Revised Syllabus for the Departmental Accounts Examination for

Accounts Officer
HARYANA POWER UTILITIES
PAPER-I
Time Allowed: 3 Hours

Max.Marks: 100

PART-A
a)

(60 Marks)

Financial Hand Book No.2 (Punjab Financial Rules Vol.-I)

b)

Chapter –I

Definitions

Chapter-II

General Principles & Rules

Financial Hand Book No.3 (Departmental Financial Rules)
Chapter-I

Introductory

Chapter-II

General System of Accounts & Financial Control.

Chapter-III

Cash Transactions and their record.

Chapter-VII

Works (except rules 7.5, 7.98 and 7.133 to 7.145)

Chapter-VIII

Accounts & Accounts Returns of Sub-Divisional and
Divisional Offices (except 8.7, 8.12 to 8.14, 8.26 to 8.27)

PART-B
1.
2.
3.

(40 Marks)
Purchase Regulations
Delegation of Powers of concerned Company
Banking Instructions

Allocation of Marks and No. of Questions:
Part-A
60 Marks
Part-B
40 Marks
Total
100 Marks
[

PART-A
1.
2.
3.

10 Objective questions of 1 Mark each
One Question of 15 Marks
Three Questions
(Out of 3, one Question will have an
alternative question of equal Marks)
Total
PART-B
3.
4.
5.

10 Marks
15 Marks
35 Marks

60 Marks

5 Objective Questions of 1 Mark each
Two Questions of 10 Marks each
One Question of 15 Marks in the shape of
Comments (3Comments of 5 Marks each)

5 Marks
20 Marks

Total

CAO/HVPNL

CAO/HPGCL

Director/Finance, UHBVNL-cumChairperson/Exam. Committee

15 Marks
40 Marks

CAO/UHBVNL

Revised Syllabus for the Departmental Accounts Examination for
Accounts Officer
HARYANA POWER UTILITIES
PAPER-II
Time Allowed: 3 Hours

Max.Marks: 100

PART-A
1.

(75 Marks)

Civil Service Rules (as applicable to Haryana State) Vol.-I Part-I

2.

(35 Marks)

Chapter-II

Definitions

Chapter-III

General Conditions of Service Rules 3.1 to 3.4, 3.6, 3.8, 3.9(A),
3.10 to 3.26

Chapter-IV

Pay Rules 4.1, 4.4 to 4.9, 4.13 to 4.18, 4.20 to 4.25

Chapter-VII

Dismissal, Removal and Suspension

Chapter-VIII

Leave Rules 8.1 to 8.61, 8.113 to 8.128 and 8.130 to 8.140

Chapter-IX

Joining Time – Rules 9.5 to 9.16

Chapter-XII

Record of Service

Civil Services Rules Vol.-II (As applicable to Haryana State)

(25 Marks)

New Pension Rules as Published in 1951 including up to date amendments read withChapter-III

Service qualifying for pension complete with the exception of
rules 3.15, 3.28 to 3.29, 3.32 to 3.45

Chapter-IV

Reckoning of service for pension.

Chapter-V

Different kinds of pensions, etc.

Chapter-VI

Amount of Pension(Excluding Sec-II)

Chapter-IX

Applications for and grant of pensions

Appendix-1

Family Pension Scheme, 1964

GP Funds Regulations of the Board/Corporation.
3.

Civil Services Rules Vol.-III (As applicable to Haryana State) – Travelling Allowance
Rules.
(15 Marks)
Rules

PART-B

2.15, 2.16, 2.19, 2.22, 2.24 to 2.29, 2.40, 2.42 to 2.45, 2.50,
2.51, 2.57, 2.59, 2.60, 2.64, 2.67, 2.73 to 2.75, 2.77, 2.80,
2.82, 2.83, 2.86, 2.100, 2.102, 2.105, 2.107 to 2.109
(25 Marks)

1.
2.

HSEB Employees(Punishment & Appeal) Regulation,1980(with amendments)
HSEB Employees (Conduct Regulations, 1984 (with amendments)

3.

Provident Fund Rules

Allocation of Marks and No. of Questions:
Part-A

CSR Vol-I
CSR Vol-II
CSR Vol-III

Part-B

35 Marks
25 Marks
15 Marks
75 Marks
25 Marks
100 Marks

PART-A
1.
2.
3.

10 Objective questions of 1 Mark each
Two Questions of 15 Marks each, Out of
which one should be Practical Question
Three Questions of 12 Marks each (Out of 3,
one Question will have an alternative question
of equal Marks)
Total

10 Marks
30 Marks

5 Objective Questions of 1 Mark each
Two Questions of 10 Marks each

5 Marks
20 Marks

35 Marks

75 Marks

Part-B
4.
5.

Total

CAO/HVPNL

CAO/HPGCL

Director/Finance, UHBVNL-cumChairperson/Exam. Committee

25 Marks

CAO/UHBVNL

Revised Syllabus for the Departmental Accounts Examination for
Accounts Officer
HARYANA POWER UTILITIES
PAPER-III
Time Allowed: 3 Hours
PART-A

Max.Marks: 100
( 40 Marks)

For HVPNL & HPGCL Candidates
1.
E.B. Manual of instructions(Store & Banking only)
2.
Standard Auditing Practices(Audit Expenditure & Receipts, Audit of Stores, Cost
Audit)
For UHBVNL Candidates
1. E.B. Manual of Instructions(Store & bamimng only)
2. HSEB Sales Manual
3. Tariff Rates & their application
PART-B
(30 Marks)
Punjab Budget Manual
Chapter-I
Introductory (Except Para 1.29)
Chapter-2
Definitions
Chapter-3
Preparation and submission of the Departmental Estimates. Paras 3.1 to 3.5 &
3.6(a)
Chapter-5
Estimate of Ordinary Expenditure of India. Paras 5.1 to 5.5, 5.12, 5.14.
Chapter-7
Estimates of New Expenditure
Chapter-11
Responsibility for watching the progress of revenue.
Chapter-12
Appropriations in the estimates and responsibility for watching the progress of
expenditure.
Chapter-13
Statement of Excesses and Surrenders.
Chapter-14
Expenditure not provided for in the Budget Estimates- Re-appropriationsSupplementary appropriations.
Appendix-G special Rules for the preparation and submission of Budget Estimate for the
PWD Elecy. Branch

PART-C
REGULATORY AFFAIRS.
i)









ii)






For HVPNL Candidates

Transmission License.
HERC guidelines relating to ARR.
HERC Tariff Regulations.
HERC Business Regulations.
Powers & Functions of HERC.
Computation of Transmission Tariffs.
Transmission Tariffs
Electricity Act, 2003
For UHBVNL Candidates
Distribution & Retail Supply License.
HERC Guidelines relating to ARR
HERC Tariff Regulations.
HERC Business Regulations.
Powers & Functions of HERC.
Cost of Service for Distribution & Retail Supply.
FSA Computation.

(30 Marks)

3 Questions of 10 Marks each (out of 3. Matters relating to Computation of specific oil consumption and specific coal consumption.iii) • • • • • For HPGCL Candidates Computation of cost of generation as per SERC/CERC/CEA Guidelines. UHBVNL-cumChairperson/Exam. 10 Objective questions of 1 Mark each 10 Marks 2. Committee CAO/UHBVNL . 4. of Questions: Part-A 40 Marks Part-B 30 Marks Part-C 30 Marks Total 100 Marks PART-A 1. 3 Questions of 10 Marks each CAO/HVPNL CAO/HPGCL Director/Finance. Salient Features of PPAs Project Appraisal & Project clearance Allocation of Marks and No. 5 Objective Questions of 1 Mark each 2 Questions 5 Marks 25 Marks Total 30 Marks Total 30 Marks PART-C 5. Computation of PLF. one will have an alternative question) 30 Marks Total 40 Marks PART-B 3.

