Admin->SAS Examination


PART-I – SAS EXAMINATION 

(a) PAPER-I

ORGANISATION AND FUNDAMENTALS OF AUDIT & ACCOUNTS
(THEORY - WITHOUT BOOKS)



Maximum Marks - 100
Time – 3 hours
Pass Marks – 40
Exemption Marks-60

SYLLABUS

Organisation, Role & Function, Duties & Responsibilities of:-

-    Ministry of Defence and Defence Finance.
-    Defence Accounts Department
-    Controller General of Defence Accounts
-    Different Pr.CsDA/PCA (Fys)/CsDA including CDA (BR) and PAO (GREF)/CF&A (Fys.)/ CDA Funds).
-    Army, Air Force & Navy (including Services HQrs. and their Command & Control Structure).
-    Inter - Service Organisations
-    Other Agencies like GREF, Coast Guard Organisations, DRDO etc. dealt with by the DAD.

Functions of Pay Accounts Office under Ministry of Defence.
Organisation and work dealt with by various Sections of a Controller's Office.
General Principles regarding working of Controllers offices including PCDA, New Delhi.
General Duties of Group Officers, ACDA-in-charge/SAO/AO/Hindi officer/AAO/SO (A).
Organisation and Functions of Ministry of Finance and the various Divisions thereof,
Role and Functions of the Controller General of Accounts.
Duties & Power of Comptroller & Auditor General of India.
CCS (Conduct) Rules
CCS (CCA) Rules
All Chapters except Chapter - II of OM Part I
Right to Information.
Central Information Commission

Defence Audit Code :

Scope of Audit - General principles and rules of audit - Audit against provision of funds- Audit of receipts and recoveries - Unit allowances, contingent and miscellaneous expenditure - Contracts, expenditure on supplies and hired land transport - Miscellaneous accounts and payments - Imported stores - results of audit and financial irregularities - Appropriation Accounts of the Defence Services - report of the Comptroller and Auditor General of India, Union  Government (Defence Services) - Power of the Controller General of Defence Accounts - Power of  Controller  of Defence Accounts.

Defence Accounts Code;

General Principles and Methods of Accounting - General Outlines of the system of Accounts - General Principles and methods of Accounts - Rules regulating Inter - Department Transfers - Rules regulating the Accounting of recoveries of expenditure in Govt. Accounts - General Rules and procedures applicable to Defence Proforma Account - Detailed Accounting Procedure regarding the adjustment of transactions relating to Defence Proforma Account - Exchange Accounts between Controllers of Defence Accounts - Compilation and Books - Defence Ledger - verification of Balances - Estimates and Control over Expenditure - Budgetary Control over Defence Expenditure - Cash Assignments - Deposits - Advances and Suspense - Accounting of Expenditure met out of the Contingency Fund of India of "Charged" Expenditure - Miscellaneous - Appendices.

Receipts and Payment Rules :

Withdrawal from the Govt Accounts - General rules relating to claims for withdrawals and manner of payments.

Introduction of Indian Govt Accounts and Audit ;

Govt and commercial system of Accounts and Audit - Structure of Govt Accounts - Separation of Audit and Accounts - functions and sprit of Audit - Regulatory and Propriety Audit - Economy efficiency and Effectiveness Audit - General Audit and Local Audit.

Civil Accounts Manual to the extent of CID Schedule adjustment

Financial Regulations Part I

Definitions of various terms used in the Financial Regulations.
General Principles of Finance and Standards of Financial Propriety.
Sanction of Expenditure.
Losses, Wastage and Damage to Public Property.
Audit Objections and Recoveries.
Security Deposits.
Contracts.
Universal service condition and grant of fee,
Honoraria and Rewards.
Contingent and Miscellaneous Charges.
Cheques, Bank Drafts, Military Treasury Remittances & Cash Assignments.
Telephones.Rules peculiar to Army and/or Air force.
Rules peculiar to the Indian Navy.

