FOCUSED STUDY & SYLLABUS CONTENTS AREA

ANNEXURE-D

BUSINESS COMMUNICATION (100 Marks)

(The entire contents of PIPFA Business communication to be adopted with additions
incorporated in Part-3. Part-4 on Inter-personal Skills & Behavioural Studies to be deleted)

SYLLABUS CONTENT AREA

1. PRINCIPLES OF APPLIED GRAMMAR
i.
ii.
iii.
iv.

Precise writing.
Paraphrasing.
Written composition.
Essay writing.

2. BUSINESS COMMUNICATION
i.
ii.
iii.

Types and writing skills of different business messages.

Negotiation skills.
Ensuring co-ordination, co-operation and synthesis within organization for

iv.

successful and result oriented communication.

Basic concepts, components, importance, process, principles and barriers
of communication.

3. SECRETARIAL WRITING
i.
ii.

Preparation of secretarial writing.

Writing skills for official reports (admin & inspection reports, inquiry

iii.

report, fact finding report and audit report).

Kinds of official correspondence, DO, UO, Circular, Letter, Officer Memo,

iv.
v.
vi.
vii.

Gazette notification and communication of sanctions.

Preparation of Observation Statements, Draft Para (DP).
Rules of Business.
Secretariat instruction.
Principles, rules, procedures of official Noting and Drafting.

FOCUSED STUDY & SYLLABUS CONTENTS AREA

ANNEXURE-C

NEW ACCOUNTING MODEL (with books) (100 Marks)

(NAM of PIPFA to replace Government Accounting (Theory & Practical) with additions from
relevant portion of Account Code Vol-3 as this is required and is missing in PIPFA NAM
contents).

SYLLABUS CONTENT AREA

Introduction and Overview of NAM concepts, General Accounting in NAM,
Financial Reporting and Closing procedures.
Expenditure, Commitments, Payments, Accounting for liabilities, Assignment &
Personal Ledger Account, Receipts, Cash forecasting, Petty Cash.
Procurement and Asset Management, Project Accounting, Insurance, Budgetary
Controls and Bank Reconciliation.
Self Accounting Entities, Transaction between Government Entities, Loss and
Recoveries of Public Money, Public Account Transactions, Chart of Accounts.
Accounts Code Vol-III

INTRODUCTION: This syllabus aims to:

Ensure that students have adequate knowledge of important elements and
concepts of NAM.

Provide knowledge and skills in budgetary controls, expenditure policies

and procedures and the system of receipts accounting.

Provide knowledge and skills in Bank reconciliation, Self Accounting

Entities, Financial Reporting Procedures, Loss and Recoveries of Public
Money and Accounting for Liabilities in SAP environment.

Provide knowledge and skills in Transactions between Government

Entities, Procurement and Asset Management, Public Account Transactions
and Insurance.

Impart students knowledge and skills in General Accounting in NAM, Use

of Assignment and Personal ledger accounts.

Create awareness pertaining to salaries and wages, Pension and General

Provident Fund in NAM.

C O N T E N T S:
Mandate of Auditor General of
Pakistan and Controller General of

Constitutional Provision Regarding Audit & Accounts.

AGP Ordinance 2001.

Accounts

CGA Ordinance 2001.

Introduction and Overview of NAM

concepts

Organizational structure of the Accounting system.

The Accounting system.
Basic NAM definitions and abbreviations.

Financial Reporting Procedures

Salaries and Wages

Pension Payments

General Provident Fund

Introduction.

Introduction.
General Policies.
Year-end accounting policies.
Detailed Procedures.

Introduction.
Due date.
Payment by direct credit.
Payment by cheque.
Deduction from salaries and wages.
Transfer of employees to other departments/entities.
Deputation.
Final Payment.
Payment of sums due at death.
Leave Payment.
Payroll proceedings.
Payment in cash to employee below grade-V.
Recording of payroll expenditure.
Consolidation of payroll expenditure.
Reporting of payroll expenditure.
Recording, consolidation and reporting of payroll
expenditure flowchart.
Reconciliation of payroll expenditure.
Introduction.
Due date.
Payment by direct credit.
Payment by cheque.
Pension Payment Order (Pension Book).
Personal appearance of pensioner.
Overseas pension payment.
Gratuities.
Undrawn pensions and arrears.
Death of pensioner.
Processing of pension application.
Processing o pension payment.
Recording of Pension expenditure.
Consolidation of pension expenditure.
Reporting of pension expenditure.
Recording, consolidation and reporting of pension
expenditure flowchart.
Reconciliation of pension expenditure.
Reporting on pensions.

