Scheme of Papers and Syllabus

for the
Combined Competitive Examination
for
Accountant, Junior Accountant and Tehsil Revenue Accountant

COMPULSORY PAPERS MARKS DURATION

(A) English & Hindi 100 Three hours

lr| ra
iiiini iin zXz = z
. li ^ lil^s l r ii - li i i li
l^s i|
z. -i l r ii - i-il i |
i i -il^n r i|
s. n ni i i-i ni i
in ii | i i ii
- l^n-i ni i i i|
. - -i i i-i ni i
in ii | i i ii
- l^n-i -i i i i|
r. i^i| nii l^i- i
s. i -i i i i
/. ^ii i l ii i
s. i il, (l r i, ii i i, - lii)
s. ^i il, (^n| i| il,i lrn l^li ili
il,i ^i ^ii i i, i)
a. -ri^ (^ii - ^ ii in lin r )
. iilni (^ii - ^ ii in lin r )
z. iliili ii^| (ii lin n | ii i -iii
lr| i )

iiiini iin


. ^,|i l| ln, l, i il i
ii^ l^-ni a
z. i i^il ^ ii~i| s
s. i ll^i, l li i, ni
ii l-i| l^nln| s


- 2 -

English Marks : 50

Part A :- Marks : 20


Modern English usage :

I. Tenses 3
II. Determines 3
III. Phrasal verbs and Idioms 3
IV. Passive Voice 3
V. Co-ordination & Subordination 3
VI. Direct and Indirect Speech 3
VII. Modals expressing various concepts 2

Obligation, Request, Permission, Prohibition, Intention,
Condition, Probability, Possibility, Purpose, Reason, Companions,
Contrast.


Part B :- Marks : 30


1. Comprehension of a given passage.
2. Report Writing
or
Business Letters

(B) General Knowledge & Every day Science (Objective Type) 100 Three hours
(C) Mathematics (Objective Type) 100 Three hours

----x----

- 3 -
OPTIONAL PAPERS

Code No. Optional Papers Marks 100 each Three Hours
01 Book Keeping and advanced Accountancy

1. Accounting- meaning, nature, functions and usefulness, types of
accounting, accounting equation, generally accepted accounting
concepts, principles and conventions.
2. Accounting process: journals and ledgers leading to
preparation of trial balance and preparation of final accounts.
3. Preparation of bank reconciliation statement.
4. Rectification of errors.
5. Accounting for Depreciationneed significance of
depreciation, methods of providing depreciation.
6. Accounting for Bills of Exchange bills receivable and
payable, acceptance, endorsement, discounting, retirement,
dishonour and renewal of bills.
7. Receipts and payments account and income and expenditure
account and balance sheet.
8. Single entry system preparation of accounts from
incomplete records.
9. Average due date and Account current.
10. Control Accounts i.e. self-balancing ledgers and sectional
ledgers.
11. Accounting for Consignment and Joint ventures.
12. Partnership accounts :
(i) Fundamentals capital, fixed and fluctuating, adjustments
for change in profit sharing ratios, revaluation of assets and
goodwill, joint-life policy.
(ii) Reconstitution of the firm Admission, Retirement and
Death of a partner.
(iii) Dissolution of partnership including piecemeal distribution.
13. Basic principles relating to Hire purchase and Instalment
payment system.
14. Insurance claims.
15. Company Accounts: Issue of shares, forfeiture of shares, reissues
of shares and buy-back of shares.
___________________


- 4 -

02 - INDIAN ECONOMICS AND BUSINESS METHOD

Basic features and problems of Indian Economy including India and World
Economy. Economic Policy, Agriculture Policy, Industrial Policy, Export-Import
Policy and Fiscal Policy of India. Meaning, objects, importance and achievements of
Economic Planning. Features of Tenth and Eleventh Five Year Plans. Population
explosion causes, bad evils & remedies. Relation between Population and Economic
growth. Poverty, Unemployment and Economic disparities in India. Significance of
Agriculture in Indian Economy, Agriculture Trade, Agriculture Finance, Agriculture
Marketing. Indian Agriculture and World Trade Organization.

Industrial growth and prospects in India. Problem of Low Capital formation and
Inflation Causes and remedies. Role and problems of Public Sector in India. Impact
of Economic Liberalization on Agriculture, Industry and Trade. Role of Multi-national
Corporations in Indian Economy. Foreign Trade- Volume, Composition and
Direction. Importance of Export Promotion and Government Efforts for Export
Promotion. National and Per Capita Income Concept, Distribution and Computation
methods. Economy of Rajasthan basic characteristics, development and prospects
of Agriculture, Industry, Tourism & Power Projects.

