AAO SSC CGL SYLLABUS

Paper-IV (General Studies-Finance and Economics)

Part A: Finance and Accounts-(80 marks)

A. Financial Accounting:
1. Nature and scope
2. Limitations of Financial Accounting
3. Basic concepts and Conventions
4. Generally Accepted Accounting Principles.
B. Basic concepts of accounting:
1. Single and double entry
2. Books of original Entry
3. Bank Reconciliation
4. Journal
5. Ledgers
6. Trial Balance
7. Rectification of Errors,
8. Manufacturing
9. Trading
10. Profit & loss Appropriation Accounts
11. Balance Sheet
12. Distinction between Capital and Revenue Expenditure
13. Depreciation Accounting
14. Valuation of Inventories
15. Non-profit organizations Accounts
16. Receipts and Payments and Income & Expenditure Accounts
17. Bills of Exchange
18. Self Balancing Ledgers