VIII & X( Sections 92 to 99) 2.7 to 13. ƒ Section 274 regarding disqualification of Directors. 220 regarding authentication of Balance Sheet. II.Marks:100 PART-A (20 Marks) 1. IV-Sections 11-A. ƒ Section 209 – regarding books of accounts to be maintained by a Company. 5.9. . 217. Electricity Act.Revised Syllabus for the Departmental Accounts Examination for Accounts Officer HARYANA POWER UTILITIES PAPER-IV Time: 3 Hours Max. Employees Provident Funds & Misc. ƒ Section 94 regarding increase in authorized share capital ƒ Section 159 to 162 provisions relating to Annual Returns ƒ Section 166. ƒ Section 292-A regarding constitution of Audit Committee. Factories Act.1936(as amended): Sections 1. VI.17-B. Payment of Wages Act. Provisions Act. Fourth & Fifth (alongwith schedules) PART-B (50 Marks) 1. remuneration Powers & Duties of Auditors and other matters concerning to audit of accounts including Cost Accounts. 1952 (as amended): Sections:1. VII & IX 6. V-A. Ordinary & Special Resolutions.7-A. 15 to 17-A.12.3.2-A. II. Profit & Loss Account.14-AA.189 & 210 i. VI. ƒ Section 289 regarding passing of Resolutions by the Board of Directors through circulation.4.14-AB alongwith schedules.5.8. 20 & 23 3.7. IV.6-C. 2003 PART-C (30 Marks) Company Law – Companies Act 1956 ƒ Meaning of Company – Procedure for its formation. ƒ Section 224 to 233 B regarding Appointment. approval /adoption of Profit & Loss Account and Balance Sheet respectively. Third.2. 2. 1952 (as amended) Chapters-I. Section 309 to section 311 regarding remuneration of Directors. V.1923(as amended) Chapter-1 Chapter-II: Sections 3 to 5.6. ƒ Section 205.14. Directors Report and Filing of Accounts with Register of Companies. IV. The Employees Provident Funds Scheme. V.14A.18 & 19 Chapter-V. ƒ Section 215. provisions relating to Annual General Meeting. 17.e.6-A. 1948(as amended) Chapters-I. 17-A. 8-A. Articles of Association & Common Seal. V-V & VI Chapter VII. Workmen’s(Compensation Act. 205-A regarding dividends.10. Industrial Disputes Act.1947(as amended): Chapter-I. 7 to 18-A Chapter-III: Sections 23 to 31 Schedules 4.Second. III. V-B. ƒ Provisions relating to Memorandum of Association.

Pvt. 50 Marks Part-C 4. Subsidiary Company. Authorized Capital. Paid up Capital. 2 Questions of 10 Marks each 20 Marks 10 Objective questions of One Mark each 4 Questions of 10 Marks each (Out of 4. CAO/HVPNL CAO/HPGCL Director/Finance. Holding Co. Company. one shall have an alternative Question) Total 10 Marks 40 Marks 5 Objective questions of One Mark each 2 Questions (Out of 2. Issued Capital.D. Company. UHBVNL-cumChairperson/Exam. which can be discussed at the Board meeting and the Shareholders Meeting.Malik & Publication of Institute of Company Secretaries of India etc.L. ƒ Definitions: Govt. Share Debenture. one shall have an alternative Question) 5 Marks 25 Marks Part-B 2. Company. Fixed charge & floating charge. Allocation of Marks and No. Ltd. 5. Public Ltd. 3. ƒ Section 372 relating to ceiling of Inter Company Loans & Investments. Committee CAO/UHBVNL . Total 30 Marks Books Recommended: Relevant Bare Acts: N.ƒ Section 292 & 293 relating to matters.. of Questions: Part A Part B Part-C Total 20 Marks 50 Marks 30 Marks 100 Marks PART-A 1.Kapoor. P.

.

2534/3333 dated 16. Marks: 100 Time Allowed: 3 Hours Works Accounts 1. 2.25 to 2.-I) Chapter –I Definitions Chapter-II General Principles & Rules (except Rules 2.-III (1st edition) Chapter-I General Articles 9 (Definition only).14.33 to 2. Chapter-VII Works (except rules 7.133 to 7.5. Chapter-IX Misc.45 and part of annexure –B pertaining to Remission & Abandonment of claims to Revenue and its schedules).3 (Departmental Financial Rules) Chapter-I Introductory Chapter-II General System of Accounts & Financial Control.26 8. Chapter-II Classification of Public works Receipts & Expenditure except articles 10. 11.40. 8. .11.27) Instructions on Forms DFR (PW) 20 & 30 Cash book as per instructions circulated vide CAO erstwhile HSEB memo No.2 (Punjab Financial Rules Vol. Financial Hand Book No.42 and 2. 2. 63 and 64. 43 to 46.7). 2. 8.3 only). Chapter-III Accounts to be kept in public works offices (Except Sec-10) Chapter-IV Accounts Returns rendered by public works offices.7. 2. Financial Hand Book No. Chart of Account 4. 13 to 17.18. charges section 1 – Refund (Rule 9.98 and 7.11 to 2.Revised Syllabus for Departmental Accounts Examination for Ministerial Establishment HARYANA POWER UTILITIES PAPER-I Max.145) Chapter-VIII Accounts & Accounts returns of to Sub-Divisional and Divisional Offices (except 8. - Part-I & II Account Code Vol.13. 2. Chapter-XVI Works – Section-III Public Buildings & Land (Rule 16. 7. 39. except Articles 221 to 223.5. 53.1 & 9. Chapter-III Cash Transactions and their record.1990. 3. 2. 33 to 36. 23 to 31.28.12 to 8.

One Question of Cash Book 35 Marks 2.116 to 2.126 to 2. Allocation of Marks & No. 4. 2.63 Chapter-V 5. Works Audit Scope of Audit – Article 214 Preliminary Audit – Article 215 to 228 Punjab PWD Code (2nd Edition) Chapter-II 2. of Questions.7. 5 Objective Questions of 3 Marks each on Delegation of Powers of concerned company 15 Marks CAO/HVPNL CAO/HPGCL Director/Finance. 2. Committee CAO/UHBVNL .1 to 5. 5 Questions of 10 Marks each 50 Marks 3.48 & 4.107. 2.41 to 4. 1.109. Audit Code (1st Edition) Section-IV Chapter-VI a) b) 6.1 to 4.8 Delegation of Powers of concerned company.21 to 2. 2. 2.133 Chapter-IV Paras 4.5.44 to 2.9.1 to 2. 7.29. UHBVNL-cumChairperson/Exam.122.

1 to 3.77. 8.-II (As applicable to Haryana State) New Pension Rules as Published in 1951 including up to date amendments read with:Chapter-III Service qualifying for pension complete with the exception of rules 3.6.61. Chapter-VI (Excluding Sec-II) Amount of pension.86.60.29.128 and 8. 1964 GP Funds Regulations of the Board/Corporation.51.59. 2.82. 2.73 to 2. etc.10 to 3. 2. Rules 2. 2.9. 2.29.18. 3. 4.102..1. 2. 2. 2.-III (As applicable to Haryana State) – Travelling Allowance Rules.5 to 9.83.100. 2. 3.64. 2.9(A).57. 2. 2.20 to 4.15. 2. 2. 2. 2.4 to 4.25 Chapter-VII Dismissal.8.22. Board’s Regulations) Max. Chapter-V Different kinds of pensions. 3.13 to 4.75.16.16 Chapter-XII Record of Service Civil Services Rules Vol.40. 2.140 Chapter-IX Joining Time – Rules 9.45 Chapter-IV Reckoning of service for pension.-I Part-I Chapter-II Definitions Chapter-III General Conditions of Service Rules 3.28 to 3. Civil Services Rules Vol.107 to 2.26 Chapter-IV Pay Rules 4. Chapter-IX Applications for and grant of pensions Appendix-1 Family Pension Scheme.105. 2. 2.109 .42 to 2. 2. Removal and Suspension Chapter-VIII Leave Rules 8. (80 Marks) Civil Service Rules (as applicable to Haryana State) Vol.24 to 2.130 to 8.19. Marks: 100 Time Allowed: 3 Hours Part-A 1. 2.50. 3. 3.Revised Syllabus for Departmental Accounts Examination for Ministerial Establishment HARYANA POWER UTILITIES PAPER-II (General Organization & Estt. 4. 2. 2.32 to 3.67.45. 2.80. 3.1 to 8.15. Procedures Service Rules.113 to 8. 4.

