Syllabus for Divisional Accountant in Kerala State Electricity Board

PAPER I

PART I : GENERAL KNOWLEDGE

Subject distribution (25 Marks)

Facts (5 Mark)

• World Capitals (1)
• World Languages (1)
• World Currency (1)
• World Leaders (1)
• Rivers of Kerala (1)

History (5 Mark)

• Ancient Indian Figures (1)
• Medieval Indian Figures (1)
• British India: Events (1)
• Independence Movement (1)
• Post-1956 Kerala (1)

Politics (5 Mark)

• International Bodies (1)
• Constitution of India (1)
• Parliament of India (1)
• Assembly of Kerala (1)
• Important Laws (1)

Science and Technology (5 Mark)

• Inventors and inventions (1)
• IT (1)
• Forms of Energy (1)
• Space (1)
• Social Media (1)

Relevant (5 Mark)

• Budget (1)
• Power Plants (1)
• KSEB Electricity Tariff (1)
• Electricity units (1)
• Hydel Projects (1)

PART II : GENERAL ENGLISH

(Subject distribution) (25 Marks)

Noun /pronoun (5 Mark)

• Singular /plural (1)
• Count/Un-count (1)
• Collective (1)
• Possessive Pronouns (1)
• Personal Pronouns (1)

Verb (5 Mark)

• Active/Passive (1)
• Auxiliary (1)
• Modals (1)
• Gerund (1)
• Participle (1)

Tense (5 Mark)

• Present Simple (1)
• Present Perfect (1)
• Simple Past (1)
• Past Perfect (1)
• Irregular Verbs (1)

Adverb (3 Mark)

• Adverb of time (1)
• Adverb of manner (1)
• Adverb of degree (1)

Adjective & Article (3 Mark)

• Comparative degree (1)
• an (1)
• the (1)

Prepositions (2 Mark)

• Place (1)
• Time (1)

Jumbled units (2 Mark)

• Letters to words (1)
• Words to sentence (1)

PART III : Arithmetic and Mensuration (50 Marks)

Module 1: Number system: Factors and multiples,cyclicity, divisibility, remainders, prime and composite numbers. Real Numbers-rational numbers, irrationality and decimal representations, Division algorithm, Fundamental theorem of arithmetic

Module 2: Polynomials: Degree, Classification, Remainder theorem, Factor theorem, division algorithm for polynomials, zeros and coefficients of polynomial

Module 3: Quadratic Equations: Roots, Methods for finding roots (Factorization, completing quares, quadratic formula), Nature of roots, relation between roots and co efficients

Module 4: System of linear equations in two variables: Methods (Graphical, substitution, elimination, cross multiplication), conditions for solvability

Module 5: Arithmetic and Geometric Progression: Basic concepts, General term, sum of arithmetic progression and geometric progression

Module 6: Squares and square roots, Cubes and cube roots: Methods for finding square roots and cube roots

Module 7: Profit, Loss and discount: Problems related to profit, loss and discount

Ratios and Proportions : Problems related to ratios and proportion

Time, Speed, Distance and Work: Problems related to time speed distance and work.

Module 8: Percentage: Important concepts, successive changes in percentage

Simple and Compound Interest:Problems related to simple and compound interest

Mathematics in Commerce: Shares, Trading in shares, dividends, debentures, banking, accounts-saving, current, recurring, fixed, sales tax, and value added tax

Module 9: Statistics: Definitions, Frequency distribution, cumulative frequency distribution, graphical representation (bar graph, histogram, and frequency polygon), arithmetic mean

Module 10: Circles: Secant and tangent, area of segment, angles in alternate segments, cyclic quadrilaterals, area of sector, applications of area related to circle, circumference

Module 11 : Triangles and Quadrilateral: Types of triangles and quadrilaterals, properties, midpoint theorem, area, perimeter, Pythagoras theorem, angles

Similar and Congruence triangles: Problems related to similarity and congruence

Module 12 : Solids : Surface area and volume of various solids

Module 13:Trigonometry: Angle of elevation and depression, Problems on height and distance, Trigonometric ratios, Trigonometric identities

Module 14: Coordinate Geometry: Distance between two points, internal and external division, centroid, in – center, straight lines -various forms

Module 15: Sets: Description of sets, Types of sets, Venn diagram, operation on set , Basic concepts covering functions and limits.

