SEMESTER-I

SYLLABUS FOR SEMESTER -I 6. Central Civil Services (Pension) Rules, 1972

Various kinds of pensions, Family Pension, Death cum Retirement Gratuity
PAPER-1 Commutation and Restoration of Pension, Procedure for sanction, authorization
and payment of pension.
7. Central Civil Services (Conduct) Rules, 1964
FINANCIAL RULES AND SERVICE REGULATIONS
Comprehensive study of its application, definition of terms.
Aim:
General conduct and behavior including joining of politics, associations,
To provide knowledge and understanding of the Rules and demonstration, strikes, acceptance of gifts, dowry, private employment, acquiring
Service Regulations governing financial management and movable and immovable property.
service under Government of India as well as the authority
8. Central Civil Services (Classification, Control and Appeal) Rules, 1965
governing them and the delegation of the authority.
Comprehensive study of classification of services, Appointing Authority
To develop ability to interpret and apply the rules and
regulations while administrating them and to test the Disciplinary Authority, Suspension, Procedures to impose major and minor
propriety and legality of their application while carrying out penalties, Appeals, Revision and Review
audit. Examination :
Duration : 3 Hours
Contents: Maximum Marks : 100
1. General Financial Rules, 2005 The question paper will comprise of questions devoting 70% Marks for testing skills
General system of financial management (Part-1 GFR, Chapter-2) Budget and 30% for knowledge. There will be a compulsory question each on Pension and
formulation and implementation (Part-1 GFR, Chapter-3) Control of Expenditure CCS ( CCA ) Rules.
against Budget (Part-1 GFR, Chapter-3) Personal Deposit Account (Part-1 GFR, All the prescribed books/ specified rules would be allowed.
Chapter-4) Works (Part-I GFR, Chapter-5) Procurement of Goods & Services (Part-
1 GFR, Chapter-6) Inventory Management (Part-1 GFR, Chapter-7) Contract
Management (Part-1 GFR, Chapter-8) Grants in Aid and Loans (Part-1 GFR, PAPER-II
Chapter-9) Budgeting and Accounting of externally aided projects (Part-1 GFR,
Chapter-10) Government Guarantees (Part-1 GFR, Chapter-11) Local Bodies
(Part-1 GFR, Chapter-12) Destruction of records connected with accounts (Part-1 COMMERCIAL ACCOUNTING
GFR, Chapter-12) Contingent and Miscellaneous expenditure (Part-1 GFR,
Chapter-12)
Aim :
2. Delegation of Financial Powers Rules, 1978
1. To provide conceptual understanding of
Delegation in departments of Government of India regarding powers to create
fundamentals of accounting, Book Keeping
permanent posts, powers to incur contingent expenditure and miscellaneous
mechanism and preparation of financial statements.
expenditure and powers to write off loans, duties of Internal Financial Advisors,
Scheme of delegation in IA&AD 2. To impart skills in accounting of various kinds of
business transactions.
3. Fundamental and Supplementary Rules
Contents:
Fundamental and Supplementary Rules governing various departments. General
conditions of service, pay, additional pay, confirmation of appointments, deputation, 1. Accounting principles, Concepts and Conventions.
foreign service, retirement etc., Rules related to Government residences. The 2. Accounting process : Journal entries, Journal, Ledger, Preparation of
Central Civil Services (Joining Time) Rules, 1979.Traveling Allowance Rules trial balance and preparation of Final Accounts (Manufacturing, Trading, Profit
4. Central Civil Service (Leave) Rules, 1972 & Loss Accounts and Balance Sheet)
Different kinds of leave including special types of leave, study leave, special casual 3. Bank Reconciliation Statement.
leave etc., 4. Rectification of Errors.
General conditions governing eligibility and sanction of leave return from leave. 5. Depreciation and its accounting methods.
