SYLLABUS

SECTION – I - WORKS ACCOUNTS

Question will be set from the Books listed in this List of Books Portion below. This Section is common to all candidates.

SECTION-II- STORE ACCOUNTS & INTERNAL AUDIT
(OPTIONAL - ARMY/NAVY/AIR FORCE/FACTORY)

This Section is optional. Candidates have to opt any one from the follow Sub-Section A to D. Questions will be set from the Books listed in the List of Books Portion below.                                              (


LIST OF BOOKS

Section – I (WORKS ACCOUNTS)

1     MES REGULATIONS
2     DEFENCE WORKS PROCEDURE
3     OPERATIONAL WORKS PROCEDURE
4     U.A.MANUAL
5     MES LOCAL AUDIT MANUAL
6     O.M. PART –VIII
7     QUARTERS & RENT (RENT PROCEDURE)
8     IAFW 2249 (GENERAL CONDITIONS OF CONTRACT)

SECTION - II  (STORE ACCOUNTS AND INTERNAL AUDIT)


LIST OF BOOKS:

1.    STORE ACCOUNTING  INSTRUCTIONS
2.    ARMY LOCAL AUDIT MANUAL PART- I (Vol.- I, II and III)
3.    ARMY LOCAL AUDIT MANUAL PART- II
4.    DEFENCE SERVICE REGULATIONS VOL I & II (following Chapters/Sections only)



1.    IAP – 1501.
2.    AIR FORCE LOCAL AUDIT MANUAL
3.    IAP – 1541 – Provisioning and Procurement for Air Force.                    


1.    NAVAL STORE KEEPING MANUAL
2.    INDIAN NAVY VICTUALLING DIRECTIVE
3.    NAVAL LOCAL AUDIT MANUAL
4.    PROCUREMENT MANUAL VOL. 1 TO 3 FOR NAVY 
5.    MATERIAL PLANNING MANUAL FOR NAVY   


1. OFFICE MANUAL PART VI.
2.  FACTORY ACCOUNTING RULES.
3. MANUAL FOR PROVISIONING AND PROCUREMENT IN ORDNANCE FACTORY

SETTING UP OF QUESTION PAPERS

Section I (WORKS ACCOUNTS)

This is common to all candidates. 8 questions will be set, out of which 5 questions carrying 50 (5x10) marks  are to be answered by the candidates.  Each question will carry 2 parts - one part theory carrying 3 marks and the other parts practical carrying 7 marks.

Section II  (STORE ACCOUNTS AND INTERNAL AUDIT)

(A) ARMY            -    Same pattern as in Section I.
(B) AIR FORCE    -    Same pattern as in Section I.
(C) NAVY            -    Same pattern as in Section I.
(D) FACTORY      -    Same pattern as in Section I.

NOTE: - Questions in this paper will also be set from Army, Air Force, Navy etc Instructions or other orders, which substantially modify the rules in the prescribed books.




SYLLABUS                                                     Same as PAPER - V

LIST OF BOOKS                                             Same as PAPER - V

SETTING UP OF QUESTION PAPERS             Same as PAPER - V







SYLLABUS


Finance

Introduction to Financial Management.
An understanding of basic terms/concept in finance. Time value of Money.
Capital Expenditure Decisions
An awareness of basic project appraisal and control techniques

Budget

Estimates - Preparation and Checks - Revised Estimates - Estimates for Fresh Expenditure -
Estimates of Fresh Expenditure due to operations - Proposals involving extra Expenditure -
Provisions of Funds for Advances Accounted under Civil Estimates.

Purchase procedure

Purchase procedure in Govt in general and MOD/Services in particular; General Conditions of Contract. Procurement and Disposal of Stores. Foreign Purchase - Opening of Letter of Credit, Sight Drafts - Accounting & Compilation of transactions - Procedures within the Department for dealing with foreign Procurement. Payment of various Taxes and Duties (including Custom Duty), escalation and price variation.

Part 5 Section 1 to 3 Treasury Rules.
Chapter-8 GFR
DGS&D Manual
DRDO’s Material Management Policy Procedure
Contract Management
Financial Administration

SECTION-II- IFA SYSTEM.

