ANNEXURE-I

List of Question Papers with Codes and Groups of each branches for SAS Examination

Paper Code

Name of the paper

Group-I
PC- I PC- 2 PC- 3 PC- 4 PC- 5 PC- 6 PC- 7 Language Skill (all branches) Logical and Analytical Ability (all branches) Information Technology (Theory) (all branches) Information Technology (Practical) (all branches) Constitution of India, Statutes and Service Regulations (Civil Accounts, Civil Audit, Local Audit, P&T Audit and Commercial Audit) Constitution of India, Statutes and Defence Service Regulation (Defence Audit) Constitution of India Statutes, Service Regulations, including related accounts /audit procedures (Railway Audit)

Group-II
PC- 8 PC- 9 PC- 10 PC- 11 PC- 12 PC- 13 PC- 14 PC- 15 PC- 16 PC- 17 PC- 18 PC- 19 PC- 20 Financial Rules and Principles of Government Accounts (Civil Accounts, Civil Audit and Local Audit) Financial Rules and Principles of Defence Accounts (Defence Audit) Financial Rules and Principles of Postal Accounts (P&T Audit) Financial Rules, Principles of Government Accounts/Audit and Works Expenditure (Railway Audit) Financial Rules , Principles of Government Accounts and CPWA (Commercial Audit) Accountancy (Civil Accounts) Financial Accounting with Elementary Costing (Civil Audit, Local Audit, Defence Audit, Railway Audit & P&T Audit) Advanced Accounting (Commercial Audit) Public Works Accounts (Civil Accounts, Civil Audit & Local Audit) Budgetary Process and Financial Audit (DAD I) (Defence Audit) Postal Audit (Local Paper Post & Telecom Audit) Railway Traffic Revenue (Railway Audit) Cost Accountancy & Commercial laws and Corporate Tax (Commercial

1

ANNEXURE-I Audit) PC- 21 PC- 22 PC- 23 PC- 24 PC- 25 PC- 26 PC- 27 PC- 28 Government Accounts (Civil Accounts) Government Audit (Civil Audit & Local Audit) Contract Management and Laws (DAD II) (Defence Audit) Telecom Audit (Local Paper- Post & Telecom Audit) Government Audit including Workshop and Stores Audit (Railway Audit) Commercial Auditing (Commercial Audit) Acts of Legislature and Statutory Rules, Audit and Inspection of Accounts of Local Funds (Local Audit -West Bengal) Audit and Inspection of Accounts of PRIs and ULBs, Universities and Miscellaneous Funds (Local Audit-Bihar) Audit and Inspection of Accounts of PRIs and ULBs, Universities and Miscellaneous Funds (Local Audit -Jharkhand)

PC- 29

2

ANNEXURE-II

Paper wise Exemption Matrix for SAS Examination
Candidate need not appear in following papers of SAS Examination: PC-1 – Language Skill If he has secured exemption in these papers in the earlier SOGE:

Group – I
SOE-2-Precis and Draft OR Passed SOGE Part II (In any Branch) PC-2 – Logical and Analytical Ability No exemption PC-3* - Information Technology (Theory) and SOE-28-Computer Systems Theory and PC-4* - Information Technology (Practical) SOE 30- Computer Systems practical PC-5 – Constitution of India, Statutes and SOE -1-Constitution of India Service Regulations SOE- 4 Service Regulations (Theory) SOE- 5 Service Regulations (Practical) OR SOE 1 and SOE-12- Service Regulations, Financial Rules and Principles of Government Accounts and CPWA OR Passed SOGE Part I (In any Branch) PC-6 - Constitution of India, Statutes and SOE -1 and Local paper on Government Defence Service Regulations Accounts and Regulation-Defence Audit OR Passed SOGE Part I (In any Branch) PC-7 - Constitution of India, Statutes, Service SOE -1, Regulations including related Account/Audit SOE-20-Service Regulations Including Related procedures Accounts/Audit Procedures Railways (Theory) And SOE- 21- Service Regulations Including Related Accounts/Audit Procedures Railways (Practical) OR Passed SOGE Part I (in any Branch)

Group – II
PC-8 – Financial Rules and Principles of Govt Accounts SOE-6-Financial Rules and Principles of Government Accounts OR Passed SOGE Part I -Accounts, Civil Audit or Local Audit branch. Local Paper on “Government Accounts and regulations” of SOGE Part I -Defence Audit branch. OR Passed SOGE Part I -Defence branch Local papers on “Postal Accounts and Audit and Government Book Keeping” of SOGE Part I of P&T Audit branch (both Theory and Practical) OR Passed SOGE Part I -P&T branch.

PC-9 – Financial Rules and Principles of Defence Accounts

PC-10 - Financial Rules and Principles of Postal Accounts

1

ANNEXURE-II PC-11 - Financial Rules, Principles of SOE 22 and 23--Financial Rules, Principles of Government Accounts/Audit and Works Government Accounts/Audit and Works Expenditure (both Theory and Practical) Expenditure Or Passed SOGE Part I -Railway Audit branch PC-12 - Financial Rules, Principles of SOE -12 –Service Regulations, Financial Rules, Government Accounts and CPWA Principles of Government Accounts and CPWA OR Passed SOGE Part I --Commercial Audit branch PC-13 - Accountancy SOE 9-Accountancy OR Passed SOGE Part II –Civil Accounts branch. PC-14 - Financial Accounting with Elementary SOE 3-Financial Accounting with Elementary Costing Costing. OR Passed SOGE Part I -- Defence Audit Branch OR Passed SOGE Part II—Civil Audit OR Local Audit, OR Railway Audit OR P&T Audit branch PC-15 - Advanced Accounting SOE 16-Advanced Accounting OR Passed SOGE Part II—Commercial Audit branch PC-16 - Public Works Accounts SOE 7 and 8--Public Works Accounts (Theory and practical) of Civil Audit branch OR SOE 8- Public Works Accounts (Practical) of Local Audit branch OR SOE 7- Public Works Accounts (Theory) of Civil Accounts branch OR Passed SOGE part II-- Civil Audit OR Local Audit OR Civil Accounts branch PC-17 - Budgetary Process and Financial Audit No Exemption (DAD-I) PC-18 - Local Paper - Postal Audit Local paper on “Postal Cash Certificates, Money Orders and Savings Bank Accounts and Audit Procedure (Practical)” OR Passed SOGE part II—P&T Audit branch. PC-19 – Railway Traffic Revenue SOE 24 and 25-- Open Line Revenue (Theory and practical) OR Passed SOGE part II--Railway Audit branch. PC-20 - Cost Accountancy ,Commercial law and SOE 15-Commercial Law and Corporate Tax Corporate Tax AND SOE 18-Cost and Management Accountancy PC-21 - Government Accounts SOE 10-Government Accounts OR Passed SOGE part II—Civil Accounts branch. 2

ANNEXURE-II PC-22 - Government Audit SOE 11-Government Audit OR Passed SOGE part II—Civil/Local Audit branch. -No Exemption Local paper on “Engineering and Telecommunication Accounts and Audit Procedure (Practical)” OR Passed SOGE part II--P&T Audit branch. SOE 26 and 27--Government Auditing including Workshop and Stores Audit (Theory and Practical)) OR Passed SOGE part II—Railway Audit branch. SOE 17-Commercial Auditing AND SOE.13- Government Auditing Local papers: Acts of Legislature and Statutory Rules (Theory and Practical) AND Local Rules, Rules and Regulations for Audit and Inspection of Accounts--Examiner, Local Fund Accounts (Practical) Local Paper—i)-Acts of Legislatures on PRIs and ULBs ii)- Acts of Legislatures on Universities and Miscellaneous Funds and iii)- Local Rules, Rules and Regulations for Audit and Inspection of Accounts--Examiner, Local Fund Accounts (Practical) Local Paper—i)-Acts of Legislatures on PRIs and ULBs ii)- Acts of Legislatures on Universities and Miscellaneous Funds and iii)- Local Rules, Rules and Regulations for Audit and Inspection of Accounts--Examiner, Local Fund Accounts (Practical)

PC-23 - Contract Management and Laws (DAD-II) PC-24 - Local Paper - Telecom Audit

PC-25 - Govt Audit including Workshop and Stores Audit

PC-26 - Commercial Auditing

PC-27 - Local Paper—Acts of Legislature, Statutory Rules, Audit and Inspection of Accounts of Local Funds—West Bengal..

PC-28-- Local Paper—Audit and Inspection of Accounts of Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs), Universities and Miscellaneous Funds--Bihar

PC-29—Local Paper-- Audit and Inspection of Accounts of PRIs and ULBs, Universities and Miscellaneous Funds -- Jharkhands)

* Unlike in earlier SOG examination, PC-3 and PC-4 papers are integral part of the SAS examination. Therefore, candidates need to secure 50 % marks in each paper to pass the examination or secure exemption.

