Posts
SAS GROUP- II
PC8 :Financial Rules and
Principles of Government Accounts (Civil Accounts, Civil Audit and Local Audit)
Duration 2 hours, Maximum Marks: 100
I.
Financial
Rules.
1. Provisions
of Central Government Accounts (Receipts and Payments) Rules, 1983
2. Provisions
of General Financial Rules 2017
3. Provisions
of Delegation of Financial Powers Rules (DFPR) 1978
II.
Principles
of Civil Accounts
1. Provisions
of Government Accounting Rules, 1990
2.
Provisions of 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
3. List of
Major and Minor Heads of Accounts of Union and States ( LMMH )
4.
Provisions of Civil Accounts
Manual issued by Controller General of Accounts, Ministry of Finance,
Department of Expenditure:Chapters 1-10 and Chapter 13 and Chapter 17.
Reference Books
1. Central
Government Account (Receipts & Payments) Rules 1983
2. General
Financial Rules 2017
3. Delegation
of Financial Powers Rules (DFPR) 1978
4. Government
Accounting Rules 1990 published by Controller General of Accounts
5. Comptroller
& Auditor General Manual of Standing Orders (A&E) Vol. II
6. List of
Major and Minor Heads of Accounts of Union and States ( LMMH )
7.
Civil Accounts Manual, issued by
Controller General of Accounts, Ministry of Finance, Department of Expenditure,
Duration
2 hours, Maximum Marks: 100
I.
Financial
Rules.
1. Government
Accounting Rules 1990.
1. Chapter 1
-Introductory,
2. Chapter 2
–General Outlines of the System of Accounts,
3. Chapter
3- Basic Structure of the Form of Accounts.
2. General
Financial Rules 2017
3. Delegation
of Financial Powers Rules 1978
4. Financial
Regulations I & II
II.
Principles of Defence Accounts
1. Budgetary
process for Defence Service Expenditure.
2. Manual of
Audit Department - Vol I Part B -Chapter 18 –(Accounts Section).
3. Defence
Accounts Code
4.
Classification Hand Book of
Defence Services Receipts and Charges,Debt and Remittances heads with code
numbers.
5. DAD OM
Part II Vol I and Part IV
6. Defence
Audit Code(Chapter 18)
Suggested Readings:
1. Government
Accounting Rules 1990 : Chapters 1,2,& 3
2. General
Financial Rules 2017
3. Delegation
of Financial Powers Rules 1978
4. Financial
Regulations I & II
5. Manual of
Audit Department
6. Defence
Accounts Code.
7. Classification
Hand Book of Defence Services Receipts and Charges
8. DAD OM
Part II Vol I and Part IV
9. Defence
Audit Code (Chapter 18)
Duration
2 hours, Maximum Marks: 100
I.
Financial
Rules
Provisions of following Rules
A. General
Financial Rules, 2017
B.
Central Government Accounts
(Receipt & Payments) Rules, 1983 as related to and affect P&T Account).
C.
Schedule of Financial powers of
Postal Services Board, Deptt. of Posts Rules, 1978
D. Delegation
of Financial Powers Rules, 1978
II.
Principles
of Postal Accounts
Provisions relating to following Manuals/ Rules
A. Postal Accounts Manual, Volume-1
1.Definitions
and General system of Accounts
2. Organization
and control
3. Postal
Accounts Work
4. Book and
Compilation
5.Remittance
6.Annual
Accounts of Central Government
7.Transfer
Entries Journal and ledger
8.Cost
Calculation
9. Capital
Accounts
10. Checking
of receipts
11. Internal
check inspections
12. Appendix –
V to Postal Accounts Manual, Volume-1
B. Government Accounting Rules, 1990
C. P&T FHB Volume-I (All Chapters and all
appendices
D. Civil Accounts Manual ( such portions as relates to
Postal Accounts )
E.
Postal
FHB Volume-II (All chapters and appendices except Appendix-V)
F.
Postal
Manual Volume-VI.