Provisions of various SOPs on IFA SYSTEM IN ARMY, Navy, AF and IT Projects, MES, BRO.

IFA System – Army- GOI, MOD letter No. 6 (1)/97/D(8-1) dated 8/4/97 & subsequent instructions received from time to time from Ministry/CGDA 

IFA System (N) Purchase Management & Procurement- Naval Instructions   1/S/97 – Navy Min of Defence letter No. PL/3221/NHQ/9/97/D(N-1) dated 11.3.97

IFA System (AF) MOD letter No. 605/Addl FA (1) dt. 4.4.94 & AHQ/PC/3/95307/542/61D Fin-P/564/05/D(AF-3) dated 3.4.97

IFA System – IT Projects- GOI,MOD letter No, 6(3)/98/D(O-1) dated 4.2.2000

Delegation of Financial Powers Rules, 1978

Enhanced delegation of powers issued by the Ministry including instructions by Service Headquarters to ensure compatibility with the earlier  letters issued.

SECTION – III - ELEMENTS OF LAW

Commercial Law

The Indian Contract Act, 1872 ( 9 of 1872)

Contracts-meaning; essentials of a valid contract; nature of contract; performance of contract; termination and discharge of contract;

A general comprehension of the provisions of the Sale of Goods ACT 1930, Arbitration Conciliation Act 1996 & The Negotiable Instruments Act, 1881.

Constitution

A general comprehension of selected Articles (107, 113,114 to 116, 123,  148, 149, 150, 151, 264, 265, 266, 267, 299 & 300) of the Constitution of India dealing with Financial matters/arrangements.

Official Language Act, 1963,

Taxation Law

A conceptual understanding of the provisions with regard to Central Sales Tax, Central Excise, Service Tax, Customs Duty etc. as may be required for day-to-day working in the DAD.

Industrial Law

Basic Awareness of the provisions of the Industrial Disputes Act, 1947, The Contract Labour (Regulation and Abolition) Act, 1970, The Factories Act, 1948, The Workmen's Compensation Act, 1923 in so far as they relate to work carried out in DAD.

Commercial Practice and Law and Practice of Banking
Commercial and Industrial Laws
Negotiable Instruments Act, Arbitration Act, Sale of Goods   Act, Minimum Wages Act, Payment of Wages Act
Commercial Audit of Public PSUs.
Contract Act etc, Constitution Taxation and Industrial Law (to the extent applied in DAD)
Purchase Procedure 

LIST OF BOOKS

Prescribed Readings

1.    OM XII – Chapter VI Foreign Payment Section.
2.    GFR,2003 (Chapter- 6 and 8)
3.    Treasury Rules (Part–5 Section 1 to 3)
4.    DGS &D Manual   1999                   
5.    Purchase Management –2006 (DRDO)
6.    Contract Management by R.Ramanathan
7.    Financial Administration of India by M.J.K. Thavaraj, Ex Professor, IIPA, New Delhi. 
8.   DPP-2006
9.   DPM -2006
10. Indian Contract Act – 1872        

Note:    Serial no. 2,4,5,8 and 9 are subject to change  as and when new editions arrive.    

-		Provisions of various SOPs on IFA System in MES,Army,Air Force, Navy, R&D, Border Roads and IT Projects.
-		IFA System – Army- GOI, MOD letter No. 6 (1)/97/D(8-1) dated 8/4/97 & subsequent instructions received from time to time from Ministry/CGDA
-		IFA System (N) Purchase Management & Procurement- Naval Instructions   1/S/97 – Navy Min of Defence letter No.           PL/3221/NHQ/9/97/D(N-1) dated 11.3.97 &
-		IFA System (AF) MOD letter No. 605/Addl FA (1) dt. 4.4.94 & AHQ/PC/3/95307/542/61D Fin-P/564/05/D(AF-3) dated 3.4.97
-		IFA System – IT Projects- GOI,MOD letter No, 6(3)/98/D(O-1) dated 4.2.2000
-		Delegation of Financial Power Rules, 1978

SECTION – III- (ELEMENTS OF LAW)

Bare Acts/Standard texts and for Constitution Introduction to Indian Govt Accounts and Audit (Chapter-35)
Commercial Practice and Law and  Practice of Banking.
Negotiable Instruments Act, Arbitration Act, Sale of Goods Act, Minimum Wages Act                          
Civil Procedure Code  
CAT Act, 1985
Central Govt. Servant Association Rules            
Constitution of India.                           
Official Language Act, 1963.