Advance from GP Fund.

Payment by direct credit.
GP Fund monthly deductions from salary.
Processing of GP Fund payment.
Recording of GP Fund expenditure.
Consolidation of GP Fund expenditure.
Reporting of GP Fund expenditure.
Recording, consolidation and reporting of GP Fund
expenditure flowchart.
Reconciliation of GP Fund expenditure.
Insurance

Introduction.
General Policies.
Claims against the Government.
Accounting Policies.

Budgetary Controls

Introduction.
General Policies.
Detailed Procedures.
Specific Budgetary Procedures.

Reconciliation

Introduction
Overview.
General Policies.
Daily Procedures.
Monthly Procedures.

Transaction
Entities

between

Government

Introduction.
General Policies.
Accounting Policies.
Accounting for transactions between Government
entities.
Detailed Procedures.

Loss and Recoveries of Public Money

Introduction.
General Policies.
Accounting for losses and Recoveries.

Public Account Transaction

Cash flow Forecasting Analysis

Why cash flow forecasting analysis?

Information required.
Source of Information.

Introduction.
General Policy.
Accounting Policy.
Detailed Procedures.
Reconciliation of Pubic Account Transactions.
Reporting of Pubic Account Balance.

Self Accounting Entities

Introduction.
General Policies.
Accounting Policies.
Accounting for Self Accounting Entity Transactions.
Detailed Procedures.

Procurement and Asset Management

Introduction.
General Policies for Procurement.
Accounting for Stores.
Fixed Assets Management.
General Policies for Disposal of Fixed Assets.
Accounting for Proceeds from Disposals.

Project Accounting

Introduction.
General Policies.
Accounting Policies.
Accounting for Project Expenditure.

General Accounting

Introduction.
Retention of Accounting Records.
Maintenance of Accounting Records.
Use of Suspense Account.
Control of Official Forms and Cheque Books.

Expenditure

Introduction.
General Policies.
Accounting Policies.
Accounting for Expenditure.
Detailed Procedures.
Salaries and Wages.
Pension Payment.
General Provident Fund.
Contractor/Work Payments.
Loans and Advances.
Overseas Payments.
Grants-in-aid, Contributions etc.
Assignment Account and Personal Ledger Account.
Maintenance of Permanent Accounting Records.

Accounting for Liabilities

Introduction.
General Policy.
Categories of Liabilities.
Accounting Policies.
Accounting Procedures.
Reconciliation of Liabilities Records.
Reporting of Liabilities.

Commitments

Introduction.
Why commitment?

 Criteria to follow.
Reversal of commitment.
Reinstatement of commitments.
Assignment Accounts
Deposit Accounts

&

Receipts

Special

Introduction.
Policies.
Detailed Procedures.
Appendix Account Transactions.

Introduction.
General Policies.
Accounting Policies.
Accounting for receipts.
Detailed of Procedures.
Treatment specific classes of receipt.

READING MATERIAL
-

Accounting Policies & Procedure Manual APPM.

Manual of Accounting Principles MAP.
New Chart of Accounts CoA.
Account Code Volume-III.

FOCUSED STUDY & SYLLABUS CONTENTS AREA

ANNEXURE-E

SPECIFICATION, SCHEDULE OF RATES & ITS APPLICATION

(with books) (100 Marks)
(To be kept as it is without any changes).

It may include basic engineering concepts including building, highway, electrical

and civil works. It will also include different stages of projects i.e. project identification,
preparations, handing over. It will also include preparation and review of project
estimates.

OBJECTIVES
The emphasis will be to check the understanding of the candidates of basic
engineering concepts, to prepare and review project estimates, to use books
specification with reference to schedule of rates.