(i)
General rules relating to Money Order Department
(ii)
Money Orders
G. Postal Accounts Manual Volume-II
1. Post
office Certificate
2. Inland
Money Orders, Foreign Money Orders and IMO (Instant Money Order)
3. Indian
Postal Orders and eIPO (Electronic Indian Postal Order)
4. Saving
Bank etc.
H. Manual of S.B. Control Pairing and Internal Check
Organization
I.
Post
Office Guide (Part-I)
J.
Post
Office Guide (Part-IV)
Books Suggested
1. General
Financial Rules, 2017
2. Central
Government Accounts (Receipt and Payment Rules) 1983.
3. Schedule
of Financial powers of Postal Services Board, Deptt. of Posts Rules, 1978
4. Delegation
of Financial Powers Rules, 1978
5. Postal
Accounts Manual, Volume-Ialong with Appendix-V
6. Government
Accounting Rules, 1990
7. P&T
FHB Volume-I
8. Civil
Accounts Manual.
9. Postal
FHB volume-II
10. Postal
Manual Volume-VI (Part-II )
11. Postal
Accounts Manual Volume-II
12. Manual of
S.B. Control pairing and Internal Check Organization
13. Post
Office Guide (Part-I)
14. Post
Office Guide (Part-IV)
PC11 : Financial Rules,
Principles of Government Accounts/Audit and Works Expenditure (Railway Audit)
Duration
2 hours, Maximum Marks: 100
I.
Financial
Rules
1. Provisions of General Financial Rules 2017
Financial Audit
Provisions
of
2. C&AG
MSO (Audit), 2002 - Section III
1. Appropriation
Audit (Chapter XV)
2. Certification
of Finance Accounts and Appropriation Accounts (Chapter XVI)
3. Financial
Attest Audit Manual
II.
Principles
of Railway Accounts
Provision
contained in following Codes/Manuals
1.
Indian
Railways Administration and Finance – An introduction
1. Evolution
of Indian Railways Historical Background (Chapter I)
2. Structure
and objectives of Railway Management (Chapter II)
3. Railways,
The Public and Parliament (Chapter III)
4. Employee
relations (Chapter IV)
5. Management
Accountability (Chapter V)
6. Electronic
Data Processing and General Application (Chapter VI)
7. The
Separation Convention (Chapter VII)
8. Operational
& Financial Planning (Chapter VIII)
9. Economics
of Rail Transport (Chapter IX)
10. Advances
& arrear claims (Chapter X)
11. Disallowances
and objections (Chapter XI)
12. Records
of service (Chapter XII)
2.
Indian
Railways Finance Code Vol I
1. Financial
organization and historical background (Chapter I)
2. Financial
Appraisal of Railway Projects (Chapter II)
3. Railway
Budget (Chapter III)
4. Parliamentary
Financial Control Appropriation Accounts (Chapter IV)
5.
Budgetary And Expenditure Control
Financial/ Management Reporting (Chapter V)
6. Contracts
General Principles (Chapter VI)
7. Allocation
of Expenditure (Chapter VII)
8. Inter
Railway and Inter Departmental Service (Chapter VIII)
9. Inter
Railway and Inter Departmental Service (Chapter IX)
10. Petty
Contingent Expenses Cash Imprest (Chapter X)
3.
Indian Railways
Finance Code Vol II
1. Classification
of Revenue Expenditure (Appendix-I)
2. Classification
of Capital and Other Works Expenditure ( Appendix-II)
3. Classification
of Earnings (Appendix-III)
4.
Indian
Railway Code for Accounts Department Part I
1. Departmental
Regulations (Chapter I)
2. Structure
of Railway Accounts (Chapter II)
3. Compilation
of Railway Accounts (Chapter III)
4. Remittance
transactions India (Chapter IV)
5. Remittance
transactions outside India (Chapter V)
6. Suspense
accounts (Chapter VI)
7. Annual
accounts and returns (Chapter VII)
8. Internal
check (Chapter VIII)
9. Provident
fund accounts (Chapter IX)
10. Internal
check of pension payments (Chapter X)
11. Bills
(Chapter XI)
12. Check of
establishment charges general (Chapter XII)
13. Check of
pay rolls-officers (Chapter XIII)
14. Check of
pay rolls staff (Chapter XIV)
15. Finance
functions (Chapter XV)
16. Miscellaneous
expenditure(Chapter XVI)
17. Inspection
of Executive Offices (Chapter XVII)
18. Security
deposits (Chapter XVIII)
19. Cash and
pay department (Chapter XIX)
Works Expenditure and Accounts
5.