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ANNEXURE-III

OFFICE OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA

Syllabus for Subordinate Accounts/Audit Service (SAS) Examination

2010

1

ANNEXURE-III

Table of Contents Sl.No Paper Code
PC- 1 PC- 2 PC- 3 PC- 4 PC- 5

Name of the paper GROUP-I

Page

1 2 3 4 5

Language Skill (all branches) Logical and Analytical Ability (all branches) Information branches) Technology (Theory) (all

5 6 7 8 9

Information Technology (Practical) (all branches) Constitution of India, Statutes and Service Regulations (Civil Accounts, Civil Audit, Local Audit, P&T Audit and Commercial Audit) Constitution of India, Statutes and Defence Service Regulation (Defence Audit) Constitution of India Statutes, Service Regulations, including related Accounts /Audit Procedures (Railway Audit)

6 7

PC- 6 PC- 7

10 12

GROUP-II
8 PC- 8 Financial Rules and Principles of Government Accounts (Civil Accounts, Civil Audit and Local Audit) Financial Rules and Principles of Defence Accounts (Defence Audit) Financial Rules and Principles of Postal Accounts (P&T Audit) Financial Rules, Principles of Government Accounts/Audit and Works Expenditure (Railway Audit) Financial Rules, Principles of Government Accounts and CPWA (Commercial Audit) Accountancy (Civil Accounts) Financial Accounting with Elementary Costing (Civil Audit, Local Audit, Defence Audit, Railway Audit & P&T Audit) Advanced Accounting (Commercial Audit) Public Works Accounts (Civil Accounts, Civil Audit & Local Audit) Budgetary Process and Financial Audit (DAD I) (Defence Audit) Local Paper-- Postal Audit (P&T Audit) 2

15

9 10 11

PC- 9 PC- 10 PC- 11

16 17 20

12 13 14

PC- 12 PC- 13 PC- 14

21 22 23

15 16 17 18

PC- 15 PC- 16 PC- 17 PC- 18

24 25 26 27

ANNEXURE-III 19 20 21 22 23 24 25 26 27 PC- 19 PC- 20 PC- 21 PC- 22 PC- 23 PC- 24 PC- 25 PC- 26 PC- 27 Railway Traffic Revenue (Railway Audit) Cost Accountancy & Commercial laws and Corporate Tax (Commercial Audit) Government Accounts (Civil Accounts) Government Audit (Civil Audit & Local Audit) Contract Management and Laws (DAD II) (Defence Audit) Telecom Audit (Local Paper- Post & Telecom Audit) Government Audit including Workshop and Stores Audit (Railway Audit) Commercial Auditing (Commercial Audit) Local Paper- Acts of Legislature and Statutory Rules, Audit and Inspection of Accounts of Local Funds (West Bengal) Local Paper- Audit and Inspection of Accounts of PRIs and ULBs, Universities and Miscellaneous Funds (Bihar) Local Paper- Audit and Inspection of Accounts of PRIs and ULBs, Universities and Miscellaneous Funds (Jharkhand)

30 31 32 33 34 35 38 39 41

28

PC- 28

43

29

PC- 29

45

3

ANNEXURE-III

Detailed Syllabus

Group-I

4

ANNEXURE-III

PC-I Language Skill (all branches)
1. Question related to comprehension correctness and testing of general ability as regards language skill
1 a) b) c) d) e) f) g) h) 2 a) b) VERBAL ABILITY BASICS Verbal Reasoning Sentence Correction Idioms and phrases Grammar Applications Antonyms Synonyms Vocabulary Skills Writing Styles READING ABILITY BASICS Comprehension of passages Science passage, socio-economic passage, Business passage, Entertainment passage etc Arranging sentences in order

5

ANNEXURE-III

PC-2 Logical and Analytical Ability (all branches)
1 a) LOGICAL ABILITY DATA INTERPRETATION Data Tables Pie Charts 2 Dimensional Graphs Bar Charts 3 Dimensional Graphs Venn Diagram Geometrical Diagram Pert Charts

b) c)

DATA SUFFICIENCY REASIONING Deduction Logical connectives Linear sequencing Selections Distribution Circular arrangement Networks/routes Binary Logic Cubes

d)

QUANTITATIVE ABILITY Permutation and combination Probability Simple Equation Quadratic Equations Ratio-proportion -variation Percentages Indices and Surds Profit and loss Simple Interest and Compound Interest Time-Work Time-Distance Geometry Progressions Numbers Averages and Mixtures

6

ANNEXURE-III

PC-3
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16.

Information Technology (Theory) (all branches)

IT Audit IT Controls General Controls Application Controls Risk Areas IT Security Virus – Antivirus Firewall Backup Policies Various Back Media Networking Advantages of Networking Relational Data Base Management System (RDBMS) Advantages of RDBMS Enterprise Resource Planning (ERP) World Wide Web (WWW) and Internet

7

ANNEXURE-III

PC-4
1. 2. 3. 4

Information Technology (Practical) (all branches)
MS Word Proficiency Level MS Excel Proficiency Level MS Access awareness Level MS Power Point Proficiency Level 40% 25% 20% 15%

8

ANNEXURE-III

PC-5

Constitution of India, Statutes and Service Regulations (Civil Accounts, Civil Audit, Local Audit, P&T Audit and Commercial Audit)
Service Regulations Common Items 30%

A. I. 1. 2. 3. 4. 5. 6. II. 1. 2. 3. 4. 5. B. 1. 2.

Central Civil Services (Joining Time) Rules, Central Civil Services (Pension) Rules, Defined Contribution Pension Scheme, Central Civil Services (Leave) Rules, Central Civil Services (Classification, Control and Appeal) Rules, Central Civil Services (Conduct) Rules Specific Items Fundamental Rules, Traveling Allowances Rules as contained in the Supplementary Rules, General Provident Fund (Central Services)Rules, Central Civil Services (Medical Attendance) Rules, Central Civil Services (LTC) Rules, Constitution of India 40% 30%

Parts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of the Constitution of India together with relevant Schedules appended to it. Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971 and regulations on Audit and Accounts -2007

Note: Questions on such matters as manner of elections, conditions of eligibility for elections, qualifications, procedural details and jurisdiction of courts etc will be excluded.

9

ANNEXURE-III

PC-6

Constitution of India, Statutes and Defence Service Regulation (Defence Audit)
Service Regulations Common Items 30%

A. I.

1. Civil Services (Joining Time) Rules, 2. Central Civil Services (Pension) Rules, 3. Defined Contribution Pension Scheme, 4. Central Civil Services (Leave) Rules, 5. Central Civil Services (Classification, Control and Appeal) Rules, 6. Central Civil Services (Conduct) Rules II. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. Specific Items 30%

Pay and Allowances Regulations for Officers of the Army Pay and Allowances Regulations for the JCOs, ORs, and Non-Combatant (Enrolled) of the Army. Pay and Allowances Regulations for the Navy Pay and Allowances Regulations for the IAF Pension Regulations for Army Officers, Part I and II. Navy (Pension) Regulations, 1964 Pension Regulations for IAF, Part I and II Leave Rules for the Service, Part I(Army) Leave Rules for the Service, Part II (Navy) Leave Rules for the Services, Part III (IAF) Travel Regulation Supplementary Rules Fundamental Rules-Chapter I to VI, VIII & IX Financial Regulations, Part I and II Army Act 1950 10

ANNEXURE-III 16. B. 1. 2. Defence Service Regulation Constitution of India 40%

Parts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of the Constitution of India together with relevant Schedules appended to it. Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971 and Regulations on Audit and Accounts 2007

Note: Questions on such matters as manner of elections, conditions of eligibility for elections, qualifications, procedural details and jurisdiction of courts etc will be excluded.

11

ANNEXURE-III

PC-7

Constitution of India Statutes, Service Regulations, including related accounts /audit procedures (Railway Audit)

A. I. 1. 2. 3. 4. 5. 6. II. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. B. 1.

Service Regulations Common Items 30%

Central Civil Services (Joining Time) Rules, Central Civil Services (Pension) Rules, Defined Contribution Pension Scheme, Central Civil Services (Leave) Rules, Central Civil Services (Classification, Control and Appeal) Rules, Central Civil Services (Conduct) Rules Specific Items 30%

Indian Railway Establishment Code Vol. I& II Indian Railway Establishment Manual Manual for Railway Pension Rules Hours of Employment Regulation Act Workmen’s Compensation Act Payment Wages Act Minimum Wages Act Factories Act IR Code for the Accounts Department Part I Indian Railway Financial Code Vol. I & II Indian Railway Administration and Finance- An introduction Railway Audit Manual (Establishment) C&AG’s Manual of Standing Orders (Audit) Constitution of India 40%

Parts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of the Constitution of India together with relevant Schedules appended to it.

12

2.

ANNEXURE-III Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971 and Regulation on Audit and Accounts- 2007

Note: Questions on such matters as manner of elections, conditions of eligibility for elections, qualifications, procedural details and jurisdiction of courts etc will be excluded.