SETTING UP OF QUESTION PAPERS

The pattern of questions etc. to be set, answered, marks for each question are tabled below: -

Section	No. of Questions to be set	No. of questions to be answered	Total marks are Marks for each question
I	6	4	40(4x10)
II	5	3	30(3x10)
III	5	3	30(3x10)

NOTE: Simple questions to test the awareness of the candidates will be set in Section III – Elements of Law.





SYLLABUS

This is a qualifying paper only in which a candidate has to compulsorily secure 60 marks. Marks secured in this paper will neither be counted in the aggregate marks nor will be added in total marks secured in other papers.

1.    Précis of correspondence or of notes on an official subject.
2.    Drafting of an official letter or an Office Memorandum or an Official Note/Communication.
3.    Test of comprehension of a given passage.
4.    Drafting of Affidavits, Counter Affidavits, and Legal Communication on administrative matters, pay and pension matters in defending the Court Cases of DAD and non-DAD

LIST OF BOOKS

As per syllabus prescribed above.

SETTING UP OF QUESTION PAPERS

In all, 6 questions will be set and 4 questions to be answered by the candidates carrying 150 marks.

(a) Question No. 1 will be compulsory carrying 40 marks. 5 and 10 marks are reserved for title and summary of posts respectively and 25 marks for précis proper.

(b) Question No. 2 will also be compulsory carrying 40 marks which will be set to draft affidavits/Legal communications on administrative matters and pay/pension cases etc.

(c) Question No.3 to 6 will be set on drafting official letter/office memorandum/ office Note, circular, demi- official letters in a given subject etc. Candidates are to attempt 2 questions carrying 70 marks (2x35).

Compulsory questions (80 marks - 2x40) and 2 (two) optional questions (70 marks – 2 x35).




SYLLABUS   

This is a qualifying paper only. Marks secured in this paper will neither be counted in the aggregate marks nor will be added in total marks secured in other papers. The paper will be having two parts i.e. Theoretical and Practical.


(i)     INFORMATION CONCEPTS

a) Definition of information – difference between data and information.

b) Physical concepts – storage, retrieval and processing of data – comparison of manual and computer storage and organization of data as files.

c) Different types of processing and purpose of processing.

d) Development of data processing systems.

e) Word and text processing – preparation of documents – text editing.

f) Introduction to Graphics and advantages and disadvantages of Graphics.


(ii)     ELEMENTS OF A COMPUTER, HARDWARE-SOFTWARE-COMPUTER CAPABILITY AND LIMITATIONS.   

a)    What is a computer? – Definition of electronic digital computer.   

b)    Computer Components – layout and their functions.

c)    Characteristics of computers – small variety of instructions – fast executions – accurate.   

d)    What is hardware? – different types of units including peripherals.

e)    What is software? Why it is needed  - computer language – categories of software system and applications software.

f)    Limitations of Computer.


(iii)     COMPUTERS AND COMMUNICATION

a)    Computer communication -  need for data transmission over distances.

b)    Networking computers – Local Area Networking (LANs) need and advantages of networking, sharing resources (computer files & equipment), inter user communication, cost, training upkeep and security.       

c)      Types of LANs.

d)    Real-time and on-line systems response time-airline/train reservations banking operations – electronic funds transfer – vodeptext.

e)       An introduction to WAN – Definition and use.

f)        An introduction to the Internet. Internet facilities (email, world wide web and e-commerce) and Web Browsers.



(iv)    OPERATING SYSTEM (OS) : CONCEPTS, BASIC, OPERATIONS OF WINDOWS.

a)    Operating system concepts. Tasks of Operating system.
b)    Introduction to DOS, UNIX and Windows,    
c)    Definition of Windows.
d)   Getting started : Using the mouse; Windows components, control menu; menu bar; border; title bar; maximize-minimize; scroll bar; command button; option button check box; list box; using help.
e)  Basic file manipulation operating (copying, renaming, deleting, viewing and printing,      directory structure, listing files in directories (creating, changing and deleting directories).