Indian
Railway Code for Engineering Department
1. Organisation
and Administration (Chapter I)
2. Traffic
Survey (Chapter III)
3.
Engineering Survey Reconnaissance
-Preliminary and Final Location Surveys (Chapter IV)
i)
Project Engineering Estimation of
Cost and Construction Schedule (Para 525-540
ii) Techno
economic survey reports (Para 555 to 576)
4. Investment
Planning and Works Budget (Chapter VI)
5. Estimates
(Chapter VII)
6. Rules of
acquisition of Land (Chapter VIII - Para 805, 851 to 855)
7. Execution
of Works (Chapter XI)
8. Contracts
for Works (Chapter XII)
9. Initial
records (Chapter XIII)
19
11. Expenditure
and Budgetary Control (Chapter XV)
12. Commissioning
of Railway Projects (Chapter XVI)
13. Completion
of Railway Projects (Chapter XVII)
14. Miscellaneous
Works (Chapter XVIII)
15. Building
and rents (Chapter XIX)
Railway Audit
6.
Railway
Audit Manual
1. Expenditure
on Railway Audit (Chapter VI)
2. General
instructions regarding extent and procedure of Audit (Chapter VIII)
3. Distribution
of work (Chapter IX)
4. Selection
of documents for Audit (Chapter X)
5. Review of
Audit (Chapter XI)
6. Works
Audit (Chapter XVI)
7. Audit of
General Books and Accounts (Chapter XIX)
8. Appropriation
Audit (Chapter XX)
Suggested readings:
1. General
Financial Rules, 2017
2. C&AG
MSO (Audit), 2002
3. Financial
Attest Audit Manual issued by C&AG of India
4. Indian
Railway Administration and Finance – An Introduction
5. Indian
Railways Finance Code Vol.I& II
6. Indian
Railway Code for Accounts Department Part I
7. Indian
Railway Code for Engineering Department
8. Railway
Audit Manual
Duration 2 hours, Maximum Marks: 100
I. Financial
Rules and Principles of Govt. Accounts in the following Rules
1.
Government Accounting Rules 1990:
–Chapter
on General outline of the system of Accounts.
1.
General Financial Rules, 2017
2.
Delegation of Financial Powers Rules, 1978
II.
Provisions
of following Chapters of Central Public Works Accounts Code
1.
Chapter-2: Definitions
2.
Chapter-3: General Outline of System of Accounts
3.
Chapter- 5: Appropriations
4.
Chapter-6: Cash
5.
Chapter- 7: Stores
6.
Chapter-8: Transfer Entries
7.
Chapter-9: Revenue Receipts
8.
Chapter 10: Works accounts
9.
Chapter-11: Accounts procedure for lump sum
contracts
10. Chapter-13:
Suspense Accounts
11. Chapter-15:
Deposits
12. Chapter
16:Non Government Works
13. Chapter-17:
Transactions with other Divisions, Departments and Government
14. Chapter-22:
Accounts of Divisional Officers
15.
Statement E: Treatment of
recoveries of Expenditure in the Accounts of the PublicWorks Department
III. International Public Sector Accounting Standards (IPSAS)
Reference Book:
1. Government
Accounting Rules 1990
2. General
Financial Rules 2017
3. Central
Public Works Accounts Code, First Edition, 1993 (Revised).
4.
Delegation of Financial Powers Rules, 1978
Duration 2 hours, Maximum Marks: 100
1.
Fundamental Principles of
Accounting- Meaning, Objectives, Types of AccountingInformation, Advantages and
Limitations, Qualitative Characteristics of AccountingInformation, Theory Base
of Accounting-Basic Concepts and Conventions, GenerallyAccepted Accounting
Principles (GAAP).
