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Syllabus for Subordinate Accounts/Audit Service (SAS)/Revenue Audit and Incentive Examinations
2010
Table of Contents 1. Subordinate Audit/Accounts Examination Sl.No Paper Name of the paper Code GROUP-I
1 2 3 4 5 PC- 1 PC- 2 PC- 3 PC- 4 PC- 5 Language Skill (all branches) Logical and Analytical Ability (all branches) Information Technology (Theory) (all branches) Information Technology (Practical) (all branches) Constitution of India, Statutes and Service Regulations (Civil Accounts, Civil Audit, Local Audit, P&T Audit and Commercial Audit) Constitution of India, Statutes and Defence Service Regulation (Defence Audit) Constitution of India Statutes, Service Regulations, including related Accounts /Audit Procedures (Railway Audit)
Page
1 2 4 5 6
PC- 6
PC- 7
10
GROUP-II
8 PC- 8 Financial Rules and Principles of Government Accounts (Civil Accounts, Civil Audit and Local Audit) Financial Rules and Principles Defence Accounts (Defence Audit) of 13
9 10 11
14 15 19
Financial Rules and Principles of Postal Accounts (P&T Audit) Financial Rules, Principles of
Government Accounts/Audit and Works Expenditure (Railway Audit) 12 PC- 12 Financial Rules, Principles of Government Accounts and CPWA (Commercial Audit) Accountancy (Civil Accounts) Financial Accounting with Elementary Costing (Civil Audit, Local Audit, Defence Audit, Railway Audit & P&T Audit) Advanced Accounting (Commercial Audit) Public Works Accounts (Civil Accounts, Civil Audit & Local Audit) Budgetary Process and Financial Audit (DAD I) (Defence Audit) Local Paper-- Postal Audit (P&T Audit) Railway Traffic Revenue (Railway Audit) Cost Accountancy & Commercial laws and Corporate Tax (Commercial Audit) Government Accounts (Civil Accounts) Government Audit (Civil Audit & Local Audit) Contract Management and Laws (DAD II) (Defence Audit) Telecom Audit (Local Paper- Post & Telecom Audit) Government Audit including Workshop and Stores Audit (Railway Audit) Commercial Auditing (Commercial Audit) 20
13 14
PC- 13 PC- 14
21 22
15 16 17 18 19 20 21 22 23 24 25 26
PC- 15 PC- 16 PC- 17 PC- 18 PC- 19 PC- 20 PC- 21 PC- 22 PC- 23 PC- 24 PC- 25 PC- 26
24 25 26 27 31 32 34 35 36 37 42 43
27
PC- 27
Local Paper- Acts of Legislature and Statutory Rules, Audit and Inspection of Accounts of Local Funds (West Bengal) Local Paper- Audit and Inspection of Accounts of PRIs and ULBs, Universities and Miscellaneous Funds (Bihar) Local Paper- Audit and Inspection of Accounts of PRIs and ULBs, Universities and Miscellaneous Funds (Jharkhand)
45
28
PC- 28
48
29
PC- 29
51
2.
Sl.No 1. 2. 3. 4. 5. 6. 7. 8. 9.
3.
Sl.No 1. 2
3. 4.
IE-3 IE-4
73 74
4. 5.
Paper wise Exemption Matrix for SAS Examination 75 Link of paper codes with branches and groups- SAS Examination 80 RAE for AAOs Link to paper codes with branches 82 List of offices with codes for Examination 83
6. 7.
Detailed Syllabus
Group-I
PC-I
1.
Question related to comprehension correctness and testing of general ability as regards language skill
b)
PC-2
a)
DATA INTERPRETATION
Data Tables Pie Charts 2 Dimensional Graphs Bar Charts Venn Diagram Geometrical Diagram Pert Charts
b) c)
d)
QUANTITATIVE ABILITY
Permutation and combination Probability Simple Equation Quadratic Equations Ratio-proportion -variation Percentages Indices and Surds Profit and loss Simple Interest and Compound Interest Time-Work Time-Distance
) PC-3
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16.
PC-4
1. 2. 3. 4
MS Word Proficiency Level MS Excel Proficiency Level MS Access awareness Level MS Power Point Proficiency Level
PC-5
Constitution of India, Statutes and Service Regulations (Civil Accounts, Civil Audit, Local Audit, P&T Audit and Commercial Audit) Service Regulations Common Items
1. 2. 3. 4. 5. 6.
A. I.
30%
Central Civil Services (Joining Time) Rules, Central Civil Services (Pension) Rules, Defined Contribution Pension Scheme, Central Civil Services (Leave) Rules, Central Civil Services (Classification, Control and Appeal) Rules, Central Civil Services (Conduct) Rules
II.
Specific Items
1. 2. 3. 4. 5.
30%
General Provident Fund (Central Services)Rules, Central Civil Services (Medical Attendance) Rules, Central Civil Services (LTC) Rules,
B.
Constitution of India
40%
1. Parts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of the Constitution of India together with relevant Schedules appended to it. Note: Questions on such matters as manner of elections, conditions of eligibility for elections, qualifications, procedural details and jurisdiction of courts etc will be excluded. 2. Comptroller and Auditor Generals (Duties, Powers and Conditions of Service) Act 1971 and regulations on Audit and Accounts -2007
PC-6
A. I.
30%
Civil Services (Joining Time) Rules, Central Civil Services (Pension) Rules, Defined Contribution Pension Scheme, Central Civil Services (Leave) Rules, Central Civil Services (Classification, Control and Appeal) Rules, Central Civil Services (Conduct) Rules
II.
Specific Items
1. 2 3. 4. 5. 6. 7.
30%
Pay and Allowances Regulations for Officers of the Army Pay and Allowances Regulations for the JCOs, ORs, and Non-Combatant (Enrolled) of the Army. Pay and Allowances Regulations for the Navy Pay and Allowances Regulations for the IAF Pension Regulations for Army Officers, Part I and II. Navy (Pension) Regulations, 1964 Pension Regulations for IAF, Part I and II
Leave Rules for the Service, Part I(Army) Leave Rules for the Service, Part II (Navy) Leave Rules for the Services, Part III (IAF) Travel Regulation Supplementary Rules Fundamental Rules-Chapter I to VI, VIII & IX Financial Regulations, Part I and II Army Act 1950 Defence Service Regulation
B.
Constitution of India
40%
1. Parts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of the Constitution of India together with relevant Schedules appended to it. Note: Questions on such matters as manner of elections, conditions of eligibility for elections, qualifications, procedural details and jurisdiction of courts etc will be excluded. 2. Comptroller and Auditor Generals (Duties, Powers and Conditions of Service) Act 1971 and Regulations on Audit and Accounts 2007
PC-7
Constitution of India, Statutes and Service Regulations, including related accounts /audit procedures (Railway Audit)
A. I.
30%
Central Civil Services (Joining Time) Rules, Central Civil Services (Pension) Rules, Defined Contribution Pension Scheme, Central Civil Services (Leave) Rules, Central Civil Services (Classification, Control and Appeal) Rules, Central Civil Services (Conduct) Rules
II.
Specific Items
1. 2. 3. 4. 5. 6. 7.
