Scheme And Syllabus 2017 :- With
Reference to Advertisement No.8/2017 A Recruitment Notification for vacant
posts for Samity Accounts And Audit Officer has been announced by WBPSC. The
appliers are very eager to know about the Exam Pattern & Syllabus for that
posts exam. Here in this page we are providing you the latest syllabus &
exam pattern 2017.
APPENDIX - I
(i) Preliminary Examination :- The
Preliminary Examination will consist of only one paper on “General Studies”.
The question paper will be of an objective type consisting of 200 multiple
choice questions. The paper will carry 200 marks and will be of 2½ hours.
Duration.
:- The standard of the paper will be of the level of knowledge as expected of a
Bachelor of Commerce of a recognised Indian University/Institute. The paper
will include questions covering the following fields of knowledge.
1. English Composition
… … 25 marks,
2. General Knowledge
including General Mental Ability … … 25 marks,
3. Current Events of
National and International Importance … … 25 marks,
4. History of India
with special reference to Indian National Movements … … 25 marks
5. Geography of India
with special reference to West Bengal … … 25 marks,
6. Indian Economics
& Indian Political System … … 25 marks,
7. Constitution of
India with special reference to Planning
Commission, Finance
Commission, Finance, Accounts & Audit … … 25 marks,
8. Commerce … … 25
marks,
The Preliminary
examination is meant to serve as a screening test only. The marks obtained in
this examination by the candidate will not be considered for final selection.
Only those candidates who will be declared qualified in the Preliminary
examination in this year will be eligible for admission to the Samity Accounts
and Audit Officer Recruitment (Main) Examination of this year.
APPENDIX - II
(ii) Main Examination
The Main Examination
willl be held in two stages viz.
(1) Written Examination
and (2) Personality Test.
1. The Written
Examination will be in two parts - (a) Compulsory and (b) Optional.
(a) Compulsory Papers : There shall
be 4 (four) compulsory papers as stated below :-
(i) English Essay,
Precis Writing and Composition;
(ii)
Bengali/Hindi/Urdu/Nepali Essay, Precis Writing and Composition.
(iii) General Knowledge
and Current Affairs.
(iv) Commercial
Mathematics.
(b) Optional papers : Candidates for
the aforesaid examination shall take up any two papers from the following list
of subjects i) Statistics ; ii) Banking iii) Economics iv) Advanced Accountancy; v) Advanced
Commercial Geography ; vi) Business Organisation and Methods; vii) Commercial
and Industrial Law ; viii) Auditing; ix) Costing ; x) Taxation Laws and
Practice; Each of the Compulsory and Optional papers will carry 100 marks and
will be of 3 hours’ duration.
The syllabus for
Commercial Mathematics as included in the list of Compulsory Papers will be
similar to that of the pass standard of the Bachelor of Commerce Degree
Examination of the University of Calcutta.
The standard of
optional papers will be approximately that of an Honours Degree Examination of
an Indian University.
2. Personality Test : There shall be a Personality Test
carrying 100 marks. A number of candidates selected in order of merit on the
results of the Written Examination, will be called to the Personality Test.
N.B.
Answers in all the papers may be written either in English or in Bengali
(unless otherwise directed in the question papers) except in the Language
Papers.
The Public Service
Commission, West Bengal, shall have discretion to fix qualifying marks in any
paper or all papers and in the aggregate.
DETAILED SYLLABUS OF OPTIONAL PAPERS
Statistics : Meaning
and Scope of Statistics - Statistics as applied in the field of Business and
Economics, Compilation, Classification and Tabulation of Data.
Frequency distribution
and Graphs - Diagrammatic representation including different types of Charts,
Bar Diagram, Pie-Diagram, Histogram, Pictograms.
Measures of Central
Tendency - Compilation of Arithmetic Mean, Median, Mode. Comparison of Mean,
Median, Mode. Other Measures of Central Tendency.
Measures of Dispersion
- Meaning of Dispersion Range. Mean Deviation and Standard Deviation, Quartile Deviation.
Moments and Measures of
Skewness and Kurtosis.
The normal curve -
standard form - properties of the normal curve. Linear Regression and
Correlation - Regression - Coefficient of Correlation - relation between oefficients of Regression and Correlation.
