Syllabus for Subordinate Accounts/Audit Service (SAS)- 2018- Group- I: Detailed Syllabus - Exams Corner: Latest News and Employment Updates

Saturday, June 16, 2018

Syllabus for Subordinate Accounts/Audit Service (SAS)- 2018- Group- I: Detailed Syllabus


The new revised syllabus will be applicable with effect from 2017 Annual/main Examination

Revised Syllabus for Subordinate Audit/ Accounts Service

(SAS)Examination(all branches)

GROUP – I

PC 1: Language Skill (for all branches)



Duration 2 ½ hours,

A. Verbal and Reading Abilities Basics


Maximum Marks: 100.

30 marks



ii.        Verbal Reasoning

iii.       Sentence Correction

iv.        Idioms and phrases

v.        Grammar Applications

vi.        Antonyms

vii.        Synonyms

viii.       Vocabulary Skills

ix.        Writing Styles

x.        Arranging sentences in order

xi.        Comprehension of passages: (Science passage, socio-economic passage, Business passage, Entertainment passage etc.)

B.    Drafting and Writing Abilities Basics                                                                               70 marks

i.        Précis of any topic 25marks
ii.        Drafting of an official letter, giving the facts, as directed in the question. 15 marks
iii.   Draft Para to be drafted from material provided
30
marks


Section ‘A’ will contain multiple choice objective questions and Section ‘B’ the subjective questions to be answered in computer mode only.

Reference books:

1.     Books which may contain questions, Standard of which is similar to the Indian Banking Services for Clerical Grade and Probationer Officers.

2.     Karyalay Sahayika a book published by Kendriya Sachivalaya, Hindi Parishad, New Delhi.
3.     Style Guide as prescribed by the Department.

4.     Précis and Draft by Muthuswamy and Brinda

5.     MSO Audit Section 7 Chapter 3 Preparation of Audit Report




PC 2 :Logical, Analytical and Quantitative Abilities (All branches)

Duration 2 hours, Maximum Marks: 100 Section I 70 Marks



(A)      DATA INTERPRETATION

i.          Data Tables

ii.          Pie Charts

iii.          2 Dimensional Graphs

iv.          Bar Charts

v.          Venn Diagram

vi.          Geometrical Diagram

vii.          Pert Charts

(B)  DATA SUFFICIENCY

(C)  REASONING

i.          Deduction

ii.          Logical connectives.

iii.          Selections

iv.          Distribution

v.          Circular arrangement

(D)  QUANTITATIVE ABILITY

i.          Probability and chance

ii.          Simple Equation

iii.          Ratio-Proportion-Variation

iv.          Percentages

v.          Profit & Loss

vi.          Simple Interest and Compound Interest

vii.          Weighted Averages

Section II                                                                                                                                              30 marks

(E) Statistics & Statistical Sampling

i.          Introduction to statistics.:Variable as attribute of an entity, Primary Data and Secondary Data, Descriptive and Numerical Data, Concept of Discrete and continuous data, Basic concepts of Data Analysis,Box plotting of Data

ii.          Statistical concepts of classification of Data, Geographical Classification, Chronological classification, conditional classification, qualitative classification, quantitative classification.

iii.          Class interval, Frequency Distribution and Histograms

2


iv.          Arithmetic Mean and Geometric Mean, Median, Mode-Concepts and inter se comparison and their interpretation
v.          Range, Variance, Standard Deviation, Quartile Deviation and Coefficient on Variance – Concepts & inter se comparison and their interpretation
vi.          Concepts of Skewness& Kurtosis and their interpretation

vii.          Sampling:

What is Statistical Sampling?

Statistical Sampling vs. Non- Statistical Sampling Advantage of Statistical Sampling
Random Number Table & Sampling

Sampling Error vs. Non-Sampling Error

Simple Random Sampling (with and without replacement)Systematic Random Sampling

Systematic Random Sampling Stratified Random Sampling Cluster Sampling

Probability Proportional to Size Sampling Multi-Stage Sampling
Attribute & Variable Sampling Step-by-step Sampling
Discovery Sampling

Monetary Unit Sampling Audit Hypothesis Testing

Normalisation – meaning and objective Estimation:

(i)  Sample size and estimation of Single Mean for un-stratified (Simple Random) Sampling
(ii)  Sample size and estimation of Single Proportion for un-stratified (Simple Random) Sampling

Scatter Diagram in Statistics and interpreting, Scatter Diagrams, correlation and regression.