30%
Indian Railway Establishment Code Vol. I& II Indian Railway Establishment Manual Manual for Railway Pension Rules Hours of Employment Regulation Act Workmens Compensation Act Payment Wages Act Minimum Wages Act
10
Factories Act IR Code for the Accounts Department Part I Indian Railway Financial Code Vol. I & II Indian Railway Administration and Finance- An introduction Railway Audit Manual (Establishment) C&AGs Manual of Standing Orders (Audit)
B.
1.
Constitution of India
40%
Parts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of the Constitution of India together with relevant Schedules appended to it.
Note: Questions on such matters as manner of elections, conditions of eligibility for elections, qualifications, procedural details and jurisdiction of courts etc will be excluded. 2. Comptroller and Auditor Generals (Duties, Powers and Conditions of Service) Act 1971 and Regulation on Audit and Accounts- 2007
11
PC-8
Financial Rules and Principles of Government Accounts (Civil Accounts, Civil Audit and Local Audit)
Central Government Accounts (Receipts and Payment) Rules, 1983 Central Government Compilation of General Financial Rules Government Accounting Rules, 1990 published by Controller General Accounts Comptroller and Auditor Generals Manual of Standing Orders (A&E) Vol.II
1. 2. 3. 4.
Chapter 1- Appropriation Accounts Chapter 2- Finance Accounts (Revised) Annexure and Appendices
13
PC-9
1. 2. 3. 4. 5. 6. 7. 8.
Chapter 1, 2 and 3 of Government Accounting Rule, 1990 Manual of Audit Department, Defence Services (Chapter 18 of volume 1 part B 9th Edition 2005) Defence Accounts Code Classification Handbook Defence Services Receipt and Charges DAD OM Part-II volume I and part IV Central Government Compilation of General Financial Rules Delegation of Financial Power Rules Defence Audit Code
14
PC-10
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
(Chapter-I)
with
Definitions and General system of Accounts (Chapter-I) Organisation and control (Chapter-II) Postal Accounts Work (Chapter-III) Book and Compilation (Chapter-IV) Remittance (Chapter-V) Annual Accounts of Central Government (Chapter-VI) Transfer Entries Journal and ledger (Chapter-VII) Cost Calculation (Chapter-VIII) Pension (Chapter-IX) Service and other funds (Chapter-X) Capital Accounts (Chapter-XI) Miscellaneous checks (Chapter-XII) Checking of receipts (Chapter-XIII) Entitlements, authorization and drawal of Pay & Allowances of Gr. A or B officers (Chapter-XIV)
15
17 18
Internal check inspections (Chapter-XV) Structure of and guidelines for detailed Classification of various transactions pertaining to Postal Department Appendix V to Postal Accounts Manual0 Compilation of General Financial Rules Central Government compilation of General Financial Rules. Introductory giving details of general rules issued by Central government and which are applicable to the P&T department (Chapter-I) P&T FHB Volume-I (Chapter I XVIII and appendices 1-4,9,11,13-17,21,24 with such portions of civil Accounts Manual and Central Government Accounts (Receipt & Payments) Rules, 1983 as related to and affect P&T Account General principles and rules (Chapter-II) General outlines of the system of Accounts (Chapter-III) Relation with Audit (Chapter-IV) Cash (Chapter-V) Supply of funds and other remittance transactions (Chapter-VI) Revenue and Miscellaneous receipts (Chapter-VII) Pay & Allowances General Rules (Chapter-VIII) Bills of Gazetted government servant (Chapter-IX) Establishment (Chapter-X) Contingent Charges (Chapter-XI) Miscellaneous charges (Chapter-XII)
19 20
21 22 23 24 25 26 27 28 29 30 31
16
32 33 34 35 36 37 38
Loans and advances to government servant (Chapter-XIII) Sanctions (Chapter-XIV) Deposits (Chapter-XV) Buildings and Railway Mail service vans (Chapter-XVI) Provident and other funds (Chapter-XVII) Miscellaneous subjects (Chapter-XVIII) Introductory giving details of procedure relating to initial and compiled Accounts of Post Office & RMS branches of the Department (Chapter-I) Postal FHB volume-II (All chapter and appendices except Appendix-V) Supply of Stamps (Chapter-II) Revenue receipts (Chapter-III) Post Office Accounts (Chapter-IV) Railway Mail Service Accounts (Chapter-V) Miscellaneous Charges (Chapter-VI) Pension Payments (Chapter-VII) Miscellaneous Subjects (Chapter-VIII) General rules relating to Money order Department (Chapter-I) Money orders (Chapter-II) Chapter I to Chapter VIII with appendices
39 40 41 42 43 44 45 46 47 48
17
Books Suggested
1. 2. 3. 4. 5. C&AGs Manual of Standing Orders (A&E) Volume-II Postal Accounts Manual Volume-I Appendix V to Postal Accounts Manual Central Government compilation of General Financial Rules. P&T FHB Volume-I (Chapter I XVIII and appendices 14,9,11,13-17,21,24 with such portions of civil Accounts Manual and Central Government Accounts (Receipt & Payments) Rules, 1983 as related to and affect P&T Account Postal FHB volume-II (All chapter and appendices except Appendix-V) Postal Manual Volume-VI (Part-II) (Chapter I & II) only Government Accounting Rules, 1990
6. 7. 8.
18
PC-11
Financial Rules, Principles of Government Accounts/Audit and Works Expenditure (Railway Audit)
1. 2. 3. 4. 5. 6. 7. 8.
Indian Railway Administration and Finance An Introduction. Indian Railway Finance Code Vol. I &II. Indian Railway Code for the Engineering Department Indian Railway Way and Works Manual except chapter X and XI Indian Railway Code for the Accounts Department Part I C&AGs Manual of Standing Orders (Audit) C&AGs Manual of Standing Orders (A&E) VOL. II Chapter 1& 2 Railway Audit Manual (Works)
19
PC-12
Financial Rules and Principles of Govt. Accounts and CPWA (Commercial Audit)
CPWA
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. Chapter-2: Definitions Chapter-3: General Outline of System of Accounts Chapter- 5: Appropriations Chapter-6: Cash Chapter- 7: Stores Chapter-8:Transfer Entries Chapter-9:Revenue Receipts Chapter 10: Works accounts Chapter-11: Accounts procedure for lump sum payments Chapter-13: Suspense Accounts Chapter-15: Deposits Chapter-17: Transactions with Departments and Government other Divisions,
Chapter-22: Accounts of Divisional Officers Statement E: Treatment of recoveries of Expenditure in the Accounts of the Public Works Department.
20
PC-13
1.
2.
3. 4. 5. 6. 7.