2. Accounting
Process: from recording of transactions to preparation of FinancialStatements,
Preparation of Bank Reconciliation Statement, Trial Balance, Rectification
ofErrors.
3. Depreciation,
Provisions and Reserves.
4. Bill of
Exchange, Promissory Notes and Cheques.
5. Financial
Statements- Sole proprietorship concerns, Not-for-profit Organisations,analysis
of Financial Statements.
6. Accounting
Standards issued by ICAI.
7. International
Public Sector Accounting Standards (IPSAS) of IFAC.
Books Suggested:
1. Principles
and Practice of Accountancy by R.L Gupta and V.K Gupta.
2. Introduction
to Accounting by T.S Grewal,
3. Compendium
of Accounting Standards by ICAI,
4.
IFAC Handbook of International
Public Sector Accounting Board (available at website (http://www.ifac.org)
PC 14 : Financial Accounting with Elementary Costing (Civil Audit, Local
Audit,Defence Audit, Railway Audit & P&T Audit)
Duration 2 hours,
Maximum Marks: 100
Financial Accounting: 40 Marks
1.
Financial Accounting: Nature and
Scope, Limitations of Financial Accounting, Basic concepts and Conventions,
Generally Accepted Accounting Principles (GAAP).
2.
Accounting Process: From
recording of transactions to preparation of Financial Statements, Preparation
of Bank Reconciliation Statement, Trial Balance and Rectification of Errors.
3. Depreciation,
Provisions and Reserves.
|
4.
|
Financial Statements:
|
Sole Proprietorship Concerns,
Analysis of
|
Financial
|
|
|
Statements.
|
|
|
|
5.
|
Accounts
of Joint Stock Companies.
|
|
|
|
Accounting Standards:
|
|
20 Marks
|
|
1.
Accounting Standards issued by
Institute of Charted Accountants of India andIND AS notified by the Ministry of
Corporate Affairs
2. Uniform
Format of Accounts for Central Autonomous Bodies
Cost Accounting Topics: 40 Marks
1. Introduction
2. Materials
3. Labour
and Direct Expenses
4. Overheads
(I) Factory Overheads
5. Overheads
(II) Office and Administrative, Selling and Distribution Overheads
6. Marginal
Costing,
7. Production
Accounts and Cost Sheets
8. Process
Accounts
Books Suggested:
8. Introduction
to Accounting by T.S. Grewal
9. Principles
and Practice of Accountancy by R.L Gupta and V.K. Gupta
10. Financial
Accounting by S.N Maheshwari
11. Cost
Accounting by Shukla, Grewal and Gupta
12. Compendium
of Accounting Standards of ICAI
13. Essentials
of Cost Accounting by V.K. Saxena and C.D. Vashist
14. Indian Accounting Standards – an overview of the Institute of Charted
Accountants of India and pronouncements on IND AS.
Duration 2 hours, Maximum Marks: 100
1.
Basic concepts of Accounting:
single and double entry, Books of Original Entry, Bank Reconciliation, Journal,
Ledgers, Trial Balance, Rectification of Errors, Adjusting and closing entries,
Manufacturing, Trading, Profit & Loss and Profit & Loss Appropriation
Accounts, Balance Sheet, Distinction between Capital and Revenue Expenditure,
Depreciation Accounting, Valuation of Inventories, Non-profit organisations
Accounts,Receipts and Payments and Income & Expenditure Accounts, Bills of
Exchange, Self Balancing Ledgers.
2. Accounting
concepts and conventions.
3. Royalty
and Lease Accounts
4. Company
Accounts including Consolidated Financial Statements
5. A.-
Uniform format for accounts for Central Autonomous Bodies
B.-Accounts of Public Utilities Enterprises: Accounting formats
prescribed by Electricity Act, (Electricity utility), Banking Companies, Non
banking Companies, Insurance companies, Transport Companies
6. Branch
and Departmental accounts (including Foreign Branch Accounts)
7. Cash and
Funds Flow Statement, Working Capital
8. Accounting
Standards prescribed under section 133 of the Companies Act, 2013.