Time Series, Moving
average, trend and fluctuation - analysis of time series - elimination of
seasonal fluctuation by moving averages.
The least square
method-fitting of straight lines. Business forecasting.
Index Number and their
uses - Problems in the construction of Index Numbers - Cost of living Index
Number.
Indian examples -
Fisher’s ideal index - time reversal test.The main sources of official
Statistics - their character and meaning - shortcomings of official statistics.
(ii) Banking : (a)
Banking Theory : General Structure and Methods of Commercial Banking - the
Management of Banking Resources - Loans and advances - Investments -
Acceptances - Cash Reserves - Market rate of discount - Recent tendencies of
Commercial Banks - Trends towards mixed banking - Theories of assets management
– Real Bills Doctrine - Its applicability in modern conditions - Shift ability
and anticipated Income Theories - Term lending - Indian Banking - Structure of
their assets and liabilities - The Banking Companies Act, 1949 - Role of Indian
Commercial Banks in economical development.
Central Banks -
objectives and Functions - Discount Rate Policy - Open market operations -
Variable Reserve Ratio - Selective Credit Control - Credit Control Measures of
the Reserve Bank of India.
(b) Banking Practice :
Relation between the Banker and the Customer - Deposit Account - Current
Account - Accounts of Minor, Infants, Joint Accounts - Bankrupts - Partnership
- Trading and Non-Trading Companies – The Cheques and Bills of Exchange Daily
Balance - The General Ledger - Deposit Receipt - Purchase and sale of Stocks and
Shares - Foreign Exchange Business.
(c) Banking Law : Banker and the Customer -
Banker’s entries in the Pass Book - Paying Banker and the Collecting Banker -
Sufficient reasons for refusing payment - Risks and duties of paying Bankers
and their Statutory Protection - Statutory Protection of Collecting Banker -
The Negotiable Instruments Acts - Advances against securities, - Advances
against guarantee - Guarantee and Indemnity - The form of a Bank’s Guarantee -
The Banker and the Guarantor - Advances against collateral securities -
Hypothecation and mortgage - Advances against goods and documents of title to
goods - Bills of loading - Dock and Warehourse Warrants - Letter of
Hypothecation – Advances against land and building.
(d) Currency and Foreign Exchange :
Money in a modern Economy - value of money - Measurement of changes in the
value of money - Effect of changes in the Value of money - Theory of Inflation
and Deflation - Control of Inflation and Deflation.
Monetary standards -
I.M.F. - Foreign Exchange Theory - Exchange Control.
(iii) Economics :
Economics - Subject matter and scope. Theory of Consumer Demand. Theory of the
firm under different market forms. Factor Pricing - Wages, Interest, rent and
Profits.
Monetary Systems -
Commercial Banking and Central Banking.
Monetary Theory -
Income, Employment and output - Value of money - Inflation and Deflation. Monetary
Policy - International Trade and Foreign Exchange - Balance of Payments -
Exchange Rate Determination - Exchange Control.
Government Finance -
Taxation - Public Expenditure - Fiscal Policy, Economic Planning.
(iv) Advanced
Accountancy : Funds flow analysis - Purchase of Partnership firm by limited
company - Merger or absorption of companies - Reduction or reconstruction of
capital - Valuation of goodwill - Valuation of shares - Holding Company
accounts and consolidated balance sheet - Branch Accounts, including foreign
branches - Double accounts for Public Utility Undertakings - Loss of profits
insurance - Government accounts - Ratio analysis from published accounts -
Presentation of published accounts and Schedule VI of Companies Acts –
Alternative ways of presenting published accounts.
(v) Advanced Commercial
Geography : Bridging space and time in economics - Location of economic
activities and trade as observed of each other in relation to space - factor
movements and commodity movements as alternatives - trade as bridging time -
similarly and non distinguishability between trade and production. The concept of region in
economics. Economic theory of location - Factors promoting location of
production and trade - Geographical and natural factors - Historical factors -
Economic factors. Measurement of location and localization - coefficient of
localization and spatial concentration - Measures by alternative indicators.