Books Suggested:
1. 2. 3. 4. Principles and Practice of Accountancy by R.L Gupta and V.K Gupta. Introduction to Accounting by T.S Grewal, Compendium of Accounting Standards by ICAI, IFAC Handbook of International Public Sector Accounting Board (available at website http://www.ifac.org)
21
PC-14
Financial Accounting with Elementary Costing (Civil Audit Local Audit, Defence Audit, Railway Audit & P&T Audit)
Financial Accounting: Nature and Scope, Limitations of Financial Accounting, Basic concepts and Conventions Generally Accepted Accounting Principles (GAAP). Accounting Process: From recording of transactions to preparation of Financial Statements, Preparation of Bank Reconciliation Statement, Trial Balance and Rectification of Errors. Depreciation, Provisions and Reserves. Bills of Exchange, Promissory Notes and Cheques. Financial statements: Sole Proprietorship concerns, NotFor Profit Organizations, Accounts from incomplete records, analysis of Financial Statements Accounts of Joint Stock Companies. Accounting Standards of ICAI. International Public Sector Accounting Standards (IPSAS) of IFAC. Uniform Format of Accounts for Central Autonomous Bodies Cost Accounting- Topics: i) Introduction ii) Materials iii) Labour and Direct Expenses iv) Overheads (I) Factory Overheads
1.
2.
3. 4. 5.
6. 7. 8. 9. 10.
22
v) Overheads (II) Office and Administrative, Selling and Distribution Overheads vi) Marginal Costing vii) Production Accounts and Cost Sheets viii) Process Accounts
Books Suggested:
1. 2. 3. 4. 5. 6 Introduction to Accounting by T.S.Grewal Principles and Practice of Accountancy by R.L Gupta and V.K. Gupta Financial Accounting by S.N Maheshwari Cost Accounting by Shukla, Grewal and Gupta Compendium of Accounting Standards of ICAI IFAC Hand Book of Accounting Board. http://www.ifac.org) International (available Public Sector at website
23
PC-15
1.
2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
24
PC-16
Public Works Accounts (Civil Accounts, Civil Audit & Local Audit)
1. 2. 3. 4. 5.
Central Public Works Accounts Code with Appendices First Edition 1993 (Revised) Accounts Code Volume-III Comptroller and Auditor Generals Manual of Standing Orders (A&E) Volume-I Chapter 8 Accounts of Public Works Chapter 9 Accounts of Forests
25
PC-17
1. 2. 3. 4. 5. 6.
Defence Organization in India and Roles of Branches of Services and Inter Service Organizations (10%) Budgetary Process for Defence Service Expenditure (5%) Financial Audit of Defence Appropriation Accounts (10%) Works Accounting and Auditing Procedures (20%) Ordnance Factory Auditing Procedures (20%) Regulations and Procedures for Army, Navy and Air Force and their Audit (35%)
26
PC-18
27
16. 17. 18. 19. 20. 21. 22. 23. 24. 25.
General Instructions regarding Inspection & Local Audit (Section-VI, Chapter-1) Results of Audit (Section-VII, Chapter I to IV) Financial Powers of Postal Services Board/officers of DOP Delegation of Financial Powers Post office Certificate (Chapter-II Inland Money Orders, Foreign Money Orders (Chapter-III) Indian Postal Orders, (Chapter-IV) Saving Bank etc. (Chapter-VIII) Chapter I to X dealing with procedure for pairing and control in various SB/RD/TD schemes Section-I General detailing organization, business hours, delivery, redirection and undelivered articles etc. Section-II Letter and Parcel post detailing letters, post cards, book packets, registered newspapers, parcels, Airmail, Insurance, Value payable articles etc. Section-III Official Postal Articles Section-IV Prohibited Articles Section-V Money Orders Section-VI Philately Section-VII Postal Life Insurance Section I to IX dealing with rules for various SB/RD/TD Schemes
26.
28
33. 34.
Section-I to VI dealing with rules for various postal SB/RD/TD/NSS/MIS Schemes Rules-1 to 58 dealing with various aspects of Saving Certificates
35.
A.
Other Topics
Value Added Service: Speed Post, Media Post, Data, Speed Post Passport Service, Express Parcel, Speed Net, Dedicated Freight Aircraft, Logistic Post, Retail Services for Business product like Railway Tickets, Gold Coin, Foreign Exchange, Bill Collection, Insurance Premium Collection, sale of application forms, PreMailing Services etc. Financial Services: International Money Transfer, Distribution of Mutual Funds and Electronic Fund Transfer for the UTI, HDFC and IDBI Banks, Social Disbursement schemes like Mahatma Gandhi Rural Employment Guarantee Scheme, Indira Gandhi National Old Age Pension Scheme, Project ARROW Technology Developments: Computer Based Multipurpose Counter Machines (MPCMs), Transmission of Money Order through Satellite, Hybrid Mail and Corporate Money Order Services and Automatic Mail Processing System (AMPS), Computerised Services, Online Tracking, Electronic Clearance for Automatic Transfer of MIS interest into SB account of the bank of choice Core Banking Solutions for PO Saving Schemes, Postal Financial MART (PFMs)
B.
C.
Books Suggested:
1. 2. 3. Posts and Telegraph Audit Manual (Concurrent Audit) P&T Audit Manual (Concurrent Audit) Chapters XVII, XVIII and XIX and Appendix I C&AGs Manual of Standing Orders (Audit)
29
4.
Schedule of Financial powers of Postal Services Board, Deptt of Posts Rules, 1978 as updated from time to time. (The update version is available on the website www. Indiapost. gov.in) Delegation of Financial Powers Rules, 1978 as updated from time to time Postal Accounts Manual Volume-II (Chapter-II, III, IV, V and VIII) Manual of S.B. Control pairing and Internal Check Organization Post Office Guide (Part-I) Post Office Guide (Part-IV), Postal Manual Volume-VI part-II, Post Office Savings Bank Manual (Volume-I) post Office Savings Bank Manual (Volume-II) Post Office Small Savings Schemes-Part-ONE, ONE-A, TWO, THREE and FOUR by Shri A.N. Dureja, ADG (Retd), P&T Accounts and Finance Service (Latest Edition) Instructions/orders issued by DOP from time to time for operation and accounting of VAS, Financial Services and Technological Changes. Various Brochures brought out by DOP on VAS, Financial Services and Technological Changes Report of Working Group on Posts - A Tenth Five Year Plan (2002-2007) document and subsequent Five Year Plan document. DOP Manuals issued in respect of above services and Technological Development if any.
5. 6. 7. 8. 9.
10.
11. 12.
13.
30
PC-19
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
Indian Railway Code for Traffic Department (Commercial) Indian Railway Commercial Manuals Vol. I & II Indian Railway Code for Accounts Department Part II Indian Railway Finance Code Vol. II C & AGs MSO Audit, Section II Chapter 3 Railway Audit Manual (Traffic Audit) IRCA Tariffs Coaching, Goods, Military, Red Tariff all Parts and Volumes IRCA Conference Rules Manual of Statistical Instructions Vol. I & II published by Railway Board in 1983 as amended from time to time. Handbook on Traffic Costing Railway Boards Publication Summary of the end results of Coaching and Goods Services Profitability/Unit Cost (Railway Boards Publication) Annual Statistical Statements Railway Boards Publication Instructions issued by Railway Board in 1994 for standard method to calculate profitability of a Passenger Train.
12. 13.
31
PC-20
Cost Accountancy & Commercial laws and Corporate Tax Commercial Audit) 50%
A.
Cost Accountancy
1. 2. 3. 4. 5. 6. 7. 8. 9.
