Syllabus of Divisional Accountant
Detailed syllabus for the post of Divisional Accountant
General Knowledge, Precise and General English (150 marks)
The paper is intended to test the ability of the candidate to write in clear and simple English and would cover questions on General Knowledge, precis of a given passage and General English.
Elementary Book Keeping (150 marks)
The paper in this subject will be of a fairly elementary nature. “The students complete Commercial Book Keeping, Accounting and Banking” by Arthur Fieldhouse is prescribed as the text book for the paper on this subject. It should be supplemented by a knowledge of the following chapters in “Advanced Accounts” by R.N. Carter (Latest Edition). When these chapters cover the same group as Fieldhouse, the questions will be prepared from Carter and not from Fieldhouse.
Chapter I – Book Keeping up to Trial Balance.
Chapter II – Trading and Profit & Loss Accounts and Balance sheet.
Chapter V – Depreciation, Sinking Fund, Reserves, Reserve Funds, Secret Reserve.
Chapter VI – Bills of Exchange, Promissory Notes, Cheques.
Chapter VII – Portion relating to Voyage Account.
Chapter IX – Self Balancing Ledgers.
Chapter X – Capital and Revenue, Revenue Account, Receipts and Payments Accounts, Income and Expenditure Account.
Chapter XVI – Manufacturing and working Accounts and Cost Book Mining Company.
Chapter XVII – Cost Accounts.
Chapter XVIII – Double Account System.
Note:- If there is any change in the subject of these chapters in the subsequent editions of “Carter”, candidates should read the corresponding chapters in the latest editions.
Arithmetic & Mensuration (Elementary but practical) (200 marks)
The standard of this subject will be the same as that prescribed for the Matriculation or the School Leaving Certificate Examination. The Book “Mensuration for Indian Schools and Colleges”. Part I by Pierpoint is prescribed as representing the standard expected of the candidates on this subjects.
Note:- As the Examination is a competitive one, no exemption from appearing in any subject will be granted to any candidate.