13

ANNEXURE-III

Detailed Syllabus

Group-II
14

ANNEXURE-III

PC-8 Financial Rules and Principles of Government Accounts (Civil Accounts, Civil Audit and Local Audit)
1. 2. 3. 4. Central Government Accounts (Receipts and Payment) Rules, 1983 Central Government Compilation of General Financial Rules Government Accounting Rules, 1990 published by Controller General Accounts Comptroller and Auditor General’s Manual of Standing Orders (A&E) Vol.II

Chapter 1- Appropriation Accounts Chapter 2- Finance Accounts (Revised) Annexure and Appendices

15

ANNEXURE-III

PC-9

Financial Rules (DefenceAudit)

and

Principles

of

Defence

Accounts

1. 2. 3. 4. 5. 6. 7. 8.

Chapter 1,2 and 3 of Government Accounting Rule, 1990 Manual of Audit Department, Defence Services (Chapter -18 of volume 1 part B 9th Edition 2005) Defence Accounts Code Classification Handbook Defence Services Receipt and Charges DAD OM Part-II volume I and part IV Central Government Compilation of General Financial Rules Delegation of Financial Power Rules Defence Audit Code

16

ANNEXURE-III

PC-10

Financial Rules and Principles of Postal Accounts (P&T Audit)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Appropriation Accounts (Chapter-I) with Annexures/Appendices Finance Accounts (Chapter-II) with Annexures/Appendices Definitions and General system of Accounts (Chapter-I) Organisation and control (Chapter-II) Postal Accounts Work (Chapter-III) Book and Compilation (Chapter-IV) Remittance (Chapter-V) Annual Accounts of Central Government (Chapter-VI) Transfer Entries Journal and ledger (Chapter-VII) Cost Calculation (Chapter-VIII) Pension (Chapter-IX) Service and other funds (Chapter-X) Capital Accounts (Chapter-XI) Miscellaneous checks (Chapter-XII) Checking of receipts (Chapter-XIII) Entitlements, authorization and drawal of Pay & Allowances of Gr. A or B officers (Chapter-XIV) Internal check inspections (Chapter-XV) Structure of and guidelines for detailed Classification of various transactions pertaining to Postal Department Appendix – V to Postal Accounts Manual0 Compilation of General Financial Rules General Financial Rules. Central Government compilation of

Introductory giving details of general rules issued by Central government and which are applicable to the P&T department (Chapter-I) P&T FHB Volume-I (Chapter I – XVIII and appendices 1-4,9,11,13-17,21,24 with such portions of civil Accounts Manual and Central Government Accounts (Receipt & Payments) Rules, 1983 as related to and affect P&T Account General principles and rules (Chapter-II) General outlines of the system of Accounts (Chapter-III) 17

21 22

ANNEXURE-III 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Relation with Audit (Chapter-IV) Cash (Chapter-V) Supply of funds and other remittance transactions (Chapter-VI) Revenue and Miscellaneous receipts (Chapter-VII) Pay & Allowances General Rules (Chapter-VIII) Bills of Gazetted government servant (Chapter-IX) Establishment (Chapter-X) Contingent Charges (Chapter-XI) Miscellaneous charges (Chapter-XII) Loans and advances to government servant (Chapter-XIII) Sanctions (Chapter-XIV) Deposits (Chapter-XV) Buildings and Railway Mail service vans (Chapter-XVI) Provident and other funds (Chapter-XVII) Miscellaneous subjects (Chapter-XVIII) Introductory giving details of procedure relating to initial and compiled Accounts of Post Office & RMS branches of the Department (Chapter-I)Postal FHB volume-II (All chapter and appendices except Appendix-V) Supply of Stamps (Chapter-II) Revenue receipts (Chapter-III) Post Office Accounts (Chapter-IV) Railway Mail Service Accounts (Chapter-V) Miscellaneous Charges (Chapter-VI) Pension Payments (Chapter-VII) Miscellaneous Subjects (Chapter-VIII) General rules relating to Money order Department (Chapter-I) Money orders (Chapter-II) Chapter I to Chapter VIII with appendices

39 40 41 42 43 44 45 46 47 48

18

ANNEXURE-III Books Suggested 1. 2. 3. 4. 5. C&AG’s Manual of Standing Orders (A&E) Volume-II Postal Accounts Manual Volume-I Appendix – V to Postal Accounts Manual Central Government compilation of General Financial Rules. P&T FHB Volume-I (Chapter I – XVIII and appendices 1-4,9,11,13-17,21,24 with such portions of civil Accounts Manual and Central Government Accounts (Receipt & Payments) Rules, 1983 as related to and affect P&T Account Postal FHB volume-II (All chapter and appendices except Appendix-V) Postal Manual Volume-VI (Part-III) (Chapter I & II) only Government Accounting Rules, 1990

6. 7. 8.

19

ANNEXURE-III

PC-11

Financial Rules, Principles of Government Accounts/Audit and Works Expenditure (Railway Audit)

1. 2. 3. 4. 5. 6. 7. 8.

Indian Railway Administration and Finance – An Introduction. Indian Railway Finance Code Vol. I &II. Indian Railway Code for the Engineering Department Indian Railway Way and Works Manual except chapter X and XI Indian Railway Code for the Accounts Department – Part I C&AG’s Manual of Standing Orders (Audit) C&AG’s Manual of Standing Orders (A&E) VOL. II Chapter 1& 2 Railway Audit Manual (Works)

20

ANNEXURE-III

PC-12

Financial Rules and Principles of Govt. Accounts and CPWA (Commercial Audit)

Financial Rules and Principles of Govt. Accounts 1. 2. Government Accounting Rules 1990 –Chapter on General outline of the system of Accounts. Central Government Compilation of General Financial Rules

CPWA 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. Chapter-2: Definitions Chapter-3: General Outline of System of Accounts Chapter- 5: Appropriations Chapter-6: Cash Chapter- 7: Stores Chapter-8:Transfer Entries Chapter-9:Revenue Receipts Chapter 10: Works accounts Chapter-11: Accounts procedure for lump sum payments Chapter-13: Suspense Accounts Chapter-15: Deposits Chapter-17: Transactions with other Divisions, Departments and Government Chapter-22: Accounts of Divisional Officers Statement E: Treatment of recoveries of Expenditure in the Accounts of the Public Works Department.

21

ANNEXURE-III

PC-13
1.

Accountancy (Civil Accounts)

Fundamental Principles of Accounting- Meaning, Objectives, Types of Accounting Information, Advantages and Limitations, Qualitative Characteristics of Accounting Information, Theory Base of Accounting-Basic Concepts and Conventions, Generally Accepted Accounting Principles (GAAP). Accounting Process: from recording of transactions to preparation of Financial Statements, Preparation of Bank Reconciliation Statement, Trial Balance, Rectification of Errors. Depreciation, Provisions and Reserves. Bill of Exchange, Promissory Notes and Cheques. Financial Statements- Sole proprietorship concerns, Not-for-profit Organisations, analysis of Financial Statements. Accounting Standards issued by ICAI. International Public Sector Accounting Standards (IPSAS) of IFAC.

2.

3. 4. 5. 6. 7.

Books Suggested:: 1. 2. 3. 4. Principles and Practice of Accountancy by R.L Gupta and V.K Gupta. Introduction to Accounting by T.S Grewal, Compendium of Accounting Standards by ICAI, IFAC Handbook of International Public Sector Accounting Board (available at website http://www.ifac.org)

22

ANNEXURE-III

PC-14
1. 2.

Financial Accounting with Elementary Costing (Civil Audit, Local Audit, Defence Audit, Railway Audit & P&T Audit)

Financial Accounting: Nature and Scope, Limitations of Financial Accounting, Basic concepts and Conventions Generally Accepted Accounting Principles (GAAP). Accounting Process: From recording of transactions to preparation of Financial Statements, Preparation of Bank Reconciliation Statement, Trial Balance and Rectification of Errors. Depreciation, Provisions and Reserves. Bills of Exchange, Promissory Notes and Cheques. Financial statements: Sole Proprietorship concerns, Not-For Profit Organizations, Accounts from incomplete records, analysis of Financial Statements Accounts of Joint Stock Companies. Accounting Standards of ICAI. International Public Sector Accounting Standards (IPSAS) of IFAC. Uniform Format of Accounts for Central Autonomous Bodies Cost Accounting- Topics: a. b. c. d. e. f. g. h. Introduction Materials Labour and Direct Expenses Overheads (I) Factory Overheads Overheads (II) Office and Administrative, Selling and Distribution Overheads Marginal Costing Production Accounts and Cost Sheets Process Accounts

3. 4. 5. 6. 7. 8. 9. 10.

Books Suggested: 1. 2. 3. 4. 5. 6 Introduction to Accounting by T.S.Grewal Principles and Practice of Accountancy by R.L Gupta and V.K. Gupta Financial Accounting by S.N Maheshwari Cost Accounting by Shukla, Grewal and Gupta Compendium of Accounting Standards of ICAI IFAC Hand Book of International Public Sector Accounting Board. (available at website http://www.ifac.org) 23

ANNEXURE-III

PC-15:
1.

