
(Chapter XXX)
18. Responsibilities
of Railway administration as carriers of goods (Chapter XXXI)
E. Indian Railway Code for Accounts Department
Part II
1.
Check of traffic earnings- Introductory
(Chapter XX)
2.
Check of passenger traffic earnings
(Chapter XXI)
3.
Check of other coaching traffic earnings
(Chapter XXII)
4.
Check of goods traffic earnings (Chapter
XXIII)
5.
Refund of unclaimed overcharges and check
of refund lists overcharge sheets and compensation claims (Chapter XXIV)
6.
Check of out/city booking
agencies/jtbs/ytsk bills (Chapter XXV)
7.
Check of terminal tax on goods and parcels
(Chapter XXVI)
8.
Check of station balance sheets (Chapter
XXVII)
9.
Accounts office debits and their clearance
(Chapter XXVIII)
10. Carriage
bills and the accounts office balance sheet (Chapter XXIX)
11. Check
of handling bills (Chapter XXX)
12. Accounts
of worked lines including private and non-government railway (Chapter XXXI)
13. The
traffic book (Chapter XXXII)
14. Inspection
of station accounts(Chapter XXXIII)
15. Check
of traffic relating to railway materials and stores(Chapter XXXIV)
F. Indian Railways Finance Code Vol II
1.
Classification of Revenue Expenditure
(Appendix-I)
2.
Classification of Capital and Other Works
Expenditure ( Appendix-II)
3.
Classification of Earnings (Appendix-III)
G. IRCA Tariffs – Coaching, Goods, Military,
Red Tariff - all Parts and volumes
H. IRCA Conference Rules
I.
Handbook
on Traffic Costing – Railway Board’s publication
J.
Instructions
issued by Railway Board in 1994 for standard method to calculate profitability
of a Passenger Train.
K. Railway Act 1989
L. Railway Audit Manual
1. Audit
of Earnings (Local Traffic) (Chapter XII)
2. Audit
of Earnings (Through Traffic) (Chapter XIII)
Note: In case of tariffs, the publications
in force of the previous financial year will be the text books in respect of
‘Railway Traffic Revenue’
Suggested readings:
1.
C&AG MSO (Audit), 2002
2.
Indian Railway Code for Traffic Department
(Commercial)
3.
Indian Railway Commercial Manual
Vol.I& II
4.
Indian Railway Code for Accounts
Department Part II
5.
Indian Railway Finance Code Vol.II
6.
IRCA Tariffs – Coaching, Goods, Military,
Red Tariff – all parts and volumes
7.
IRCA Conference Rules
8.
Handbook on Traffic Costing – Railway
Board’s publication
9.
Instructions issued by Railway Board in
1994 for standard method to calculate profitability of a Passenger Train.
10. Railway
Act, 1989 11.Railway Audit Manual PC20
:Cost Accountancy & Commercial Laws and Corporate Tax (Commercial Audit)
Duration
2 hours, Maximum
Marks: 100
A. Cost Accountancy: 50%
1. Books
of Accounts in Cost Accounting, Cost Accounts Rules & Records
2. Job
Order/Control Costing
3. Process
Costing, Operation Cost and Operating Costing
4. Marginal
Costing, Differential Costs and Cost Volume Profit Relationship
5. Standard
Costing including Variance Analysis 6.Value Analysis, Cost Reduction,
Productivity
7. Product
Pricing.
8. Reconciliation
of Costs and Financial Accounts.
B. Commercial Laws & Corporate Tax : 50%
Provisions of following Acts:
1. Companies
Act, 2013 - Chapter 1 to 4 and chapter 8 to 10 and 12. Rules issued by Ministry
of Corporate Affairs relating to these Chapters.
2. The
Indian Contract Act, 1872
3. The
Indian Sale of Goods Act, 1930
4. Negotiable
Instruments Act, 1881
5. Electricity
Act, 2003
6. Road
Transport Corporation Act, 1950
7. Securities
and Exchange Board of India Act, 1992and Listing Agreement
8. Foreign
Exchange Management Act, 1999 (FEMA)
9. Payment
of Bonus Act, 1965
10. Employees
Provident Funds Act, 1952
11. Corporate
Tax- Income Tax on Companies including Income Computation and Disclosure
Standard issued under Income Tax Act 1961
Book Suggested:
1. Principles
and Practice of Cost Accounting By: N. K. Prasad
2. Direct
Taxes Law and Practice, by Vinod K. Singhan
3. Cost
Audit Standards issued by Institute of Cost Accountant of India 4.Income Tax
Act 1961
PC-21 Government Accounts (Civil Accounts),
Duration
2 hours,
1. Accounting
Rules for Treasuries 1992
2. Account
Code for Accountants General
3. List
of Major and Minor Heads of Accounts of Receipts and Disbursements of
theCentral and State Governments
4. Comptroller
and Auditor General’s Manual of Standing Orders (A&E) Volume-I
5. Accounts
Code Volume-III
6. Central
Public Works Accounts Code with Appendices First Edition 1993
7. Book
of Forms referred in CPWA Code
8. Civil
Accounts Manual (CAM) issued by Ministry of Finance,
Department
ofExpenditure, Controller General of Accounts, New Delhi.