Reference books

1.        Books which may contain questions, Standard of which is similar to the Indian Banking Services for clerical grade and Probationer Officers.
2.     Single compilation covering the whole syllabus –a single compilation will be prescribed as and when it is ready.
3.     Fundamentals of Mathematical Statistics (Latest Edition) by Shri S.C.Gupta and V.K.Kapoor published by Sultan Chand & Sons (for advance study)
4.     An Introduction to Statistical Methods (Latest Edition) published by S Chand Publishing (for elementary study)



PC 3 :Information Technology (Theory) (all branches) Duration 2 hours,




Maximum Marks: 100


(A)      Operating system: What is an OS, What are its key functions, the evaluation of OS, what are the popular types of OS, basics of UNIX and Windows, advantages of open source OS like Linux, Networks OS.

(B)      Application  Software:  Concepts,  basic  application,  specific  use  applications,

Development of customized applications, Payroll and Accounting applications, Inventory management applications in PSUs, ERPs. Basic concepts of ERP, Types of ERP Systems , advantages of ERP, factors to be considered for implementing for ERP, and causes of failure of ERP

(C)      Networks: Basic concepts, uses of networks in sharing of resources, Backups, common types of networks; LAN/WAN/Internet, server based networks, client server model, P2P network media, wireless networks, Threats to networks, the internet world. Cloud and cloud computing.

(D)      Basic concepts of database management: understanding simple databases, advantages of working with a database, RDBMS, Basic concepts SAP-ERP and Oracle Financials, common corporate database systems.

(E)      Security of Information assets: Security threats to data, hardware and users, common types of hacking, protective measures, backups,etc.

(F)       Familiarity with the provisions of the IT Act 2000 ( including subsequent amendments to the IT Act)

(G)     General awareness about the National e-Governance Plan(NeGP) Meaning, e-Governance basics and few selected common e Governance Projectslike Computerization of Land Records, Vahan (Registration of Vehicles) and Sarthi (issue of Driving Licenses), and e-District. (Reference respectiveweb sites of the topics mentioned),
(H)      IT Audit

1.     IT Controls

General Controls

Application Controls

Risk area and IT security.

2.     System Development Life Cycle

Audit of systems under development






Books Suggested:-

1.  IT Act, 2000.

2.  “Introduction to Computers” by Peter Norton, published by Tata McGraw-Hill Education Private Limited, New Delhi

3.   Information Technology Audit Manual Volume- I .Section 1 -Introduction (Pages 6-8), Section 7-Controls (Pages 37 to 43), Section-8 (Audit of General Controls) (pages 44-71) and Section 9 (Audit of Application Controls) (pages 72-84).

4.     Checklist for Involvement of Audit in the System Development Phases of Information Technology Systems printed by the IT Audit Wing (iCISA)

5.     IT Audit Manual (Volume -III) Audit Programmed for Specific Applications - (Page 70 to 93).

6.      The respectiveWeb sites of the topics mentioned under section G.






PC4 :Information Technology (Practical) (all branches)



Duration 2 hours,

I             Word 2013


Maximum Marks: 100

25 Marks



(A)           Basic and Mid-level

Creating and managing documents, Formatting a document, Customizing Options and Views for Documents, Configuring Documents to Print or Save, Formatting Text, Paragraphs, and Sections, Creating Tables and Lists, Creating and Modifying a List, Applying References ,Inserting and Formatting Objects,

(B)           Advanced Topics

Managing and Sharing Documents: Managing Multiple Documents, Preparing Documents for Review, Managing Document Changes and Designing Advanced Documents: Applying Advanced formatting, Applying Advanced Styles, Creating Advanced References: Create and Manage Indexes, Creating and Managing Reference Tables and Manage forms, Fields, and Mail Merge Operations.

II           EXCEL 2013                                                                                                           35 Marks

(A)           Basic and Mid-Level

Creating and Managing Worksheets and Workbooks: Creating Worksheets and Workbooks, Navigating Through Worksheets and Workbooks, Formatting Worksheets and Workbooks, Customizing Options and Views For Worksheets and Workbooks and Configuring Worksheets and Workbooks to Print Or Save. Cells and Ranges: Inserting Data in Cells and Ranges, Formatting Cells and Ranges and Ordering and Grouping Cells and Ranges. Tables: Creating and Modifying Table. Formulas and Functions: Applying Cell Ranges and References in Formulas and Functions. Charts and Objects: Creating and Formatting A Chart and Inserting and Formatting an Object

(B)           Advanced Topics

Managing and Sharing Workbooks: Managing Multiple Workbooks, Preparing A Workbook For Review and Managing Workbook Changes. Applying Custom Formats and 'Layouts: Applying Custom Data Formats, Applying Advanced Conditional Formatting and Filtering, Applying Custom Styles and Templates. Creating Advanced Formulas: Applying Functions in Formulas: Look Up Data With Functions, Applying Advanced Date and Time Functions and Creating Scenarios. Creating Advanced Charts and Tables: Creating Advanced Chart Elements, Creating and Managing Pivot Tables and Creating and Managing Pivot Charts.