Advanced Accounting (Commercial Audit)

Basic concepts of Accounting: single and double entry, Books of Original Entry, Bank Reconciliation, Journal, Ledgers, Trial Balance, Rectification of Errors, Manufacturing, Trading, Profit & Loss and Profit &Loss Appropriation Accounts; Balance Sheet, Distinction between Capital and Revenue Expenditure, Depreciation Accounting, Valuation of Inventories, Receipts and Payments and Income & Expenditure Accounts, Bills of Exchange, Self Balancing Ledgers. Accounting concepts and conventions. Hire Purchase, Installments and Royalties Accounts Company Accounts Accounts of Public Utilities Enterprises Branch and Departmental accounts (including Foreign Branch Accounts) Cash and Funds Flow Statement, Working Capital Accounting Standards prescribed under section 211 (3) (C) of the Companies Act 1956 Guidance Notes issued by ICAI Accounting Standards of ICAI International Public Sector Accounting Standards (IPSAS) of IFAC/IPSAB (Available at website http://www.ifac.org)

2. 3. 4. 5. 6. 7. 8. 9. 10. 11.

24

ANNEXURE-III

PC-16

Public Works Accounts (Civil Accounts, Civil Audit & Local Audit)

1. Central Public Works Accounts Code with Appendices First Edition 1993 (Revised) 2. Accounts Code Volume-III 3. Comptroller and Auditor General’s Manual of Standing Orders (A&E) Volume-I 4. Chapter 8 – Accounts of Public Works 5. Chapter 9 – Accounts of Forests

25

ANNEXURE-III

PC-17

Budgetary process and Financial Audit (DAD-I) (Defence Audit)

1. 2. 3. 4. 5. 6.

Defence Organization in India and Roles of Branches of Services and Inter Service Organizations (10%) Budgetary Process for Defence Service Expenditure (5%) Financial Audit of Defence Appropriation Accounts (10%) Works Accounting and Auditing Procedures (20%) Ordnance Factory Auditing Procedures (20%) Regulations and Procedures for Army, Navy and Air Force and their Audit (35%)

26

ANNEXURE-III

PC-18
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25.

Postal Audit (Local Paper-- Post & Telecom Audit)

Organization and Functions of P&T Audit wing under the C&AG of India (Chapter – 1) General Instructions regarding audit of P&T Accounts (Chapter – II) Establishment Audit of Circle, Postal/Telecom Accounts offices (Chapter – IV) Pension Audit (Chapter –VI) Audit of PAOs ( Chapter – VII) Appropriation Audit ( Chapter – XI) Finance Accounts and Combined Finance and Revenue Accounts ( Chapter – XII) Remittance Audit ( Chapter – XIII) Custom Duty (Chapter-XV) Audit of Money Orders (Chapter-XVII) Audit of Indian Postal Orders (Chapter XVIII) Audit of Post Office savings certificates (Chapter XIX) Function of the C&AG of India (Section-I) General Principles and Practices of Audit (Section-II, Chapter 1-6) Supplementary Audit Instructions (Section-III, Chapter 1-24) General Instructions regarding Inspection & Local Audit (Section-VI, Chapter-1) Results of Audit (Section-VII, Chapter I to IV) Financial Powers of Postal Services Board/officers of DOP Delegation of Financial Powers Post office Certificate (Chapter-II Inland Money Orders, Foreign Money Orders (Chapter-III) Indian Postal Orders, (Chapter-IV) Saving Bank etc. (Chapter-VIII) Chapter I to X dealing with procedure for pairing and control in various SB/RD/TD schemes Section-I General detailing organization, business hours, delivery, redirection and undelivered articles etc. 27

26. 27. 28. 29. 30. 31. 32. 33. 34. 35.

ANNEXURE-III Section-II Letter and Parcel post detailing letters, post cards, book packets, registered newspapers, parcels, Airmail, Insurance, Value payable articles etc. Section-III Official Postal Articles Section-IV Prohibited Articles Section-V Money Orders Section-VI Philately Section-VII Postal Life Insurance Section I to IX dealing with rules for various SB/RD/TD Schemes Section-I to VI dealing with rules for various postal SB/RD/TD/NSS/MIS Schemes Rules-1 to 58 dealing with various aspects of Saving Certificates Other Topics Value Added Service: Speed Post, Media Post, Data, Speed Post Passport Service, Express Parcel, Speed Net, Dedicated Freight Aircraft, Logistic Post, Retail Services for Business product like Railway Tickets, Gold Coin, Foreign Exchange, Bill Collection, Insurance Premium Collection, sale of application forms, Pre-Mailing Services etc.

B.

Financial Services: International Money Transfer, Distribution of Mutual Funds and Electronic Fund Transfer for the UTI, HDFC and IDBI Banks, Social Disbursement schemes like Mahatma Gandhi Rural Employment Guarantee Scheme, Indira Gandhi National Old Age Pension Scheme, Project ARROW Technology Developments: Computer Based Multipurpose Counter Machines (MPCMs), Transmission of Money Order through Satellite, Hybrid Mail and Corporate Money Order Services and Automatic Mail Processing System (AMPS), Computerised Services, Online Tracking, Electronic Clearance for Automatic Transfer of MIS interest into SB account of the bank of choice Core Banking Solutions for PO Saving Schemes, Postal Financial MART (PFMs)

C.

Books Suggested: 1. Posts and Telegraph Audit Manual (Concurrent Audit) 2. P&T Audit Manual (Concurrent Audit) Chapters XVII, XVIII and XIX and Appendix I 3. C&AG’s Manual of Standing Orders (Audit) 4. Schedule of Financial powers of Postal Services Board, Deptt of Posts Rules, 1978 as updated from time to time. (The update version is available on the website www. Indiapost. gov.in) 5. Delegation of Financial Powers Rules, 1978 as updated from time to time 6. Postal Accounts Manual Volume-II (Chapter-II, III, IV, V and VIII) 28

ANNEXURE-III 7. Manual of S.B. Control pairing and Internal Check Organization 8. Post Office Guide (Part-I) 9. Post Office Guide (Part-IV), Postal Manual Volume-VI part-II, Post Office Savings Bank Manual (Volume-I) post Office Savings Bank Manual (Volume-II) Post Office Small Savings Schemes-Part-ONE, ONE-A, TWO, THREE and FOUR by Shri A.N. Dureja, ADG (Retd), P&T Accounts and Finance Service (Latest Edition) 10. Instructions/orders issued by DOP from time to time for operation and accounting of VAS, Financial Services and Technological Changes.

29

ANNEXURE-III

PC-19
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13.

Railway Traffic Revenue (Railway Audit)

Indian Railway Code for Traffic Department (Commercial) Indian Railway Commercial Manuals Vol. I & II Indian Railway Code for Traffic Department – Part II Indian Railway Finance Code Vol. II C & AG’s MSO Audit, Section II Chapter 3 Railway Audit Manual (Traffic Audit) IRCA Tariffs – Coaching, Goods, Military, Red Tariff all Parts and Volumes IRCA Conference Rules Manual of Statistical Instructions Vol. I & II published by Railway Board in 1983 as amended from time to time. Handbook on Traffic Costing –Railway Board’s Publication Summary of the end results of Coaching and Goods Services – Profitability/Unit Cost (Railway Board’s Publication) Annual Statistical Statements – Railway Board’s Publication Instructions issued by Railway Board in 1994 for standard method to calculate profitability of a Passenger Train.

30

ANNEXURE-III

PC-20
A. 1. 2. 3. 4. 5. 6. 7. 8. 9.

Cost Accountancy & Commercial laws and Corporate Tax Commercial Audit)
50%

Cost Accountancy

Books of Accounts in Cost Accounting, Cost Accounts Rules & Records Job Order/Control Costing Process Costing, Operation Cost and Operating Costing Waste, Scrap, Spoilage, Defective Work, Joint Products and By-Products Marginal Costing, Differential Costs and Cost Volume Profit Relationship Standard Costing including Variance Analysis Value Analysis, Cost Reduction, Productivity Product Pricing. Reconciliation of Costs and Financial Accounts.

Books Suggested:: 1. B. 1. Principles and practice of Cost Accounting By: N.K.Prasad Commercial Laws & Corporate Tax 50%

Companies Act, 1956 Parts I to V, Part VI Chapter I Section 252-293, 299-311 of Chapter II and Part – XIII Section 615 to 620 & provisions relating to Sick Companies. The Indian Contract Act, 1876 The Indian Sale of Goods Act, 1930 Instruments Act, 1881 Electricity Act, 2003 Road Transport Corporation Act, 1950 State Financial Corporation Act, 1951 Securities and Exchange Board of India Act, 1992 Foreign Exchange Management Act, 1999 (FEMA) Payment of Bonus Act, 1965 Employees Provident Funds Act, 1952 Corporate Tax- Income Tax on Companies 31

2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12.

ANNEXURE-III

PC-21
1. 2. 3. 4. 5. 6. 7. 8.