Books of Accounts in Cost Accounting, Cost Accounts Rules & Records Job Order/Control Costing Process Costing, Operation Cost and Operating Costing Waste, Scrap, Spoilage, Defective Work, Joint Products and By-Products Marginal Costing, Differential Costs and Cost Volume Profit Relationship Standard Costing including Variance Analysis Value Analysis, Cost Reduction, Productivity Product Pricing. Reconciliation of Costs and Financial Accounts.
Books Suggested::
1. Principles and practice of Cost Accounting By: N. K. Prasad
B.
50%
Companies Act, 1956 Parts I to V, Part VI Chapter I Section 252-293, 299-311 of Chapter II and Part XIII Section 615 to 620 & provisions relating to Sick Companies. The Indian Contract Act, 1876
2.
32
The Indian Sale of Goods Act, 1930 Instruments Act, 1881 Electricity Act, 2003 Road Transport Corporation Act, 1950 State Financial Corporation Act, 1951 Securities and Exchange Board of India Act, 1992 Foreign Exchange Management Act, 1999 (FEMA) Payment of Bonus Act, 1965 Employees Provident Funds Act, 1952 Corporate Tax- Income Tax on Companies
33
PC-21
1. 2. 3. 4. 5. 6. 7. 8.
34
PC-22
1. 2. 3. 4. 5. 6. 7. 8.
9. 10.
CAGs Policies and Guidelines, Evidence Gathering, Analysis and Evaluation Techniques Administration and Establishment matters such as Cash Book with respect to Cheque Book, Receipt Books, Vouchers, and Remittance Challans and other Allied Records. Process of Budgeting and Out Come Budgets Financial Attest Audit
11. 12.
35
PC-23
1. 2. 3 4. 5. 6. 7. 8. 9. 10.
Defence Procurement Procedures and Defence Procurement Manual Basics of Military Technology Geo Political Scenarios and Strategic Issues Basics of Contract Management and Laws relating to Contracts, Arbitration Basic of International Banking System including issues relating to Letters Of Credit Auditing Standards issued by C & A G of India Performance Audit Guidelines Auditing and Assurance Standards of ICAI. INTOSAI Guidelines on Internal Control ASSOSAI Guidelines of dealing with Fraud and Corruption
36
PC-24
Commercial Law
a. Companies Act 1956 Part- I to V & Part VI Chapter I Section 252 to 293, 299-311 of Chapter-II and Part- XIIISections 615 to 620 The Indian Contract Act, 1876 Service Tax Act, 1994
b.
b. c. d.
37
e. f. g. h. i. j. k. l. m. n.
Procurement Receipt and Allotment/Distribution of Stores and their Accounting Advice Transfer Debit/Advice Transfer Credit received/issued Imprests/Temporary Advances and ACE 2 Accounts Loss of Stores and Damages to BSNL Property Unserviceable and Surplus Stores/vehicles including sanction of ACE 9 and ACE 10 Write off cases other than Telephone Revenue Enterprise Resource Planning (ERP) Audit Norms 2000 as amended from time to time BSNL Accounting policy, Accounting Formats of Accounting Records etc. New Telecom Policy, 1999 Instructions,
b. c. d.
38
e. f. g. h. i. j. k. l.
Demand Notes and Advice Notes. Deposits and Interest. Excess metering complaints and Rebate/Refunds. Refunds and Write off Sub-Ledger review IUC charges payable and recoverable Agreement with Private Operators for UASL, CMTS, Basic, ILD, NLD etc. Universal Service Obligation (USO) levy/subsidy. Agreement between DoT and Telecom operators for installation and replacement of VPTS, Operation and Maintenance of VPTs, RCPs, VPTs, in uncovered villages, Rural Household DELs, etc. AGR based License Fee and spectrum charges form Telecom Operators Provision, Billing and Realization of Interconnectivity Charges, Access Charges, Port Charges and Infrastructure Sharing Charges etc. from Telecom Operators Telecom Regulatory Authority of India (TRAI) Act, 1997. DOTSOFT/CDR Project (Computerized Telecom Revenue Billing and Accounting System)
m. n.
o. p.
5.
Others
a. Guidelines for performance Auditing
39
b. c. d. e.
Auditing Standards Auditing and Assurance Standards of Institute of Chartered Accountants of India Guidelines for Internal Controls by INTOSAI Guidelines for dealing with Fraud and Corruption
Books Suggested
1. 2. 3. 4. 5. 6. 7. 8. Swamys FHB Vol-I 2009 Edition duly updated by circulars/orders issued by BSNL/DOP Swamys CCS Medical Attendance Rules 2009 Edition Original Statutes as amended from time to time Mercantile Law by M.C. Shukla Hand Book on Telecom Projects and Works Compendium of BSNL Financial Power and Procedures. Administrative powers of Telecom officers Material Management and Inventory Control (Book At Sl Nos 1,2,3 and 4 by Shri CVR Reddy, (S.S. Studium)(Latest Edition) Procurement Manual of BSNL-issued by BSNL corporate Office BSNL Account Code by Shri S. Venkataraman, CAO (Retd) Chennai Telephones Audit Norms 2000 as amended from time to time
9. 10. 11.
40
12.
BSNL Accounting policy, accounting instructions, formats of Accounting Records etc. Issued in September 2000 and Amended form time to time. New Telecom Policy, 1999 as amended from time to time along with subsequent Five Year Plan Document Compendium of Telecom Revenue and commercial orders by Shri S Venkatraman, CAO, retired. Chennai Telephones Telecom Tariff at Glance by Shri S Venkatraman, CAO, (retd.). Chennai Telephones BSNL Account Code by Shri S Venkatraman, CAO, (retd.). Chennai Telephones
13. 14.
15. 16.
NB: (Above mentioned reference books duly updated by circulars, orders issued by the BSNL Corporate Office from time to time.)
41
PC-25
1. 2. 3. 4. 5.
C&AGs MSO Audit Chapter 1,2,4 of Section II & Chapter 20,21,22 of Section III Auditing Standards issued by C&AG Standards of field investigation in ECPA Guide System Audit Guide Indian Railway Code for Mechanical Department except chapter X and XI on Foundry Accounts and Saw Mill Accounts Indian Railway Code for Stores Department Indian Railway Financial Code Vol. II Indian Railway Code for the Engineering Department Railway Audit Manual (Workshops & Stores)
6. 7. 8. 9.
10. Performance Auditing Guidelines 11. C&AGs MSO Auditing Chapter 19 Environment Audit 12. Auditing and Assurance Standards of ICAI 13. INTOSAI Guidelines on Internal Control. 14. ASSOSAI Guidelines for Dealing with Fraud and Corruption.
42
PC-26
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
12.
43
Companies Auditors Report Order issued under section 227 (4A) of the Companies Act, 1956 Directions issued under Section 619 (3)(a) of the Companies Act 1956 by CAG Appointment of Statutory and Internal Auditors, their Rights, Duties, Powers Remuneration, Joint Auditors, Branch Auditors. Audit Committee: Constitution, Powers and Duties. Internal Audit, Statutory Audit and Government Audit. Corporate Governance: ICAI Guidance Note, Clause 49 of SEBI and Section 217 (2AA), 292A, 274(1) (g) of the Companies Act, 1956. Role of Committee on Public Undertaking INTOSAI Guidelines on Internal Control. ASSOSAI Guidelines for Dealing with Fraud and Corruption.