B.28 and 2.R. Procedure. Part-A 80 Marks Part-B 20 Marks Part-A i) Civil Service Rules Vol.23) Loans & Advances Section-III only Allocation of Marks & No.32.W. 5. P.-I Part-1 4. of Establishment except for Section-II Alteration of Establishment Rules 7. II & IX with Appendices 2. 35 Marks 5 Objective Questions of 1 Mark each One Question on Pay Fixation 2 Questions of 10 Marks each Total = ii) 4. Allowances & Pensions. 30 Marks 4 Marks 10 Marks 16Marks Civil Service Rules Vol. 2. 1.25 to 2. 5. 1. of Questions.131.62 3. Committee CAO/UHBVNL .-III One Practical Question or Question in the shape of comments Total = i+ii+iii = 80 Marks PART-B 8. 1.F.19 to 8.45 to 1. Manual of Orders Chapter-I. of Gazetted Govt.D.42 only Chapter-V Pay. 1. 5 Objective Questions of 1 Mark each 9. General Rules except 5.-II 4 Objective Questions of 1 Mark each One Question on GPF Regulation 2 Questions of 8 Marks each Total = Civil Service Rules Vol. 6. Servants (Except Rules 6. Chapter-XII Record of Service CSR Vol.11 Chapter-VI Pay allowances etc. 5 Marks 10 Marks 20 Marks 35 Marks 30 Marks 15 Marks 15 Marks 5 Marks 15 Marks Total = 20 Marks CAO/HVPNL CAO/HPGCL Director/Finance.49 to 4.-I 1. 5.5 to 7.4) Chapter-VII Pay allowances etc. 1.-I Chapter-II 2.5. UHBVNL-cumChairperson/Exam.21 and 8.154 to 1.160 Chapter-III Complete Chapter-IV 4.Part-B (20 Marks) General Organization and Estt.8 and 5.10 Chapter-VIII Chapter-X Contingencies (Except Rules 8. Vol. One Question of two parts iii) 7.78. 3. Code Chapter-I Paras 1. P.134.4. E.

1 to 6. 39.-III Articles 112 to 116 6.58) instructions on Form DFR PW 11 & 14 5. 17 to 26.CA/RA/Ins. DFR Chapter-VI (6. Procedure & Accountal of receipt and disposal of scrap.Revised Syllabus for Departmental Accounts Examination for Ministerial Establishment HARYANA POWER UTILITIES PAPER-III Max. Duties & responsibilities of various functionaries for Mtc. ii) Provision of Section 619 (3) of Company Act regarding Audit of Public Undertaking. PWD Code Para 4. 5. PART-B (35 Marks) i) For UHBVNL/HVPNL/HPGCL Candidates 1.. .15 to 4.20. Manual of Instructions (Consumer and Stores Accounts) Consumer Accounts (Instructions No. 43 to 45. Purchase Procedures & Regulations Purchase Regulations All regulations including its schedules & Annexures. 47& 48.1 & 15./211-531 dated 3. 3. Tariffs and its application including schedule of general charges.-I Part-I Rule 15. PFR Vol.2. Accounts Code Vol.40 3.B.27 to 4. 4. i) Basic Principles governing audit. Store Accounts (Amended Instructions No. Marks: 100 Time Allowed: 3 Hours PART-A (50 Marks) For all candidates ( HVPNL/ HPGCL/ UHBVNL ) 1. E. 201 to 213. Standard Auditing Practice All instructions as amended from time to time. 4.2 4. & upkeep of consumers accounts as circulated by CE/Admn.1999 as amended from time to time. 222.1 to 15. HVPN Panchkula vide Circular No. Sales Manual 2.224 & 225 2.

HERC guidelines relating to ARR iii) iv) HERC Tariff Regulations. Powers & Functions of HERC. For UHBVNL [ iii) v) Cost of service for Distribution & Retail Supply. HERC Tariff Regulation. For HPGCL Candidates Allocation of Marks & No. iii) iv) Salient features of PPAs. 5 Objective Questions of one Mark each 4 10 Marks 40 Marks 50 Marks 5 Marks 3 Questions of 10 Marks each 30 Marks Total = 35 Marks Total = 15 Marks Part-C 5.PART-C (15 Marks) Regulatory Affairs i) ii) For HVPN Candidates i) Transmission License ii) HERC guidelines relating to ARR iii) HERC Tariff Regulations for Bulk Supply iv) v) Powers & Functions of HERC Open Access Regulation i) ii) Distribution & Retail Supply License. ii) Matters relating to computation of specific Oil & Coal Consumption. UHBVNL-cumChairperson/Exam. i) Computation of cost of generation as per HERC/CERC/CEA guidelines. 2. Committee CAO/UHBVNL . its Power & Functions. 5 Questions of 2 Marks each 4 Questions of 10 Marks each Total = Part-B 3. of Questions Part-A Part-B Part-C Total 50 Marks 35 Marks 15 Marks 100 Marks Part-A 1. 2 Questions CAO/HVPNL CAO/HPGCL Director/Finance.

Marks: 100 Part-A (70 Marks) Commercial Book – Keeping 1) Introductory Fundamental Accounting Principles.14. Errors & their rectification.29) Chapter-2 Definitions Chapter-3 Preparation & submission of departmental estimates [ Para 3.5. Crossings. Endorsements. Trial Balance. its objects. Principles of double entry. advantages etc. 3) Bills of Exchange Promissory Notes. Writing up of Cash Book. Entries of Bills Transactions including Dishonour & Renewal of Bills etc. Acceptance.Revised Syllabus for Departmental Accounts Examination for Ministerial Establishment HARYANA POWER UTILITIES PAPER-IV Time Allowed: 3 Hours Max. Basic Concept of Accounting. Dishonour.21) Chapter-7 Estimates of New Expenditure . 2) Preparation of Final Accounts Trading Account – Manufacturing Account – Profit & Loss Account and Balance Sheet. Boards Banking Instructions Part-B (30 Marks) Budget Manual Chapter-1 Introductory (Except Para 1.12. 4) Accounts current & average due date.1 to 5. Cheques – Advantages of Bills of Exchange.6 (a) ] Chapter-5 Estimates of ordinary expenditure (Para 5.20 & 5. Sales Day Book – Bills receivable Book – Bills payable Book – Journal Ledger – Preparing of Bank Reconciliation Statement. Necessary consideration to determine depreciation. Methods of providing depreciation – Reserve for doubtful debts & secret reserves. 5. 5. 5) 6) Depreciation & Reserves Necessity of providing for depreciation. Purchase Day Book.1 to 3. 5.5 & 3.

Chapter-12 Appropriations in the estimates & responsibility for watching the progress of expenditure.) Allocation of Marks & No. Chapter-13 Statement of Excesses & Surrenders. 3 Questions 30 Marks Total = 70 Marks Part-B 4. Committee Total= 30 Marks CAO/UHBVNL .Chapter-11 Responsibility for watching the progress of revenue. of Questions Part –A Part –B Total 70 Marks 30 Marks 100 Marks Part-A 1. 3 Questions of 10 Marks each CAO/HVPNL CAO/HPGCL Director/Finance.D. UHBVNL-cumChairperson/Exam. (E.W. Appendix –G Special Rules for preparation & submission of Budget Estimates of P. One Question (Final Accounts) 30 Marks 3. 10 Objective Questions of 1 Mark each 10 Marks 2.B. Chapter-14 Expenditure not provided for in the Budget Estimates Re-appropriations – Supplementary appropriations.

Account Code Vol.54 to 7.37.61. Part-B (25 Marks) Purchase Procedure & Regulations. 14 & 30.39 to 6.29 to 4. 216. 8. UHBVNL-cumChairperson/Exam.53 (a) & (b).58. 2 Questions of 10 Marks each CAO/HVPNL CAO/HPGCL Director/Finance. 37. 7. 4. 170 to 172. 220. 94 to 99. 92. Instructions on forms DFR (PW) 11. 5 Questions of 1 Mark each 4.56 to 6. Public Works Department Code (2nd Edition) Chapter-IV Paras 4. Financial Hand Book No. Financial Hand Book No.1 3. Committee CAO/UHBVNL .W.41 with sub-rule 6. 126 to 129. 9 (38).2 – Punjab / Haryana Financial Rules Vol. Instructions on form P.52. 1.55.15.-I Rules 1. Marks: 100 Part-A (75 Marks) 1. 7. 47 to 51. a) Rules 1. 6. 6. Instructions No.3 .1 to 8. 105 to 111. 6.6.48 5.43 to 6. 5 & 6. 101 to 103. 9 (37).3 to 6. HSEB Purchase Regulations including its schedules and annexures. Allocation of Marks and Questions. 2. 222 to 225 of the Manual of instructions relating to stores read with the standing orders of the Board regarding Store Accounting & Procedure in Re-organized set-up under controller of stores. 195 with note & 205.4 b) 2. 15.3 (8). 164 to 166. = = 75 Marks 25 Marks 10 Objective Questions of 1 Mark each 5 Questions of 13 Marks each Total = 10 Marks 65 Marks 75 Marks Total = 5 Marks 20 Marks 25 Marks Part –B 3.-III (1st Edition) a) Articles 9 (18). b) 4.3 (6).Revised Syllabus for Departmental Accounts Examination for Ministerial Establishment (Store Personnel) HARYANA POWER UTILITIES PAPER-V Time Allowed: 3 Hours Max. 7.42 to 7. Part –A Part –B Part –A 1.Departmental Financial Rules.203 to 213.A.