Financial Regulations Part- II

1.    Annual Training Grant and Minor Training  Grant of AF
2.    Field Practices and Training Grant.
3.    Technical Training and Instructional Equipment Grant - Corps of Signals.
4.    Technical Training Grant - Corps of EME.
5.    Signal Works Services Grant
6.    Monitory Grant in respect of Cadets.
7.    Educational Training Grant
8.    Rules for the guidance of O i/c of MTC in obtaining funds, making payments and preparing their accounts.
9.    Guidance for officers who receive and handle cash.
10.    Welfare, Amenities and Literature Grant.
11.    Entertainment Grant placed at the disposal of COAS/VCOAS/GOC-IN-C COMMNAD.
12.    Special grant placed at the disposal of the Chief of the Army Staff.
13.    Special grant placed at the disposal of the CNS.
14.    Entertainment Grant placed at the disposal of CNS/VCNS FOC-IN-C Commands.
15.    Entertainment Grant placed at the disposal of CAS/VCAS AOC-IN-C Commands.
16.    Certain Grants and Funds in the Air Force.
17.    Annual Training Grant for the Indian Navy.
18.    Field Imprest Payment Instructions.
19.    Instructions for the guidance of Field Cashiers.
20.    Supply and Services  Imprest.
21.    Technical Training and Instructional Equipment Grant - Mechanised Inf Regt.
22.    Sailors basic Training Grant.

LIST OF BOOKS

OM Part – I  (except Chapter-II) including working of PCDA, New DelhiOM
Part-II Vol.-I
Defence Service Regulation (Regulations for Army Part –I Chapter-I)
Appendix “A”  to Defence Service Estimates.
Appendix “B”  to Defence Service Estimates
Annual Report of Ministry of Defence (Current Year).
Comptroller & Auditor General Duties, Power, Conditions of Service Act, 1971 and organisation of Controller General of Accounts
CCS (CCA) Rules,
CCS (Conduct) Rules
RTI Act, 2005 and amendments thereto.
Defence Audit Code
Defence Accounts Code
Receipt & Payments Rules, 1983 (Part III Section I)
Introduction to Government Accounts and Audit (Chapter – 6, 7, 8, 15 to 18)
Classification Hand Book, Defence Services – Receipts & Charges,
Pamphlet of Revenue, Debt and Remittance Heads.
Civil Accounts Manual (Portion relating to CID schedule adjustment)
Financial Regulations Part -  I (Vol-I and II)
Financial Regulations Part -  II [Chapter – 1 to 5 and 9 (list of Appendices 1 to 8, 10,13,13A, 19, 22 to 30)]
OM Part-XIII [CDA (BR) and PAO (GREF)

SETTING UP OF QUESTION PAPERS

16 Questions will be set, out of which the candidates are to attempt 12 questions carrying 8 marks for each question. 4 marks are reserved for general excellence

(b) PAPER-II

ORGANISATION AND FUNDAMENTALS OF AUDIT AND ACCOUNTS (PRACTICAL–WITH BOOKS)

Maximum Marks –100
Time - 3 Hours
Pass Marks – 40
Exemption Marks -60

SYLLABUS                                             Same as PAPER - I

LIST OF BOOKS                                     Same as PAPER - I

SETTING UP OF QUESTION PAPERS     Same as PAPER - I


(c) PAPER-III

ACCOUNTANCY

Maximum Marks –150
Time - 3 Hours
Pass Marks-60
Exemption Marks -90

SYLLABUS

Section I : Final Accounts            

Final Accounts- Trading Account, Manufacturing Account, Profit and Loss Account and Balance Sheet etc. Also as per topics given in  Problem  Portion of Section-III.

Section II : Costing

Objects and Principles of Cost Accounting
Different methods of Cost Accounting.
Elements of Cost - Direct Labour, Direct Material, Direct Expenses and overheads, their classification apportionment and charging.
Cost Control Accounts, Reconciliation of Cost and Financial Accounts.
Cost Systems - Job costing and process costing.
Marginal Costing, Cost-Volume-Profit relationship; Break-even analysis.

Section-III (Theory and Practical Problem)

Problems

Ø    Accounting process leading to the preparation of Trial Balance including rectification  of errors
Ø    Preparation of Financial Statements (other than Companies)
Ø    Trial balance and AdjustmentsØ    Preparation of Financial Statements (other than Companies)
Ø    Trading and Profit and Loss Accounts
Ø    Preparation of Financial Statements (other than Companies)
Ø    Balance Sheet.
Ø    Cash Book with and without Bank and Discount columns - Petty Cash Book -    Imprest System of Petty Cash
Ø    Cash and Banking transactions - Preparation of Bank Reconciliation Statement
Ø    Receipt and Payments Account - Income and Expenditure Account and Balance Sheet

Preparation of accounts from incomplete records (Single Entry) - Interpretation and analysis of financial statements - simple ratio analysis.