44
PC-27
Local Paper - Acts of Legislature and Statutory Rules, Audit and Inspection of Accounts of Local Funds (West Bengal)
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. The West Bengal Municipal Act 1993 with amendment. The West Bengal Panchayat Act 1973, with amendments The West Bengal Primary Education Act 1973 with amendments The Calcutta Municipal Corporation Act 1980 with up to date amendments The Calcutta University Act 1979 with amendments. The Jadavpur University Act 1981 with amendments. The Bidhan Chandra Krishi Viswa Vidyalaya University Act 1974 with amendments The Calcutta Improvement Act 1911. 73rd and 74th Amendments to the Constitution and details thereof. West Bengal Service Rules, Part-I- Rules 5 (10), 5 (17), 5 (40), 29 to 65 West Bengal Service Rules Part-II-Rules 4,11, 22, to 86, 88, 89, 93, 94, 99 to 107, 109-114, 116, 154 to 161, 165 to 167 Appendix 1 (paragraph 4, 6, and 7), Appendix 8 West Bengal Financial Rules, Vol.I-Rules22, 47, 164 to 196, 425 to 428
12.
45
The West Bengal Municipal (Finance & Accounts ) Rules, 1999 under the west Bengal Municipal Act 1993 The West Bengal Municipal Panchayat (Gram Panchayat Miscellaneous Accounts and Audit) Rules 1990
The West Bengal Panchayat (Budget Appropriation of Fund ), Rules 1996 The District School Board Accounts Rules.
and
Calcutta Corporation Universities First Statutes 1979 and First Ordinances (Accounts Portion) Jadavpur University Rules,1972 General Financial and Accounting Regulations, Bidhan Chandra Krishi Viswa Vidyalaya Calcutta Improvement Trust Accounts Manual Guidelines for Certification Audit of accounts of PRI, issued by CAG in July 2002. Auditing Standards for Panchayati Raj Institutions and Urban Local Bodies-issued by CAG Manual of Instruction for Audit of PRIs issued by CAG in December 2002. National Municipal Accounts Manual
Part I- General
Introduction
46
Definition, Accounting Concepts and Accounting Conventions Significant Accounting Principles Codifications Structure and Chart of Accounts General Accounting Procedure
47
PC-28
Local Paper - Audit and Inspection of Accounts of PRIs and ULBs, Universities and Miscellaneous
1. 2. 3. 4. 5. 6. 7. Bihar Panchayt Raj Act, 2006 Bihar Municipal Act, 1922 Bihar and Orissa Public Demand Recovery Act, 1914 Patna Municipal Corporation Act, 1951 Bihar Regional Development Authority Act, 1981 Bihar and Orissa Local Fund Audit Act, 1925 73rd and 74th Amendments to the Constitution and details thereof 8. Bihar State Universities Act 1976/Patna University Act, 1976 9. 10. 11. Bihar School Examination Board Act 1952 Bihar Agricultural Universities Act, 1987 Bihar Development of Homeopathy System of Medicine Act, 1953 12. Bihar Development of Ayurvedic and Unani System of Medical Act 1951
48
13. 14. 15. 16. 17. 18. 19. 20. 21. 22.
Bihar Hindu Religious Trust Act, 1950 Bihar Financial Rules Volume-I &II Bihar Service Code (Chapter-VI) Bihar T.A Rules Bihar Municipal Accounts Rules, 1928 Municipal Accounts (Recovery of Taxes) Rules, 1951 Rules made under Local Fund Audit Act. LAD Manual Vol-II LAD Manual Vol-III & IV Guidelines for Certification Audit of Accounts of PRIs, issued by CAG in July 2002.
23.
Auditing Standards for Panchayati Raj Institutions (PRIs) and Urban Local bodies ULBs)-issued by CAG.
24. 25.
Manual of Instruction for Audit of PRIs-issued by CAG in December 2002 National Municipal Accounts Manual
Part I General
Introduction
49
Concepts
and
Accounting
Significant Accounting Principles Codifications Structure and Chart of Accounts General Accounting Procedure
2.
50
PC-29
Local Paper - Audit and Inspection of Accounts of PRIs and ULBs, Universities and Miscellaneous Funds (Jharkhand)
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. Jharkhand Panchayat Raj, 2001 Bihar Municipal Act, 1922 Bihar and Orissa Public Demand Recovery Act, 1914 Ranchi Municipal Corporation Act, 2001 Bihar Regional Development Authority Act, 1981 Bihar and Orissa Local Fund Audit Act, 1925 Mineral Area Development Authority Act, 1986 Hazaribag Mines Board Act, 1952 73rd and 74th Amendments to the Constitution and details thereof Jharkhand State Universities Act, 2000 Jharkhand Academic Council Act, 2002 Jharkhand Agriculture Universities Act, 2000 Bihar Agricultural Produce Market Act, 1960 Bihar Hindu Religious Trust Act, 1950 Bihar Financial Rules Vol-I &II Jharkhand Service Code (Chapter-VI) Bihar T.A Rules Bihar Municipal Accounts Rules 1928
51
Municipal Accounts Rules (Recovery of Taxes) 1951 Bihar Agriculture Produce market Rules, 1975 Rules made under Local Fund Audit Act L.A.D Manual Vol-II L.A.D Manual Vol-III & IV Guidelines for Certifications Audit of Accounts of PRI, issued by CAG in July 2002 Auditing Standards for Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) issued by CAG. Manual of Instructions for Audit of PRI-issued by CAG in December 2002 National Municipal Accounts Manual
Significant Accounting Principles Codifications Structure and Chart of Accounts General Accounting Procedure
3.
52
A)
Books Prescribed:
i. ii. iii. iv. v. Income Tax Act 1961 (40%) Revenue Audit Manual Part-I- Section I and II (10%) Income Rules 1962 (10%)
Finance Act of the Year (20%) The Income Tax manual compiled by the Director of Inspection, Research. Statistics and publication Part-I and II (Latest Edition) (10%)
vi.
Manual of Office Procedure Volume-I and II (Technical) Published by Directorate of Income Tax (Organisation and Management Services) CBDT-Department of Revenue, Government of India. (February 2003 Edition) (10%)
B)
53
ii.
Assessment procedures, search and seizures, appeal and revisions, Settlement Commission, time limitation prescribed in the Act.
iii.
Recent amendments and developments relating to Direct Taxes in the Finance Act.
iv.
v.
General awareness on matters relating to Income Tax such as PAN, filing of returns through computer, eTDS, eTCS procedures etc.
54
RAE 2 -
A).
Central Excise
i. ii. iii. iv. v.
(40 percent)
Central Excise Act 1944 (Chapter II and IIA) (10 MCQs) Central Excise Rules 2002 (10 MCQs) Central Excise Tariff Act 1985 (5 MCQs) CENVAT Credit Rules 2002 (5 MCQs) Central Excise Valuation (Determination of price of Excisable Goods) Rules 2000 (5 MCQs)
vi.
Books Recommended:
1. 2. 3. 4. 5. R.K.Jains Central Excise Manual R.K.Jains Central Excise Tariff Revenue Audit Manual-Indirect Taxes (Central Excise) Central Credit Rules by Gunashekharan Excise Law Times (Latest Issues)
B)
Customs
i.
