REVISED SCHEME FOR APPEARING IN JUNIOR ACCOUNTS ...

CONSOLIDATED INSTRUCTIONS ON COMMON JAO(PART-I & II) EXAMINATION ELIGIBILITY FOR APPEARING IN THE EXAMINATION All the officials belonging to Grade-IV, III & II of DASS Cadre, Stenographer’s and Statistical Officials and EDP Cadre of the Government of NCT of Delhi working in the pay scales of Rs.3050-4590, Rs.4000-6000 and Rs.5500-9000 (Pre-revised)/ pay band of Rs.5200-20200 , Rs.9300-34800 & grade pay of Rs.1900, Rs.2400 & Rs.4200 ( Revised) are eligible to appear in the JAO (Common) examination provided they are not more than 53 years of age and have rendered at least 03 years of regular service in the respective pay scale as on 1st April of the year of examination. All Group ‘C’ & ‘B’ Non-Gazetted employees of Delhi High Court and District & Session Courts working in the Pay scale below Rs.6500-10500 (Pre-revised)/with pay band of Rs.930034800 & grade pay of Rs.4200 (Revised) are eligible to appear in JAO (Common) examination. The officials of Delhi High Court and District court working in the pay scale equal or higher than Rs.6500-10500 (Pre-revised) and Group ‘D’ employees are not eligible for appearing in JAO (Common) examination.

Note for employees of Delhi High Court and District Courts: However, it is made clear that after passing the Common JAO examination Part-I and II, these officials will seek appointment in their own cadre and will not claim to be absorbed in the organized accounts cadre of GNCT of Delhi as per the undertaking given by Registrar General Delhi High Court vide letter dated 28.5.2003 and re-iterated by Registrar (Admn-Judl) Delhi High Court vide letter dated 21.7.2004 and also in accordance with the decision taken in the meeting held on 07.7.2004.

The eligibility of the candidates appearing in the JAO (Common) examination is subject to his work, conduct and Fitness having been reported to be satisfactory by the concerned Head of Office. NUMBER OF CHANCES The normal number of chances for Part-I of the Junior Accounts Officer (Common) Examination will be six for general candidates and eight for the candidates belonging to

Scheduled Caste/ Scheduled Tribe subject to the condition that the candidate should not have attained 53 years of age on the 1st of April of the year of examination. Indefinite number of chances in Part-I shall, however, be allowed to those candidates who secure 30% or more marks in aggregate in any one of the last two consecutive examinations actually written by them, provided they have not attained the age of 53 years on the 1st of April, of the year of examination. There shall be no such limit on the number of chances for the 2nd part of JAO (Common) Examination. The Head of office shall make a note about the number of attempts of employee in his service book. EXEMPTION A candidate with exemption in two subjects of JAO (Part-I) Examination will be allowed to appear simultaneously in the remaining two subjects of Part-I along with JAO (Part-II) Examination.

LANGUAGE/ MEDIUM The question paper for the Common JAO (Part I & II) Examination will be set in English as well as in Hindi. The candidate will have the option to answer all or any of the papers in either medium i.e. English or Hindi for the subject as a whole. Candidates are not allowed to answer some questions pertaining to the same subject in Hindi and other in English. EXAMINATION Examination of both parts of JAO (Common) Examination will be conducted by the Controller General of Accounts, Govt. of India, Ministry of Finance, New Delhi. DETAILS OF THE PAPERS

PART-I NAME OF PAPER :- PRECIS AND DRAFTS (Paper no.1) BOOKS ALLOWED :- No books will be allowed to the candidates for answering this paper. MARKS & TIME ALLOWED : TIME ALLOWED MARKS FOR PASSING

: 3 Hours

MAXMUM MARKS

:100

: 40

MARKS FOR EXEMPTION

:50

SYLLABUS CONTENT 1

Precis of a correspondence or of Notes/Material on an official subject.

