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)