www.rpsc.gov.in Rajasthan Public Service Commission : Accountant, Junior Accountant, Tehsil Revenue Accountant Syllabus

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Scheme of Papers and Syllabus for the Combined Competitive Examination for Accountant, Junior Accountant and Tehsil Revenue Accountant

COMPULSORY PAPERS MARKS DURATION
(A) English & Hindi 100 Three hours

“English” Marks : 50
Part – ‘A’ :-
Modern English usage :
I. Tenses
II. Determiners
III. Phrasal verbs and Idioms
IV. Passive Voice
V. Co-ordination & Subordination
VI. Direct and Indirect Speech
VII. Modals expressing various concepts Obligation, Request, Permission, Prohibition, Intention, Condition, Probability, Possibility, Purpose, Reason, Comparison, Contrast.

http://www.rpsc.gov.in/syllabus.html
http://www.rpsc.gov.in/Syllabus_jr_Account_Acct_TRA.pdf

Part – ‘B’ :-
1. Comprehension of a given passage.
2. Report Writing
or
Business Letters
(B) General Knowledge & Every day Science (Objective Type) 100 Three hours
(C) Mathematics (Objective Type) 100 Three hours

OPTIONAL PAPERS
Code No. Optional Papers Marks 100 each Three Hours
01 Book Keeping and advanced Accountancy
1. Accounting- meaning, nature, functions and usefulness, types of accounting, accounting equation, generally accepted accounting concepts, principles and conventions.
2. Accounting process: journals and ledgers leading to preparation of trial balance and preparation of final accounts.
3. Preparation of bank reconciliation statement.
4. Rectification of errors.
5. Accounting for Depreciation–need significance of depreciation, methods of providing depreciation.
6. Accounting for Bills of Exchange – bills receivable and payable, acceptance, endorsement, discounting, retirement, dishonour and renewal of bills.
7. Receipts and payments account and income and expenditure account and balance sheet.
8. Single entry system – preparation of accounts from incomplete records.
9. Average due date and Account current.
10. Control Accounts i.e. self-balancing ledgers and sectional ledgers.
11. Accounting for Consignment and Joint ventures.
12. Partnership accounts :
(i) Fundamentals – capital, fixed and fluctuating, adjustments for change in profit sharing ratios, revaluation of assets and goodwill, joint-life policy.
(ii) Reconstitution of the firm – Admission, Retirement and Death of a partner.
(iii) Dissolution of partnership including piecemeal distribution.
13. Basic principles relating to Hire purchase and Instalment payment system.
14. Insurance claims.
15. Company Accounts: Issue of shares, forfeiture of shares, reissues of shares and buy-back of shares.

02 - INDIAN ECONOMICS AND BUSINESS METHOD
Basic features and problems of Indian Economy including India and World Economy. Economic Policy, Agriculture Policy, Industrial Policy, Export-Import Policy and Fiscal Policy of India. Meaning, objects, importance and achievements of Economic Planning. Features of Tenth and Eleventh Five Year Plans. Population explosion – causes, bad evils & remedies. Relation between Population and Economic growth. Poverty, Unemployment and Economic disparities in India. Significance of Agriculture in Indian Economy, Agriculture Trade, Agriculture Finance, Agriculture Marketing. Indian Agriculture and World Trade Organization. Industrial growth and prospects in India. Problem of Low Capital formation and Inflation – Causes and remedies. Role and problems of Public Sector in India. Impact of Economic Liberalization on Agriculture, Industry and Trade. Role of Multi-national Corporations in Indian Economy. Foreign Trade- Volume, Composition and Direction. Importance of Export Promotion and Government Efforts for Export Promotion. National and Per Capita Income – Concept, Distribution and Computation methods. Economy of Rajasthan – basic characteristics, development and prospects of Agriculture, Industry, Tourism & Power Projects. Business – Concept, Nature, Scope, Objectives and Social Responsibilities of Business. Forms of Business Organizations – Sole Tradership, Partnership, Joint Stock Company. Joint and Public Sector and Co-operatives – Functions, Importance and Limitations. Entrepreneurship – Concepts (Old and New), Importance, Causes of Low Development of Entrepreneurship in India & Suggestions. Role of District Industries Centres. Stock Exchange – Meaning, Importance, Listing Procedure and Transaction method. Speculation and gambelling. Negotiable Instruments – Meaning, types (Cheque, Bills of Exchange and Promisory Note). Business Finance – Sources, Merits and Demerits. Advertising and Sales Promotion – Meaning, Importance, Methods. Consumer Protection – Concepts, Rights of Consumers & Remedies against consumer exploitation.