Business Concept, Nature, Scope, Objectives and Social Responsibilities of
Business. Forms of Business Organizations Sole Tradership, Partnership, Joint Stock
Company. Joint and Public Sector and Co-operatives Functions, Importance and
Limitations. Entrepreneurship Concepts (Old and New), Importance, Causes of Low
Development of Entrepreneurship in India & Suggestions. Role of District Industries
Centres. Stock Exchange Meaning, Importance, Listing Procedure and Transaction
method. Speculation and gambelling. Negotiable Instruments Meaning, types
(Cheque, Bills of Exchange and Promisory Note). Business Finance Sources, Merits
and Demerits. Advertising and Sales Promotion Meaning, Importance, Methods.
Consumer Protection Concepts, Rights of Consumers & Remedies against consumer
exploitation.

* * * * *
03 Auditing

1. Auditing: Meaning, Objectives, Planning and Procedures, Audit
Programme, Working Papers, Test Checking, Routine Checking.
2. Vouching: Concepts and Procedures.
3. Internal Control: Meaning, Objectives, Internal Check and
Internal Audit.
4. Valuation and Verification of Assets and Liabilities.
5. Rights, Duties and Liabilities of Auditor.
6. Audit of Sole Proprietorship, Partnership Firms.
- 5 -
7. Audit of Joint Stock Companies, Audit of Govt.
Companies.
8. Audit Reports and Audit Certificates.
9. Cost Audit: Meaning, Objectives, Scope, Programme, Cost
Audit of Materials, Labour and Overhead.
---------------------

04 Elements of Cost Accounting

1. Cost, Costing, Cost Accounting and Related Terms Objectives,
Advantages and Limitations of Cost Accounting. Difference
Between Cost and Financial Accounting, Methods and
Techniques, Classification of Cost Elements of Cost.
2. Material Costing: Procurement, Methods of Pricing of Issues of
Materials, Economic Order Quantity, Inventory Levels (Non-
Probabilistic Models only), Selective Inventory Control: ABC,
FSN, XYZ Analyses.
3. Labour Costing: Time Booking and Time Keeping, Wage
Records and Documentation, Methods of Wage Payment: Time
Rate, Piece Rate and Incentive Plans. Labour Turnover.
4. Overhead Costing: Classification and Control. Allocation,
Apportionment and Absorption of Overheads. Under and Over-
Absorption.
5. Unit or Output Costing, Operating Costing, Process Costing
(Including Situations of Equivalent Production).
6. Job, Batch and Contract Costing.
7. Marginal Costing; Cost-Volume-Profit Relationship, Break-Even
Analysis, Decisions Related with Make- or-Buy, Product
Mix, Export etc.
8. Standard Costing and Variance Analysis: Material, Labour and
Overhead Variances.
9. Budgets and Budgetary Control: Concepts, Functional Budgets.

------X------
- 6 -

05 R.S.R. And T.A. Rules

R.S.R. (Chapter II, III, IV, X, XI, XIII to XVI) i R.S.R. i r| r|
i R.S.R. Chapter XII l ^n-i - ln i-ii ll^ ^i (^i;ln
-i;-) l-, ss ^ Chapter / zs n l i-ii ll^ ^i i l-,
sss ^ i-ii ll^ ^i ii| i l-, zaar (i i| lil- ^
l- lrn)
06 G.F. & A.R. (Chapters 1, 2, 3, 4, 5, 6, 14 & 17)
(Article 353 to 414) and Budget Manual (Chapters :- I,II,III,IV,XI and XII)

07 (a) Rajasthan Local Fund Audit Rules
(b) Rajasthan Panchayat Samitis and Zila Parishad Rules
(c) Rajasthan Panchayat Samitis Loan Rules
(d) Rajasthan Panchayat General Rules
08 (a) Rajasthan Land Revenue Act, 1956
(b) Rajasthan Tenancy Act, 1955 (Chapter IX & X)
09 (a) Rajasthan Agricultural Loans (Taccavi) Rules, 1958
(b) Rajasthan Land Revenue (Land Record) Rules, 1957
(c) District Manual including Revenue Accounts Manual, 1972

NOTE :- A Candidate shall be free to choose any three papers as optional but those who opt for
the post of Tehsil Revenue Accountant shall have to offer at least one of the papers
from those mentioned at Serial Number 8 and 9.

STANDARD :

1. The Compulsory Papers shall be Senior Secondary Standard except for Mathematics
which shall be of Secondary Standard.
2. The Optional Papers shall be of degree standard.

QUALIFYING MARKS :

Minimum 35% marks in each of the Compulsory Papers and 40% marks in the
aggregate. There would be no viva-voce test.


------X-----