Scheme of delegation of powers for sanction of leave in IA&AD. 6. Inventory Valuation
5. General Provident Fund (Central Services) Rules, 1960 7. Joint venture accounts
Provisions relating to subscription, advances, withdrawal, interest, final payment 8. Receipts & Payments Account, Income & Expenditure Account and Balance
and maintenance of nominations. Deposit Linked Insurance Scheme. Sheet.

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Examination :
Duration : 3 Hours
Maximum Marks : 100
Books are not allowed.
Exposure topic:
These are not tested in the DE, but can be tested in internal assessment.
1.Tally Accounting Software.
Readings:
1. M.C. Shukla and T.S. Grewal: Advanced Accounts.
2. R L Gupta & M Radhaswamy: Advanced Accountancy.
3. S P Jain & K L Narang: Advanced Accountancy.
Additional Readings:
1. Study material Published by the Institute of Chartered Accountants of India (ICAI)
for Professional Education PE I (Fundamentals of Accounting) and PE II
(Accounting)
PAPER-III
GOVERNMENT ACCOUNTS
Aim:
To impart knowledge of:
Principles and Structure of Government Accounts,
Process of Accounting,
Preparation of Finance and Appropriation Accounts.
To develop skills in:
Preparation and management of accounts, Quality Assurance , Analysis and
interpretation of accounts.
Contents :
Part A: Design and organisation of Government Accounting System - 30 Marks
Principles of government accounting
Basis of Government Accounting -- Cash Accounting , Accrual Accounting,
Comparison between Cash based system of accounting and accrual system of
accounts, Benefits of switch over. Global trends, Users of government account
Constitutional and Regulatory Framework
Three Parts of Accounts viz : Consolidated Fund, Contingency Fund and Public
Account, Mandate of C&AG for preparation of State Government accounts, Role of
Controller General of Civil Accounts and Ministry of Finance in Central Government,
Government Accounting Standards, Codes and Manuals .
( Source : Government Accounting Rules (1990), CAG's DPC Act.)
Accounting Arrangements
Accounting arrangements and authorities in State and Central Governments,
Departmentalised system of accounting in the Central Government departments,
Pre-check payment procedure in the Central Civil Accounts Offices, Procedure to be
followed by Drawing and Disbursing Officers authorised to draw cheques,
Arrangements for Local Self Government accounts, Approved formats of accounts
for Panchayati Raj Institutions and Local Bodies, Inter state & centre to state
transactions.
(Source : Chapter -2 Government Accounting Rules (1990) and Chapters 1,2 &3 of
Civil Accounts Manual)
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Banking Arrangements
Reserve Bank of India (RBI) as Banker to
Government, Agency Banks , Cash Management by
RBI - Investment of Govt. Cash, Ways and Means
Advance and Overdraft, Inter-government
transactions, Integration of cash balance in accounts.
(Source : Chapter -2 Government Accounting Rules (1990)
Forms of accounts including Chart of Account
Principles of Recognition, Measurement Classification and Disclosure, Functional
Classification, Service Heads and Debt Deposit and Remittance Heads, Rules for
Classification, Recovery of charges and reimbursement of charges, Difference
between service and commercial departments, Classification of recoveries,
Classification of losses in Government Accounts, Classification of Pay and
Allowances; Traveling Allowances; Civil Advance: Pay and Traveling Allowance on
transfer. Suspense and remittance Heads & their significance.
(Source : Chapter -3 Government Accounting Rules (1990) , List of Major and Minor
Head of Accounts, Chapter-4 Government Accounting Rules (Rules 42,43,44),
Suspense Manual of Controller General of Defence Accounts, GFR -2004.
Receipts, payments and deposits in Government accounts
Receipt and credit into Government Accounts, Withdrawal from Government
Account Section-I & III, Maintenance of Deposits.