18 & 19 Chapter V. 4. Provisions Act. V. VI. Industrial Disputes Act. 11-A. 7. 15 to 17-A. 2. 1952 (as amended) Chapter I. 14-AC. VI. 19-A alongwith schedules. Payment of Wages Act. 17. 7 to 18-A). 14-A. 1948 (as amended) Chapter 2. 1947 (as amended) Chapter 1. Haryana State Electricity Board (now Haryana Power Utilities) Employees (Conduct) Regulation -1984 (with amendments) Part-B (40 Marks) 1. V-A. 14-C. VIII & IX . 5. 17. 6-A. III. 1952 (as amended) Sections 1. Third & Fourth 2. IV. 17-B. 3. I. IV – Section 11-A. VII & X (Section 92 to 99) 1. 14-B. 6. 7 to 13. Chapter-III (Section 23 to 31). 8-A. 4. 2-A. V. 14-AA. 2. Chapter-11 (Section 3 to 5. 6-C. V-B. 20 & 23 Workman’s Compensation Act. II. 14. 12. 5. 15. 1936 (as amended) Sections 3. IV. Schedules. 8. V-C & VI Chapter VII Second. 10. Marks:100 Time Allowed: 3 Hours Part-A (40 Marks) 1. 14 –AB. 16. Factory Act. The Employees Provident Fund Scheme. The Employees Provident Fund & Misc.Revised Syllabus for Departmental Accounts Examination for Ministerial Establishment HARYANA POWER UTILITIES PAPER-VI Max. 17-A. 1923 (as amended) Chapter-1. 7-A. Haryana State Electricity Board (now Haryana Power Utilities) Employees (Punishment & Appeal) Regulation -1980 (with amendments) 3.

3 Objective Questions of 1 Mark each 6. 2 Questions 3 Marks 17 Marks Total = CAO/HVPNL CAO/HPGCL Director/Finance. of Questions Part –A = 40 Marks Part –B = 40 Marks Part –C = 20 Marks Part –A 1. 6 objective Questions of 1 Mark each 2. 6 Objective Questions of 1 Mark each 6 Marks 4. 3 Questions 34 Marks Total = 40 Marks Part –C 5. Seal etc.Part-C (20 Marks) Company Act. UHBVNL-cumChairperson/Exam. – Section 46 to 50 Company Accounts Audit – Section 224 to 233 (B) Allocation of Marks & No. 3 Questions 6 Marks 34 Marks Total = 40 Marks Part –B 3. 1956 (Part-I & II) Preliminary Board of Company Law Administration – Section 1 to 10 (F) Incorporation of Company & matters incidental thereto – Section 11 to 13 Contracts & Deeds Investment. Committee 20 Marks CAO/UHBVNL .

Annexure-III Basic Accounts Principles & Policies. e) Annual Returns to be submitted by Companies having/not having a Share Capital U/S 159 and 160 of Companies Act. 3. Reserves. Receipt &Payments Accounts Income & Expenditure Accounts. 2. Purchase Ledger. Average due date.A Max. Reserve Funds. b) Profit and Loss Account c) Balance Sheet IV) Rectification of Errors. III) Preparation of Final Accounts comprising of – a) Trading / Manufacturing Accounts. Accounts & Book Keeping by Jain & Vaish. d) Books of Accounts to be maintained by Company U /S 209 of Companies Act. C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus-SO-I_3. Promissory Notes. Excel and Power Point. g) Accounting in Power Sector issued by ICAI.Grewal. Annexure-V of Rule-13 of Indian Electricity Rules. c) Annexure-V Regulations to ‘the Rules issued under sub rule-(I) of Rule-13 of the Electricity Annual Accounts Rules. VIII) Bills of Exchange.REVISED SYLLABUS FOR THE DEPARTMENTAL ACCOUNTS EXAMINATION FOR SECTION OFFICER PART-I HARYANA POWER UTILITIES PAPER-I Book. XI) Capital & Revenue Income/Expenditure.Shukla & T. Cheques. 7. Secret Reserves. Accounting in Power Sector – Published by The Institute of Chartered Accountants of India. VI) Treatment of deferred revenue expenditure and intangible assets in Accounts. VII) Depreciation. 6.Marks: 100 (75 Marks) Book Keeping I) Basic principles of Double Entry System of Accounting:a) Recording of transactions in subsidiary books such as Journal Book.C. Books on computer MS office. Revenue Accounts. b) Annexure-III ‘Basic Accounts Principles & policies’. c) Posting of transactions from subsidiary book to general ledger and maintenance of sub-ledgers. Part – B (25 Marks) Commercial Accounting Accounting principles & policies as per:a) Annexure-II ‘Chart of Accounts’. 1.S. 8.Words.doc . X) Accounts Current. V) Bank reconciliation statement. b) Posting of transactions in Cash Book including columnar Cash Book. Advanced Accounting by M. 4. II) Preparation of Trial Balance and its reconciliation etc. Annexure-II ‘Chart of Accounts (Commercial Accounting Scheme). Sinking Funds. 1985. BOOKS RECOMMENDED: Advanced Accounts by Roop Ram Gupta. 5. f) Form and contents of Balance Sheet and Profit and Loss Account-Section-211 of Companies Act-Part-I and Part-II of Schedule-VI. 1985. Sales Ledger etc.Keeping and Commercial Accounting PAPER-I Time Allowed: 3 Hours Part.

UHBVNL-cumChairperson/Exam. 5 Objective Questions of one Mark each 2 Questions of 10 Marks each 5 Marks 20 Marks Total CAO/HVPNL CAO/HPGCL 25 Marks CAO/UHBVNL Director/Finance. Committee C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus-SO-I_3.doc . of Questions i) Part ‘A’ ii) Part ‘B’ Total 75 Marks 25 Marks 100 Marks Part-A 1. 10 Objective Questions of one Mark each 3 Questions (Practical) 10 Marks 65 Marks Total 75 Marks Part-B 3. 4. 2.Allocation of Marks & No.

VI.F. VII & VIII Instructions on CSR issued by the Board / Nigam from time to time. . ALLOCATION OF MARKS 1. Regulation. 8.46).F.A. Punishment and Appeal Rules.P. Minimum three (3) Practical Questions on CSR/PFR 50 Marks 2. Pension Rules. P. Board Employees Conduct Regulations. 4. III. G. Vol-I Chapter-I to XII.doc . 3. Committee C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus-SO-I_3. Time Allowed: 3 hours 1. Conduct Regulations. Punishment and Appeal Rules. 3. . GPF & Pension Trust Rules. Vol-I. 2. 10 Objective Questions of One Mark each 10 Marks CAO/HVPNL CAO/HPGCL CAO/UHBVNL Director/Finance.P. GPF and Pension Trust Rules. G. 2. II.Chapter-II (Rules-2. 4.REVISED SYLLABUS FOR THE DEPARTMENTAL ACCOUNTS EXAMINATIONFOR SECTION OFFICERS PART-I HARYANA POWER UTILITIES PAPER-II . 6. T.R. 6. UHBVNL-cumChairperson/Exam. 1987.Civil Service Rules covering service conditions.F. Regulations. 5. Max Marks: 100 CSR Vol-I Part-I CSR Vol-II CSR Vol-III P. Grant of Pension and Traveling Allowance etc.Chapter-V. 40 Marks 3. Punishment and Appeal Regulations. CSR Vol-I. BOOKS RECOMMENDED: 1.R.F. Rules. 5. Three (3) Theoretical Questions on Conduct Regulation. 1987. GPF & Pension Trust Rules. 7. 9.