SYLLABUS OUTLINE
There will be one objective type compulsory question on basic engineering
concepts 30 marks. The questions may include: a.

Different constructions materials.

b.

Different constructions structures.

c.

Different constructions activities.

d.

Definitions of basic engineering concepts.

e.

Various estimation techniques.

The other four questions carrying 70 marks may be set to test the proficiency of
the candidates to consult books of specification with reference to schedule of rates for
the purpose of estimates preparation and pre audit of contractor bills.

Glossary of terms of Pak. PWD Books of Specification.

Pak. PWD books of Specification.

Pak. PWD books of Rates.

(The candidate may be allowed to consult the relevant books)

FOCUSED STUDY & SYLLABUS CONTENTS AREA

ANNEXURE-A

BASIC ACCOUNTING (100 MARKS)

(Elementary book keeping to be replaced by this PIPFA subject. PIPFA Basic Cost Accounting
is not much relevant to DAOs role and job specification; hence not included).

SYLLABUS CONTENT AREA

1.

Business Transaction and Documents.

Double Entry Book Keeping.

Banking and Petty Cash.

Sales and Sales Record.

Payroll.

Accounting Standards, Principles and Policies.

Non-Current Assets and Depreciation.

Control Accounts, Reconciliations and error.

Adjustment to the Trial Balance.

BUSINESS TRANSACTION AND DOCUMENTS

(a)
(b)

(c)

2.

Type of Business Transactions.

Sales, Purchases, Receipts, Payments, Petty Cash, Payroll
Types of Business Documentation.
Quotations, Sales and purchase orders, Delivery note, Invoice, Credit note, Debit
note, Statement, Remittance advice, Receipt, Internal Cheque requisition, Petty
Cash claim, Pay slip
Basic principles of regulation and business policies.
Contract law, Regulation of sale of goods, document retention policies, data
protection

DOUBLE ENTRY BOOK KEEPING

(a)
(b)
(c)

Double entry transactions.

Nature and function of primary record, Types of Ledger accounts, posting by
means of double entry, balancing of ledger account
Classification of expenditure, Capital, Revenue.
The accounting equation.

3.

BANKING AND PETTY CASH

(a)

(b)
(c)
(d)
(e)
(f)

4.

SALES AND SALES RECORDS

(a)

(b)

5.

Source of funds and documentation.

Types of receipts, (cash, cheque, standing order, direct debits, credit card, debit
card, and BACs, Supporting information, credit note, remittance advice,
statement, Unusual features: wrongly completed cheque, out-of-date cheque,
credit and debit card limits exceeded, disagreement, with/insufficient supporting
documentation
Banking monies received.
Banking documentation: paying-in slips, credit and debit card documentation,
method of handling and storing money, including security aspects
Recording payments and monies received.
Manual cash books, Manual general ledger and receivables ledger, computerized
records
Authoring and making payment.
Document: cheque requisition, Authorizations
Bank Reconciliation
General bank services and operation of bank clearing system, function and form
of banking documentation, Bank reconciliation statement
Maintaining petty cash records.
Documentation: petty cash records, Authorization, Security of cash, queries:
unauthorized claims for payment, insufficient supporting evidence, claim
exceeding authorized limit, Manual petty cash book, Imprest and non-imprest
methods, Reconciliation of petty cash book to cash in hand.

Sales and sales tax returns.

Source documents, Invoices and credit notes, General principles of a sales tax,
Types of discount, Methods of coding data, Sales day book, Sales returns day
book, Authorization
Recording Sales.
Manual General Ledger, Manual Receivables Ledger, Computerized Ledgers,
Statements, Aged Receivable

PURCHASES AND PURCHASE RECORDS

(a)

(b)

Purchases and purchased returns.

Ordering systems: Internet, verbal, written, source documents, Suppliers invoices
and credit notes, types of discount, Methods of coding data, purchase day book,
purchase returns day book
Recording purchases.
Manual general ledger, Manual payables ledger, computerized ledgers,
statements, Aged payables analysis, Communication with Suppliers: (orally and
in writing), incorrect, calculations, non-delivery of goods charged, duplication of
invoices, incorrect discounts.