(Source : Central Government Account (Receipt and Payment, Rules 1983)
Legislative Control through Budget and Accounts
Link between budget and accounts, Link between Plan & Budget , Preparation,
presentation and passing of Budget, Execution of Budget , Financial Statements of
government, Finance Accounts and Appropriation Accounts , Fiscal, Financial and
Budgetary Management and Control, Financial Responsibility and Budget
Management Act. (FRBM) (Central Govt.)
(Source : Government of India Budget. Current Finance and Appropriation Accounts
of Union Government. Budget of selected State Governments )
Part B: Maintenance of initial accounts by 10 Marks
Drawing & Disbursing Officers (DDO)
Initial records and accounts relating to receipts and disbursements by DDOs,
Preparation of Cash Book , Journal and Ledger, Reconciliation of accounts with,
Treasury/ Pay and Accounts Office (PAO) by DDOs.
(Source : Central Government Account (Receipt and Payment Rules, 1983)
Treasury Accounting System including State PAO Accounting System , Process of
passing bills in Treasury/State PAO , Voucher, Challans, Schedule of Receipts and,
Payments, List of Payment and Cash Accounts, Daily Accounting in treasury/State
PAO, AC/DC bills, Nil Bills
(Source : Accounting Rules of Treasuries 1992 and State Treasury Codes)
Part C: Compilation of Monthly Civil Accounts by Accountant General
(Including practical session on VLC modules) 20 Marks
Compilation and preparation of Monthly Civil Accounts, Compilation of treasury
accounts, preparation of Classified Abstract, Consolidated Abstract, Detail Books,
Consolidated monthly accounts of Public Works and Forest Divisions, Inter-
government and Inter-departmental transactions and their adjustments,
Corrections in accounts- Transfer Entries, Combined Transfer Entries, ledger,
Accounting of liabilities: Public Debt, Other liabilities, Treasury bills, Accounting of
Reserve Fund, Deposit and Investments , Accounting of Suspense and Remittance
Heads, Preparation of Disburser's Account and Monthly Civil Account, Detailed
Loan Accounting , Provident Fund Accounting with particular reference to pitfalls in
accounting.
(Source : Account Code for Accountants General )
Part D: Compilation of Annual Accounts 10 Marks
Appropriation Accounts, Finance Accounts and Combined Finance and Revenue
Accounts , Contents of annual accounts , Preparation and submission of annual
accounts.
Summary of Finance Accounts, Interpretation and utility of various statements in
Finance Accounts, Interpretation and utility of Government Accounts, Report on
State Finances, Summarised Financial Position of the State, Abstract of receipts
and disbursements, Sources and Application of funds, Input for fiscal management-
Allocation of resources and effective use of resources, Input for budget preparation
and monitoring.
(Source : Finance and Appropriation Accounts, Chapter -11 & 13.1 Civil Accounts
Manual (CAM), Chapter 9 of Account code for Accountants Generals, MSO (A&E)
Vol-II)
Part E: Quality Assurance Procedures 10 Marks
Checks against errors and misstatements, Reconciliation between Accountant
General and Controlling Officers, Maintenance and review of Broadsheets, Analysis
and clearance of suspense and remittance heads , Internal Test Audit (ITA)
(Source : Manual of Standing Orders (Accounts & Entitlement) (MSO -A&E) Vol-I)
Control Accounts for verification and exclusion checks , Classified Abstracts (DDR
portion and Proof Sheet), Detail Books and Disburser's Account, Journal,
Reconciliation of differences under Reserve Bank Deposits in figures as per
Government accounts and those communicated by Central Accounts Section RBI.
(Source : Account code for Accountants Generals)
Checks related to timeliness, completeness and overall reliability, , Trial Balance,
Review of Balances, Exclusions of Treasury and Divisional accounts, Review
against schedule of preparation, Reconciliation between Finance and Appropriation
Accounts .