III         Access 2013 Basic (Awareness)                                                                     25 Marks

Creating and Managing a Database: Creating a New Database, Managing Relationships and Keys, Navigating Through a Database, Protecting and Maintaining a Database and Printing and Exporting a Database. Building Tables: Creating a Table, Formatting a Table, Managing Records and Creating and Modifying Fields. Creating and Modifying Queries: Creating a Query, Modifying a Query, and Utilizing Calculated Fields and Grouping within a Query. Creating Forms: Creating a Form, Setting Form Controls and Formatting a Form. Creating Reports: Creating a Report, Setting Report Controls and Formatting a Report.

IV         Power Point 2013                                                                                                  15 Marks

Create and Manage Presentations: Creating A Presentation, Formatting A Presentation Using Slide Masters, Customizing Presentation Options and Views, Configuring Presentations to Print or Save and Configuring and Present Slideshows. Inserting and Formatting Shapes and Slides: Inserting and Formatting Slides, Inserting and Formatting Shapes and Ordering and Grouping Shapes and Slides. Creating Slide Content: Inserting and Formatting Text, Inserting and Formatting Tables, Inserting and Formatting Charts, Inserting and Formatting Smart Art, Inserting and Formatting Images and Inserting and Formatting Media. Applying Transitions and Animations: Applying Transitioning Between Slides, Animating Slide Contents and Setting Time for Transitions and Animations. Managing Multiple Presentations: Merging Content from Multiple Presentations, Tracking Changes and Resolving Differences and Protecting and Sharing Presentations.

Reference Books :

1.          Microsoft Word 2013 Step by Step (Lambert & Cox)

2.          Microsoft Word 2013: Fast and Easy (Edward Jones)

3.          Word 2013 In Depth (Faith Wempen)

4.          Microsoft Excel 2013 Step by Step (Frye)

5.          Microsoft Excel 2013 AII-In-One for Dummies (Greg Harvey)

6.          Excel 2013 In Depth (Bill Jelen)

7.          Microsoft Access 2013 Step by Step (Lambert &Cox)

8.            Learning Microsoft Access 2013 Beginner Level 1: Build Databases with Microsoft Access (Richard Rost)
9.         Microsoft Power point 2013 Step by Step (Lambert. & Cox)

10.     Microsoft Power point 2013 AII-In-One for Dummies (Greg Harvey)





PC 5 :Constitution of India, Statutes and Service Regulations (Civil Accounts, Civil Audit, Local Audit, P&T Audit and Commercial Audit)

Duration 2 hours,                                                                                                    Maximum Marks: 100

A. Service Regulations

I. Common Subjects:                                                                                     30%

Provisions of the following Rules:

1.  Central Civil Services (Joining Time) Rules,

2.  Central Civil Services (Pension) Rules,

3.  Defined Contribution Pension Scheme,(New Pension Scheme)

4.  Central Civil Services (Leave) Rules,

5.  Central Civil Services (Classification, Control and Appeal) Rules,

6.  Central Civil Services (Conduct) Rules

II. Specific Subjects:
40%
Provisions of the following Rules:

1.  Fundamental Rules,

2.  Travelling Allowances Rules as contained in the Supplementary Rules,

3.  General Provident Fund (Central Services) Rules,

4.  Central Civil Services (Medical Attendance) Rules,

5.  Central Civil Services (LTC) Rules,

B. Constitution of India, Acts, Regulations:
30%
Provisions of

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

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

2. Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971
3. Regulations on Audit and Accounts -2007






Suggested Readings:

1.     Central Civil Services (Joining Time) Rules,

2.     Central Civil Services (Pension) Rules,

3.     Defined Contribution Pension Scheme, (New Pension Scheme)


4.     Central Civil Services (Leave) Rules,

5.     Central Civil Services (Classification, Control and Appeal) Rules,

6.     Central Civil Services (Conduct) Rules

7.     Fundamental Rules,

8.     Travelling Allowances Rules as contained in the Supplementary Rules,

9.     General Provident Fund (Central Services) Rules,

10.  Central Civil Services (Medical Attendance) Rules,

11.  Central Civil Services (LTC) Rules

12.  Constitution of India Bare Act.

13.  Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971
14.  Regulations on Audit and Accounts -2007