(v)    PRINCIPLES OF DATA SECURITY, PREVENTIVE MAINTENANCE AND TROUBLE SHOOTING.

a) Concepts of security; privacy; protection, authorization, authentication and password protection.

b) Preventive measures and treatment; hardware and software locks, virus scanners and vaccines.


(i)    INTRODUCTION TO WINDOWS

a.    Using the Mouse
b.    Anatomy of Windows
c.    Windows Environment
d.    Application Window, Title Bar, Menu Bar, Minimise/Maximise/Restore features, Scroll Bar
e.    Menu and Dialog Boxes
f.     Menu Bar, Menu items, Dimmed Menu items, Hot Key, Short-cut-Key Control
       Menu, Check Mark, Cascading Windows/Menus
g.    Help in Windows
h.    Tool Bars

j.    Format Floppy Disk
k.   Drag and Drop Features
l.     Find file.

(ii)     OPERATING SKILLS IN WORD PROCESSING PACKAGE (MS WORD 97/OPEN OFFICE WRITER).       

1.    Introduction to Word Processing.   
2.    Document Windows; creating various types of Documents.   
3.    Printing Documents.   
4.    Copying Documents.   
5.    Formatting character/Paragraphs.    
6.    Formatting page.   
7.    Working with Sections/Section Break.   
8.    Inserting Header/Footer.
9.    Graphics Feature including charts.
10.    Working with tables.
11.    Mail Merging.

Note    : In case of Hindi medium, work-processing package is “Akshar for Windows” compatible with Word 97.


(iii)    OPERATING SKILLS IN SPREAD SHEET PACKAGE   

1.    Spreadsheet ConceptsCreating, Saving and Editing a Work Book, Insertion, Deleting Work Sheets, Entering data a cell/formula, copying and moving data from selected cells, Handling operators in Formulae, Functions, Mathematical logical, Statistical, test, Financial, Date and time functions, Using Function Wizard.

2.    Formatting a WorksheetFormatting Cells; Changing data alignment, changing data, number, character or currency format, changing font, Adding borders and colours; Printing worksheets, Charts and Graphic; Creating, Previewing, Modifying.

3.    Integrating Word Processor, Spread Sheets, Web Pages.


(iv)    OPERATING SKILLS IN PRESENTATION PACKAGE

Creating, Opening and Saving Presentations, Crating the look of the presentation working in different views, working with slides, adding and Formatting Text, Formatting Paragraphs, checking spellings and correcting with objects, Adding Clip Art and other pictures, Designing slide shows, Running and controlling a slide show, Printing Presentations.

BOOKS RECOMMENDED:

1.    Information Technology by V.K. Jain.
       (Third Revised Edition 1997, BRB Publications.
       Chapters: 1,2,6,7,8,11,12,13,14,17 & 18)

2.    “Easy Guide to Windows 95” by Alan Simpson.   
       (First Indian Edition – 1995, BPB Publications (Sybox)
       Chapters: 1,2,3,4 and only formatting of floppy disk in chapter 10)

3.    “The ABCs of Word 97 by Guy Hart-Davis.   
       Second Edition, BPB Publications (Sybox)
       Chapters:     (i)       1,2,3,5, 7.               
                          (ii)      Graphs & Charts *

SETTING UP OF QUESTION PAPER

Description of Paper	Time	Marks	No. of Questions to be set	No. of Question to be concerned	Marks
THEORY (Without Books)	1 ½	60	8	6	6x10=60
PRACTICAL	1 ½	40	3	2	2X20=40

Note : Some more books relevant to the Syllabus above, are being considered for inclusion so that candidates are not put to inconvenience in case of non availability of the above recommended books in the market.

NOTE 1. Paper II (Practical), Paper IV (Practical) and Paper V (Practical) – These Papers will test the understanding of the candidates regarding rules/procedures/codal provisions as also their ability to apply the same in practical situation.

NOTE 2. For the paper to be answered with books, candidates may bring with them Compendium of audit decisions issued by CGDA in addition to the prescribed books. They may also take with them note books maintained by them for their regular office work but not any manuscript, printed notes prepared specially for the examination or worked out solutions of questions set at previous examinations.