Advantages and disadvantages of localization. Economic theory of interregional
and international trade - its limited applicability - absolute and relative advantages
- comparative costs - Measurement of comparative cost - balancing cost and
advantages with cost of trade and transport - trade as transcending location -
storage and transport as essential elements of trade - commodity movements as
substitute for factor movements. Economic significance and the real social cost
of trade.
Possible nature of
malfunctioning of location and trade as elements of economic organization - the
need for control. Popular misconceptions about trade. (vi) Business
Organisation and methods : Taylor’s Scientific Management - Fayol’s general
management - principles - More recent schools of Management thought e.g.,
Behavioural Science, Quantitative Methods, etc. - Management as decision
making.
Organisation Structure:
Authority-responsibility relationships - Communication channels - functional
organization - Decentralised structures and arguments for and against them -
legal forms of business in India and their distinguishing characteristics,
e.g., firms, Hindu Undivided family, Company - Private and Public, Government Companies.
Management Process : Delegation - Objectives and Policies -
Participative management practices - Long-range planning - Training and
development of human resources - Appraisal of performance - Control and
Co-ordination - “Management by objectives” and other total approaches to
management.
Basic ideas about
production management, marketing management, purchase management, financial management
- Public Sector Management in India.
(vii) Commercial and
Industrial Law: Understanding the Structure of Commercial Law - Fundamentals of
the law of contract and the Indian Contract Act - Special cases of contract -
Negotiable instruments, bailment and associated areas. The problems of
fictitious legal personality - The limited liability company as a special case
- The social problems created by the operations of such fictitious persons -
The salient points of the Indian Companies Act. The Monopolies and Restrictive
Trade Practices Act. The necessity of protecting weaker parties in a contract
and of protecting social interests as basis of industrial law - The salient
points of the Indian Factories Act and associated legislations. Labour laws -
divided into laws relating to wages and industrial disputes.
The principal points
covered by the Indian Trade Unions Act and Industrial Disputes Act - Payment of
Wages and Minimum Wages Acts. Welfare, wealth and safety measures in important
labour laws.
(viii) Auditing : The
general idea of auditing - The limited special significance in corporate
legislation - Statutory audit - The conventional procedure of statutory audit -
Necessary extent of checking and verification - Extent of physical verification
where necessary - Audit report - Auditors duties and responsibilities -
Associated Provisions of the Indian Companies Act. The special case of and
provisions for cost audit.
Auditing and Accountancy - The general meaning of the term auditing -
Authorisation audit, propriety audit and achievement audit - plan fulfillment
as audit. Auditing in the non-corporate sector. The structure, nature and special
features of Government audit. The office of the Auditor - General and
Comptroller in the Indian Constitution - Indian
Audit and Accounts Service - Performance of the Government audit system – Government
Audit and the Parliament, Audit of different types of Government organizations.
Auditing and the unorganized Sector - Where auditing legally necessary - Auditing and
taxation – Social significance of auditing - Nationalization of auditing.
(ix) Costing : Cost
classification : a) Prime costs and overheads, (b) Direct or variable or
marginal costs and fixed costs - imputed, opportunity and sunk cost concepts -
Perpetual inventory system for materials - Booking of labour time.
Full cost methods or
Absorption costing : Job costing, Process costing and contract costing -
Allocation and apportionment of overhead costs through various bases.
Costing for Decision
making : Marginal costs - Contribution - Limiting factor - Break-even analysis –
Profitvolume ratio - differential costing - Decisions like “make or by”, accept
or reject an offer, shut down or keep running a department or branch, etc. Costing
for Control : Standard costing - Budgetary control - Their comparison -
Responsibility accounting or reporting - Variance analysis of materials, labour
and overheads.
(x) Taxation Laws and
Practice : Direct Taxes : Income Tax procedures for assessing taxable income of
individuals and partnership firms - Various heads of chargeable income -
Various relief-Cases.
Company taxation -
Various adjustments to published profit figures for assessment purposes -
various kind of tax incentives for new fixed investments, new companies,
etc.-cases.
Indirect Taxes - Sales
tax laws and procedures - Inter-State sales tax problems. Excise duties on
purchases and sales.
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