(40 percent)
Customs Act 1962 ( Chapter V, VI, VII, IX, X and X-A) (10 MCQs)
ii.
Customs Tariff Act 1975 and Custom Tariff Working Schedule. (5 MCQs)
iii.
Central Excise Act 1944 (chapter II and IIA dealing with Levy and collction of Countervailing Duty) and Central Excise Tariff Act 1985 (5 MCQs)
55
iv.
Section 134 of the Finance Act,2003Levy and Collection of National Calamity Contingent Duty
v.
Section 91,92 and 94 of the Finance (No.2) Act, 2004 for the purpose of Levy and collection of Education Cess.
vi.
Section 136, 137 and 139 of Finance Act 2007 for the purpose of Levy and collection of Higher Education Cess.
vii.
Foreign Trade Policy, for Audit of export Promotion Schemes announced annually by Ministry of Commerce, Government of India. SEZ Act SEZ Rules (Sl. No. iv. to viii- 10 MCQs) Revenue Audit Manual Part-II (Customs) 4th Edition (Chapter 21 and 22)
viii.
Books Recommended:
6. 7. 8. R.K.Jains Customs Law Manual R.K.Jains Customs Tariff R.K.Jains Central Excise Law Manual and Tariff
Books Recommended:
1. Handbook on Service Tax, Volume 1,2,& 3 by shri C. Parthasarathy and Dr. Sanjiv Agarwal 2. Service Tax Reporter (latest issues)
56
1.
2. 3. 4. 5. 6. 7.
Indian Railway Commercial Manual Vol. I & II IRCA Coaching Tariffs - All parts and Volumes IRCA Goods Tariff all Parts and Volumes IRCA Military Tariff IRCA Red Tariff Railway Audit Manual
57
1. 2.
3.
The Calcutta municipal Act 1951 along with modifications and amendments made in the Calcutta Municipal Corporation Act, 1980
Section- 5, 115, 116, Chapter XI to XVII (Section. 165 to 262, 272,273, 281, 282, 294,) Schedule XVI (Rules 2 & 55, Section. 358). Schedule XV (Rule) 3 & 4, Section. 367, 368, 442, 443, 451, 456, 460, 469, 483, 548 and 574.
4.
5.
The West Bengal Panchayat Act, 1973 with upto date amendments.
Part I (Chapter I, Secion. 2), Part III (Chapter XII, Section 132, 133 and 134), Part IV (Chapter XVII, Section 179, 180, 181.).
58
6.
7.
8.
Rules framed by Govt. under Sec. 215 (a) & (b) & 215 (f) of the B.M. Act, 1932 regarding assessment of rates on holdings and assessment of license fees for trade, profession and calling.
9.
The West Bengal Panchayat (Gram Panchayat Miscellaneous Accounts & Audit) Rules, 1990
The West Bengal Panchayat (Budget and Appropriation of Fund) Rules, 1996 The West Bengal Panchayat Zilla Parishad and Panchayat Samiti Accounts and Finance Rules 2003
10 11.
12.
59
13.
L.A. Manual
Portions relating to receipt under the above Acts and Rules and the receipts of Calcutta University.
14.
60
1.
2. 3. 4. 5. 6. 7. 8.
Patna Municipal Corporation Act The P.U. Act 1961 The Bihar State University Act 1960 The Rajendra Agricultural University Act Manual of LAD Bihar Chapter-II & V L.A.D. Manual Vol-III Section II & III General Financial Rules (GoI), Chapter 2-General System of Financial Management and Chapter-12 (II) Rules 269-270 Refund of Revenue
9.
CAGs MSO (Audit), 2nd Edition, 2002- Section II, Chapter 3 and Section III, Chapter 23 (Audit of Refund of Revenue) 61
1.
2. 3.
The Patna Municipal Corporation Act, 1951 The Patna Municipal Corporation Accounts (recovery of Taxes) Rules, 1963
4.
The Bihar Panchayat Raj Act, 1993 & Jharkhand Panchayat Raj Act, 2001
5. 6. 7.
The Patna University Act, 1961 The Magadh University Act, 1961 The Bihar State University (University of Bihar, Bhagalpur, Ranchi) Act, 1960
8. 9.
University of Bihar Calendar Volume-II The Bihar Agricultural University Act, 1987
62
12. The Bihar Regional Development Authority Act, 1981 13. LAD Manual, Volume-II-- Chapter II & IV 14. LAD Manual, Volume-III
- Section III orders applicable to Municipalities Section 123, 125,127, 132, 145, 146, 47, 148, 159, 162, 172, 173, 180, 181,183, 184, 187, 189, 191, 208, 209 & 212
63
RAE 7 -
Revenue Audit Examination for AAOsOffice of the Principal Director of Audit, Economic and Service Ministries.
Name of Books
1. Manual of the Rent Audit Party (issued by the Accountant General. Commerce, Works & Miscellneous. New Delhi) as amended. 2. Office Manual of the Land and Development Officer Ministry of Works, Housing and Supply. New Delhi as amended. 3. 4. Civil Accounts Manual (Volume I and II) Manual of Office Procedure for Supplies. Inspection and Disposals (issued by the Directorate General of Supplies and Disposals. New Delhi) as amended. 5. Manual of General Instructions for Shipping and Clearance, Published by the D.G.S. & D. New Delhi as amended in November 1999. 6. 7. 8. Indian Contract Act, 1872. Sale of Goods Act, 1930. Conditions of contract governing contracts placed by the Central Purchase Organisation of the Government of India. 9. 10. 11. 12. The Central Excise and Salt Act, 1944. The Salt Cess Act, 1953. The Salt Cess Rules, 1964. Receipts and Payments Rules.
64
RAE 8 -
1.
2.
3.
4.
65
5.
6.
Manual of Instructions relating to procedure of works in the Accounts section of M.E.S. formations of MES Accountants Manual
Chapter VII Revenue
7.
8.
9.
66
Chapter III Land management by Military Estate Officers Chapter V - Disposal of Land by Military Estate Officers. Chapter VI Management by Cantonment Board.
10.
11.
12.
Quarters and Rents and related orders issued from time to time
Whole Book including I.A.O 5/S/48.
13.
14.
Chapter II Accounting of Stores para 13 (b) and (c). Chapter III- Accounting of Labour paras 38 and Appendix G. Chapter IV Cost Accounting paras 52 and 53 . Chapter V Miscellaneous paras 59 to 61 and 63.
15.
Manual of the Audit Department, Defence Services -Vol. III (Ordnance & Ordnance Equipment Factories) 2001 Edition
Paras regarding Payment issue, Test Audit Processes, Costing
16.
68
1.
2.
3.
4.
5.
6.
7. 8.
Postal Financial Hand Book Volume.II (Post Office and Railway Mail Service).
Chapter II and Appendix 2 Supply, Distribution etc. of Stamps.
69
Chapter III - Revenue Receipts, Chapter VI - Miscellaneous Charges - Rules 74-78-Refund of Revenue.
9.
10. 11.