9. Accounting
Standards of ICAI /IND AS notified by Ministry of Corporate Affairs
10. Concepts
of interim reporting, Segment reporting, Corporate Social Responsibility
11. Accounting
for JVs and Public Private Partnerships
Books Suggested
1. Advanced
Accountancy by RL Gupta.
2. Advanced
Accounts by Shukla, Grewal & Gupta.
3. Notification
issued for Depreciation Accounting.
4. Companies
Act, 2013.
5.
Accounting formats prescribed by
Electricity Act, Reserve Bank of India and Insurance Regulatory Development
Authority of India.
6. Indian
Accounting Standards(InD AS)included in part B of Annexure to Ministry of
Corporate Affairs Notification dated 16th February 2015, relating to
issues of companies(Indian Accounting Standards) Rules 2015.
Duration 2hours, Maximum Marks: 100
Provisions of following Codes/Manuals
1. Central
Public Works Accounts Code with Appendices
2. Accounts
Code Volume-III
3. Comptroller
and Auditor General’s Manual of Standing Orders (A&E) Volume-I
(i) Chapter 8
– Accounts of Public Works
(ii) Chapter 9
– Accounts of Forests
4. CPWD
Works Manual2014
Reference Books:
1. Central
Public Works Accounts Code ,First Edition 1993 (Revised)
2. Comptroller
& Auditor General Manual of Standing Orders (MSO) (A&E) Volume-I
3. Central
Public Works Department Works Manual2014.
Duration 2 hours, Maximum Marks: 100
Defence Audit.
1.
Defence Organisation and Roles of
Branches of services and Inter Services Organisation.
2. Provisions
ofDefence Audit Code (Other than Chapter 18)
3. Provisions
ofFinancial Attest Audit Manual
4.
Audit of Defence Appropriations Accounts
5.
Works Accounting and Auditing Procedures
6.
Ordnance Factory Auditing Procedures
7.
Provisions ofRegulations and
Procedures for Army, Navy and Air Force and other audits
8. Audit of
Border Road Organization
9. Audit of
Defence Estate Organisation
Suggested Readings:
1.
For MoD, Army, Navy and Air
Force: www.mod.nic.in www.indianarmy.nic.in www.indiannavy.nic.in
www.indianairforce.nic.in
2.
for Inter-Service Organisations: www.mod.gov.in/writereaddata/AR_2013/Eng/ch9.pdf
(This is the annual report wherein the Ministry mentions briefly the functions
of the Inter-Service Organisations. The candidates can also refer the latest
Annual Reports on the website)
3. Financial
Attest Audit Manual issued by C&AG of India
4. Defence
Audit Code.
5. Regulations
of Military Engineering Services,
6. Unit
Accountant’s Manual (AAO’s MES Manual)
7. Defence
Accounts Department OM Part VI- Vol I,II and III
8. Defence
Audit Department Manual Vol I,II III and IV,
9. Army
Local Audit Manual (Part –I Vol I,II and III).