RULE 21:  NAME OF THE CENTRES

At present, SAS Examination is conducted at the following 33 centres all over India. The addition and deletion of examination centres will be decided by the CGDA.

Agra, Allahabad, Bangalore, Chandigarh, Chennai, Cochin, Dehradun, Guwahati, Hyderabad, Jabalpur, Jaipur, Jalandhar, Jammu, Kannur, Kanpur, Kolkata, Lucknow, Meerut, Mumbai, Nagpur, Nasik, New Delhi, Pathankot, Patna, Port Blair, Pune ‘A’,  Pune ‘B’,  Roorkee, Secunderabad, Shillong, Siliguri, Vizag and Wellington.


RULE 22: USE OF CALCULATOR

Simple calculator is permissible for Accountancy Paper only.


RULE 23: RELAXATION OF QUALIFYING STANDARD FOR SC/ST CANDIDATES.   

Relaxation     in      qualifying    standards   of SC/ST candidates will be allowed with reference to DPAR    OM dated 21.01.77. The relaxation  to be allowed will     be fixed in advance and   notified for information of the candidates in the light of the observations made by Hon’ble Supreme Court in their Judgment dated 1.4.86 in civil appeal No. 2952 of 1984 by the C&AG of India. The extent of relaxation will be allowed at the discretion of the CGDA and notified at the time of issue of circular calling for names of willing candidates to appear in the SAS examination. Information in respect of SC/ST who intend to appear in SAS examination is to be furnished accurately with reference to the information recorded in their Service books.


RULE 24: CHANGE OF CENTRE

The Centre of Examination will be the nearest to the duty point of the candidates. In case where due to exceptional circumstances a candidate desires to take the examination at a centre other than the one nearest to his/her duty point, his/her application together with specific recommendations of the Principal Controller/Controller should be forwarded to HQrs. office for consideration. Under no circumstances he/she may be permitted to sit in the examination as per his/her choice without prior approval of the HQrs. office.


RULE 25 : FREEZING OF TRANSFERS

Request for change of centre should not normally be entertained after notification of the approved list of candidates.  Instructions contained in CGDA’s Office Memo No. 330121(5)/71/AN-Cell dated 30.10.97 in regard to freezing of transfer of approved candidates during the period say 6 weeks before commencement of the examination so as to avoid shortage of question papers at the centres, will be strictly followed.


RULE 26:    OPTION TO ANSWER EITHER IN HINDI OR ENGLISH

The candidate is allowed option in all the papers to answer the questions either in Hindi or English. The option is, however for the complete paper only and not part thereof. Therefore, a candidate can opt to answer all the questions of a full paper or all papers either in Hindi or English. In other words, optional use of Hindi or English question-wise will not be permitted and such answer books will not be evaluated.


RULE 27: PROHIBITION OF MOBILE PHONE

No candidate shall be allowed to enter in the examination hall with Mobile phones. Use of this electronic gadget is completely banned in the examination hall.


RULE 28: SCREENING OF CANDIDATES BY A BOARD OF OFFICERS

Intending candidates (including those who are on deputation) will be carefully screened by a Board of Officers comprising the Principal Controller/Controller/Additional Controller/Joint Controller, another IDAS Officer and one Accounts Officers/Senior Accounts Officer. The name(s) of the intending candidates who fulfill(s) the prescribed criteria and are recommended by the Board of Officers and accepted by the PCDA/CDA be sent to the CGDA’s Office in the prescribed proforma (both hard copy and CD in MS Excel) within the time limit fixed by the CGDA. The lists are to be prepared Centre-wise by each PCDA/CDA organizations which includes PCA (Fys) Organisation.


RULE 29: DETAILS OF EXEMPTIONS

Principal Controllers/Controllers are to ensure that details of exemptions are correctly furnished showing details of last examination with Year and Roll No. and exemption marks secured in the papers.


RULE 30: PUBLICATION OF MODEL ANSWERS

Model Answers of SAS examinations will be disclosed after two years from the last date of the examination.


RULE 31: COMPUTER TRAINING TO CANDIDATES APPEARING IN SAS PART II EXAMINATION


CsDA/PCsDA are to ensure that special computer training are arranged to the Part I pass candidates before they are appearing in Part II SAS examination.