Theory

Objects of Book-keeping, Double Entry System and its principles - Accounting concepts - Advantages of Double Entry Book-Keeping over Single Entry Book-Keeping - Personal Accounts - Real Accounts and Nominal Accounts - Journal - Purchases Book - Ledger - Inventory valuation methods & choice of method - Accrual versus cash basis of accounting - Depreciation & methods of Depreciation - Reserves & other Funds - Capital and Revenue Accounts.

Basic principles relating to Company Accounts - Meaning of Joint Stock Companies - Types of Companies - Formation of Joint Stock Company - Classes of Shares - Share Capital of Company - Application - Allotment - Call and issue of Shares - Difference between Calls in Arrears and Calls in Advance - Issue of Shares at Premium - Issue of Shares at Discount Forfeiture of Shares - Re-issue of Forfeited Shares - Statutory books to be kept – form and contents of Balance Sheet and Profit and Loss Account.

LIST OF BOOKS

Double Entry Book- Keeping  - J.R.Batliboi
Advanced Accounting -  Sukla & Grewal
Advanced Accounting – J. R. Batliboi

SETTING UP OF QUESTION PAPERS

Section I : Final Accounts (Compulsory)

Question No. 1                       40 Marks

Section II : Costing (Practical)

4 questions will be set out of which candidates have to answer 2 questions of 25 marks each---- 50 Marks

Section-III: (Theory and Practical Problem)

One question from Theory of this Section would be compulsory carrying 20 marks. 4 questions from Problem Portion of this section will be set, out of which candidates have to answer 2 questions carrying 20 marks each. 20+40. 

Thus the candidates will have to answer 6 (1+2+3) questions in 3 hours.  

(d) PAPER-IV

SERVICE REGULATIONS
(PRACTICAL – WITH BOOKS)

Maximum Marks –100
Time - 3 Hours
Pass Marks – 40
Exemption Marks - 60

SYLLABUS

Section-I     Pay & Allowances (Civil)

Standard Pay scale - Fixation of pay under Fundamentals Rules - Stepping up of pay, removal of anomalies - Fixation of pay of Re-employed Pensioners - Increments -Advance Increments - Stagnation Increments - Lump-sum Incentive for acquiring higher qualification - Incentive for promoting small family norms -Incentive for Hindi.

Dearness Allowance,  HRA, CCA and CCA to certain places under specific sanction and admissible under Special Orders - Transport Allowance - Washing Allowance - Cycle Allowance - Over Time Allowance - Fee and Honorarium.Joining Time when admissible -Amount of Joining Time - Extension of Joining Time - Un-availed Joining Time.

General conditions governing the grant of Children's Educational Allowance -Reimbursement of Tuition Fees and Hostel Subsidy.

General Provisions governing the Central Government Health Scheme for Serving Employees and Pensioners CGE Group - Insurance Scheme-Scope- Insurance and Saving Funds -Membership, Monthly Subscription and Amount of Insurance Cover.

Medical Attendance Rules - Medical Facilities in India and Outside India -Reimbursement of charges of special nursing - Artificial Appliances - Authorised Medical Attendants - Recognised Hospitals - Concessions for family  -Relaxation of Rules. Calculation of Medical Reimbursement Claim –Live Case.

Other Service Matters - Service Book - verification of Service - Date of Birth and its subsequent alteration-Change of Name - forwarding of application for other employment.

Interest Free and Interest Bearing Advance - General Conditions-Special Conditions-Power of Sanction - Amount of Advance - Adjustment of Advance.

Travelling Allowance - Grades of Government Servants - Daily Allowance - Journey by Air/Sea - TA on Tour/Local Journey/Transfer/Retirement - Advance of TA - Conveyance Allowance.

Leave Travel Concession: Eligibility Entitlements - Reimbursement - Advance of LTC to Home Town/Any Place in India - Encashment of EL during LTC - Misuse of LTC.

Income Tax - (Income Classification, Tax Deduction at source) - Definition of Salary (Arrears of Salary) - HRA - Rent Free accommodation - Deductions - taxable Income - Income Tax - Rebate in Tax - Incentives for Savings. Calculation of Income Tax-Live Case.

Government Quarters - Allotment of Quarters - Licence Fee - Out of turn allotment on Medical grounds - Retention of Quarters - Subletting of Quarters - All kinds of Leave.