6.

PAYROLL
(a)

7.

ACCOUNTING STANDARDS, PRINCIPLES AND POLICIES

(a)
(b)
(c)

8.

(b)

Non-Current Assets.
Acquisition, asset register, Accounting treatment, Disposal, Part exchange,
Authorization maintenance of capital records
Depreciation.
Straight Line, Reducing balance

CONTROL ACCOUNTS, RECONCILIATIONS AND ERRORS

(a)
(b)
(c)

10.

Accounting standards (IASs and IFRSs).

Accounting principles Going concern, Accruals, Consistency, Prudence.
Accounting policies.
Relevance, Reliability, Comparability, Understanding

NON-CURRENT ASSETS AND DEPRECIATION

(a)

9.

Recording payroll transaction.

Documentation: Pay slips, authorization, Payment methods: cash, cheques,
automated payment, queries, Security and control, Cash book, General ledger.

Reconciliation.
Payables ledger reconciliation, Receivable ledger reconciliation,
reconciliation
Identification of errors.
Incorrect double entry, Missing entries, Insufficient information
Correction of errors.
Suspense account, Journal entries

Bank

ADJUSTMENTS TO THE TRIAL BALANCE

Accruals and prepayments, Depreciation, Bad and doubtful debts, Closing
inventory (and inventory valuation), extended trial balance, Provisions

FOCUSED STUDY & SYLLABUS CONTENTS AREA

ANNEXURE-B

BUSINESS MATHEMATICS, STATISTICS &

ECONOMICS (100 MARKS)
(Mensuration of current DAO syllabus to be replaced by Business Mathematics, Statistics and
Economics of PIPFA to make it more contemporary).

SYLLABUS CONTENT AREA

1.

Section 1 Business Mathematics

Section 2 Business Statistics

Sections 3 Economics

MATHEMATICS
a).
b).
c).
d).

2.

STATISTICS
a).
b).
c).

2.

Numbers integers, decimals & factors, binomial theorem.

Rates, ratios, percentages and discounts, sets and negotiations, derivatives.
Factorization of equations.
Financial Mathematics: simple and compound interest, present and future
values.

Collection, classification, tabulation and presentation of data.

Measure of central tendencies and dispersions.
correlation.

ECONOMICS
a).
b).
c).
d).
e).
f).
g).

Concept and measurement of national income, GDP, GNP and NNP.

Consumption, saving and investment functions.
Equilibrium of national income.
Fiscal policy and related concepts.
Monetary policy and related concepts.
Role of the money and central bank.
Balance of trade, balance of payments and foreign exchange determination.

h).
i).
j).

Introduction to WTO.
Role of IMF, World Bank and Asian Development Bank.
Economic challenges and opportunities for the developing countries.

NEW SYLLABUS OF DIVISIONAL ACCOUNTS OFFICER EXAM PART-I

S. No:

Current Syllabus

New Syllabus

1.

Elementary Book Keeping

Basic Accounting

2.

Mensuration

Business Mathematics, Statistics

& Economics

3.

Government Accounting (Theory)

NAM

4.

Government Accounting
(Practical)

5.

Prcis and Correspondence.

Business Communication

6.

Specification, Schedule of Rates

and its Application

Specification, Schedule of Rates

and its Application

Remarks

(Annexure-A) Elementary book keeping to be

replaced by this PIPFA subject.
PIPFA Basic Cost Accounting is
not much relevant to DAOs role
and job specification; hence not
included.
(Annexure-B) Mensuration of current DAO
syllabus to be replaced by Business
Mathematics,
Statistics
and
Economics of PIPFA to make it
more contemporary.
(Annexure-C) NAM of PIPFA to replace
Government Accounting (Theory
& Practical) with additions from
relevant portion of Account Code
Vol-3 as this is required and is
missing in PIPFA NAM contents
(Annexure-D) The entire contents of PIPFA
Business communication to be
adopted
with
additions
incorporated in Part-3. Part-4 on
Inter-personal
Skills
&
Behavioural Studies to be deleted.
(Annexure-E) To be kept as it is without any
changes