Government Accounts (Civil Accounts)

Accounting Rules for Treasuries 1992 Account Code for Accountants General List of Major and Minor Heads of Accounts of Receipts and Disbursements of the Central and State Governments Comptroller and Auditor General’s Manual of Standing Orders (A&E) Volume-I Accounts Code Volume-III Central Public Works Accounts Code with Appendices First Edition 1993 Book of Forms referred in CPWA Code Civil Accounts Manual (CAM) Second Edition 2007 issued by Ministry of Finance, Department of Expenditure, Controller General of Accounts, New Delhi. • Paragraphs No. 1.2, 1.4, 1.12, • Chapter 4 -Paragraphs 4.6,4.7,4.8 and Appendix ‘B’, • Chapter5 -Paragraph 5.15 and Annexure ‘C’ • Chapter 7 except paragraph. 7.16, • Chapter 8, • Chapter 10 -Paragraphs 10.3,10.4,10.9 and Annexure ‘A’, • Paragraphs 16.1 • Paragraphs 17.7 and 17.10

32

ANNEXURE-III

PC-22
1. 2. 3. 4. 5. 6. 7. 8.

Government Audit (Civil Audit & Local Audit)

CAG’s Manual of Standing Orders (Audit) Auditing Standards issued by C & AG Manual of Instructions for Audit of Autonomous Bodies. Performance Audit Guidelines. Auditing and Assurance Standards of ICAI. INTOSAI Guidelines on Internal Control ASSOSAI Guidelines for dealing with Fraud and Corruption. Guidelines on Internal Audit consisting Audit Techniques such as: a. b. c. d. e. Systems Approach to Auditing Statistical Sampling Document flow charting for Auditors Process of Audit Report writing Communicating Audit Findings and Recommendations.

9. 10. 11. 12.

CAG’s Policies and Guidelines, Evidence Gathering, Analysis and Evaluation Techniques Administration and Establishment matters such as Cash Book with respect to Cheque Book, Receipt Books, Vouchers, and Remittance Challans and other Allied Records. Process of Budgeting and Out Come Budgets Financial Attest Audit

33

ANNEXURE-III

PC-23
1. 2. 3 4. 5. 6. 7. 8. 9. 10.

Contract Management and Laws (DAD II) (Defence Audit)

Defence Procurement Procedures and Defence Procurement Manual Basics of Military Technology Geo Political Scenarios and Strategic Issues Basics of Contract Management and Laws relating to Contracts, Arbitration Basic of International Banking System including issues relating to Letters Of Credit Auditing Standards issued by C & A G of India Performance Audit Guidelines Auditing and Assurance Standards of ICAI. INTOSAI Guidelines on Internal Control ASSOSAI Guidelines of dealing with Fraud and Corruption

34

ANNEXURE-III

PC-24 Telecom Audit (Local Paper --Post & Telecom Audit)

1

Administration and Establishment: a. b. c. d. Cash Book w.r.t. Cheque Books, Receipt Books, Vouchers, Remittance Challans and other Allied Records Requirement and receipt of Funds Collection of Revenue through Banks and Payment of Commission Medical Reimbursement under different Schemes.

2

Commercial Law a. Companies Act 1956 Part- I to V & Part VI Chapter –I Section 252 to 293, 299-311 of Chapter-II and Part- XIII- Sections 615 to 620 The Indian Contract Act, 1876 Service Tax Act, 1994

3 a. b. c. d. e. f. g. h. i. j. k. l. m. n.

Planning and Works: Planning and Execution of Projects through estimates and related detailed estimates, specification and justification, and provisions therein. Work Orders, Measurement Books, Acceptance & Testing, Contractor’s Ledger (Running/Final Bills) Contribution Works, Shifting Works, Capital Bills and Estimating Fee. Assessment and Forecast of Annual Requirement of Stores/Materials and Indents. Procurement Receipt and Allotment/Distribution of Stores and their Accounting Advice Transfer Debit/Advice Transfer Credit received/issued Imprests/Temporary Advances and ACE 2 Accounts Loss of Stores and Damages to BSNL Property Unserviceable and Surplus Stores/vehicles including sanction of ACE 9 and ACE 10 Write off cases other than Telephone Revenue Enterprise Resource Planning (ERP) Audit Norms 2000 as amended from time to time BSNL Accounting policy, Accounting Instructions, Formats of Accounting Records etc. New Telecom Policy, 1999 35

ANNEXURE-III 4 a. Commercial Operations & Telephone Revenue Accounts Provisions of New Connections ie.DEL, WLL,GSM,CDMA,Broadband, 3G,IPTV(including PCOs/DIDs) alongwith their billing & realization and disconnection/closure etc., Provisions of Leased Circuits (speech, data etc.) and Wide area network etc. along with their billing & realization. Provision of Value Added Services (VAS). Provision of Telecom Installations/Facilities on Rent and Guarantee, Licence and Royalty basis including Cable. Demand Notes and Advice Notes. Deposits and Interest. Excess metering complaints and Rebate/Refunds. Refunds and Write off Sub-Ledger review IUC charges payable and recoverable Agreement with Private Operators for USAL, CMTS, Basic, ILD, NLD etc. Universal Service Obligation (USO) levy/subsidy. Agreement between DoT and Telecom operators for installation and replacement of VPTS, Operation and Maintenance of VPTs, RCPs, VPTs, in uncovered villages, Rural Household DELs, etc. AGR based License Fee and spectrum charges form Telecom Operators Provision, Billing and Realization of Interconnectivity Charges, Access Charges, Port Charges and Infrastructure Sharing Charges etc. from Telecom Operators Telecom Regulatory Authority of India (TRAI) Act, 1997. DOTSOFT/CDR Project (Computerized Telecom Revenue Billing and AccountingSystem) Others Guidelines for performance Auditing Auditing Standards Auditing and Assurance Standards of Institute of Chartered Accountants of India Guidelines for Internal Controls by INTOSAI Guidelines for dealing with Fraud and Corruption

b. c. d. e. f. g. h. i. j. k. l.

m. n. o. p. 5. a. b. c. d. e.

36

ANNEXURE-III Books Suggested 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. Swamy’s FHB Vol-I 2009 Edition duly updated by circulars/orders issued by BSNL/DOP Swamy’s CCS Medical Attendance Rules 2009 Edition Original Statutes as amended from time to time Mercantile Law by M.C. Shukla Hand Book on Telecom Projects and Works Compendium of BSNL Financial Power and Procedures. Administrative powers of Telecom officers Material Management and Inventory Control (Book At Sl Nos 1,2,3 and 4 by Shri CVR Reddy, (S.S. Studium)-(Latest Edition) Procurement Manual of BSNL-issued by BSNL corporate Office BSNL Account Code by Shri S. Venkataraman, CAO (Retd) Chennai Telephones Audit Norms 2000 as amended from time to time BSNL Accounting policy, accounting instructions, formats of Accounting Records etc. Issued in September 2000 and Amended form time to time. New Telecom Policy, 1999 as amended from time to time along with subsequent Five Year Plan Document Compendium of Telecom Revenue and commercial orders by Shri S Venkatraman, CAO, retired. Chennai Telephones Telecom Tariff at Glance by Shri S Venkatraman, CAO, (retd.). Chennai Telephones BSNL Account Code by Shri S Venkatraman, CAO, (retd.). Chennai Telephones

NB: (Above mentioned reference books duly updated by circulars, orders issued by the BSNL Corporate Office from time to time.)

37

ANNEXURE-III

PC-25

Government Audit including Workshop and Stores Audit (Railway Audit)

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14.

C&AG’s MSO Audit – Chapter 1,2,4 of Section II & Chapter 20,21,22 of Section III Auditing Standards issued by C&AG Standards of field investigation in ECPA Guide System Audit Guide Indian Railway Code for Mechanical Department except chapter X and XI on Foundry Accounts and Saw Mill Accounts Indian Railway Code for Stores Department Indian Railway Financial Code Vol. II Indian Railway Code for the Engineering Department Railway Audit Manual (Workshops & Stores) Performance Auditing Guidelines C&AG’s MSO Auditing Chapter 19 – Environment Audit Auditing and Assurance Standards of ICAI INTOSAI Guidelines on Internal Control. ASSOSAI Guidelines for Dealing with Fraud and Corruption.

38

ANNEXURE-III

PC-26
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.

Commercial Auditing (Commercial Audit)
Nature and Principles of Auditing

Audit of Cash Transactions: Receipts and Payments Verification of Assets Audit of Financial Statements Auditing and Assurance Standards of ICAI Auditing Standards issued by CAG Performance Auditing Guidelines Audit of Public Sector Undertaking Cost Audit Audit of Insurance Companies, Electricity and Non-Banking Financial Companies Special features of Audit of: a. b. c. d. e. f. Hotels Shipping Companies Finance Companies Electricity Companies Transport Companies Social Sector/Welfare Companies

12. 13. 14. 15. 16. 17. 18.

Introduction to CAAT and usage in Auditing Companies Auditors’ Report Order issued under section 227 (4A) of the Companies Act, 1956 Directions issued under Section 619 (3)(a) of the Companies Act 1956 by CAG Appointment of Statutory and Internal Auditors, their Rights, Duties, Powers Remuneration, Joint Auditors, Branch Auditors. Audit Committee: Constitution, Powers and Duties. Internal Audit, Statutory Audit and Government Audit. Corporate Governance: ICAI Guidance Note, Clause 49 of SEBI and Section 217 (2AA), 292A, 274(1) (g) of the Companies Act, 1956.