Section - II;      Provident Fund & Pension

Provident - Fund: Eligibility - Amount of Subscription, Emoluments - Enhancement/Reduction of Subscription - Interest - Nomination - Advances and withdrawals from Provident Fund - General Provident Fund (CS). Maintenance   Accounting, Transfer of Balance, Final  Settlement of Provident Fund, D.S.O.P Fund, AFPP Fund, NOP Fund, AFOP Fund.

Pension - Qualifying Service - Counting of Previous Civil/Military Service for pension on re-employment - Emoluments and Average Emoluments - Classes of Pension - Family Pension - Extra Ordinary Pension - calculation of Pension - Gratuity –

Authorisation of Pension and Gratuity - Payment of Pension - Commutation of Pension - Encashment of Leave - Dearness relief to pensioners, Pension through Public Sector Bank/ Post Office Saving Bank - Voluntary Retirement - Resignation, Removal/ Dismissal - Missing Employee

Pension Regulation for Services (Part-I) - General - Commissioned Officers - JCOs/ORs. NCs (E) - Defence Security Corps - Territorial Army - Commutation of Pension - Appendices.Pension

Regulations for Services (Part-II) - General Regulations - grant of Pension and Gratuities - Anticipatory Pensions, Advance of Pensions, Provisional Payment of Family Pension Gratuity and Pending Enquiry Awards - Payment of Pensions - Limitation of Claims - Recoveries and over Payment - Procedure For Commutation of Pension.

SECTION –III;    PAY & ALLOWANCES (SERVICES)

Syllabus of this Section will cover all the chapters of the list of Books given in the “List of Books Portion of this Section”.

In addition, maintenance, accounting, transfer of balance and final settlement of accounts on Pay and Allowances.

Army Group Insurance Scheme.

Pay Rules and Leave Rules for Industrial Employees in Factory.

Travel  Regulation applicable to Defence Civilians in Factory.

LIST OF BOOKS

Section I – P&A (CIVIL)

General Financial Rules (Chapter 6, 7, 11, 14, 16 )

Fundamental Rules & Supplementary Rules (Part I to V) i.e. 

Part I  - General Rules.
Part II-  T.A. Rules.
Part III- CCS (Leave) Rules, 1972.
Part-IV- Dearness Allowances.
Part-V -  HRA/CCA.

Central Govt. Employees Group Insurance Scheme
Medical Attendance Rules
Leave Travel Concession Rules
Children’s Educational Assistance Rules
House Building Advance Rules
Overtime Allowance Rules
CCS(Revised) Pay Rules, 1997 – Fifth Pay Commission
Circular issued on deduction of Income Tax at source from salaries issued by Central Board of Direct Taxes every year.
CSR Vol. I & II

SECTION- II-PROVIDENT FUND AND PENSION

General Provident Fund (Central Services) Rules
Contributory Provident Fund (India) Rules
CCS Pension Rules 1972.
Dearness Relief to Pensioners
Pension Regulations I & II
AFPP Fund Rules
DSOP Fund Rules
NOPF Rules
AFOPF Rules
GPF (DS) Rules.

SECTION –III; PAY & ALLOWANCES (SERVICES)

A) ARMY

P&A Regulations (Officers)
P & A Regulations (ORs)
Leave Rules for the Services Volume I (Army)
Provisions of Travel Regulations peculiar to the Services
Army Group Insurance Scheme
OM Part IX
OM Part X

B) AIR FORCE

P & A Regulations for the IAF
Leave Rules for the Services Volume III (Air Force)
Provisions of Travel Regulations peculiar to the Services

C) NAVY

P & A Regulation for Navy
Leave Rules for the Services Vol-II–Navy
Provisions of Travel Regulations peculiar to the Services  

D) FACTORY 

OM Part VI
Travel Regulation for Defence Civilians
Pay Rules for  Industrial Employees
Leave Rules for Industrial Employees
Travel Regulations application for Defence  Civilians.

NOTE:-  This paper will also contain besides questions on the books prescribed, question on financial principles and  procedures and on Regulations on pay, Leave, Pension and regulations, Travelling Allowances which are to be applied in  audit in  Defence Accounts Department 

SETTING UP OF QUESTION PAPERS

ESSAY TYPE

Section I   - 6 questions will be set, out of which candidates are    to     answer 4 questions carrying 9 marks each (4 x 9 = 36)

Section II  - 5 questions will be set, out of which candidates are to answer 3 questions carrying 8 marks each ( 3 x 8 = 24 )

Section III - 6 questions will be set out of which candidates are to answer 4 questions carrying 10 marks each (4 x 10 = 40)




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