40 Marks

2

Drafting of an official letter/office Memorandum bearing on the subject matter provided for precis

25 Marks

3

Question on grammar

35 Marks

Note :-

This paper would be set in Hindi as well as English language and candidates would have an

option to select one of them. For the grammar portion in the Hindi paper questions will be set to test the ability of the candidates to write grammatically to correct in Hindi which is ordinarily used in official work. A question requiring the candidates to translate a passage from English to Hindi language containing official / technical terms will also be given.

NAME OF PAPER : – SERVICE RULES

(Paper no. 2)

BOOKS ALLOWED :- Books will be allowed to the candidates for answering this paper. MARKS & TIME ALLOWED : TIME ALLOWED MARKS FOR PASSING

: 3 HOURS MAXIMUM MARKS MARKS FOR EXEMPTION : 60

SYLLABUS CONTENT : 1. Fundamental Rules Part-I- General Rules 2. Fundamental Rules Part-II- Travelling Allowance Rules 3. CCS (Pension) Rules, 1972 4. CCS (Leave) Rules, 1972 5. Leave Travel Concession Rules. 6. General Provident (Central Services) Rules, 1965. 7. Orders regarding fixation of pay of re-employed pensioners.

: 150 : 90

(In addition to Government publications of the above rules, Swamy’s publications are also allowed) NAME OF PAPER

: – ACCOUNTING PROCEDURES (Paper no. 3)

BOOKS ALLOWED :- Books will be allowed to the candidates for answering this paper. MARKS & TIME ALLOWED :-

TIME ALLOWED

3 HOURS

MAXIMUM MARKS

150

MARKS FOR PASSING

60

MARKS FOR EXEMPTION

90

SYLLABUS CONTENT : 1. Central Government Accounts (Receipts and Payment Rules), 1983. 2. Section IV of Part-V of Central Treasury Rules – Vol. I (i.e. Rules 319 to 371) 3. Scheme for payment of Pension of Central Government (Civil) pensioners through Public Sector Banks. 4. Civil Accounts Manual (Revised 1st edition) 5. Form of Accounts of Union and States (Basic) Rules, 1983(1st Edition) 6. Account Code Vol-I except articles thereof repealed under the provisions of Rule 32 of the ‘Form of Accounts of the Union and States (Basic) Rules,1983. 7. List of Major & Minor Heads of Account of Union and States Vol.I& II.(In addition to Government publications of the above rules, Swamy’s publications are also allowed). NAME OF PAPER :- CONSTITUTION OF INDIA AND FINANCIAL CONTROL (Paper no.4) BOOKS ALLOWED :- No books will be allowed to the candidates for answering this paper. MARKS & TIME ALLOWED : TIME ALLOWED

3 HOURS

MAXMUM MARKS

150

MARKS FOR PASSING

60

MARKS FOR EXEMPTION

90

SYLLABUS CONTENT : 1.

CONSTITUTION OF INDIA Preamble Part III, IV, IV-A Part V Chapters I,II,III and IV Part VIII, Part XI – Chapters I and II Part XII – Chapter I, II and III Part XIV – Chapter I Part XVIII and XX Relevant schedules referred to in the above provision of the Constitutions of India will also form part of the syllabus.

2.

Central Govt. Compilation of General Financial Rules (Revised & Enlarged) 1963.

3.

Delegation of Financial Power Rules 1978 .

PART-II NAME OF PAPER :-

PUBLIC WORKS ACCOUNTS (Paper no. 1)

BOOKS ALLOWED :- Books will be allowed to the candidates for answering this paper. MARKS & TIME ALLOWED :TIME ALLOWED