P&T Financial Hand Book Vol.V (Telephones) P&T Audit Manual Vol. I (General Audit Manual)
Chapter 14Miscellaneous AuditParas 272, 272-A and 274Payments of refunds of Telegraph Charges, Late fees, Messenger service fees, Unserviceable stamps, Chapter 16Audit of Receipts
12. 13.
14.
Compendium of Telecom Revenue & Commercial Orders by Shri S. Venkataraman, Chief Account Officer (Retd.), Chennai Telephones.
15.
The books on Customs Tariff of India and Central Excise Tariff of India (latest two issues available in the market) both written by Shri R. K. Jain, published by Centax Publications Pvt. Limited, 1512-B, Bhishm Pitamah Marg, Defence Colony, (Opp. ICICI Bank), New Delhi-110 003.
70
(i)
(ii)
(iii)
71
(i)
(ii)
72
IE 3/PC 3 -
The following will be the syllabus and subjects: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. IT Audit IT Controls General Controls Application Controls Risk Areas IT Security Virus Antivirus Firewall Backup Policies Various Back Media Networking Advantages of Networking Relational Data Base Management System (RDBMS) Advantages of RDBMS Enterprise Resource Planning (ERP) World Wide Web (WWW) and Internet
73
74
PC-2 Logical and Analytical Ability PC-3* - Information Technology (Theory) and PC-4* - Information Technology (Practical) PC-5 Constitution of India, Statutes and Service Regulations
PC-6 - Constitution of India, Statutes and Defence Service Regulations PC-7 - Constitution of India, Statutes, Service Regulations including related Account/Audit procedures
SOE -1-Costitution of India SOE- 4 Service Regulations (Theory) SOE- 5 Service Regulations (Practical) OR SOE 1 and SOE-12- Service Regulations, Financial Rules and Principles of Government Accounts and CPWA OR Passed SOGE Part I (In any Branch) SOE -1 and Local paper on Government Accounts and Regulation-Defence Audit OR Passed SOGE Part I (In any Branch) SOE -1, SOE-20-Service Regulations Including Related Accounts/Audit Procedures Railways (Theory) And SOE- 21- Service Regulations Including Related Accounts/Audit Procedures Railways (Practical) OR Passed SOGE Part I (in any Branch)
75
PC-11 - Financial Rules, Principles of Government Accounts/Audit and Works Expenditure PC-12 - Financial Rules, Principles of Government Accounts and CPWA
Group II SOE-6-Financial Rules and Principles of Government Accounts OR Passed SOGE Part I -Accounts, Civil Audit or Local Audit branch. Local Paper on Government Accounts and regulations of SOGE Part I -Defence Audit branch. OR Passed SOGE Part I -Defence branch Local papers on Postal Accounts and Audit and Government Book Keeping of SOGE Part I of P&T Audit branch (both Theory and Practical) OR Passed SOGE Part I -P&T branch. SOE 22 and 23--Financial Rules, Principles of Government Accounts/Audit and Works Expenditure (both Theory and Practical) Or Passed SOGE Part I -Railway Audit branch SOE -12 Service Regulations, Financial Rules, Principles of Government Accounts and CPWA OR Passed SOGE Part I --Commercial Audit branch SOE 9-Accountancy OR Passed SOGE Part II Civil Accounts branch. SOE 3-Financial Accounting with Elementary Costing. OR Passed SOGE Part I -- Defence Audit Branch OR Passed SOGE Part IICivil Audit OR Local
PC-13 - Accountancy
76
PC-17 - Budgetary Process and Financial Audit (DAD-I) PC-18 - Local Paper Postal Audit
Audit, OR Railway Audit OR P&T Audit branch SOE 16-Advanced Accounting OR Passed SOGE Part IICommercial Audit branch SOE 7 and 8--Public Works Accounts (Theory and practical) of Civil Audit branch OR SOE 8- Public Works Accounts (Practical) of Local Audit branch OR SOE 7- Public Works Accounts (Theory) of Civil Accounts branch OR Passed SOGE part II-- Civil Audit OR Local Audit OR Civil Accounts branch No Exemption
PC-20 - Cost Accountancy ,Commercial law and Corporate Tax PC-21 - Government Accounts
Local paper on Postal Cash Certificates, Money Orders and Savings Bank Accounts and Audit Procedure (Practical) OR Passed SOGE part IIP&T Audit branch. SOE 24 and 25-- Open Line Revenue (Theory and practical) OR Passed SOGE part II--Railway Audit branch. SOE 15-Commercial Law and Corporate Tax AND SOE 18-Cost and Management Accountancy
77
PC-23 - Contract Management and Laws (DAD-II) PC-24 - Local Paper Telecom Audit
SOE 11-Government Audit OR Passed SOGE part IICivil/Local Audit branch. -No Exemption
PC-26 - Commercial Auditing PC-27 - Local Paper Acts of Legislature, Statutory Rules, Audit and Inspection of Accounts of Local FundsWest Bengal.. PC-28-- Local Paper Audit and Inspection of Accounts of Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs), Universities and Miscellaneous Funds--Bihar PC-29Local Paper-Audit and Inspection
Local paper on Engineering and Telecommunication Accounts and Audit Procedure (Practical) OR Passed SOGE part II--P&T Audit branch. SOE 26 and 27--Government Auditing including Workshop and Stores Audit (Theory and Practical)) OR Passed SOGE part IIRailway Audit branch. SOE 17-Commercial Auditing AND SOE.13- Government Auditing Local papers: Acts of Legislature and Statutory Rules (Theory and Practical) AND Local Rules, Rules and Regulations for Audit and Inspection of Accounts-Examiner, Local Fund Accounts (Practical) Local Paperi)-Acts of Legislatures on PRIs and ULBs ii)- Acts of Legislatures on Universities and Miscellaneous Funds and iii)- Local Rules, Rules and Regulations for Audit and Inspection of Accounts-Examiner, Local Fund Accounts (Practical)
78
Universities and Miscellaneous Funds and iii)- Local Rules, Rules and Regulations for Audit and Inspection of Accounts-Examiner, Local Fund Accounts (Practical)
* Unlike in previous SOG examination, PC-3 and PC-4 papers are integral part of the SAS examination. Therefore, candidates need to secure 50 % marks in each paper to pass the examination or secure exemption.
