Scheme And
Syllabus 2018 :-
With Reference to Advertisement No.8/2018 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 2018.
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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