·Paragraphs No. 1.2, 1.4, 1.12,
·Chapter 4 -Paragraphs 4.6, 4.7,4.8 and Appendix ‘B’,
·Chapter5 -Paragraph 5.15 and Annexure ‘C’
·Chapter 7 except paragraph. 7.16,
·Chapter 8,
·Chapter 10 -Paragraphs 10.3,10.4,10.9 and Annexure ‘A’,
·Paragraphs 16.1
·Paragraphs 17.7 and 17.10
PC22 :Government Audit (Civil Audit &
Local Audit)
Duration 2
hours, Maximum,
Marks: 100
1. Provisions
of CAG’s Manual of Standing Orders (Audit)
2. Provisions
of Regulation on Audit & Accounts, 2007 3.Provisions
of Auditing Standards issued by the C &AG .
4. Provisions
of Audit Quality Management Framework Guidelines issued by C&AG
5. Provisions
of Performance Audit Guidelines of C&AG .
6. Provisions
of Compliance Audit Guidelines of C&AG .
7. Financial
Attest Audit: Provisions of Financial Attest Audit Manual and Financial Attest
Auditing Guidelines for audit of State Government Accounts of C&AG .
8. Provisions
of Manual of Instructions for Audit of Autonomous Bodies of C&AG
9. Provisions
of Internal Controls Evaluation Manual of C&AG .
10. Provisions
of Public Private Partnerships in Infrastructure Project Public Auditing
Guidelines of C&AG .
11. Provisions
of Environment and Climate Change Auditing Guidelines issued by C&AG
12..Provisions of Standing Order on Role of Audit in Relation to Cases of Fraud
and Corruption issued by C&AG .
Reference Books:
1.
Comptroller & Auditor Generals Manual
of Standing Orders (Audit)
2.
Auditing Standards issued by the C&AG
of india
3.
Manual of Instructions for Audit of
Autonomous Bodies of C&AG of India
4.
Performance Audit Guidelines issued by
C&AG of India
5.
Compliance Audit Guidelines issued by
C&AG of India
6.
Financial Attest Audit Manual of C&ÂG
of India
7.
Financial Attest Auditing Guidelines for
audit of State Government Accounts issued
by C&AG of India
8.
Regulation on Audit & Accounts, 2007
9.
Audit Quality Management Framework
Guidelines issued by C&AG
10. Public
Private Partnerships in Infrastructure Project Public Auditing Guidelines
issued by C&AG of India
11. Environment
and Climate Change Auditing Guidelines issued by C&AG of India
12. Internal
Controls Evaluation Manual of C&AG of India
13. Standing
Order on Role of Audit in Relation to Cases of Fraud and Corruption issued by
CAG.
PC 23 : Contract Audit and Audit Procedures
(Defence Audit)
Duration 2 hours,
Section A :Contract Audit
I.
Provisions of following
Procedures/Manuals/guidelines:
1.
Defence Procurement Procedure (DPP)
2.
Defence Procurement Manual (DPM)
II.
Provisions of the following
1.
Basics of Contract Management and Laws relating
to Contracts including
General
Conditions of Contract (IAFW 2249)
2.
Contract Management (relevant Chapter of GFR
2017 (VIII of GFR,2005))
3.
Purchase Management in DRDO
4.
Purchase Management in Ordnance Factory Board
5.
Audit of Contracts
6.
Laws relating to Contracts and Arbitration
7.
