pscwbonline.gov.in Audit, Accounts Service Exam Syllabus : West Bengal Public Service Commission
Organisation : West Bengal Public Service Commission
Announcement : Syllabus
Name Of The Exam : Audit, Accounts Service Exam
Download Syllabus : http://www.syllabus.gen.in/uploads/771-Audit.pdf
Home Page : https://wbpsc.gov.in/
Audit, Accounts Service Exam Syllabus :
(i) Preliminary Examination :
The Preliminary Examination will consist of only one paper on “General Studies”. The question paper will be of objective type consisting of 200 multiple choice questions.
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The paper will carry 200 marks and will be of 2½ hours duration. The standard of the paper will be of the level of knowledge as expected of a Bachelor of Commerce of a recognized Indian University/Institute.
The paper will include questions covering the following fields of knowledge :
1. English Composition
2. General Knowledge including General Mental Ability
3. Current Events of National and International Importance
4. History of India with special reference to Indian National Movements
5. Geography of India with special reference to West Bengal
6. Indian Economics & Indian Political System
7. Constitution of India with special reference to Planning Commission, Finance Commission, Finance, Accounts & Audit
8. Commerce
The Preliminary examination is meant to serve as a screening test only. The marks obtained in this examination by the candidate will not be considered for final selection.
Only those candidates who will be declared qualified in the Preliminary examination will be eligible for admission to the West Bengal Audit and Accounts Service (Main) Examination.
(ii) Main Examination :
The Main Examination willl be held in two stages viz.
(1) Written Examination and
(2) Personality Test.
1. The Written Examination will consist of
(a) Compulsory Papers and
(b) Optional Papers.
(a) Compulsory Papers :
There shall be 4 (four) compulsory papers as stated below :
(i)English Essay, Precis Writing and Composition;
(ii) Bengali/Hindi/Urdu/Nepali/Santali Essay, Precis Writing and Composition;
(iii) General Knowledge and Current Affairs;
(iv) Business Mathematics and Statistics
Optional Papers :
i) Statistics : Meaning and Scope of Statistics – Statistics as applied in the field of Business and Economics, Compilation, Classification and Tabulation of Data.
Frequency distribution and Graphs – Diagrammatic representation including different types of Charts, Bar Diagram, PieDiagram, Histogram, Pictograms. Measures of Central Tendency – Compilation of Arithmetic Mean, Median, Mode.
Comparison of Mean, Median, Mode. Other Measures of Central Tendency. Measures of Dispersion – Meaning of Dispersion Range. Mean Deviation and Standard Deviation, Quartile Deviation. Moments and Measures of Skewness and Kurtosis.
The normal curve – standard form – properties of the normal curve. Linear Regression and Correlation – Regression – Coefficient of Correlation – relation between coefficients of Regression and Correlation.
Time Series, Moving average, trend and fluctuation – analysis of time series – elimination of seasonal fluctuation by moving averages. The least square method-fitting of straight lines. Business forecasting.
Index Number and their uses – Problems in the construction of Index Numbers – Cost of living Index Number – Indian examples – Fisher’s ideal index – time reversal test. The main sources of official Statistics – their character and meaning – shortcomings of official statistics.
(ii) Banking :
(a) Banking Theory : General Structure and Methods of Commercial Banking – the Management of Banking Resources – Loans and advances – Investments – Acceptances – Cash Reserves – Market rate of discount – Recent tendencies of Commercial Banks – Trends towards mixed banking – Theories of assets management – Real Bills Doctrine – Its applicability in modern conditions – Shift ability and anticipated Income Theories – Term lending – Indian Banking – Structure of their assets and liabilities – The Banking Companies Act, 1949 – Role of Indian Commercial Banks in economical development.
Central Banks – objectives and Functions – Discount Rate Policy – Open market operations – Variable Reserve Ratio – Selective Credit Control – Credit Control Measures of the Reserve Bank of India.
(b) Banking Practice : Relation between the Banker and the Customer – Deposit Account – Current Account – Accounts of Minor, Infants, Joint Accounts – Bankrupts – Partnership – Trading and Non-Trading Companies – The Cheques and Bills of Exchange Daily Balance – The General Ledger – Deposit Receipt – Purchase and sale of Stocks and Shares – Foreign Exchange Business.
(c) Banking Law : Banker and the Customer – Banker’s entries in the Pass Book – Paying Banker and the Collecting Banker – Sufficient reasons for refusing payment – Risks and duties of paying Bankers and their Statutory Protection – Statutory Protection of Collecting Banker – The Negotiable Instruments Acts – Advances against securities – Advances against guarantee – Guarantee and Indemnity – The form of a Bank’s Guarantee – The Banker and the Guarantor – Advances against collateral securities – Hypothecation and mortgage – Advances against goods and documents of title to goods – Bills of loading – Dock and Warehourse Warrants – Letter of Hypothecation – Advances against land and building.