39

ANNEXURE-III 19. 20. 21. Role of Committee on Public Undertaking INTOSAI Guidelines on Internal Control. ASSOSAI Guidelines for Dealing with Fraud and Corruption.

40

ANNEXURE-III

PC-27

Local Paper - Acts of Legislature and Statutory Rules, Audit and Inspection of Accounts of Local Funds (West Bengal)

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12.

The West Bengal Municipal Act 1993 with amendment. The West Bengal Panchayat Act 1973, with amendments The West Bengal Primary Education Act 1973 with amendments The Calcutta Municipal Corporation Act 1980 with up to date amendments The Calcutta University Act 1979 with amendments. The Jadavpur University Act 1981 with amendments. The Bidhan Chandra Krishi Viswa Vidyalaya University Act 1974 with amendments The Calcutta Improvement Act 1911. 73rd and 74th Amendments to the Constitution and details thereof. West Bengal Service Rules, Part-I- Rules 5 (10), 5 (17), 5 (40), 29 to 65 West Bengal Service Rules Part-II-Rules 4,11, 22, to 86, 88, 89, 93, 94, 99 to 107, 109-114, 116, 154 to 161, 165 to 167 Appendix 1 (paragraph 4, 6, and 7), Appendix 8 West Bengal Financial Rules, Vol.I-Rules22, 47, 164 to 196, 425 to 428 • • • • • • • • • • The West Bengal Municipal (Finance & Accounts ) Rules, 1999 under the west Bengal Municipal Act 1993 The West Bengal Municipal Panchayat (Gram Panchayat Miscellaneous Accounts and Audit) Rules 1990 The West Bengal Panchayat (Budget and Appropriation of Fund ), Rules 1996 The District School Board Accounts Rules. Calcutta Corporation Universities First Statutes 1979 and First Ordinances (Accounts Portion) Jadavpur University Rules,1972 General Financial and Accounting Regulations, Bidhan Chandra Krishi Viswa Vidyalaya Calcutta Improvement Trust Accounts Manual Guidelines for Certification Audit of accounts of PRI, issued by CAG in July 2002. Auditing Standards for Panchayati Raj Institutions and Urban Local Bodiesissued by CAG 41

• •

ANNEXURE-III Manual of Instruction for Audit of PRIs issued by CAG in December 2002. National Municipal Accounts Manual

Part I- General • • • • • Introduction Definition, Accounting Concepts and Accounting Conventions Significant Accounting Principles Codifications Structure and Chart of Accounts General Accounting Procedure

Part IV- Others 1. Accounting and Financial Statements to be prepared viz. Income and Expenditure Account, Receipts and Payments Account, Cash Flow Statement, Balance Sheet. 2. Guidelines for preparations of Opening Balance Sheet.

42

ANNEXURE-III

PC-28

Local Paper - Audit and Inspection of Accounts of PRIs and ULBs, Universities and Miscellaneous Funds (Bihar)

1. Bihar Panchayt Raj Act, 2006 2. Bihar Municipal Act, 1922 3. Bihar and Orissa Public Demand Recovery Act, 1914 4. Patna Municipal Corporation Act, 1951 5. Bihar Regional Development Authority Act, 1981 6. Bihar and Orissa Local Fund Audit Act, 1925 7. 73rd and 74th Amendments to the Constitution and details thereof 8. Bihar State Universities Act 1976/Patna University Act, 1976 9. Bihar School Examination Board Act 1952 10. Bihar Agricultural Universities Act, 1987 11. Bihar Development of Homeopathy System of Medicine Act, 1953 12. Bihar Development of Ayurvedic and Unani System of Medical Act 1951 13. Bihar Hindu Religious Trust Act, 1950 14. Bihar Financial Rules Volume-I &II 15. Bihar Service Code (Chapter-VI) 16. Bihar T.A Rules 17. Bihar Municipal Accounts Rules, 1928 18. Municipal Accounts (Recovery of Taxes) Rules, 1951 19. Rules made under Local Fund Audit Act. 20. LAD Manual Vol-II 21. LAD Manual Vol-III & IV 43

ANNEXURE-III 22. Guidelines for Certification Audit of Accounts of PRIs, issued by CAG in July 2002. 23. Auditing Standards for Panchayati Raj Institutions (PRIs) and Urban Local bodies (ULBs)-issued by CAG. 24. Manual of Instruction for Audit of PRIs-issued by CAG in December 2002 25. National Municipal Accounts Manual General

Part I • • • • •

Introduction Definition, Accounting Concepts and Accounting Conventions Significant Accounting Principles Codifications Structure and Chart of Accounts General Accounting Procedure

Part IV- Others 1. 2. Accounting and Financial Statements to be prepared viz. Income and Expenditure Account, Receipts and Payments Account, Cash Flow Statement, Balance Sheet. Guidelines for preparations of Opening Balance Sheet.

44

ANNEXURE-III

PC-29
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26.

Local Paper - Audit and Inspection of Accounts of PRIs and ULBs, Universities and Miscellaneous Funds (Jharkhand)

Jharkhand Panchayat Raj, 2001 Bihar Municipal Act, 1922 Bihar and Orissa Public Demand Recovery Act, 1914 Ranchi Municipal Corporation Act, 2001 Bihar Regional Development Authority Act, 1981 Bihar and Orissa Local FundAudit Act, 1925 Mineral Area Development Authority Act, 1986 Hazaribag Mines Board Act, 1952 73rd and 74th Amendments to the Constitution and details thereof Jharkhand State Universities Act, 2000 Jharkhand Academic Council Act, 2002 Jharkhand Agriculture Universities Act, 2000 Bihar Agricultural Produce Market Act, 1960 Bihar Hindu Religious Trust Act, 1950 Bihar Financial Rules Vol-I &II Jharkhand Service Code (Chapter-VI) Bihar T.A Rules Bihar Municipal Accounts Rules 1928 Municipal Accounts Rules (Recovery of Taxes) 1951 Bihar Agriculture Produce market Rules, 1975 Rules made under Local Fund Audit Act L.A.D Manual Vol-II L.A.D Manual Vol-III & IV Guidelines for Certifications Audit of Accounts of PRI, issued by CAG in July 2002 Auditing Standards for Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) issued by CAG. Manual of Instructions for Audit of PRI-issued by CAG in December 2002 45

ANNEXURE-III 27. National Municipal Accounts Manual

Part I- General • • • • • Introduction Definition, Accounting Concepts and Accounting conventions Significant Accounting Principles Codifications Structure and Chart of Accounts General Accounting Procedure

Part IV- Others 1. 2. Accounting and Financial Statements to be prepared viz. Income and Expenditure Account, Receipts and Payments Account, Cash Flow Statement, Balance Sheet Guidelines for preparation of Opening Balance Sheet.

-----------------XXX-----------------

46

Annexure-IV

Syllabus 1. Revenue Audit Examination for Assistant Audit Officers RAE-1- Income Tax (common to all Branches)).
The following will be the syllabus and subjects: A) Books Prescribed: i. Income Tax Act 1961 (40%) (10%)

ii. Revenue Audit Manual Part-I- Section I and II iii. Income Rules 1962 (10%) (20%)

iv. Finance Act of the Year

v. The Income Tax manual compiled by the Director of Inspection, Research. Statistics and publication Part-I and II (Latest Edition) (10%)

vi. Manual of Office Procedure Volume-I and II (Technical) Published by Directorate of Income Tax (Organisation and Management Services) CBDT-Department of Revenue, Government of India. (February 2003 Edition) (10%) B) Major areas to be covered: i. Concepts like assessee, assessment year, Capital and Revenue Expenditure, Receipts, depreciation and other allowances, preliminary and pre-operative expenses, deductions and exemptions, rebates, interest, penalties and prosecution, Tax collection and recovery procedures, refunds and special provisions on Corporate Taxations. ii. Assessment procedures, search and seizures, appeal and revisions, Settlement Commission, time limitation prescribed in the Act. iii. Recent amendments and developments relating to Direct Taxes in the Finance Act. iv. Computerisation in the Income Tax Department, vigilance and Training. v. General awareness on matters relating to Income Tax such as PAN, filing of returns through computer, eTDS, eTCS procedures etc.

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Annexure-IV

2.