Basics of International Banking System including
issues relating to Letter of Credits-
Section
B :Audit Procedures
Provisions of following
Procedures/Manuals/guidelines
1. Auditing
Standards issued by the C &AG of India
2. Compliance
Auditing Guidelines issued by C&AG of India
3. Performance
Auditing Guidelines issued by the C&AG of India
4. Internal
Controls Evaluation Manual of C&AG of India
5. Standing
Order on Role of Audit in Relation to Cases of Fraud & Corruption issued by
C&AG of India
Suggested Readings
1. Defence
Procurement Procedure
2. Defence
Procurement Manual
3. Regulations
of MES
4. General
Financial Rules, 2017
5. Purchase
Management Manual 2006 DRDO
6. Manual
for procurement of Plant and Machinery in Ordnance Factories by Ordnance
Factory Board – August 2013
7. Material
Management & Procurement Manual for Ordnance Factories by Ordnance Factory
Board- 2010 (effective from 01.04.2011).
8. Audit
of Contracts (Section-III, Ch.7, MSO Audit, 2002)
9. Indian
Contract Act, 1872
10. Indian
Arbitration and Conciliation Act, 1996
11. Practice
Guide on Audit of Contract Management and Procedures by C&AG of India
12. Auditing
Standards issued by C&AG of India
13. Compliance
Audit Guidelines issued by C&AG of India
14. Performance
Audit Guidelines issued by C&AG of India
15. Internal
Controls Evaluation Manual issued by C&AG of India
16. Standing
Order on Role of Audit in Relation to Cases of Fraud & Corruption of
C&AG of India
PC24 :
Telecom Audit (Post & Telecom Audit )
Duration 2hrs,
I.
Provisions
of Rules, Acts and Policies
A. Requirement
and receipt of funds including process of budgeting and preparation of Outcome
Budget/Performance Budget and the General system of Financial Management Budget formulation and
implementation.
B. Revenues
and Misc. Receipts as referred to in P&T FHB Vol.- I Chapter- VII
C. New
Telecom Policy 2012 as amended from time to time
D. TRAI
Act, 1997 as amended from time to time
E. BSNL
Accounting policy, Accounting Instructions, Formats of Accounting Records
issued from time to time
F. Procurement,
Contract and Laws relating to contract /Arbitration & Conciliation: Public
Procurement Bill, Procurement Manual issued by BSNL Corporate Office,
CVC
Orders issued on procurement made by govt. organizations, Service Tax Act, 1994
as amended from time to time, The Indian Contract Act, 1872 as amended from
time to time, Arbitration & Conciliation Act 1996 as amended from time to
time
G. New
Companies Act, 2013 with special emphasis is proposed on the following:
1. Salient
features including Constitution of Board of Company Law Administration
2. Provisions
pertaining to incorporation, prospectus, Allotment, Share Capital, issue of
shares or debentures, accounts, Books of Accounts, Cash Flow, Loans and
Advances, Borrowing and Guarantees, Financial Statements and Schedule
III, Consolidated Financial Statements,
auditing, Audit of accounts of branch
office of company.
3. Fraud
Reporting, Corporate Social Responsibility,
4. Board
appointments, Restrictions on powers, remuneration,
5. Power
of Central Govt. to direct companies to furnish information or statistics
6 Schedule VI of Companies Act 2013
II.
Planning, Works, Commercial Operations &
Telephone Revenue Accounts
A. Planning
and Execution of Projects through estimates and related detailed estimates,
specification
B. Work
orders, Measurement Books, Acceptance & Testing, Contractor’s Ledger
(Running/Final
Bills), Contribution Works, Shifting Works, Capital Bills and
Estimating
Fee
C. Assessment
of annual requirement of Stores/Materials including valuation of inventories,
techniques of inventory of Management – ABC Analysis, VED Analysis ;
Procurement, Receipts and Allotment/Distribution of Stores and Accounting; Loss
of Stores and damages to BSNL property.
D. Unserviceable
and Surplus Stores/vehicles including sanction of ACE- 9 and ACE-10 as referred
to respective Rules of GFR 2017 and Para 359, 368, 370 P&T Manual Vol. X,.
Management of surplus/obsolete stores including recovered stores,
disposal
and accounting as referred to in P&T FHB Vol. III Pt I & II, P&T
Manual
Vol.
X
E. Provisions
of new connections, Leased Circuits and Wide Area Network, Value Added Service
along with their billing and realization and disconnection/closure
F. Provision
of Telecom Installations/facilities on rent and guarantee, licence and royalty
basis including cable; Demand Note and Advice Note
G. Provision,
billing and realization of Interconnectivity charges, Access Charges, Port
Charges and Infrastructure Sharing Charges, AGR based license fee and spectrum
charges from Telecom operators
III.