Account Code Vol-III 4.50 Chapter-XVI. 20 and 30). 6. 40 to 43.10. Account Code Vol-III 4. 5. Chapter-I –Rule-1. Section-IV.49 to 51. Part-B (35 Marks) Stores and T&P Accounts 1.R. III. EB Manual of Instructions Whole of Part-II. Punjab PWD Code Rules relating to Stores Accounts 4. Punjab PWD Code E.41 Chapter-II –Rule-2. II. P. of Questions i) Part ‘A’ 65 Marks ii) Part ‘B’ 35 Marks Total 100 Marks Part-A 1.1 to 2. 3 2.doc . Preparation of Fixed Assets Instruction issued by CAO from time to time Register. III & IV (Rules relating to works accounts) Rules relating to Works Accounts. 8. 45. PFR Vol-I 3. Account Code Vol-III Rules relating to Stores Accounts. Hand Book No. VII & VIII Appendix-I Part-V-Classification of Works Expenditure and T&P Instructions of Forms DFR (PW-11. 8.1 to 1. Manual of Instructions Audit Code Chapter-I. Vol-I Chapter. 2. EB Manual of Instructions. D. HSEB Purchase Regulations In respect of material purchased in MM Organization as well as field offices.R Chapter-VI except rules 6.32 to 2. 14. PFR Vol-I 3. II. 3 2.47 to 2. 10 Objective Questions of One Mark each 2. Instruction regarding maintenance of Fixed Assets register issued by CAO/ A&R from time to time Allocation of Marks & No. UHBVNL-cumChairperson/Exam. 4 Questions out of which atleast 2 Questions would be practical Total Part-B 3.F. Instructions –27 to 38. 3.63 2.Works and Stores Account including Audit of Works Accounts Time: 3 hours Max Marks: 100 Part-A Works Accounts (65 Marks) 1.45 and 2. BOOKS RECOMMENDED: 1. 46.F.B. Audit Code 7. 6. Committee C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus-SO-I_3.R. 5 Objective Questions of One Mark each 4.F. D.XV 6. DFR Hand Book No. HSEB Purchase Regulations. 5.59 to 6. 2 Questions of 15 Marks each Total CAO/HVPNL CAO/HPGCL 10 Marks 55 Marks 65Marks 5 Marks 30 Marks 35 Marks CAO/UHBVNL Director/Finance. Chapter-6 Article-214 to 228. IV. Inventory Control 7. 5. Chapter-I. Punjab PWD Code.REVISED SYLLABUS FOR THE DEPARTMENTAL ACCOUNTS EXAMINATIONFOR SECTION OFFICERS PART-I HARYANA POWER UTILITIES PAPER-III .

F. Haryana Electricity Reform Act Cost Accounting by M. ALLOCATION OF MARKS 1.R. 4. by Jain and Narang. floating of bonds.VII. Punjab Budget Manual.C. 1 (one) Question from Delegation of Powers/ Haryana Electricity Reform Act. Cash and Fund Flow Statement. Budgetary Control and Banking Instructions Time: 3 hours Max.27) Chapter-X (relevant instructions regarding loan and advances). Banking Instructions: 3. 15 Objective Questions of One Mark each.doc . 6.2003 4. 2. and other agencies including World Bank. Grewal Banking Instructions issued by HSEB /Nigam from time to time. P. IDBI etc.S. mobilization of funds. P. Sales Budget. Provisions of Haryana Electricity Reform Act. Shukla and T. 15 Marks CAO/HVPNL CAO/HPGCL 15 Marks CAO/UHBVNL Director/Finance. ChapterXII & XVII. 2003 and Rules and Regulations formed there under including financial and commercial statistics relating to supply Act. Other loans schemes of Govt. Shukla and Grewal. 1 (one) Question on Cash and Fund Flow Statement/ Working Capital/ Mechanized Accounting and PFR Vol-I. 7. BOOKS RECOMMENDED: Advanced Accounting by M. working capital. II III. Delegation of Powers 7. Electricity Act. Marks: 100 1.R Vol-I 5. 1. Budgetary Control and Banking Instructions. 8. UHBVNL-cumChairperson/Exam. Electricity Act.12 to 2. acceptance of fixed deposits etc. 6. Chapter-II (Rule-2. Chapter-I. Delegation of Powers. 3. Punjab Budget Manual 2. 20 Marks 3. XIII & XIV and Appendixes.C. Flexible Budget and Zero Base Budgeting. Committee C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus-SO-I_3. mechanized accounting. financial regulations. 4. Reconciliation of Bank Transactions. Vol-I. 5.F.Formulation of Budget. 3 (Three) Questions on Budget Manual. 8. REC.REVISED SYLLABUS FOR THE DEPARTMENTAL ACCOUNTS EXAMINATIONFOR SECTION OFFICERS PART-I HARYANA POWER UTILITIES PAPER-IV.XI. Budgetary Control including Cash Budget. Budget for material. 1 (one) Question from Electricity Act. 35 Marks 2. 15 Marks 5. XII. 2003.

F. Power & Functions of HERC. Audit of expenditure.IV Rule-2. Manual of Instructions.B. 47 & 48.doc .31. C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus-SO-I_3. iv) v) Powers & Functions of HERC. 39. 112 to 116 2. 4.REVISED SYLLABUS FOR THE DEPARTMENTAL ACCOUNTS EXAMINATIONFOR SECTION OFFICERS PART-I HARYANA POWER UTILITIES PAPER-V Revenue Accounts.R. Part. BOOKS RECOMMENDED: (Paper –V) 1. Document on Power Purchase.B ( For all candidates of HVPNL/UHBVNL & HPGCL) (40 Marks) 1. Duties and Responsibilities of various functionaries for maintenance and upkeep of Consumers Accounts as c by the Nigams. Salient features of PPAs. Vol-I. 44.6 and 4. 45. Marks: 100 (45 Marks) 1. HERC Tariff Regulation. P. 3. Manual of Instructions Chapter. Vol-I E. E. Account Code Vol-III Chapter-III Article No. 2. Internal Audit and Regulatory Affairs Time: 3 hours Part –A (For all candidates of HVPNL/UHBVNL & HPGCL) Max.R. 3. P.29 to 2. 4. Cost of service for Distribution & Retail Supply & FSA Computation. Standard Auditing Practices Basic principles governing an audit. audit of rece audit of stores accounts.B. (15 Marks) PART-C Regulatory Affairs i) For HVPNL Candidates ii) i) Transmission License ii) HERC guidelines relating to ARR iii) HERC Tariff Regulations for Bulk Supply iv) v) HERC Business Regulations[ Powers & Functions of HERC vi) vii) Open Access Regulation Computation of Transmission i) Distribution & Retail Supply License. Internal Audit System of Revenue Accounts as per standing ord instructions issued by Nigams. 4. Matters relating to computation of specific Oil & Coal Consumption. ii) HERC guidelines relating to ARR iii) HERC Tariff Regulations.7 Instructions No 1 to 26. Open Access Regulation HERC Business Regulations For UHBVNL candidates vi) vii) iii) For HPGCL Candidates i) ii) iii) iv) v) Computation of cost of generation as per HERC/CER guidelines. Account Code Vol-III. 2. Sales Manual(All instructions as amended from time to time Tariffs and its application including schedule of general charges Instructions. 43.F.

10. Tariff Regulations. 1956. Contemporary Auditing by Kamal Gupta. 1910 and Electricity Rules. Haryana Electricity Reform Act. 5 Objective Questions of One Mark each 2 Questions of 10 Marks each One Practical Question on Tariff 5 Marks 20 Marks 15 Marks Total 40 Marks Part-C 1. 6. 12. Committee C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus-SO-I_3. 11. CAO/HVPNL CAO/HPGCL CAO/UHBVNL Director/Finance. 2. SCRC /CERC /CEA guidelines. Business Regulations. 9. 2. 2. Electricity Supply Act. Sales Manual and Sales Circulars. Transmission License / Distribution & Retail Supply License. Report of K. ALLOCATION OF MARKS i) Part ‘A’ ii) Part ‘B’ iii)/Part-’C Total 45 Marks 40 Marks 15 Marks 100 Marks Part-A 1. 7.P. 5 Objective Questions of One Mark each 3 Questions of 10 Marks each 2 short notes of 5 Marks each Total 5 Marks 30 Marks 10 Marks 45 Marks Part-B 1. UHBVNL-cumChairperson/Exam. 5 Objective Questions of One Mark each Two Sub-question of 5 Marks each 5 Marks 10 Marks Total 15 Marks Books are not allowed in the Examination Hall. 3.doc . 8. Rao Committee regarding power tariff. 3. HERC guidelines regarding ARR.5.

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5. 7. Concepts and Classification. remuneration and incentives. Allocation of Marks and No. Cost Analysis. Overhead Accounting. 4. Fund Flow Statement. 7. 2. Budgetary Control. Standard Costing. 1. 6. 6. one will have an alternative question) 40 Marks Total 50 Marks . 5. Indian Accounting Standards. Hire Purchase System. Labour cost. Double Account System. Cash Flow Statement. 2. 2. 3. Material control including methods of valuing material issues. (20 Marks) PART-C Management Accounting. 3. Job. 8. Single Entry System. 3. 10 Objective questions of 1 mark each 10 Marks 2. Final Accounts of Companies. Financial Statement Analysis. Branch & Departmental Accounts. 4. PART-B (30 Marks) Cost Accounting 1. of Questions: Part-A 50 Marks Part-B 30 Marks Part-C 20 Marks Total 100 Marks Part-A 1. Issue of Shares & Debentures Accounts of holding Companies. Marginal Costing. 4 Questions of 10 Marks each (out of 4.Marks: 100 PART-A (50 Marks) Advanced Accounting: 1.Revised Syllabus for the Departmental Accounts Examination for Section Officer Part-II HARYANA POWER UTILITIES PAPER-VI Time Allowed: 3 Hours Max. 8. Contract & Process Costing.