Revenue Audit Examination for Assistant Audit Officers (RAE 2) Central Excise,Customs and Service Tax (Civil/Commercial Audit)

The following will be the syllabus and subjects: A). Central Excise (40 percent)

i. Central Excise Act 1944 (Chapter II and IIA) (10 MCQs) ii. Central Excise Rules 2002 (10 MCQs) iii. Central Excise Tariff Act 1985 (5 MCQs) iv. Cenvat Credit Rules 2002 (5 MCQs) v. Central Excise Valuation (Determination of price of Excisable Goods) Rules 2000 (5 MCQs) vi. Central Excise Revenue Audit Manual (Chapters,20,22,23 and 24) (5 MCQs) Books Recommended: 1. R.K.Jain’s Centrl Excise Manual 2. R.K.Jain’s Central Excise Tariff 3. Revenue Audit Manual-Indirect Taxes (Central Excise) 4. Cenvat Credit Rules by Gunashekharan 5. Excise Law Times (Latest Issues) B) Customs (40 percent)

i. Customs Act 1962 ( Chapter V, VI, VII, IX, X and X-A) (10 MCQs) ii. Customs Tariff Act 1975 and Custom Tariff Working Schedule. (5 MCQs) iii. Central Excise Act 1944 (chapter II and IIA dealing with Levy and collction of Countervailing Duty) and Central Excise Tariff Act 1985 (5 MCQs) iv. Section 134 of the Finance Act,2003—Levy and Collection of National Calamity Contingent Duty v. Section 91,92 and 94 of the Finance (No.2) Act, 2004 for the purpose of Levy and collection of Education Cess. vi. Section 136, 137 and 139 of Finance Act 2007 for the purpose of Levy and collection of Higher Education Cess. vii. Foreign Trade Policy, for Audit of export Promotion Schemes announced Annually by Ministry of Commerce, Government of India. viii. SEZ Act SEZ Rules (Sl. No. iv. to viii- 10 MCQs) ix. Revenue Audit Manual Part-II (Customs) 4th Edition (Chapter 21 and 22) Books Recommended: -2-

Annexure-IV 6. R.K.Jain’s Customs Law Manual 7. R.K.Jain’s Customs Tariff 8. R.K.Jain’s Central Excise Law Manual and Tariff C) Service Tax (20 percent) i. Chapter V of Finance Act 1994 (Section 65 to Section 96)

ii. Service Tax Rules 1994 iii. Export Service Rules 2005 Books Recommended: 1. Handbook on Service Tax, Volume 1,2,& 3 by shri C. Parthasarathy and Dr. Sanjiv Agarwal 2. Service Tax Reporter (latest issues)

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Annexure-IV

3.

Revenue Audit Examination for Assistant Audit Officers (RAE 3) Railway Audit

The following will be the syllabus and subjects: 1. Indian Railway Code for the traffic Department (Commercial) 2. Indian Railway Commercial Manual Vol. I & II 3. IRCA Coaching Tariffs - All parts and Volumes 4. IRCA Goods Tariff all Parts and Volumes 5. IRCA Military Tariff 6. IRCA Red Tariff 7. Railway Audit Manual

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Annexure-IV

4.

Revenue Audit Examination for Assistant Audit officers (RAE-4)-Local Audit--West Bengal.

The following will be the syllabus and subjects: 1. C&AG’s Manual of Standing Orders (Audit) Audit of Receipts and Audit of Refund of Revenue 2. General Financial .Rules Chapter 3- Revenue & Receipts Chapter- 10- Rule 146 Refunds of Revenue. 3. The Calcutta municipal Act 1951 along with modifications and amendments made in the Calcutta Municipal Corporation Act, 1980 Section- 5, 115, 116, Chapter XI to XVII (Section. 165 to 262, 272,273, 281, 282, 294,) Schedule XVI (Rules 2 & 55, Section. 358). Schedule XV (Rule) 3 & 4, Section. 367, 368, 442, 443, 451, 456, 460, 469, 483, 548 and 574. 4. The West Bengal Municipal Act 1993 with amendments 5. The West Bengal Panchayat Act, 1973 with upto date amendments. Part I (Chapter I, Secion. 2), Part III (Chapter XII, Section 132, 133 and 134), Part IV (Chapter XVII, Section 179, 180, 181.). 6. Calcutta Corporation Accounts Code Chapter V (Articles 74 to 212), Chapter X (Articles 604 to 628) and Chapter XI (Articles 659 to 668, 799 to 897, 929 to 956) 7. Municipal Account Rules Rules 8.9, 32 to 113, 203 to 210, 221, 240 to 242, 247 and 248. 8. Rules framed by Govt. under Sec. 215 (a) & (b) & 215 (f) of the B.M. Act, 1932 regarding assessment of rates on holdings and assessment of license fees for trade, profession and calling. 9. The West Bengal Panchayat (Gram Panchayat Miscellaneous Accounts & Audit) Rules, 1990 The West Bengal Panchayat (Budget and Appropriation of Fund) Rules, 1996 The West Bengal Panchayat Zilla Parishad and Panchayat Samiti Accounts and Finance Rules 2003

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Annexure-IV
10 District Engineer’s Account Rules Rules 2 to 6. 11. The West Bengal Primary Education Act 1973 with amendments. 12. The District School Board Account Rules. Rules 66 to 68, 86, 104 to 106 and 113 & 114. 13. L.A. Manual Portions relating to receipt under the above Acts and Rules and the receipts of Calcutta University. 14. Universities Acts, Statutes and Rules. Regulating Universities’ revenues and Budget.

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Annexure-IV

5.

Revenue Audit Examination for AAOs (RAE-5) – Local Audit- -

Bihar.
The following will be the syllabus and subjects: 1. Bihar Municipal Manual (a) The Bihar & Orissa Municipal Act 1922 – Chapter VI (b) The Bihar & Orissa Local Fund Audit Act 1925 (c) The Municipal Taxation Act 1881 (d) The Bihar Prevention and Food Adulteration Rules 1958 (e) The Bihar Municipal Accounts Rules 1928 (f) The Municipal Water Works Maintenance & House Connection Rules (g) The Bihar Municipal (Stamp Duty) Rules, 1959 (h) Municipal Accounts (Recovery of Taxes) Rules 1951 2. Patna Municipal Corporation Act 3. The P.U. Act 1961 4. The Bihar State University Act 1960 5. The Rajendra Agricultural University Act 6. Manual of LAD Bihar Chapter-II & V 7. L.A.D. Manual Vol-III Section II & III 8. General Financial Rules (GoI), Chapter 2-General System of Financial Management and Chapter-12 (II) Rules 269-270 Refund of Revenue 9. CAG’s MSO (Audit), 2nd Edition, 2002- Section II, Chapter 3 and Section III, Chapter 23 (Audit of Refund of Revenue)

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Annexure-IV

6.

Revenue Audit Examination for Assistant Audit Officers (RAE-6) –Local Audit –Jharkhand

The following will be the syllabus and subjects: 1. The Bihar Municipal Manual (a) The Bihar and Orissa Municipal Act, 1922 - Chapter IV (b) The Bihar and Orissa Municipal Act, 1925 (c) The Municipal Taxation Act, 1881 (d) The Bihar Municipal Accounts Rules, 1928 (e) The Municipal Water Works Maintenance and House connection Rules (f) The Bihar Municipal (Stamp Duty) Rules, 1959 (g) Municipal Accounts Rules (Recovery of Taxes), 1951 2. The Patna Municipal Corporation Act, 1951 3. The Patna Municipal Corporation Accounts (recovery of Taxes) Rules, 1963 4. The Bihar Panchayat Raj Act, 1993 & Jharkhand Panchayat Raj Act, 2001 5. The Patna University Act, 1961 6. The Magadh University Act, 1961 7. The Bihar State University (University of Bihar, Bhagalpur, Ranchi) Act, 1960 8. University of Bihar Calendar Volume-II 9. The Bihar Agricultural University Act, 1987 10. The Bihar Agricultural Produce Markets Act, 1960 - Section 2, 15, 16, 27, to 29, 42 to 44, 46 to 49 & 52 11. The Bihar Agricultural Produce Markets Rules, 1975-- Rule 68 to 133 12. The Bihar Regional Development Authority Act, 1981 13. LAD Manual, Volume-II-- Chapter II & IV 14. LAD Manual, Volume-III - Section III orders applicable to Municipalities Section 123, 125,127, 132, 145, 146, 147, 148, 159, 162, 172, 173, 180, 181,183, 184, 187, 189, 191, 208, 209 & 212 15. CAG’s M.S.O. (Audit) Volume-I - Section II Chapter 1 - General Principles and Practices, - Chapter 2 – Audit of Expenditure - Chapter 3 – Audit of Receipts, - Chapter 6 – Audit of Autonomous Bodies 16. General Financial Rules (Government of India) - Chapter 2- Rule 3 to 20, Chapter 3- Rule 23 (1) to 32 17. Jharkhand Academic Council Act, 2002

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Annexure-IV

7.

Revenue Audit Examination for AAOs (RAE-7) –Office of the

Principal Director of Audit, Economic and Service Ministries.
The following will be the syllabus and subjects: Name of Books 1. Manual of the Rent Audit Party (issued by the Accountant General. Commerce, Works & Miscellneous. New Delhi) as amended. 2. Office Manual of the Land and Development Officer Ministry of Works, Housing and Supply. New Delhi as amended. 3. Civil Accounts Manual (Volume I and II) 4. Manual of Office Procedure for Supplies. Inspection and Disposals (issued by the Directorate General of Supplies and Disposals. New Delhi) as amended. 5. Manual of General Instructions for Shipping and Clearance, Published by the D.G.S. & D. New Delhi as amended in November 1999. 6. Indian Contract Act, 1872. 7. Sale of Goods Act, 1930. 8. Conditions of contract governing contracts placed by the Central Purchase Organisation of the Government of India. 9. The Central Excise and Salt Act, 1944. 10. The Salt Cess Act, 1953. 11. The Salt Cess Rules, 1964. 12. Receipts and Payments Rules.