PC 6 :Constitution of India, statutes andDefence Service Regulations. (Defence Audit)



Duration 2 hours,

A. Service Regulations


Maximum Marks: 100



I.      Common subjects.

Provisions of the following Rules:


30%



1.   Central Civil Services (Joining Time) Rules

2.   Central Civil Services (Pension ) Rules

3.   Defined Contribution Pension Scheme (New Pension Scheme )

4.   Central Civil Services (Leave) Rules,

5.   Central Civil Services (Classification, Control and Appeal Rules)

6.   Central Civil Services (Conduct ) Rules

II.
Specific subjects.
40%

Provisions of the following Rules/Regulations:

1.     Pay and Allowances Regulations for Officers of Army

2.   Pay and Allowances Regulations for JCOs, ORs and Non- Combatant  for



Army


3.
Pay and Allowances Regulations for Navy

4.
Pay and Allowances Regulations for
IAF

5.
Pension Regulations for Army Officers Part I & II

6.
Pension Regulations 1964(Navy)


7.
Pension Regulations IAF Part I &II


8.
Leave Rules for services Part I (Army)

9.
Leave Rules for services Part II (Navy)

10.
Leave Rules for services Part III (Air Force)

11.
Travel Regulation


12.
Supplementary Rules: Travelling Allowance Rules

13.
Fundamental Rules Chapter I to VI ,VIII and IX

14.
Defence Service Regulation

B
Constitution of India ,Acts,Regulations:
30%

Provisions of:

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

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.

2.     Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971.
3.     Regulations on Audit and Accounts -2007.



Suggested Readings

1.     Central 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

7.     P&A Regulations for Officers of Army

8.     P&A Regulations for JCOs, ORs and Non- Combatant for Army

9.     P&A Regulations for Navy

10.  P&A Regulations for  IAF

11.  Pension Regulations for Army Officers Part I & II

12.  Navy (Pension) Regulations 1964

13.  Pension Regulations IAF Part I &II

14.  Leave Rules for services Part I (Army)

15.  Leave Rules for services Part II (Navy)

16.  Leave Rules for services Part III (Air Force)

17.  Travel Regulation

18.  Supplementary Rules :Travelling Allowance Rules

19.  Fundamental Rules

20.  Defence Service Regulation

21.  Constitution of India Bare Act.

22.  Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971
23.  Regulations on Audit and Accounts 2007





PC 7 : Constitution of India Statutes, Service Regulations, including related accounts /audit procedures (Railway Audit)

Duration 2 hours,                                                                                                  Maximum Marks: 100

A. Service Regulations

I. Common subjects
30%
Provisions of the following Rules/schemes:

1.
Central Civil Services (Joining Time) Rules,

2.
Central Civil Services (Pension) Rules,

3.
Defined Contribution Pension Scheme, (New Pension Scheme)

4.
Central Civil Services (Leave) Rules,

5.
Central Civil Services (Classification, Control and Appeal) Rules,

6.
Central Civil Services (Conduct) Rules

II. Specific subjects
40%
Provisions of the following Rules/Acts:

1.  Indian Railway Establishment Code Vol. I & II

2.  Indian Railway Establishment Manual

3.  Manual for Railway Pension Rules

4.  Hours of Employment Regulation Act

5.  Workmen’s Compensation Act

6.  Payment Wages Act

7.  Minimum Wages Act

8.  Factories Act

9.  Railway Audit Manual (Chapter XV –Establishmentand Provident Fund Audit)

B. Constitution of India, Acts, Regulations
30%
Provisions of the following

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

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.

2.          Comptroller and Auditor General’s (DPC) Act 1971

3.          Regulation on Audit and Accounts, 2007



Suggested readings:

1.     Central 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

7.     Indian Railway Establishment Code Vol.I& II

8.     Indian Railway Establishment Manual

9.     Manual for Railway Pension Rules

10.  Hours of Employment Regular Act

11.  Workmen’s Compensation Act

12.  Payment Wages Act

13.  Minimum Wages Act

14.  Factories Act

15.  Railway Audit Manual

16.  Constitution of India

17.  Comptroller and Auditor General’s (DPC) Act 1971

18.  Regulation on Audit and Accounts, 2007

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