Organisation : West Bengal Public Service Commission
Designation : Panchayat Accounts And Audit Officer
Announcement : Syllabus
Home Page : http://www.pscwb.org.in/
Download Syllabus : http://www.syllabus.gen.in/uploads/961-Audit.pdf
Panchayat Accounts & Audit Officer Syllabus :
A. The Syllabi for Bengali/Hindi/Urdu/Nepali/Santhali Composition and English Composition will be similar to the pass standard of the Bachelor of the Commerce Degree Examination of a recognized University.
Related : AISEE Syllabus All India Scholarship Entrance Examination : www.syllabus.gen.in/958.html
B. Syllabus for the Information Technology and Computer Science will also be similar to the pass standard of the Bachelor of the Commerce Degree Examination of a recognized University.
C. Detailed Syllabi for Business Mathematics, Accountancy and Auditing are given below :
I. Business Mathematics :
(a) Ratio & Proportion with simple applications
(b) A.P., G.P., Convergence and divergence of G.P., Series
(c) Permutations
(d) Combinations
(e) Logarithm
(f) Compound Interest and Annuities
(g) Set Theory
(h) Index Numbers
(i) Interpolation
(j) Variation
II. Accountancy :
(a) Advance Book Keeping, Single and Double Entry Book Keeping and Accounts
(b) Bills of Exchanges
(c) Consignment
(d) Depreciation and sinking funds
(e) Self-balancing ledger
(f) Partnership Accounts
(g) Branch Accounts
(h) Departmental Accounts
(i) Company Accounts
(j) Higher Purchase and Royalty
(k) Loss of profit insurance
(l) Final Accounts
III. Auditing :
(a) General idea of auditing
(b) Internal control- internal audit-internal check
(c) Audit programme
(d) Vouching
(e) Valuation and verification of assets & liabilities
(f) Duties & responsibilities of Auditor
(g) Auditor Reports and certificate- concept of true and fare view materiality (concepts and relevance)
(h) Audit of various institutions
(i) Audit of local bodies
(j) Comptroller & Auditor General of India and its constitutional role