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Annexure-IV

8.

Revenue Audit Examination for AAOs (RAE-8)--Defence Audit.

The following will be the syllabus and subjects: 1. CAG’s MSO (Audit) (Second Edition-2002) Section II Chapter 3 ‘Audit of Receipts,’ Chapter 4 ‘Audit of Accounts of Stores and Stock, Section III-Chapter 23 Para 3.23.2. ‘Workshop Accounts’ and Para 3.23.4 ‘Refunds of Revenue’. 2. General Financial Rules Chapter 2 – General System of Financial Management Chapter 5 – Works Chapter 6 - Procurement of Goods and Services Chapter 7 - Inventory Management Chapter 12 – II- Refunds of Revenue 3. Central Government Receipt and Payment Rules Part –I Preliminary and General Principles Part- II Receipt of Govt. revenues, dues etc. and crediting them into the Govt. Accounts Part-III Withdrawal from the Government Account. 4. Financial Regulations Part II Chapter II – Recoveries and deductions. Appendix 8 instructions for guidance of officers who receive and handle cash. Appendix 11- Recovery of tuition fees of boys in Military schools. 5. Regulations for the Military Engineer Services Paras 912 to 916, Appendix ‘O’ and related rules regarding fixation of rates and recovery of electricity and water and allied matters. Chapter IV & V– paras 310 to 313, 559, 560 and Table ‘H’ relating to Departmental charges. Chapter VIII- Sections 38, para 645 and Appendix ‘J’ Chapter IX- Revenue and Receipts Chapter XII Section 56 Table ‘K’ General Conditions of Contracts (IAFW-2249) relating to Hiring of T&P to contractors. 6. Manual of Instructions relating to procedure of works in the Accounts section of M.E.S. formations of MES Accountant’s Manual Chapter VII Revenue 7. M.E.S. Local Audit Manual Part III -Paras 153, 164 to 185 dealing with local audit of the register of buildings, rent assessment ledgers, revenue ledgers, water and electricity charges, refunds etc. Part-IV – Paras 241 to 244 dealing with audit of the Register of Revenue derived from lands, trees, usufruct etc. Meter Readers’ Books for electricity and water, consumer’s ledgers etc. 8. Manual of the Audit Department, Defence Services Vol. I (Part C)

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Annexure-IV
Chapter 29 Section B para 619 to 637 dealing with Audit of revenue accounts. 9. Military Lands Manual Chapter II - Classification and transfer of land. Chapter III – Land management by Military Estate Officers Chapter V - Disposal of Land by Military Estate Officers. Chapter VI – Management by Cantonment Board. 10. Store Accounting Instructions for the Army (1965 Edition) Chapter II- Paras 27 to 30 regarding issue of stores on hire, loan etc.,Para 50 Disposal of Surplus timber etc, Para 84 to 93 C.P. Issue Sections. Chapter IV- Section dealing with Military Farms Chapter V- Valuation of Stores and Rates. Chapter VII- Disposal of surplus and obsolete stores. 11. Army Local Audit Manual Part I. Volume -.I-Chapter –III- Para 123 Part I. Volume- II Chapter –IV- Paras 157, 186, 260, 261, 262 and 263 regarding disposal of surplus stores. Part I. Volume- II Chapter VII dealing with Audit of Military Farms, Armed Forces Medical Colleges 12. Quarters and Rents and related orders issued from time to time Whole Book including I.A.O 5/S/48. 13. Regulations for Medical Services (1962) Appendix 5 relating to Hospital stoppages and allied recoveries and Rules relating thereto. 14. Factory Accounting Rules Chapter II – Accounting of Stores –para 13 (b) and (c). Chapter III- Accounting of Labour paras 38 and Appendix ‘G’. Chapter IV – Cost Accounting paras 52 and 53 . Chapter V – Miscellaneous paras 59 to 61 and 63. 15. Manual of the Audit Department, Defence Services -Vol. III (Ordnance & Ordnance Equipment Factories) 2001 Edition Paras regarding Payment issue, Test Audit Processes, Costing 16. Defence Accounts Department Office Manual Part VI (Factories) Volume. I - Section I-- Chapter IV - Paras 99 to 108, Chapter V - Para 250 to 255 - Chapter VI paras 422,456 to 461 and 481 Volume. II- Chapter VIII- para 670, Chapter XII- paras 907 to 909 (A)

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Annexure-IV

9.

Revenue Audit Examination for AAOs (RAE-9)-- P & T Audit.

The following will be the syllabus and subjects: 1. P&T Manual Volume I - Part—I (Legislative Enactments) Indian Post Office Act Sections 1 to 13, 16, 17, 28 to 36. 2. P&T Manual Volume I - Part II (Legislative Enactments). Whole book excluding Chapter 3 i.e. Telegraph Wires (Unlawful Possession) Act, 1950 and Rules made there under. 3. P&T Manual Volume IX—(Telegraph Traffic). Chapter V—Guaranteed Officers and Appendix 4—General Telegraphs Rules for Licensed Systems—Rules 1 to 11. 4. P&T Manual Volume X—(Telegraph Engineering) Chapter VII—Miscellaneous Rules—Paras 481 to 487 G, Para 499 and Appendix IV. 5. Telecommunications Manual Vol. XII (Part-I&II) – 4th (Edition) (Telephone Traffic). 6. P&T Manual Volume XIV (Telephone Revenue Accounts Offices). 7. P&T Financial Hand Book Volume.I (General). Chapter VII—Revenue and Miscellaneous Receipts. 8. Postal Financial Hand Book Volume.II (Post Office and Railway Mail Service). Chapter II and Appendix 2 – Supply, Distribution etc. of Stamps. Chapter III - Revenue Receipts, Chapter VI - Miscellaneous Charges - Rules 74-78-Refund of Revenue. 9. Telecom Financial Hand Book Vol. IV (Telegraph Traffic) Whole book excluding Chapter-I and IX and Appendices 1 to 5 10. P&T Financial Hand Book Vol.V (Telephones) 11. P&T Audit Manual Vol. I (General Audit Manual) Chapter 14—Miscellaneous Audit—Paras 272, 272-A and 274Payments of refunds of Telegraph Charges, Late fees, Messenger service fees, Unserviceable stamps, Chapter 16—Audit of Receipts 12. P&T Audit Manual Vol. III (Technical Audit Manual). Chapter 3: Audit of Revenue from Guaranteed Offices and Lines. 13. P&T Audit Manual – Part-II (Inspections). Chapter –2 Section-F-Audit of Telephone Revenue Accounting Branch of Telecom Districts (Manual System) Chapter – 2 -Section - H – Audit of Telephone Revenue Accounting Branch of Telecom Districts (Computerised System). Chapter –6 Message Revenue’

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14. Compendium of Telecom Revenue & Commercial Orders by Shri S. Venkataraman, Chief Account Officer (Retd.), Chennai Telephones. 15. The books on Customs Tariff of India and Central Excise Tariff of India (latest two issues available in the market) both written by Shri R. K. Jain, published by Centax Publications Pvt. Limited, 1512-B, Bhishm Pitamah Marg, Defence Colony, (Opp. ICICI Bank), New Delhi-110 003.

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Annexure-V

Syllabus for Incentive Examination (IE)- Assistant Accounts Officers in A&E offices.
IE 1- Management Accounting- 100 Marks and 2 hours

The following will be the syllabus and subjects: (i) General Financial Rules Chapter 2 & 3- Budget, Grant and Appropriation (ii) Public Finance – Shri H.L. Bhatia Chapters 4 and 10 to 16. (iii) Statistical Methods – Shri S.P. Gupta, Sultan Chand & Sons Chapter 10 on Sampling and Sample Design (5th revised edition 1990) OR Chapter 4 (25th Edition)
IE 2. Finance (Revised) and Appropriation Accounts - 100 Marks and 2 hours

The following will be the syllabus and subjects: (i) M.S.O. (A&E) Volume-II (a) Chapter 1 – Appropriation Accounts (b) Chapter 2 – Finance Accounts (Revised) – Appendix (ii) Accounts Code for Accountants General Chapter 9 – Monthly and Annual Accounts of the Central and State Governments.
IE 3/PC 3-.

Information Technology (Theory) - 100 Marks and 2 hours

The following will be the syllabus and subjects: 1. IT Audit 2. IT Controls 3. General Controls 4. Application Controls 5. Risk Areas 6. IT Security 7. Virus – Antivirus 8. Firewall 9. Backup Policies 10. Various Back Media 11. Networking 12. Advantages of Networking 13. Relational Data Base Management System (RDBMS) 14. Advantages of RDBMS 15. Enterprise Resource Planning (ERP) 16. World Wide Web (WWW) and Internet

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Annexure-V IE 4/PC 4- Information Technology (Practical) - 100 Marks and 1 hour The following will be the syllabus and subjects: 1. MS Word Proficiency Level 2. MS Excel Proficiency Level 3. MS Access awareness Level 4 MS Power Point Proficiency Level

40% 25% 20% 15%

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