Provisions
of Acts/guidelines of Audit
A. Compliance
Audit Guidelines
B. Auditing
Standards issued by C&AG of India
C. Audit Norms, 2000 issued by DGA (P&T)
D. Performance
Auditing Guidelines issued by C&AG of India
E. Internal
Controls Evaluation Manual of C&AG of India
F. Standing
Order on Role of Audit in Relation to Cases of Fraud & Corruption issued by
C&AG of India
Books suggested:
1.
General Financial Rules 2017(relevant
Chapters),
2.
Fiscal Responsibility and Budget
Management Act
3.
Outcome/Performance Budget (Government of
India’s Orders issued from time to time, P&T Manual Vol –
II(Chapter-XII-Budget Estimate and Control), Telecom
Accounts
and Finance Manual
4.
P&T FHB Vol. – I(Chapter-VII)
5.
New Telecom Policy 2012
6.
TRAI Act, 1997
7.
BSNL Accounting Policy, Accounting
Instruction, Format of Accounting Records issued in September 2000 and amended
from time to time, BSNL Account Code by
Shri S
Venkataraman
8.
Public Procurement Bill,
9.
Procurement Manual issued by BSNL
Corporate Office,
10. Central
Vigilance Commission’s Orders issued on procurement made by Government
Organizations,
11. Service
Tax Act, 1994
12. The
Indian Contract Act, 1872
13. Arbitration
& Conciliation Act 1996
14. General
Financial Rules,2017(relevantChapters)(GFR 2005 Chapter 6,7,8)
15. Companies
Act 2013(Relevant Chapters)
16. P&T
FHB Vol. – III (Part- I)(Chapters-III,IV,V,VI ),A handbook on Telecom Projects,
Planning and Works by Shri C.V.R Reddy
17. P&T
Manual Vol – X
18. P&T
FHB Vol. – III (Part- II), P&T Manual Vol – X(Para 499), Telecom Tariffs at
a glance by Shri S. Venkatraman, Material Management and Inventory Control by
C.V.R
Reddy
19. P&T
FHB Vol. – III (Part- I&II), P&T Manual Vol – X, ,GFR,2017(relevant
Rules)
20. P&T
Manual Vol – XII,Compendium of Telecom Revenue and Commercial Orders by Shri S.
Venkatraman, Telecom Tariffs at a glance by Shri S. Venkatraman
21. P&T
Manual Vol – IX(Chapter-V and Appendix 4), P&T Manual Vol – X(Chapter VI),
P&T FHB Vol. – V, P&T Manual Vol – XIV,(Para 75 to 86)
22. Regulations
issued by TRAI reg. IUC Charges, Port Charges and Infrastructure Sharing
Charges, Orders issued by DoT Hqrs. from time to time, Telecom Accounts and
Finance Manual, Compendium of Telecom Revenue and Commercial Orders by
Shri S.
Venkatraman, Telecom Tariffs at a glance by Shri S. Venkatraman
23. Compliance
Audit Guidelines issued by C&AG of India
24. Auditing
Standards issued by C&AG of India
25. Audit
Norms, 2000 issued by DGA (P&T)
26. Performance
Auditing Guidelines issued by C&AG of India
27. Internal
Control Evaluation Manual of C&AG of India
28. Standing
Order on Role of Audit in Relation to cases of Fraud & Corruption issued by
C&AG of India.
PC25:Government Audit including Workshops
and Stores Audit (Railway Audit)
Duration 2
hours, Maximum
Marks: 100
Provisions of following
Manuals/Codes/Standards/Guidelines
1. C&AG
MSO (Audit), Section II - Chapter 1, 2, 4 and Section III - Chapter 19, 20,
21, 22
2. Auditing
Standards issued by the C&AG of India
3. Indian
Railway Code for Mechanical Department (Except Chapter X and XI on
Foundry
Accounts Saw Mill Accounts)
4. Indian
Railway Code for Stores Department (Vol. I and Vol. II) – All Chapters
5. Indian
Railways Finance Code Vol. II
1.
Classification of Revenue Expenditure
(Appendix-I)
2.
Classification of Capital and Other Works
Expenditure ( Appendix-II)
3.
Classification of Earnings (Appendix-III)
6. Indian
Railway Code for Engineering Department(Chapter XIV)
7. Railway
Audit Manual
1.
Stores Audit (Chapter XVII)
2.
