Syllabus

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ANDHRA PRADESH PUBLIC SERVICE COMMISSION::VIJAYAWADA
SCHEME AND SYLLABUS FOR THE RECRUITMENT TO THE POSTS OF ACCOUNTS

OFFICER, JUNIOR ACCOUNTS OFFICER (Cat-II), SENIOR ACCOUNTANT (Cat-III) &
JUNIOR ACCOUNTANT (Cat-IV) IN A.P. MUNICIPAL ACCOUNTS SUB-SERVICE
SCHEME OF THE EXAMINATION

G.O.Ms.No.201, Finance (HR-I, Plg, Policy) Department, DT:21-12-2017 (Annexure-V)
Written Examination (Objective Type) (Degree standard)
General Studies and Mental 150
PAPER-1 150 Marks 150 Qns.
ability. Minutes
Concerned Subject:
Commerce (Accountancy, Cost
PAPER-2 & Management Accounting, 150
150 Marks 150 Qns.
Minutes.
Statistics and Information
Technology and Auditing)
TOTAL 300 Marks -- --
N.B: NEGATIVE MARKS: As per G.O. Ms. No.235 Finance (HR-I, Plg & Policy) Dept.,
Dt.06/12/2016, for each wrong answer will be penalized with 1/3rd of the marks
prescribed for the question.
SYLLABUS
PAPER-1 150 Marks

GENERAL STUDIES AND MENTAL ABILITY
1. Events of national and international importance.
2. Current affairs- international, national and regional.
3. General Science and it applications to the day to day life Contemporary
developments in Science & Technology and information Technology.
4. Social- economic and political history of modern India with emphasis on
Andhra Pradesh.
5. Indian polity and governance: constitutional issues, public policy, reforms
and e-governance initiatives with specific reference to Andhra Pradesh.
6. Economic development in India since independence with emphasis on
Andhra Pradesh.
7. Physical geography of Indian sub-continent and Andhra Pradesh.
8. Disaster management: vulnerability profile, prevention and mitigation
strategies, Application of Remote Sensing and GIS in the assessment of
Disaster.
9. Sustainable Development and Environmental Protection
10. Logical reasoning, analytical ability and data interpretation.
11. Data Analysis:
a). Tabulation of data
b). Visual representation of data
c). Basic data analysis (Summary Statistics such as mean, median,
mode, Variance and coefficient of variation) and Interpretation.
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PAPER –II : COMMERCE 150 Marks
A . ACCOUNTANCY
UNIT-I: Introduction to Accounting:

Need for Accounting – definition, features, objectives, functions, systems and
bases and scope of accounting - Book keeping and Accounting - Branches of
Accounting - Advantages and limitations – Basic terminology used - Accounting
concepts and conventions - Accounting Process – Accounting cycle -
Accounting equation. Classification of accounts - Rules of double entry book
keeping - Identification of financial transactions - Journalizing – Posting to
Ledgers - Balancing of Ledger Accounts.
UNIT-II: Bank Reconciliation Statement: Need - Reasons for difference between

cash book and pass book balances - Problems on favorable and over draft
balances - Ascertainment of correct cash book balance.
UNIT-III: Trial Balance, Final Accounts:

Trial Balance: Meaning, objectives, methods of preparation - Final Accounts:
Meaning, features, uses and preparation of Manufacturing, Trading Account,
Profit & Loss Account and Balance Sheet - Adjusting and Closing entries.
UNIT-IV: Depreciation - Provisions and Reserves:

Depreciation: Meaning – Causes - Objects of providing for depreciation -
Factors affecting depreciation - Accounting Treatment - Methods of providing
depreciation: Straight line method - Diminishing Balance Method. Provisions and
Reserves: Reserve Fund – Different Types of Provisions and Reserves.
UNIT-V: Hire Purchase and Installment Purchase System:

Hire Purchase System: Features – Accounting Treatment in the Books of Hire
Purchaser and Hire Vendor - Default and Repossession. Installment Purchase
System: Difference between Hire purchase and Installment purchase systems -
Accounting Treatment in the books of Purchaser and Vendor.
UNIT-VI: Company Accounts:

Issue of Shares at Par, Premium and at Discount - Forfeiture and Reissue of
Shares - Rights issue - Underwriting of issue of shares (Simple Problems). Issue and
Redemption of Debentures - Redemption out of profits (Problems on Sinking
fund method).
UNIT-VII: Accounting Standards - Valuation of Goodwill:

Accounting Standards: Need and importance - An overview of Indian
Accounting Standards.
Valuation of Goodwill: Need - Methods: Normal Profit Method, Super Profits
Method, Capitalization Method.
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UNIT-VIII: Valuation of Shares: Need for Valuation - Methods of Valuation: Net
Assets Method, Yield Basis Method, Fair Value Method.
UNIT-IX: Company Final Accounts: Preparation of Final Accounts – Provisions

relating to preparation of final accounts – Profit and loss account and balance
sheet.
UNIT-X: Amalgamation and Internal Reconstruction:

Amalgamation in the nature of merger and purchase: Calculation of purchase
consideration - Treatment in the books of transferor and transferee (as per
Accounting Standard 14, excluding inter-company holdings) Internal
Reconstruction: Accounting Treatment– Preparation of final statements after
reconstruction.
B . COST & MANAGEMENT ACCOUNTING
Unit-XI: Elements of Cost:

Material Cost: Direct and indirect material cost - Inventory control techniques -
Stock levels – EOQ - ABC analysis. Issue of materials to production – Pricing
methods: FIFO, LIFO with base stock, average methods. Labor Cost: Direct and
indirect labor cost- Methods of payment of wages including incentive plans,
Halsey and Rowan plans, Tailors Piece Rate method. Overheads: Features,
classification, methods of allocation and apportionment of overheads
(including practical problems).
Unit-XII: Marginal Costing:

Marginal Costing: Meaning, importance, marginal cost equation, difference
between marginal costing and absorption costing, applications of Marginal
costing (theory only). Break Even Analysis: Meaning and importance, break
even chart and different formulae (including simple practical problems).
Unit-XIII: Budgeting & Budgetary Control:

Budgets: Meaning and importance – Budgeting: Meaning and importance.
Budgetary Control: Meaning and importance - Types of Budgets: fixed budget,
flexible budget, cash budget, sales budget, production budget (theory only).
Standard Costing: Meaning and importance - Variance analysis: Material and
labour variances (including simple practical problems).
C . STATISTICS AND INFORMATION TECHNOLOY
UNIT - XIV: Measures of Central Tendency:

Definition, objectives and characteristics of measures of central tendency -
Types of Averages: Arithmetic Mean, Geometric Mean, Harmonic Mean,
Median, Mode, Deciles, Percentiles, Properties of averages and their
applications.
UNIT - XV: Measures of Dispersion and Skewness: Dispersion: Meaning,

Definitions, Properties – Types: Range, Quartile Deviation, Mean Deviation,
Standard Deviation, Coefficient of Variation. Skewness and Normal Distribution.
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UNIT - XVI: Introduction to computers:

Definition, Characteristics and limitations of computers - Elements of Computers
- Hardware - CPU - Primary and Secondary memory - Input and Output devices.
IT enabled services - BPO, KPO, Call centers.
Modern communications (Concepts only): Communications – FAX, Voice mail

and information services – E Mail – Creation of email id - group communication
– Tele conferencing – Video conferencing – File exchange – Bandwidth –
Modem – Network Topologies – Network types LAN, MAN, WAN and their
architecture – Dial up access.
UNIT - XVII: Internet & e-commerce:

Services available on internet - WWW - ISP. e-commerce: Meaning, advantages
and limitations, applications of E commerce - trading stocks online, ordering
products / journals / books etc., online, travel and tourism services, employment
placement and job market, internet banking, auctions, online publishing,
advertising-Online payment system (including practicals). Accounts in
computerized environment and basics of software applications.
D . AUDITING:
Unit-XVIII: Introduction to Auditing:

Auditing: Meaning – Definition – Evolution – Objectives - Importance. Types of
audit: Based on ownership (Proprietorship, Partnership, Companies, Trusts,
Cooperative Societies, Government Departments) - Based on time (Interim,
Final, Continuous, Balance Sheet)- Based on objectives (Independent, Financial,
Internal, Cost, Tax, Government, Secretarial).
Unit-XIX: Planning of Audit and Control:

Auditor: Qualifications and disqualifications – Qualities - Appointment and
Reappointment – Remuneration – Removal – Rights – Duties – Liabilities.
Audit planning: Engagement letter - Audit programme - Audit note book - Audit
papers - Audit work book - Audit contents - Audit markings – Internal check-
Internal control (Sales – Purchases - Fixed assets – Cash – Bank - Pay Roll) -
Accounting controls and Sampling in audit.
Unit-XX: Report Writing & Certification:

Business Correspondence and Report writing: Basic principles – Business letters.
Business reports: Structure – Preparation of routine reports and special reports.
Audit certificate: Scope and Content. Recent trends in audit.
Date: 02-02-2023, Sd/-

Place: VIJAYAWADA. SECRETARY.

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ANDHRA PRADESH PUBLIC SERVICE COMMISSION::VIJAYAWADA

SCHEME AND SYLLABUS FOR THE RECRUITMENT TO THE POSTS OF ACCOUNTS

SCHEME OF THE EXAMINATION

PAPER-1 150 Marks

PAPER –II : COMMERCE 150 Marks

UNIT-I: Introduction to Accounting:

UNIT-II: Bank Reconciliation Statement: Need - Reasons for difference between

UNIT-III: Trial Balance, Final Accounts:

UNIT-IV: Depreciation - Provisions and Reserves:

UNIT-V: Hire Purchase and Installment Purchase System:

UNIT-VI: Company Accounts:

UNIT-VII: Accounting Standards - Valuation of Goodwill:

UNIT-IX: Company Final Accounts: Preparation of Final Accounts – Provisions

UNIT-X: Amalgamation and Internal Reconstruction:

B . COST & MANAGEMENT ACCOUNTING

Unit-XI: Elements of Cost:

Unit-XII: Marginal Costing:

Unit-XIII: Budgeting & Budgetary Control:

C . STATISTICS AND INFORMATION TECHNOLOY

UNIT - XIV: Measures of Central Tendency:

UNIT - XV: Measures of Dispersion and Skewness: Dispersion: Meaning,

UNIT - XVI: Introduction to computers:

Modern communications (Concepts only): Communications – FAX, Voice mail

UNIT - XVII: Internet & e-commerce:

Unit-XVIII: Introduction to Auditing:

Unit-XIX: Planning of Audit and Control:

Unit-XX: Report Writing & Certification:

Date: 02-02-2023, Sd/-

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