2 Question of 10 Marks each Total 5 Marks 25 Marks 30 Marks 20 Marks Books Recommended.C.K. 2. 5. M. Gupta. 1. Shashi Gupta. 2. N. 1. 1. Cost Accounting. UHBVNL-cumChairperson/Exam. Maheshwari & Maheshwari.Part-B. 3. 4.Prasad. 3. Prasanna Chandna. 5 Objective Questions of 1 Mark each 2 Questions (Out of two. CAO/HVPNL CAO/HPGCL Director/Finance. 3. R. Management Accounting. 2. Khan & Jain.Shukla & T. Jain & Narang. Committee CAO/UHBVNL .S.Grewal. one shall have an alternative question of equal marks) Total Part-C.L. Advanced Accounting.

HERC Guidelines relating to ARR HERC Tariff Regulations. Problems in Company form of Organization. Computation of PLF. • • • • • • • • Distribution & Retail Supply License. HERC Business Regulations. Management of a Company: Shareholders. Powers of the Board of Directors. Computation of Transmission Tariffs. Types of Companies. Authority and Responsibility of Directors. Remuneration of Directors. Computation of cost of generation as per SERC/CERC/CEA Guidelines. Matters relating to Computation of specific oil consumption and specific coal consumption. Meetings in a Company. . Characteristics. i) For HVPNL Candidates. 2003 iii) • • • • • • For HPGCL Candidates.Revised Syllabus for the Departmental Accounts Examination for Section Officer Part-II HARYANA POWER UTILITIES PAPER-VII Time Allowed: 3 Hours PART-A Max. Powers & Functions of HERC. HERC Business Regulations. Advantages and disadvantages of Company form of Organisation. Cost of Service for Distribution & Retail Supply.Types of meetings. Electricity Act.definition. Conduct of various types of meetings. HERC Tariff Regulations. Directors. Minutes. HERC guidelines relating to ARR. Resolutions. 2003 ii) For UHBVNL & DHBVNL Candidates. Powers & Functions of HERC. FSA Computation. Salient Features of PPAs Project Appraisal & Project clearance Electricity Act. Qualification and Disqualification of Directors.Marks 100 (30 Marks) REGULATORY AFFAIRS. • • • • • • • • Transmission License. Appointment. 2003 PART-B COMPANY MANAGEMENT: (35 Marks) Company. Transmission Tariffs Electricity Act.

(ii) Methods of Financing. ¾ Principals and Practice of Management by L. Management Introduction to Management.K. Khanna. 5 Objective Questions of 1 Mark each 2. Organization Organisation. 4. 1 question of 12 Marks Part-B 4. Bhushan.P.M. Line & Staff Relationship.PART-C (35 Marks) BUSINESS ORGANISATION AND PRINCIPLES OF MANAGEMENT: 1. ¾ Company Act 1956. One Question of 10 Marks (It will have an alternative Question) 3. Managerial analysis. UHBVNL-cumChairperson/Exam. Managerial Hierarchy or levels. Organizational Changes and Development. Thought. 5 Objective Questions of 1 Mark each 7. (Out of 3. one will have an alternative question) 5 Marks 13 Marks 12 Marks Total: 30 Marks 5 Marks 30 Marks Total: 35 Marks Part-C 6. Allocation of Marks and No. Nature and process. Designing of Organisation Structure. ¾ Essentials of Management by Harold Koontz Gyrill O Donnell Heinz Weihrich. Motivation Communication Leadership. Committee CAO/UHBVNL . Development of Management. 5. Forms of Organisation Structure. Groups in Orgination. CAO/HVPNL CAO/HPGCL [ Director/Finance. (Out of 3. Business Ownership and size. one will have an alternative question) Total: Books Recommended: 5 Marks 30 Marks 35 Marks ¾ Fundamental of Business Organization & Management by Y. Management and Society. Authority and Responsibility. 3 Questions of 10 Marks. 3.Prashad. 5 Objective Questions of 1 Mark each 5. Theory. of Questions: Part-A 30 Marks Part-B 35 Marks Part-C 35 Marks Total 100 Marks Part-A 1. ¾ Industrial Engineering & Management by O. Approaches to Managerial analysis. 3 Questions of 10 Marks. Business System 2. Financial Function of Management (i) Financial Planning and Capital Structure. Directing Human Sector in Organisation. Management Process & Co-operation.

10 Objective questions of 1 Mark each = 10 Marks 2. Allocation of Marks and No. Auditors’ Report. 10) Tax Audit.Marks 100 (COMMERCIAL AUDITING) (50 Marks) 1) Principals of Auditing 2) Auditing of Cash Transactions. 4 Questions of 10 Marks each = 40 Marks = 50 Marks (Out of 4. Audit by C&AG of India of Govt. Audit Notes. 5) Evaluation of Internal General Control System.Revised Syllabus for the Departmental Accounts Examination for Section Officer Part-II HARYANA POWER UTILITIES PAPER-VIII Time Allowed: 3 Hours PART-A Max. 3) Audit Programme. Company. PART-B 1) 2) 3) 4) 5) 6) 7) 8) 9) (COMPANY AUDITING) (30 Marks) Appointment of Auditors of Govt. 9) Auditing in Commercial environment. 1988. PART-C (PRECIS AND REPORT) (20 Marks) Precis Drafting of Report to Management. 7) Investigations. Auditor’s qualification in Audit Report. 4) Standard Auditing Practices. of Questions: Part-A Part-B Part-C 50 Marks 30 Marks 20 Marks Total 100 Marks (50 Marks) Part-A 1. Cost Audit.Companies. one will have an alternative Question) Total: . Remuneration of Auditors. Manufacturing and other Companies Auditor’s Report Rules. 6) Internal Audit and Management Audit. Balance Sheet Audit. Qualification and disqualification of auditors. 8) Propriety Audit.

Contemporary Auditing – Kamal Gupta Principles and Practices of Auditing – J.Part-B 3. one will have an alternative Question) Total 30 Marks PART-C 5. Total 20 Marks Books Recommended: Practical Auditing – G. (30 Marks) 5 objective questions of 1 mark each 2 Questions 5 Marks 25 Marks (Out of 2.R. UHBVNL-cumChairperson/Exam.Sharma Book on Precis & Drafting of Report CAO/HVPNL CAO/HPGCL Director/Finance. 4.V.R. Committee CAO/UHBVNL . 10 Marks. Ghatalia. (a) (b) (20 Marks) Precis Drafting of Report. Batliboi Auditing – T. 10 Marks.

Payment of Bonus Act. remuneration Powers & Duties of Auditors and other matters concerning to audit of accounts including cost accounts. ƒ Section 292A regarding regarding constitution of Audit Committee. 220 regarding authentication of Balance Sheet. ƒ PART-B a) b) c) d) e) f) Industrial Laws: Industrial Disputes Act. ƒ Section 292 & 293 relating to matters. Provisions relating to Memorandum of Association. Company. Articles of Association & Common Seal.Revised Syllabus for the Departmental Accounts Examination for Section Officer Part-II HARYANA POWER UTILITIES PAPER-IX Time Allowed: 3 Hours PART-A Company Law – Companies Act 1956 Max. ƒ Definitions: Govt. 1948. Payment of Gratuity Act. ƒ Section 289 regarding passing of Resolutions by the Board of Directors through circulation. 217. Directors Report and Filing of Accounts with Register of Companies. (30 Marks) . Company. ƒ ƒ Section 94 regarding increase in authorised share capital Section 159 to 162 provisions relating to Annual Returns Section 166. ƒ Section 224 to 233 B regarding Appointment. EPF & MP Act. Ordinary & Special Resolutions.189 & 210 i. Public Ltd. 1947. ƒ Section 372 relating to ceiling of Inter Company Loans & Investments. ƒ Section 215. Share Debenture. 1952 Workmen’s Compensation Act. which can be discussed at the Board meeting and the Shareholders Meeting.e. Ltd. provisions relating to Annual General Meeting. 1923. ƒ Section 205. Factories Act. Section 309 to section 311 regarding remuneration of Directors. Paid up Capital. Issued Capital. Holding Co. Marks 100 (30 Marks) ƒ ƒ Meaning of Company – Procedure for its formation. Subsidiary Company. Profit & Loss Account. Pvt. Fixed charge & floating charge. approval/adoption of Profit & Loss Account and Balance Sheet respectively. ƒ Section 209 – regarding books of accounts to be maintained by a Company. 205A regarding dividends.. Company. Authorised Capital. ƒ Section 274 regarding disqualification of directors.