(Source : Manual of Standing Orders (Accounts & Entitlement) (MSO -A&E) Vol-I)
Part F: System of Accounting in Public Works Division 20 Marks
System of Accounting in Public Works Division, Special features of Public Works
Accounts , General outline of System of Accounts, Relations with Accounts officer ,
Maintenance of Cash and Stores, Works Accounts , Accounts of Divisional officers,
(Source : Chapter -3,4,6,7,10 & 22of Central Public Works Account (CPWA) Code)
EXPOSURE TOPICS TO BE COVERED DURING PHASE I & II
Topics in Phase- I
Organisation and Structure of Accounts and Entitlement (A&E) offices, Role and
Functions of different Groups, Performance Matrix - Objective and criteria,
Organisation of data in Voucher Level Computerisation System (VLC), Modules,
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Database Design, Quality Checks, Generation of Reports - VLC and Audit Linkage
& Ganapati Committee Report, Management of Accounting Functions, Ownership
issues-Recent initiatives by Comptroller and Auditor General of India in the offices of
State Accountant General and Government - Executive interface, Accounting
reports: client orientation-fiscal trends, budgetary reports detecting unusual signals,
Timeliness and completeness of accounting information.
Future Challenges
Processing/ Compilation of Accounts in n-tier architecture and online integration
with State Govt. Bodies- Treasury, Finance Department, Chief Controlling Officers
(CCOs), DDOs, etc. and RBI, Accrual Accounting in Govt. Accounts, Future
challenges in A&E Office, Role of Government Accounting Standard Board
(GASAB), International Public Sector Accounting Standard (IPSAS).
Examination :
Duration: 3 hours;
Maximum Marks: 100;
Books allowed.
1. Government Accounting Rules (1990),
2. List of Major & Minor Heads.
3. Account Code for Accountants General.
4. Central Government Account (Receipt and Payment, Rules 1983)
5. Government of India Budget.
6. Current Finance and Appropriation Accounts of Union Government.
7. Central Public Works Accounting Code.
PAPER-IV
AUDITING PRINCIPLES & PRACTICES
Aim:
1. To provide understanding of general concepts of
public sector auditing.
2. To provide basic understanding of statistics and
quantitative techniques, and develop ability to apply
them in audit.
3. To familiarise Officer Trainees with the mandate of, the
standards followed & types of audit carried out in Indian
Audit & Accounts Department (IA&AD).
4. To learn the audit reporting mechanism, structure of
various audit reports and audit follow up in IA&AD.
Contents:
Part A: Theory and Practice: 35 Marks
1. Basic Concepts of Auditing: Purpose of audit, Audit based on assertions and
criteria, Internal Audit & External Audit, Pre- and Post- audit, Central and Field Audit,
Self regulating aspect of audit, Stakeholders of audit.
2. Principles governing audit: Audit standards of Comptroller & Auditor General of
India (C&AG) and International Organisation of Supreme Audit Institutions
(INTOSAI), Code of ethics, Independence, Materiality.
3. Process of audit: Audit Planning, Risk based audit approach, Audit Execution,
Compliance and Substantive testing, Audit evidence, Working papers,
Supervision, Audit conclusion and Reporting, Monitoring and Follow up,
4. Quality Assurance in audit
5. Evaluation of Internal control systems : Nature of Internal Controls, Types of
Internal controls, Internal audit, COSO model of Internal control, Techniques for
evaluation of internal controls: Questionnaire, flow chart interview and Control Self
Assessment (CSA) methods.
Part B: Basic Quantitative Techniques 25 Marks
1. Statistics: Introduction to statistical methods, Summarization of data*, Measures
of central tendency*, Measures of Dispersion*, Other statistical measures*,
Elementary Probability Theory and Distribution, Correlation and Regression+,
Time-Series Forecasting+, Statistical sampling*, Risk Analysis & Audit Sampling,
Application of statistics in audit.