3 HOURS

MAXIMUM MARKS

200

MARKS FOR PASSING

80

MARKS FOR EXEMPTION

120

SYLLABUS CONTENT 1. CPWA Code with appendices 2. Book of Forms referred to in the CPWA Code. 3. Account Code Vol.III- Parts I, II & III. 4. Payment of Wages Act, 1936 (Bare Act) 5. The Workmen’s Compensation Act, 1933 (Bare Act) 6. Indian Contract Act, 1872 (Bare Act) 7. Central Sales Tax Act, 1956 (Bare Act) ( In addition to Government publications of the above rules, Nabhi’s publications are also allowed). NAME OF PAPER : ADVANCED COMMERICAL ACCOUNT (Paper no. 2) BOOKS ALLOWED : No books will be allowed to the candidates for answering this paper. MARKS & TIME ALLOWED: 25 Marks

3 HOURS

MAXMUM MARKS

MARKS FOR PASSING

60

MARKS FOR EXEMPTION

150 90 (Without books)

SYLLABUS CONTENT 1. Advanced Accounts by Shri M.C. Shukla & T.S. Grewal Vol I Chapters I, II, III, V, VI & VII, Vol. II, chapters I, II & III.

2. Practical Auditing by Spicer and Pegler. NOTE: ‘Elements of Book Keeping and Accountancy’ published by NCERT is also recommended for study.

NAME OF PAPER : COST & MANAGEMENT ACCOUNTS (Paper no. 3) BOOKS ALLOWED : No books will be allowed to the candidates for answering this paper. MARKS & TIME ALLOWED : TIME ALLOWED

2 HOURS

MAXMUM MARKS

100

MARKS FOR PASSING

40

MARKS FOR EXEMPTION

60 (Without books)

SYLLABUS CONTENT 1.

Advanced Accounts by S/Shri Shukla & Gewal Vol. III (11th REVISED EDITION 1986 REPRINT) CHAPTER – XXVII •

Introduction, Advantage of costing, Principles of costing, Methods of costing, Classification of expenditure and elements of Cost.

•

Direct Material

•

Direct Labour

•

Direct Expenses

•

Indirect Expenses

•

Appointment of expenses over cost units. Reconciliation of Financial and costing result. Job Cost, Cost Sheet, Process Accounts, Wastage during process of manufacture, Abnormal Gain, Integrated Accounts.

CHAPTER – XXVIII 2.

Computer ( Pages 1256 to 1271) CHAPTER – XXX o

Accounting ratio (only theory)

CHAPTER – XXXI o

Funds Flow Statement

CHAPTER – XXXII

o Decision making, Marginal costing, Calculation of break even point/ Volume ration, Profit Planning, Pricing in special circumstances, Make

of buy decisions. CAPITAL BUDGETTING Methods of evaluating projects, Pay back period, Rate of return, Net present value method. BUDGETING AND BUDGETARY CONRTOL Standard costing, standard cost statement and variances. 3. INFORMATION SYSTEM FOR MODERN MANAGEMENT ( 2nd EDITION ) BY MURDICK & BOSS

CHAPTER - 1

Meaning and Role of MIS for Managing.

CHAPTER- 2

The Management/ Organization.

CHAPTER - 4

Management, Information and the System Approach. What the Manager should know about the Computer.

CHAPTER - 5

(Authority : Assistant Controller General of Accounts, Ministry of Finance, Lok Nayak, Bhawan, New Delhi D O Letter No. A 34012/142/78/ MF.CGA(E)/427-473 dated 5th June, 1987).

HOW TO APPLY The applications of eligible officials in the prescribed performa duly recommended by the concerned Head of Office along with the two recent passport size photographs (one duly attested) should reach through proper channel by the stipulated date. Candidates who are appearing in both Part-I and II Examination are required to send two separate applications (one for Part-I and one for Part-II). The Form for JAO (Common) Part-I & II Examination will be such as may be prescribed by Controller General of Accounts, Govt. of India, Ministry of Finance, New Delhi. The provisions of the scheme are subject to change as per the instructions issued by the Govt. of NCT of Delhi & Office of CGA, Ministry of Finance, from time to time.

Sd/DY. CONTROLLER OF ACCOUNTS(ADMN.) PRINCIPAL ACCOUNTS OFFICE GNCT OF DELHI