b) Indian Contract Act. Avtar Singh.PART-C Other Laws: (40 Marks) a) Central Sales Tax Act. 5 Objective Questions of 1 Mark each 2 Questions of 10 Marks each (Out of 2. House Property.C. Bhandari & Publication of Institute of Company Secretaries of India. TDS. deductions & Rebates). P. 1 Practical Question of 15 Marks. of Questions: Part-A 30 Marks Part-B 30 Marks Part-C 40 Marks Total 100 Marks Part-A 1. 15 Marks Total: 5 Marks 30 Marks 40 Marks. Mailk & Publication of Institute of Company Secretaries of India. One Sub. Vinod. d) Income Tax Act. Books Recommended. CAO/HVPNL CAO/HPGCL Director/Finance. Dr. (Salary Income. 8. 1996. Dr. 5 Objective questions of 1 Mark each 2 Questions of 10 Marks each (Out of 2.D. e) The Arbitration & Conciliation Act.D. Returns of Income & TDS.Question of 5 Marks (3 questions to be attempted) Total: PART-C 5 Marks 20 Marks 7.L. Kapoor. N. Singhania. Allocation of Marks and No. M. 2. K. N. Kapoor. [ Part-‘A’ Relevant Bare Acts. UHBVNL-cumChairperson/Exam. One shall have an alternative Question) One Sub-Question of 5 Marks Total: 5 Marks 20 Marks 5 Marks 30 Marks Part-B 4. 5 Objective Questions of 1 Mark each 2 Questions of 10 Marks each 5 Marks 20 Marks 9. 3. Part-‘B’. Committee CAO/UHBVNL . 5. Income from Other Sources. one shall have an alternative Question 6. Part-‘A’ Relevant Bare Acts. c) Negotiable Instrument Act.

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2. Director/Finance.Ch-109/Chief Accounts Officer/Exam-II dated 11.5. In this connection. I am enclosing the revised syllabus in respect of the above paper for your kind consideration. IA&AS. MITTAL). Panchkula.O. . DA/As above.VI of DAE for Section Officer/Part-II was entrusted to you. Respected Shri Please refer to your D. Yours sincerely. (M. letter No.K. Shri Mohinder Singh.2001 wherein job of revision of syllabus of Paper No.Subject: Revision of syllabus of all the Departmental Accounts Examinations of Power Utilities to be conducted by the Examination Committee. UHBVNL.

Maintaining Cash Book. 2.7.58 Instructions on form D.33 to 2. 33 to 36. 2.14.10.45 and the later part of Annexure-B pertaining to Revenue and its schedule).25 to 2. 3. Chapter-III Accounts to be kept in Public Works Offices.18. Financial Hand Book No.R.10. Chapter-VIII Accounts and Accounts returns of Sub-Divnl.F.7 Financial Hand Book No.27).1990. Chapter-IV Accounts Returns rendered by Public Works Offices. 7.3 only./Commercial Accounting dated 24.1 to 9. 39. except for Articles-10. Instructions on Forms D. 2.) 20 & 30.R. Chapter-VII Works except rules 7.5. Audit Code:C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus. (P. 2.1986 & CAO/Com-Accounts/2534/3333 dated 16. 8.as per instructions on Commercial Accounting System issued vide Circular Memo No. Rules 9.REVISED SYLLABUS FOR DEPARTMENTAL ACCOUNTS EXAMINATION FOR ENGINEERING OFFICERS HARYANA POWER UTILITIES PAPER-I Time Allowed: 3 Hours Max.doc .12 to 8. except Articles 221 to 223.1 to 6.99 & 7. 2. Accounts Code Volume-III Chapter-I General-Article 9 (Definitions only). Section-I Refund.98. 11.5. Chapter-IX Miscellaneous Charges. Chapter-II General System of Accounts and Financial Control Chapter-VI Stores Rules 6. 5.26 to 8.A.145.Engineering Officer_5. 53.11 to 2. Section-III-Public Buildings and land.F. Marks: 100 PART-A (50 Marks) (WORKS ACCOUNTS) 1. 4. 8. Chapter-XVI Works. 23 to 31.13.W. 7. 43 to 46.133 to 7. PW-11 & 14.28. 13 to 17. except for Section10.O. 63 & 64.Punjab Financial Rules Vol. 2.and Divisional Offices (except Rule 8.40.42 & 2. Chapter-II Classification of Public Works Receipts and expenditure. 2. Chapter-I Introductory.I (As applicable to Haryana State) Chapter-I Definitions Chapter-II General Principles and Rules (except Rules 2. 1145/1394-Ar.-3 –Departmental Financial Rules (As applicable to Haryana State).Rule 16.

Delegation of Powers of the concerned company Allocation of Marks and No.48 & 4. Committee C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus.44 to 2. PART-C (30 Marks) 7. 2. PART-B 6.W. 20 marks Part-C 6. Writing/maintaining Cash Book (for a given period of an Accounting Unit) 10 Marks 20 marks 20 marks Total 50 marks 5 Objective Questions of 1 Marks each: 2 Questions (Out of two one question should have an alternative question) Total 5 Marks 15 Marks 2 Questions of 15 Marks each 30 Marks Part-B 4.Engineering Officer_5. 2. Chapter-IV Paras-4.8.126 to 2.Works Audit.7.116 to 2. 2. 4.1 to 2.D.21 to 2. CAO/HVPNL Total CAO/HPGCL CAO/UHBVNL Director/Finance. b) Preliminary Audit-Article 215 to 228.122.63. of Questions Part A = 50 Marks Part B = 20 Marks Part C = 30 Marks Total 100 Marks Part-A 1 10 objective questions of 1 Mark each 2 2 question of 10 Marks each 3.29.1 to 4. a) Scope of Audit-Article 214.133. 2. Code Chapter-II Paras 2. (20 Marks) P.1 to 5.109.41 to 4. Purchase Regulations of Nigams 8.doc . 5. UHBVNL-cumChairperson/Exam. Chapter-V Paras 5.107. 2.9.Section-IV-Chapter-VI.

3.5.128 & 8. Paras 5. 3.60. 2. Chapter-12 Appropriations in the estimates and responsibility for watching the progress of expenditure.73 to 2. Chapter-14 Expenditure not provided for in the Budget Estimates. 2. 2.Engineering Officer_5. 2. 2. Service qualifying for pension complete with the exception of Rules 3.22. 2.5 to 9. admn. manufacturing over-head budget. cash/financial budget.16.77. functional budgets. Marks: 100 (60 Marks) PART-I 1 Punjab Civil Services Rules Vol.61. 2. 2.67. Chapter-III General conditions of Service Rules 3.86. budgetary control and accounting preliminaries for the adoption of system of budgetary control. Max.1.29) Chapter-2 Definitions Chapter-3 Preparation and submission of the Departmental Estimates.75. 2.I Part-I(As applicable to Haryana State). 2. material budget. 3. limitations of budgetary control. 2.64. 4. 5. Establishment Procedures and Service Rules) Time: 3. 3. 4.40.24 to 2. capital expenditure budget.5 & 3.Re-appropriationsSupplementary appropriations. performance budgeting and zero base budgeting. 2.15. Chapter-13 Statement of Excesses and Surrenders. Chapter-IX Joining time Rules 9. 1964 3 HSEB Provident Fund Regulations. 4 Punjab Civil Services Rules Vol-III(Travelling Allowance Rules/ Instructions) as applicable to Haryana State Rules: 2. 2. budgetary control and reporting control ratios. 4.REVISED SYLLABUS FOR DEPARTMENTAL ACCOUNTS EXAMINATION FOR ENGINEERING OFFICERS HARYANA POWER UTILITIES PAPER-II (General Organization. 3.29. 5.57. 2. PART-B (25 Marks) 1.6(a) Chapter-5 Estimate of Ordinary Expenditure of India.doc .8.82. 3. 8. direct labour budget. 2. 2.59. Removal and Suspension Chapter-VIII Leave Rules 8. Objective of budgetary control. 2.1 to 5.6.107 to 2.4.14.1 to 3. Chapter-7 Estimates of New Expenditure Chapter-11 Responsibility for watching the progress of revenue.1 to 3. 2.109 and instructions issued from time to time.32 to 3. steps involved in comprehensive capital budgeting process and control over capital expenditure.10 to 3.20 to 4. 2.9(A).19.140. 2. Different types of budget.4 to 4.15.26 Chapter-IV Pay rules 4.9.102.-II (As applicable to Haryana State) New Pension Rules as Published in 1951.45. Chapter-II Definitions. PFR Vol-I (As applicable to Haryana State) Chapter-XVII Budget C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus. Paras 3. Punjab Budget Manual (As applicable to Haryana State): Chapter-I Introductory (Except Para 1.28.29. sales budget.16 Chapter-XII Record of service 2 Punjab Civil Service Rules Vol. 2. 2. 3.80.25 Chapter-VII Dismissal.18.50.42 to 2.00 Hrs. plant utilization budget.113 to 8.1 to 8.12.83. 3. purchase budget.105.100.130 to 8. 2.51. Chapter-VI Amount of Pension (excluding Section-II) Chapter-IX Application for and Grant of Pensions Appendix-1 Family Pension Scheme. Budgetary Control (Suggested Book: Cost Accounting by Jain-Narang-Chapter 23): Capital Budget. expenses budget.45 Chapter-IV Reckoning of service for pension Chapter-V Different kinds of pensions etc.13 to 4.