Part C: Mandate, Standards & Types of Audit 25 Marks
1. The Comptroller & Auditor General of India: Constitutional provisions relating to
the Comptroller and Auditor General of India, CAG's Duties Powers & Conditions of
Service Act 1971, Regulations on Audit & Accounts, 2007, Auditing Standards:
CAG's Auditing Standards,
2. Types of Audit in IA&AD: Financial Audit, Performance Audit, Compliance Audit.
Part D: Audit Reporting & Follow Up 15 Marks
1. Audit Communication: Reporting Formats in IA&AD, Overview of Reporting
Standards, Reporting on transactions - Audit Paragraphs, Reporting on
Performance Audits, Structure of report of C&AG of India for central & state
Governments
2. Legislative Action on Audit Reports: Role of Parliamentary and Legislative
Committee Public Accounts Committee (PAC) & Committee on Public
Undertakings (COPU).
Role of Audit vis a vis the Committees : Preparation of Memorandum of Important
points, Role of audit in the course of Committee proceedings, Vetting of Action
Taken Notes; Verification of draft report of the committee before finalization.
Exposure Topics
Aim: To broaden the exposure of the probationers in areas of government
functioning and audit the following topics will also be taught at the Academy but will
not be examined in the Departmental Examination.
1. Historical evolution leading to the emergence of Supreme Audit Institution
2. The principles and philosophy of Government Audit: INTOSAI Code of Ethics,
Concepts of Governance & Accountability, Role of audit in legislative control
3. Supreme Audit Institutions (SAI) : Study of systems of Audit in different SAIs.
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4. International Declarations on Audit : Lima declaration on International
Organisation of Supreme Audit Institutions (INTOSAI), Bali. declaration of Asian
Organisation of Supreme Audit Institution (ASOSAI), Mexico declaration of
INTOSAI
5. Legal liability of auditors : Code of Ethics of Institute of Chartered Accountants of
India ( ICAI), Companies Act
6. Auditing Standards of : INTOSAI, ICAI, International Federation of Accountants
(IFAC)
7. Auditor's role in corporate governance and evolution of Audit Committee :
Current developments and legislation in India and abroad, Indian Companies Act
and Sarbanes Oxley Act
8. Organizational Structure of the Indian Audit and Accounts Department :
Headquarters office of the CAG of India & various field offices, Distribution of work
relating to various types of accounts and audit function, Staff organization pattern,
Audit Report of the CAG, Audit of International Bodies
9. Quantitative Techniques : Linear Programming, Transportation and Assignment
Model, Queuing Model, Sensitivity Analysis, Simulation- Monte Carlo method
* Note:-Only theoretical aspects will be covered. (Practical numerical to be covered under
IDEA and Excel+ in the papers of Information Technology in DE-I & DE-II respectively)
Examination:
Duration: 3 hours
Maximum Marks: 100
No books will be permitted.
Probationers shall not be tested on exposure topics.
Readings:
1. Regulations on Audit & Accounts (2007)
2. Constitution of India
3. CAG's (DPC) Act 1971
4. CAG's Manual of Standing Orders (MSO) Audit (Second Edition 2002)
5. INTOSAI Code of Ethics and Auditing Standards
6. CAG's Auditing Standards, 2nd Edition 2002
7. CAG's Performance Audit Guidelines
8. Kamal Gupta: Contemporary Auditing
9. Goon, Gupta & Dasgupta, Fundamentals of Statistics.
10. David M. Levine, Timothy C.Kreibel & Mark L. Berenson: Business Statistics.
11. Dan M.Guy, Douglas Carmichael, Ray Whittington: Audit Sampling An
Introduction
12. Peter Jones: Statistical Sampling & Risk Analysis in Auditing.
13. L. L. Vance & J. Neter: Statistical Sampling for Auditors & Accountants.
14. Herbert Arkit: Handbook of Sampling for Auditing & Accounting.
15. SP Gupta: Statistical Methods
16. Frederick S Hillier & Geral Lieberman: Introduction to Operations Research
17. Harvey M Wagner: Principles of Operations Research
18. Richard Levin, David Rubin, Joel Stinson and Everette Gardner Quantitative
Approaches to Management
19. V K Kapoor Operations Research.
 PAPER-V
INFORMATION TECHNOLOGY BASIC SKILLS AND SECURITY ISSUES
Aim :
1. To provide understanding of IT security practices.
2. To provide competence in basic computer modules.
Contents :
Part A: Protection & Security of IT Assets
1. Using Windows, UNIX, LINUX : Concept of operating
systems; Concept of file systems and Directories, GUI based software,
Introduction to UNIX
2. Understanding networks- ISI Model, TCP/IP Model
3. Three Tier Client Server Architecture.
4. Basics of Cloud Computing
5. IT security (Information Security Management System, introduction to ISO/IEC
27001) : Concepts of security and Security Policy, Asset Management Security,
Human Resources Management Security, Physical and Environmental Security;
(e.g. fire suppression, cooling systems, biometrics) ,Access Control Security-
Logical Security Practices, Communications and Operations Management
Security (Network and Internet security, Concept of PKI, Attack/fraud methods and
techniques (e.g. hacking, spoofing, viruses, worms, Trojan horses, denial of
service, spamming), Security incident Management- Security monitoring, detection
and escalation processes, and techniques (e.g. audit trails, intrusion detection,
computer emergency response team), Compliance 25 Marks
6. Risk assessment methodologies 5 Marks
7. Disaster recovery and business continuity: Planning and processes, Backup and
storage methods and practices, Testing approaches and methods, Human
resource issues (e.g. evacuation planning, response teams) 5 Marks
8. RDBMS basics: Codds Rule, Primary Key-foreign Key relationship, Data
dependency, E-R diagrams, schema, normalization, Referential Integrity, DDL,
DML, Constraints & triggers 5 Marks
Part B: Basic Computer Skills
1. Basics of MS-Excel 2010, covering : Creating and saving worksheets, Format
cells, Format rows and columns, Protection of worksheet/Range, Data Sort, Data
Filter, Using formulae
2. Quantitative Techniques*:Correlation and Regression, Time-Series
Forecasting, Linear Programming, Transportation and Assignment Model,
Queuing Mode, Sensitivity Analysis, Simulation Monte Carlo method.
(*Note :- Only Practical aspects will be covered. Theoretical aspects will be taught
under Auditing- Principles & Practices paper in DE-I) 15 Marks
3. Basics in MS Access 2010, covering : Creation and modification of tables
including simple validations and lookup wizards, Enter data, Find, Sort and Delete
records in datasheet view, Import data, Establish relationship between tables,
Queries covering select query, append query, update query, delete query, make-
table query, duplicate query and unmatched query, Using parameters, Summary
options, Multiple conditions and calculated fields, Forms using labels, Check
boxes, Option buttons, Toggle buttons, Tab controls, Text boxes, Images and
Command buttons, Reports covering simple reports, grouping, sorting,
parameters, summary options and labels. 20 Marks
(Other features of the three MS Office Software excluded)
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4. Basics of Working in an Oracle environment (10G), covering.
(a) Creating and Managing Tables : Database Objects, Naming Conventions, The
CREATE TABLE Statement, Referencing another User's Tables, The DEFAULT
Option, Tables in the Oracle data base, Data types, The ALTER TABLE Statement,
Dropping a Table, Changing the Name of an Object, Truncating a Table
(b) Manipulating Data :
(i) Data Manipulation Language (ii) The INSERT Statement Inserting New Rows,
Inserting Rows with Null Values, Inserting Special Values, Inserting Specific Date
Values, Inserting Values by Using Substitution Variables, Creating a Script with
Customized Prompts, Copying Rows from another Table, (iii) The UPDATE
Statement : Updating Rows in a Table, Updating with Multiple-Column Subquery,
Updating Rows Based on Another Table, Updating Rows: Integrity Constraints
Error (iv) The DELETE Statement : Deleting Rows from a Table, Deleting Rows
Based on Another Table, Deleting Rows: Integrity Constraint Error
(c) Creating Views :
i. Simple Views and Complex Views, ii. Creating a View, iii Retrieving Data from a
View , iv. Modifying a View, v. Creating a Complex View.
