RPSC Accountant, JA, TRA Exam Scheme and Syllabus


Scheme of Papers and Syllabus
for the
Combined Competitive Examination
for
Accountant, Junior Accountant and Tehsil Revenue Accountant

COMPULSORY PAPERS MARKS DURATION

(A) English & Hindi 100 Three hours


“English” Marks :
50
Modern English usage :
I. Tenses
II. Determiners
III. Phrasal verbs and Idioms
IV. Passive Voice
V. Co-ordination & Subordination
VI. Direct and Indirect Speech
VII. Modals expressing various concepts
Obligation, Request, Permission, Prohibition, Intention, Condition, Probability, Possibility, Purpose, Reason, Comparison,
Contrast.
Part – ‘B’ :-
1. Comprehension of a given passage.
2. Report Writing or Business Letters
(B) General Knowledge & Every day Science (Objective Type) 100 Three hours
(C) Mathematics (Objective Type) 100 Three hours

OPTIONAL PAPERS

Code No. Optional Papers Marks 100 each Three Hours

01 Book Keeping and advanced Accountancy

1. Accounting- meaning, nature, functions and usefulness, types of accounting, accounting equation, generally accepted accounting concepts, principles and conventions.
2. Accounting process: journals and ledgers leading to preparation of trial balance and preparation of final accounts.
3. Preparation of bank reconciliation statement.
4. Rectification of errors.
5. Accounting for Depreciation–need significance of depreciation, methods of providing depreciation.
6. Accounting for Bills of Exchange – bills receivable and payable, acceptance, endorsement, discounting, retirement, dishonour and renewal of bills.
7. Receipts and payments account and income and expenditure account and balance sheet.
8. Single entry system – preparation of accounts from incomplete records.
9. Average due date and Account current.
10. Control Accounts i.e. self-balancing ledgers and sectional ledgers.
11. Accounting for Consignment and Joint ventures.
12. Partnership accounts :
(i) Fundamentals – capital, fixed and fluctuating, adjustments for change in profit sharing ratios, revaluation of assets and goodwill, joint-life policy.
(ii) Reconstitution of the firm – Admission, Retirement and Death of a partner.
(iii) Dissolution of partnership including piecemeal distribution.
13. Basic principles relating to Hire purchase and Instalment payment system.
14. Insurance claims.
15. Company Accounts: Issue of shares, forfeiture of shares, reissues of shares and buy-back of shares

02 – INDIAN ECONOMICS AND BUSINESS METHOD
Basic features and problems of Indian Economy including India and World Economy. Economic Policy, Agriculture Policy, Industrial Policy, Export-Import Policy and Fiscal Policy of India. Meaning, objects, importance and achievements of Economic Planning. Features of Tenth and Eleventh Five Year Plans. Population explosion – causes, bad evils & remedies. Relation between Population and Economic growth. Poverty, Unemployment and Economic disparities in India. Significance of Agriculture in Indian Economy, Agriculture Trade, Agriculture Finance, Agriculture Marketing. Indian Agriculture and World Trade Organization. Industrial growth and prospects in India. Problem of Low Capital formation and Inflation – Causes and remedies. Role and problems of Public Sector in India. Impact of Economic Liberalization on Agriculture, Industry and Trade. Role of Multi-national Corporations in Indian Economy. Foreign Trade- Volume, Composition and Direction. Importance of Export Promotion and Government Efforts for Export Promotion. National and Per Capita Income – Concept, Distribution and Computation methods. Economy of Rajasthan – basic characteristics, development and prospects of Agriculture, Industry, Tourism & Power Projects.

Business – Concept, Nature, Scope, Objectives and Social Responsibilities of Business. Forms of Business Organizations – Sole Tradership, Partnership, Joint Stock Company. Joint and Public Sector and Co-operatives – Functions, Importance and Limitations. Entrepreneurship – Concepts (Old and New), Importance, Causes of Low Development of Entrepreneurship in India & Suggestions. Role of District Industries Centres. Stock Exchange – Meaning, Importance, Listing Procedure and Transaction method. Speculation and gambelling. Negotiable Instruments – Meaning, types (Cheque, Bills of Exchange and Promisory Note). Business Finance – Sources, Merits and Demerits. Advertising and Sales Promotion – Meaning, Importance, Methods. Consumer Protection – Concepts, Rights of Consumers & Remedies against consumer exploitation.

03 Auditing
1. Auditing: Meaning, Objectives, Planning and Procedures, Audit Programme, Working Papers, Test Checking, Routine Checking.
2. Vouching: Concepts and Procedures.
3. Internal Control: Meaning, Objectives, Internal Check and Internal Audit.
4. Valuation and Verification of Assets and Liabilities.
5. Rights, Duties and Liabilities of Auditor.
6. Audit of Sole Proprietorship, Partnership Firms.
7. Audit of Joint Stock Companies, Audit of Govt. Companies.
8. Audit Reports and Audit Certificates.
9. Cost Audit: Meaning, Objectives, Scope, Programme, Cost Audit of Materials, Labour and Overhead.

04 Elements of Cost Accounting
1. Cost, Costing, Cost Accounting and Related Terms Objectives, Advantages and Limitations of Cost Accounting. Difference Between Cost and Financial Accounting, Methods and Techniques, Classification of Cost Elements of Cost.
2. Material Costing: Procurement, Methods of Pricing of Issues of Materials, Economic Order Quantity, Inventory Levels (Non- Probabilistic Models only), Selective Inventory Control: ABC, FSN, XYZ Analyses.
3. Labour Costing: Time Booking and Time Keeping, Wage Records and Documentation, Methods of Wage Payment: Time Rate, Piece Rate and Incentive Plans. Labour Turnover.
4. Overhead Costing: Classification and Control. Allocation, Apportionment and Absorption of Overheads. Under and Over- Absorption.
5. Unit or Output Costing, Operating Costing, Process Costing (Including Situations of Equivalent Production).
6. Job, Batch and Contract Costing.
7. Marginal Costing; Cost-Volume-Profit Relationship, Break-Even Analysis, Decisions Related with Make- or-Buy, Product Mix, Export etc.
8. Standard Costing and Variance Analysis: Material, Labour and Overhead Variances.
9. Budgets and Budgetary Control: Concepts, Functional Budgets.

06 G.F. & A.R. (Chapters 1, 2, 3, 4, 5, 6, 14 & 17)
(Article 353 to 414) and Budget Manual (Chapters :- I,II,III,IV,XI and XII)
07 (a) Rajasthan Local Fund Audit Rules
(b) Rajasthan Panchayat Samitis and Zila Parishad Rules
(c) Rajasthan Panchayat Samitis Loan Rules
(d) Rajasthan Panchayat General Rules
08 (a) Rajasthan Land Revenue Act, 1956
(b) Rajasthan Tenancy Act, 1955 (Chapter IX & X)
09 (a) Rajasthan Agricultural Loans (Taccavi) Rules, 1958
(b) Rajasthan Land Revenue (Land Record) Rules, 1957
(c) District Manual including Revenue Accounts Manual, 1972
NOTE :- A Candidate shall be free to choose any three papers as optional but those who opt for the post of Tehsil Revenue Accountant shall have to offer at least one of the papers from those mentioned at Serial Number 8 and 9.
STANDARD :
1. The Compulsory Papers shall be Senior Secondary Standard except for Mathematics which shall be of Secondary Standard.
2. The Optional Papers shall be of degree standard.
QUALIFYING MARKS :
Minimum 35% marks in each of the Compulsory Papers and 40% marks in the aggregate. There would be no viva-voce test.

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