79
Civil Audit Local Audit branch PC-1 PC-1 Language Language Skills Skills
Post and Railways Telecom Audit Audit PC-1 PC-1 Language Language Skills Skills
PC-2 PC-2 Logical and Logical and Analytical Analytical Ability Ability
PC-4 Information Technology (Practical) PC-5 Constitution of India, Statutes and Service Regulations
PC-4 PC-4 Information Information Technology Technology (Practical) (Practical) PC-5 PC-5 Constitution Constitution of India, of India, Statutes and Statutes and Service Service Regulations Regulations
PC-4 Information Technology (Practical) PC-5 Constitution of India, Statutes and Service Regulations
PC-4 Information Technology (Practical) PC-5 Constitution of India, Statutes and Service Regulations
PC-7 Constitution of India, Statutes and Service Regulations Including Related Accounts /Audit Procedures
80
Group II PC-8 PC-8 PC-8 Financial Financial Financial Rules and Rules and Rules and Principles Principles of Principles of Government Government of Accounts Governmen Accounts t Accounts PC-14 PC-13 Accountanc Financial Accounting y with Elementary Costing PC-14 Financial Accounting with Elementary Costing
PC-17 Budgetary Process and Financial audit PC-23 Contract Management and Laws
PC-22 PC-21 Governmen Governmen PC-22 Government t Accounts t Audit Audit PC-27 Acts of Legislature, Statutory Rules, Audit and Inspection of Accounts of Local Funds PC-28 Audit and Inspection of Accounts of PRIs and ULBs, Universities and Miscellaneous Funds PC-29 Audit and Inspection of Accounts of PRIs and ULBs, Universities and Miscellaneous Funds
PC-12 PC-11 Financial Financial Rules, Rules, Principles of Principles of Government Government Accounts / Accounts Audit and and CPWA works Expenditure PC-15 Advanced Accounting PC-14 Financial Accounting with Elementary Costing PC-20 Cost PC-19 Accountanc Railway y, Traffic Commercial Revenue Laws and Corporate PC-25 Tax Government Audit PC-26 including Commercial Workshop Auditing and Stores Audit
81
6...Revenue Audit Examination for Asst. Audit Officers Link to Paper Codes with branches
Defence Audit
RAE-1Income Tax. RAE-8Defence Audit.
82
7.
S.No.
1 2 3 4 5 6 7 8 9 10 11
Andhra Pradesh
12 13 14 15 16 17 18 19 20 21 22 23 24 PAG (Civil Audit) Hyderabad, Andhra Pradesh PAG (A&E) Hyderabad, Andhra Pradesh PDA, S C Railway Secunderabad, Andhra Pradesh PDCA, MAB- Hyderabad, Andhra Pradesh
026 to 035
026 027 028 029
Assam
PAG (Audit) Guwahati, Assam AG (A&E) Guwahati, Assam PDA, NEF Railway Maligaon, Guwahati, Assam
036 to 040
036 037 038
Arunachal Pradesh
AG (Audit) Itanagar, Arunanchal Pradesh AG (A&E) Itanagar, Arunanchal Pradesh
041 to 045
041 042
Bihar
PAG (Audit) Patna, Bihar PAG (LAD) Patna, Bihar AG (Accounts)-I Patna, Bihar PDA, East Central Railway, Hajipur, Bihar
046 to 050
046 047 048 049
83
Chhattisgarh
25 26 27 28 AG (Audit) Raipur, Chhattisgarh AG (Accounts) Raipur, Chhattisgarh PDA, South East Central Railway, Bilaspur, Chhattisgarh
051 to 060
051 052 053
Goa
AG, Goa
061 to 065
061
Gujarat
29 30 31 32 33 34 35 36 PAG (Comml.& Receipt Audit), Ahmedabad, Gujarat AG (A&E) Rajkot, Gujarat AG (Audit) Rajkot, Gujarat
066 to 075
066 067 068
Haryana
PAG (Audit) Chandigarh, Haryana AG (A&E) Chandigarh, Haryana
076 to 080
076 077
Himachal Pradesh
NAAA Shimla, Himachal Pradesh AG (Audit) Shimla, Himachal Pradesh Sr.DAG (A&E) Shimla, Himachal Pradesh
081 to 085
081 082 083
086-090
086 087
Jharkhand
PDCA, MAB Ranchi, Jharkhand AG (Audit) Ranchi, Jharkhand AG (A&E) Ranchi, Jharkhand AG (LAD) Ranchi, Jharkhand
091-100
091 092 093 094
Karnataka
PAG (Audit) Bangalore, Karnataka AG (A&E) Bangalore, Karnataka PDCA, MAB Bangalore, Karnataka PDA, South Western Railway Hubli, Karnataka
101-105
101 102 103 104
84
Kerala
47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 PAG (Audit) Trivandrum, Kerala AG (A&E) , Kerala, Trivandrum
106-110
106 107
Madhya Pradesh
PAG (Audit) Gwalior, Madhya Pradesh AG (A&E) Gwalior, Madhya Pradesh PDA, West Central Railway, Jabalpur, Madhya Pradesh
111-120
111 112 113
Maharashtra
AG (Audit)-I Mumbai, Maharashtra AG (Audit) II Nagpur, Maharashtra AG (A&E)-I Mumbai, Maharashtra AG (A&E) II Nagpur, Maharashtra PDCA, MAB-I Mumbai, Maharashtra PDCA, MAB-II Mumbai, Maharashtra PD Central Mumbai, Maharashtra AG (Commercial) Mumbai, Maharashtra PDA, Western Railway, Mumbai, Maharashtra PDA, Central Railway, Mumbai, Maharashtra
121-130
121 122 123 124 125 126 127 128 129 130
Manipur
AG (Audit) Imphal, Manipur Sr.DAG (A&E) Imphal, Manipur
131-135
131 132
Meghalaya
PAG (Audit) Shillong, Meghalaya AG (A&E) Shillong, Meghalaya
136-140
136 137
Mizoram
AG (Audit) Aizwal, Mizoram AG (A&E) Aizwal, Mizoram
141-145
141 142
Nagaland
AG (Audit) Kohima, Nagaland Sr.DAG (A&E) Kohima, Nagaland
146-150
146 147
Orissa
PAG (Audit) Bhubaneswar, Orissa
151-155
151
85
71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92
152 153
Punjab
PAG (Audit) Chandigarh, Punjab AG (A&E) Chandigarh, Punjab
156-160
156 157
Rajasthan
PAG (Audit) Jaipur, Rajasthan AG (A&E) Jaipur, Rajasthan PDA, North Western Railway, Jaipur, Rajasthan
161-170
161 162 163
Sikkim
AG (Audit) Gangtok, Sikkim Sr.DAG (A&E) Gangtok, Sikkim
171-175
171 172
Tamil Nadu
PAG (Audit) Chennai, Tamil Nadu AG (Comml.& Receipt Audit) Chennai, Tamil Nadu PAG (A&E) Chennai, Tamil Nadu PDA, Southern Railway, Chennai, Tamil Nadu PDCA, MAB- Chennai, Tamil Nadu
176-190
176 177 178 179 180
Tripura
AG (Audit) Agartala, Tripura Sr.DAG (A&E) Agartala, Tripura
191-195
191 192
Uttar Pradesh
PAG (Audit) Allahabad, Uttar Pradesh AG (A&E) Allahabad, Uttar Pradesh AG (C&RA) Lucknow, Uttar Pradesh PDA, North Central Railway, Allahabad, Uttar Pradesh PDA, North Eastern Railway, Gorakhpur
196-205
196 197 198 199 200
Uttarakhand
AG (Audit), Dehradun, Uttarakhand
206-210
206
86
207 208
West Bengal
PAG (Audit) Kolkata, West Bengal AG (A&E) Kolkata, West Bengal AG (Receipt Works & LBA) Kolkata, West Bengal PDA, Central Kolkata, West Bengal PDA, Eastern Railway Kolkata, West Bengal PDA, South Eastern Railway Kolkata, West Bengal PDCA, MAB-I Kolkata, West Bengal PDCA, MAB-II Kolkata, West Bengal
211-220
211 212 213 214 215 216 217 218
87