Workshops Audit (Chapter XVIII)
8. Performance
Auditing Guidelines issued by the C&AG of India
9. Compliance
Auditing Guidelines issued by the C&AG of India
10. Internal
Controls Evaluation Manual of C&AG
11. Guidelines
for Fraud and Corruption issued by C&AG
12. Public
Private Partnerships in Infrastructure Project Public Auditing Guidelines of
C&AG
Suggested readings:
1.
C&AG MSO (Audit), 2002
2.
Auditing Standards issued by C&AG of India
3.
Indian Railway Code for Mechanical Department
4.
Indian Railway Code for Stores Department,
Vol.I& II
5.
Indian Railway Finance Code Vol.II
6.
Indian Railway Code for Engineering Department
7.
Railway Audit Manual
8.
Performance Auditing Guidelines issued by
C&AG of India
9.
Compliance Auditing Guidelines issued by
C&AG of India
10. Internal
Controls Evaluation Manual issued by C&AG of India
11. Guidelines
for Fraud and Corruption issued by C&AG of India
12. Public
Private Partnership in infrastructure Auditing Guidelines issued by C&AG of
India
PC 26:Commercial Auditing (Commercial
Audit)
Duration 2
hours, Maximum
Marks: 100
1. Nature
and Principles of Auditing
2. Audit
of Cash Transactions: Receipts and Payments
3. Verification
of Assets
4. Audit
of Financial Statements
5. Standards
on Auditing issued by ICAI
6. Provisions
of Regulation on Audit and Accounts 2007 issued by CAG
7. Provisions
of Performance Auditing Guidelines issued by CAG
8. Audit
of Public Sector Undertaking (Section II, Chapter V of MSO (Audit) 9.Provisions
ofCompanies (Cost Records and Audit) Rules, 2014 10.Special features of Audit of:
a. Finance
Companies
b. Electricity
Companies
c. Transport
Companies
d. Social
Sector/Welfare Companies-Section 8 of Companies Act, 2013
11. Provisions
of Companies Auditors’ Report Order issued under section143 (11) of the
Companies Act 2013
12. Directions
issued under Section 143(5) of the Companies Act 2013
13. Appointment
of Statutory and Internal Auditors, their Rights, Duties, Powers Remuneration,
Joint Auditors, Branch Auditors 14.Audit
Committee: Constitution, Powers and Duties.
15. Internal
Audit, Statutory Audit and Government Audit
16. Corporate
Governance: Clause 49 of SEBI and Provisions of Companies Act 2013
17. Role
of Committee on Public Undertaking 18.Internal
Controls Evaluation Manual of C&AG .
19.Manualon Financial Attest
Audit,of C&AG
20. Compliance
Audit Guidelinesof C&AG.
21. Standing
Order on Role of Audit in Relation to Cases of Fraud and Corruption issued by
C&AG of India
22. Audit
of Public Private Partnership projects with special emphasis on Concessionaire
agreements and sharing of revenue
Reference books
1. Contemporary
Auditing by Kamal Gupta
2. Public
Private Partnership in Infrastructure Projects Auditing Guidelines issued by
C&AG of India .
3. Regulation
on Audit and Accounts 2007 issued by C&AG of India.
4. Performance
Auditing Guidelines issued by C&AG of India.
5. Companies
Auditors’ Report Order 2016
6. Internal
Controls Evaluation Manual of C&AG of India.
7. Financial
Attest Audit Manual of C&AG of India.
8. Compliance
Audit Guidelines of C&AG of India.
9. Standing
Order on Role of Audit in Relation to Cases of Fraud and Corruption issued by
C&AG of India
PC 27: Local Paper -
Acts of Legislature and Statutory Rules, Audit and Inspection ofAccounts of
Local Funds (West Bengal)
Duration 2
hours Maximum
Marks: 100
A- Provisions relating to Panchayati Raj
Institution in following Acts/ Rules :30 marks
1. The
West Bengal Panchayat Act 1973, with amendments
2. The
West Bengal Panchayat (Gram Panchayat Audit, Accounts and Budget) Rules 2007
3. The
West Bengal Panchayat (ZP and PS) Accounts and Financial Rules 2003.
4. The
West Bengal Panchayat (Budget and Appropriation of Fund) Rules, 1996.
B - Provisions relating to Urban Local Bodies
in following Acts/ Rules: 30 marks 1.The West Bengal Municipal Act 1993 with
amendment.
2. The
West Bengal Municipal (Finance &Accounting) Rules, 1999 under the
WestBengal Municipal Act 1993.
3. The
Kolkata Municipal Corporation Act 1980 with up to date amendments
4. The
Calcutta Improvement Act 1911.