Module wise Mark and Question Distribution

Module 1: 2 marks question-01, 4 marks question -01
Module 2: 2 marks question-01
Module 3: 2 marks question -01
Module 4: 2 marks question-01
Module 5: 2 marks question-01
Module 6: 2 marks question-01
Module 7: 2 marks question-01, 4 marks question-01
Module 8: 2 marks question-01, 4 marks question-01
Module 9: 2 marks question-01
Module 10 :2 marks question-01
Module 11: 2 marks question-01, 4 marks question-01
Module 12: 2 marks question-01
Module 13: 2 marks question-01
Module 14: 2 marks question-01
Module 15: 2 marks question-01, 4 marks question-01

PAPAER II : ADVANCED ACCOUNTANCY (150 Marks)

Unit I: Accounting Standards: Generally Accepted Accounting Principles in India – Accounting Standards, their applicability, interpretation, scope and compliance in India -Companies Act 2013 & Accounting Standards-Introduction to IFRS, Ind AS – Overview of Ind AS – Applicability of AS & Ind-AS to Electricity supply & Distribution Companies in India.

(5 Marks x 2 nos = 10 Marks)

Unit II: Double Account System: – Features of Double Account System – Difference between Single Account System and Double Account System – Final Accounts of Double Account System – Clear Profit – Reasonable Return – Disposal of Surplus – Advantages and Disadvantages of Double Account System. Accounts of Electricity Company-The electricity Act, 2003 & its main features-Accounts of Security Deposits, SLD (Service Line cum Development) Charges, Grant received under APDRP (Accelerated Power Development and Reforms Program)-Weighted Average Rate of Depreciation-Advance Against Depreciation-ODRC (Optimised Depreciated Replacement Cost) Method-Financial Statement of Electricity Companies.

(8 Marks x 1 no, 5 Marks x 2 nos, 3 Marks x 4 nos = 30 Marks)

Unit III: Issue of Securities and Financial statements of Companies: Issue of shares – issue at par, premium and discount – under and over subscription – Pro-rata allotment – calls in arrear – calls in advance – forfeiture and reissue – redemption of preference shares – redemption out of profit and out of proceeds of fresh issue – issue and redemption of debentures- Bonus Issue -Right Issue -Sweat Equity- ESOP- Buy Back of Shares- Underwriting. Final Accounts of Companies – company statutory records – preparation of final accounts according to revised schedule III – Form and contents of Balance Sheet, Profit and Loss account – Profits prior to incorporation.

(8 Marks x 1 no, 3 Marks x 4 nos = 20 Marks)

Unit IV: Accounting for Amalgamation and Reconstruction: Meaning and types of amalgamation – purchase consideration – methods of ascertaining purchase consideration – Amalgamation in the nature of Merger and Amalgamation in the nature of purchase – differences – methods of accounting – Pooling of interest method and purchase method – Reconstruction – Types – External and Internal reconstructions – Reorganization of capital –Reduction and Alteration of Share Capital – Consolidation, Sub- Division and Surrender of share capital – Post Reconstruction Balance Sheet.

(8 Marks x 1 no, 5 Marks x 2 nos, 3 Marks x 4 nos = 30 Marks)

Unit V: Consolidated Financial Statements and Liquidation of Companies: Group Companies – Definition – Preparation of Consolidated Balance Sheet – Minority Interest – Capital and Revenue Profits – Cost of Control – Goodwill/Capital Reserve – Inter Company Transactions – Unrealised Profits – Revaluation of assets and Reassessment of liabilities – Preference Share and its Dividend- Bonus Issue – Treatment of Equity Dividend – Reciprocal holding. Accounting for Liquidation of Companies –Types of Winding up – Contributories- Preparation of Statement of Affairs – Deficiency/Surplus Account – Liquidator ‘s Final Statement of Account.

(8 Marks x 1 no, 5 Marks x 2 nos, 3 Marks x 4 nos = 30 Marks)

Unit VI: Cost Accounting: Cost – Costing – Cost Accounting – Objects of Cost Accounts – Accounting for Cost – Material – Labour – Overheads – Methods and Techniques of Costing – Job – Batch – Contract – Process – Unit Costing – Marginal Costing – Standard Costing – Reconciliation with Financial Accounts – Neoteric Trends in Cost Accounting – Activity Based Cost Management – JIT and ERP- Life Cycle costing – Target costing – Throughput Costing – Back-flush Accounting.

(8 Marks x 1 no, 5 Marks x 2 nos, 3 Marks x 4 nos = 30 Marks)