Chapter-VI Pay. Books recommended: 1. 1. 5 Objective Questions of One Mark each 5 definitions of budgetary terms as mentioned in the Budget Manual of 2 Marks each One question on syllabus regarding budget and budgetary control.49 to 4.32. Budgetary Control (suggested book: Cost Accounting by Jain & Narang. CAO/HVPNL CAO/HPGCL CAO/UHBVNL Director/Finance.23) Chapter-X Loans and Advances Section-III only ALLOCATION OF MARKS AND NUMBER OF QUESTIONS: Part.doc .11. 3. of Gazetted Govt. 1. allowances etc.19 to 8. 5.25 to 2. Servants (except Rule 6. Chapter-V Pay. II & IX with Appendices PWD Code Paras 1. 1. UHBVNL-cumChairperson/Exam.62 PFR Vol-I (As applicable to Haryana State) Chapter-II 2. (It will have an alternative question for option with the candidates).45 to 1.134.4) Chapter-VII Pay.B Part -C Total 1. Practical question on pension or leave with given data of service of an employee as required for the practical question. (Out of the two. Total 5 Marks 10 Marks 25 Marks 3 comments type questions of 5 Marks each 15 Marks 10 Marks Part C 9. allowances etc.Part-C 1.8 & 5. 7. 5. Chapter-VIII Contingencies (Except Rule 8. 2.78. with given data for the practical question. of Establishment (except for Section-II-Alteration of Establishment Rules 7.10. 5.4.21 & 8. 5 Short Notes to be attempted out of 7 Nos of 2 Marks each Total 10 Marks 20 Marks 10 Marks 10 Marks 10 Marks 60 Marks Part B 6.154 to 1. 8. 2. Committee C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus. 2.42 only.5. 4.5 to 7. one will have an alternative question for option with the candidates).131.160 Chapter-I Chapter-III Complete Chapter-IV 4. 60 Marks 25 Marks 15 Marks 100 Marks 10 Objective Questions of 1 Mark each 2 Questions of 10 Marks.A Part. All the above books with upto date amendments issued by the State Government and adopted by the erstwhile HSEB/Nigams.28 and 2. Practical question either on joining time or T. General Rules except 5. Allowances & pensions. 1.A.Engineering Officer_5.Chapter 23). (15 Marks) HSEB Manual of orders Chapter-I. 3.

ii) HERC guidelines relating to ARR iii) HERC Tariff Regulations. 39.doc . Standing Orders issued by the Chief Auditor with regard to Audit Functions.1 to 15. iv) Powers & Functions of HERC.40 PART-B (For HVPNL & UHBVNL candidates) (40 Marks) 1. 43 to 45. Duties & responsibilities of various functionaries for upkeep and maintenance of consumers accounts. (40 Marks) E.27 to 4. PART-A 1. 47&48 Store Accounts (Amended Instructions No.224 & 225 2. OR PART-C (For HPGCL Candidates) The Indian Boiler Regulation 1950(Same as per previous syllabus) PART-D Regulatory Affairs i) For HVPNL Candidates ii) (20 Marks) i) Transmission License ii) HERC guidelines relating to ARR iii) HERC Tariff Regulations for Bulk Supply iv) v) HERC Business Regulations[ Powers & Functions of HERC vi) vii) Open Access Regulation Computation of Transmission i) Distribution & Retail Supply License. HSEB Sales Manual(With upto date amendments/Sales circulars) 2. as per instructions/circular(s)issued by erstwhile HSEB/Nigam. 222. 3.B.20 & 4. 201 to 213. PWD Code: Rules 4. Manual of Instructions (Consumer and Stores Accounts) Consumer Accounts (Instructions No.15 to 4.Marks:100 Part-A & D are compulsory for all Candidates are required to attempt Part-B or Part-C depending upon their deployment. 17 to 26.Engineering Officer_5. Abridged conditions of supply(Printed in HSEB Sales Manual and as amended upto date) 4. For UHBVNL candidates C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus. Tariff rates and their application(as circulated from time to time) 3.REVISED SYLLABUS FOR DEPARTMENTAL ACCOUNTS EXAMINATION FOR ENGINEERING OFFICERS HARYANA POWER UTILITIES PAPER-III Time: 3 Hours Note: i) ii) Max.

5 Objective Questions of One Mark each 3 No. Allocation of Marks and No. 6.doc . Questions 5 Marks 15 Marks Total: CAO/HVPNL CAO/HPGCL 20 Marks CAO/UHBVNL Director/Finance. Power & Functions of HERC. 3 No.Engineering Officer_5. Questions (Out of three one Question will have an Alternative Question) Total: 5 Marks 35 Marks 40 Marks Part-D 5. 4. HERC Tariff Regulation. 5 Objective Questions of one Marks each 5 Marks 2. Open Access Regulation HERC Business Regulations For HPGCL Candidates i) ii) iii) iv) v) Computation of cost of generation as per HERC/CERC/CEA guidelines. Salient features of PPAs.v) vi) vii) iii) Cost of service for Distribution & Retail Supply & FSA Computation. Committee C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus. Questions (Out of three one Question will have an Alternative Question) Total: 35 Marks 40 Marks Part-B&C 3. of Questions: Part A = 40 Marks Part B or C= 40 Marks Part-D = 20 Marks Total 100 Marks Part-A 1. Matters relating to computation of specific Oil & Coal Consumption. 5 Objective Questions of one Marks each 2 No. UHBVNL-cumChairperson/Exam.

7A. Factories Act.18. 4 Questions of 10 Marks each 10 Marks 40 Marks Total 50 Marks Part-B 3.10. V-A. 15 to 17A.16. Payment of Wages Act.14A. 10 Objective questions of One Mark each 2. V-C Chapter-VI Chapter VII-Section 32 to 36 (alongwith schedules) 2.12. Reform & Restructuring Act. 17.VIII & IX 4.14B.2. 5.VI.19 & 20 Chapter-V. 3B: The Employees Provident Funds Scheme.18A Chapter-III: Sections 21 to 31 (alongwith schedules) 3 A.REVISED SYLLABUS FOR DEPARTMENTAL ACCOUNTS EXAMINATION FOR ENGINEERING OFFICERS HARYANA POWER UTILITIES PAPER-IV Time: 3 Hours Max.Engineering Officer_5. Provisions Act. of Questions: Part A = 50 Marks 50 Marks Part B = Part-A 1.14. Workmen’s(Compensation Act. 7. 1998 Companies Act.1947(as amended): Chapter-I Chapter-II-Sections 3 to 7. Committee C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus. HSEB Employees(Punishment & Appeal) Regulations. 10 Objective questions of One Mark each 4.1936(as amended): Sections 1 to 13.14AA. UHBVNL-cumChairperson/Exam.15.14C. 7B & Chapter II-A Chapter-IV-Section 11-A.17B.8 to 14. Indian Contract Act Sales of Goods Act. 20. HSEB Employees(Conduct)Regulations.11. V. 4 Questions of 10 Marks each Total Books Recommended: Bare Acts & Regulations 10 Marks 40 Marks 50 Marks CAO/HVPNL CAO/UHBVNL [ CAO/HPGCL Director/Finance. Indian Electricity Act.9. 6. 7A.2S.6.17. The Employees Provident Funds & Misc. Industrial Disputes Act.Marks:100 PART-A (50 Marks) 1. IV.1984 (with amendments) 4.17A.2003 PART-B (50 Marks) 1.17 & 19A Alongwith schedules. 1952 (as amended) Chapters-I.1948(as amended) 5. 23.8A.14AB.I(Sections 1 to 10F) Part-II (Section 11 to 54) Allocation of Marks and No.16. 1956 Part.1990 (with amendments) 3.25 & 25A 2.16A.14AC. 13A.7.6A.6C.doc .5.1923(as amended) Chapter-1 Chapter-II: Sections 3 to 5.1952 (as amended): Sections: 1.

Engineering Officer_5.C:\Documents and Settings\uhbvn\Desktop9_06_2009\EXAM\Syllabus.doc .