25 Marks
Exposure Topics:
1 Virtual Private Network (VPN)
2. Basics of Word for Windows (Word-2010), covering: Character, paragraph and
page formatting, Find and replace Bullets, Columns, Borders, Page numbers,
Header and Footer, Tables, Mail merge and Spell check
Examination Pattern:
1. 40% marks would be allotted for written examination and 60% for practical
examination.
2. Written Examination will consist of 100 multiple choice questions to be
completed in 2 hours. It will cover Part-A i.e, Protection & Security of IT Assess.
3. The practical examination will be a 3 hour paper. It will cover Part B i.e, Basic
Computer Skills.
PAPER-VI
PUBLIC FINANCE & INDIAN FINANCIAL SYSTEM
Aim:-
1. To provide an exposure to general concepts
of public finance & fiscal policy including Public
Expenditure, Public Revenues, Public Debt and
Financial Administration.
2. To relate these concepts to the Indian
System.
3. To provide a complete understanding of the Constitutional, Legal and
Administrative aspect of the Financial System as well as its linkages in our federal
policy and the accountability arrangements.
Contents : Examination:
Part A: Fiscal Policy and Public Finance 50 Marks
Duration: 3 hours
1. Nature and scope of Public Finance:
Objectives of Fiscal Policy , Fiscal Policy under Maximum Marks: 100
Five Year Plans, Long Term Fiscal Policy, Books are not allowed.
2. Central Finances, State Finances and Local
Finances. Question paper would consist of critical and analytical type of questions which are
3. Public expenditure: Classification of public intended to test the probationer's ability of comprehension of the subject rather than
expenditure - Plan and Non-plan expenditure, questions which seek to reproduce the factual details. Question will be asked on
Development and Non-Development concepts and philosophy behind them rather than on specific factual details.
Expenditure, Revenue and Capital Expenditure.
4.Plan and Non-Plan Finance, Central Plan
Schemes, State Plan Schemes and Centrally
Sponsored Schemes, Central Grants and State Readings Materials:
Projects, Project Appraisals and Project Clearing Mechanisms- Appraisal of Plan
Schemes and their clearance by Planning Commission, National Development
Council and Planning Commission. 1. The Constitution of India Part VII and XIV
5. Public Revenue: Sources, Classification and Canons of Taxation. Salient 2. Report of the latest Finance Commission.
features of Indian Tax System, Defects in Tax Structure & suggestions for 3. The Control of Public Expenditure (Parts I & II)- Basil Chubb.
improvements.
4. Ashok Chandra: Indian Administration (Section of Financial
6. Public Debt: Chief characteristics of Indian Public Debt, Problems of Public Debt
Administration).
Policy, Burden of Public Debt., Public Debt Management, Redemption and
Mechanism of Public Debt- Deficit financing in India. 5. Ashok Chandra: Federalism in India (Chapters IV to VII).
Part B: Indian Financial System 50 Marks 6. Books on Planning Commission (to be specified).
1. General exposure to the evolution of Federal Finance. 7. R.K. Sheshadri: Indian Financial System
2. Financial relations between the Union and the States : Taxing powers and 8. H.L. Bhatia: Public Finance
Distribution of revenue. , Limitations on the taxing powers, Tax Administration, Tax 9. Richard Musgrave: Public Finance in Theory and Practice.
Sharing, Grants-in-aid and the loans, Financial emergency.
10. Rules of Procedures & Conduct of Business in Lok Sabha.
3. Role of Finance Commission : Report of the latest Finance Commission, Basic
Postulates, Planning Commission-its composition. Latest Plan documents. Plan 11. Latest Budget papers.
formulation and Evaluation, Role of National Development Council, Role of 12. Latest five year plan Documents including Approach Paper.