5. Accounting
Manual for Urban Local Bodies
Part
I Introduction to Double Entry Accrual-based accounting
Part
II Accounting Principles
Part III Guidelines for preparation of Opening Balance
Sheet
C- Provisions of auditing Standards,
Guidelines and Manualsetc: 20 marks
1. 73rd
and 74thAmendments to the Constitution and details thereof.
2. Latest
recommendations of Central Finance Commission so far as these relate to
Local
Bodies only.
3. Auditing
Standards for Panchayati Raj Institutions and Urban Local Bodies-issued by the
C&AG of India.
4. Manual
of Instruction for Audit of PRIs issued by the C&AG of India in
December2002.
5. Manual
of the Local Audit Department West Bengal, Audit of Urban Local Bodies
6. Manual
of the Local Audit Department West Bengal, Audit of Panchayati Raj Institutions
D- Provisions of following Rules/Codes
/Acts/ Manuals etc. of the State Government:
20 marks
1. West
Bengal Service Rules, Part-I- Rules 5 (10), 5 (17), 5 (40), 29 to 65.
2. West
Bengal Service Rules Part-II-Rules 4,11, 22, to 86, 88, 89, 93, 94, 99 to 107,
109-114,
116, 154 to 161, 165 to 167 Appendix 1 (paragraph 4, 6 and 7), Appendix
8.
3. West
Bengal Financial Rules, Vol. I – Rules 22, 47, 164 to 196, 425 to 428
4. Latest
recommendations of State Finance Commission as a whole
5. The
West Bengal Primary Education Act 1973 with amendments
6. The
Calcutta University Act 1979 with amendments.
7. The
Jadavpur University Act 1981 with amendments.
8. The
Bidhan Chandra KrishiViswavidyalaya Act 1974 with amendments 9.General
Financial and Accounting Regulations, Bidhan Chandra KrishiViswaVidyalaya.
10.Calcutta University
First Statutes 1979 and First Ordinances(Accounts Portion) 11.Jadavpur
University Rules,1972
Reference
Books:
1. The
West Bengal Panchayat Act 1973, with amendments
2. The
West Bengal Panchayat (Gram Panchayat Audit,Accounts and Budget) Rules 2007
3. The
West Bengal Panchayat (ZP and PS) Accounts and Financial Rules 2003
4. The
West Bengal Panchayat (Budget and Appropriation of Fund) Rules, 1996
5. The
West Bengal Municipal Act 1993 with amendment
6. The
West Bengal Municipal (Finance &Accounting) Rules, 1999
7. The
Kolkata Municipal Corporation Act 1980 with up to date amendments
8. The
Calcutta Improvement Act 1911
9. Accounting
Manual for Urban Local Bodies
10. 73rd
and 74thAmendments to the Constitution and details thereof
11. Latest
recommendations of Central Finance Commission so far as these relate to Local
Bodies only
12. Auditing
Standards for Panchayati Raj Institutions and Urban Local Bodies-issued by the
C&AG of India
13. Manual
of Instruction for Audit of PRIs issued by the C&AG of India in
December2002
14. Manual
of the Local Audit Department West Bengal, Audit of Urban Local Bodies
15. Manual
of the Local Audit Department West Bengal, Audit of Panchayati Raj Institutions
16. West
Bengal Service Rules, Part-I
17. West
Bengal Service Rules Part-II
18. West
Bengal Financial Rules, Vol. I
19. Latest
recommendations of State Finance Commission as a whole 20.The West Bengal Primary
Education Act 1973 with amendments
21. .The
Calcutta University Act 1979 with amendments.
22. The
Jadavpur University Act 1981 with amendments.
23. The
Bidhan Chandra KrishiViswavidyalaya Act 1974 with amendments
24. General
Financial and Accounting Regulations, Bidhan Chandra KrishiViswaVidyalaya
25. Calcutta
University First Statutes 1979 and First Ordinances(Accounts Portion)
26.Jadavpur University Rules1972.
PC 28 :Local Paper –
Audit and Inspection of Accounts of PRIs and ULBs, Universities and
Miscellaneous Funds (Bihar)
Deleted
PC29 : Local Paper -
Audit and Inspection of Accounts of PRIs and ULBs, Universities and
Miscellaneous Funds (Jharkhand)
Deleted
Note :In all the papers of SAS wherever
there is reference to the rules and regulations, the ‘cut off date’ for changes/amendments
would be as on 1st
April of the previous year.