Planning Commission in devolution of resources, 13. Dutt & Sundaram: Indian Economy.
4. Financial control by the legislature: Control over appropriation., General 14. Mishra & Puri: Indian Economy
principles relating to receipts, custody and drawal of public money, Consolidated
Fund, Contingency Fund and Public Account, Legislative procedure relating to
Budget and budgetary processes.
5. Effectiveness of budgetary control, new innovations, Economic classification of
budget. Role of Estimates Committee, Standing Committees for scrutiny of
demands for grants.
6. Exchequer control: Reserve Bank of India: Existing system of issue and
management relating to bank notes- issue and management of bank notes by the
Reserve Bank, Currency Chests and Resource management. Reserve bank as the
banker to Central and State Governments- Agency banks, Government Balances,
Adhoc treasury bills, Ways and Means and resource operation, Ways and Means
advances and overdrafts, Management of Public Debt.
7. Role of Non-Government institutions in national development : Service and
resource sharing contracts (i.e. Production Sharing Contracts (PSC), Public
Private Partnership Projects,
8. Role of Regulatory bodies in national economy.
9. Indicators of financial health of State Governments.

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 PAPER - VII HINDI-II (HIGHER LEVEL)

This syllabus would be applicable to the probationers who already possess

HINDI I AND HINDI II adequate knowledge of Hindi.
Objectives:
Ojectives specified under Hindi -I syllabus:
HINDI I (LOWER LEVEL)
To be able to prepare official notes and drafts in Hindi.
This syllabus would be applicable to the
probationers who have no/little knowledge of To be able to understand audit and accounts terminology in Hindi.
Hindi. To be able to have good skill of translation techniques.
Interpretation of the objectives:-
Aim: This category of probationers though possess adequate knowledge of Hindi do not
To learn all the basic structure of the language. have sufficient skill of translation techniques, audit and accounts terms and phrases
and noting and drafting in Hindi.
To be able to read, write and speak, in Hindi of
simple sentences of daily use.
To be acquainted with the common audit and accounting terminology. Examination Scheme:
To learn the simple techniques of translation from English to Hindi and vice versa. Maximum Marks: 75. (Written test: 50. Viva Voce: 25)
To be able to understand brief routine official notes and drafts. Written Examination:
Interpretation of the objectives:- Set and free composition comprising of precis writing, comprehension and free
composition: 20 marks
The probationers who have no/little knowledge in Hindi should be able to acquire
and develop four basic skills- namely listening (understanding), speaking, reading Translation of notes and drafts of technical nature into simple and intelligible Hindi:
and writing adequately. They should also learn common administrative terms, 10 marks
phrases etc. in Hindi. Official correspondence, noting and drafting in Hindi: 10 marks
Audit and Accounting terminology/routine office notes: 10 marks
Examination Scheme: Viva voce:
Maximum Marks: 75 (Written: 50. Viva-voce: 25). 1. Reading of printed & manuscript material: 10 marks
Written test: 2. Dictation: 5 marks
1. Translation of simple sentences- Hindi to English and vice versa: 10 marks. 3. Conversation: 10 marks
2. Basic structure of the language (filling in the blanks, multiple choice of words,
correction of sentences etc.): 15 marks
3. Set and free composition of simple nature comprehension: 15 marks Readings:
4. Audit and Accounting terms/phrases/routine office notes: 10 marks Karyalay Sahayika by Central Secretariat Hindi Parishad.
Viva voce: Glossary of Audit and Accounts terminology by CAG of India.
1. Reading of printed & manuscript material: 10 marks Audit notes and drafts by Central Secretariat Hindi Parishad.
2. Dictation: 5 marks All the books are allowed in the examination.
3. Conversation: 10 marks
Readings:
Glossary of Audit and Accounts terminology by CAG of India.
Books are allowed in the examination.

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