10. IAFW 2249
Conditions of Contract for MES, Defence Works Procedure
11. Factory
Accounting Rules
12. Air Force
Local Audit Manual and Naval Local Audit Manual
13. Store
Accounting Instructions
14. INBR 12,
Naval Store Keeping Instructions
15. IAP 501,
Indian Air Force Equipment Regulations
16. Military
Land Manual
17. Cantonment
Act and Laws
Duration 2 hours, Maximum, Marks:
100 Auditing Rules & Regulations
A. Provisions of C&AG’s Manual of Standing
Orders (Audit)
1. Function of the C&AG of
India (Section-I)
2. General
Principles and Practices of Audit (Section-II, Chapter 1-6)
3. Supplementary
Audit Instructions (Section-III, Chapter 1-24)
4. General
Instructions regarding Inspection & Local Audit (Section-VI, Chapter 1)
5. Results
of Audit (Section-VII, Chapters 1 to 4)
B. Provisions of P&T Audit Manual (Concurrent
Audit)
1.Organization
and Functions of P&T Audit wing under the C&AG of India
2. General
Instructions regarding audit of DoP Accounts
3. Establishment
Audit of Circle, Postal Accounts office
4. Pension
Audit
5. Audit of
PAOs
6. Appropriation
Audit
7. Finance
Accounts and Combined Finance and Revenue Accounts
8. Remittance
Audit
9. Custom
Duty
10. Audit of
Money Orders
11. Audit of
Indian Postal Orders
12. Audit of
Post Office savings certificates
C. Provisions of Financial Attest Audit Manual
D. Provisions of Post Office Savings Bank Manual Vol I
E. Provisions of Post Office Savings Bank Manual Vol
II
F. Audit ofFinancial Services:
International Money Transfer, Distribution of
Mutual Funds and Electronic Fund Transfer for the UTI, HDFC and IDBI Banks,
Rural Postal Life Insurance (RPLI)
G. Audit ofValue Added Service (VAS):
Speed Post,
Media Post, Data,
Speed Post Passport
Service, Flat rate
parcel,
Business parcel, ePayment, CENVAT Credit etc,
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.
H. Audit ofTechnology Developments:
Computer based Multipurpose Counter Machines (MPCMs), Transmission of
Money Order through Satellite, Hybrid Mail and Corporate Money Order Services
and
27
Automatic Mail Processing System
(AMPS), Computerized 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, Mail Network Optimization Project
(MNOP), Automatic Mail Processing Centers (AMPC), Print to Post, Remotely
managed Franking Machine (RMFM), Project Arrow .
Books Suggested
5. C&AG’s
Manual of Standing Orders (Audit)
6. P&T
Audit Manual (Concurrent Audit)
7. Financial
Attest Audit Manual of C&AG of India
8. Post
Office Savings Bank Manual Vol. I
9. P.O
Savings Bank Manual Vol. II
10. 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)
11. Instructions /Orders issued by DOP from time to time for operation and
accounting of VAS, Financial Services and Technological Changes.
12. Blue Book
on Project Arrow
Duration 2 hours, Maximum Marks: 100
Provision of following Acts/Rules/Codes/Manuals/Handbooks/orders
A.
C&AG
MSO (Audit), Section II, Chapter III
B.
Indian
Railway Code for Traffic Department (Commercial)
1. Organisation
and functions of the Commercial Department (Chapter I)
2. Rates and
fares (Chapter II)
3. Claims
for compensation and for refund of overcharges (Chapter III)
4.
Claims for compensation other
than those relating to loss etc. of goods and powers of General Manager's for
making ex-gratia payment to persons involved in accidents to trains (Chapter
IV)
5. Railway
User's Consultative Council and Committees (Chapter V)
6. Amenities
for Railway Users' (Chapter VI)
7. Catering
and Vending Services (Chapter VII)
8. Inter
modal transport (Chapter VIII)
9. Ticketless
Travel its check and prevention (Chapter IX)
10. Station
outstanding (Chapter X)
11. Wharfage
and demurrage (Chapter XI)
12. Mode of
payment of railway Freight and other Railway dues (Chapter XII)
13. Registration
of indents allotment and supply of wagons (Chapter XIV)
14. Postal
Traffic (Chapter XVI)
15. City
booking offices and out agencies (Chapter XVII)
16. Sidings
(Chapter XVIII)
17. Miscellaneous
(Chapter XIX)
C.
Indian
Railway Commercial Manual Vol I
1. Introductory(Chapter
I)
2. Passenger
Tickets (Chapter II)
3. Admission
to Platforms and Carriage of Passengers(Chapter III)
4.
Warrants, Concession Orders, High
Official Requisitions and Free Passes, etc. (Chapter IV)
5. Check and
Collection of Passenger Tickets(Chapter V)
6.
Reservation of berths, seats and
compartments and booking of Special Trains(Chapter VI)
7. Initial
Accounts and returns for Passenger Traffic(Chapter VII)
8. Booking
and delivery of passengers' luggage(Chapter VIII)
9. Booking,
Conveyance and Delivery of Parcels Traffic(Chapter IX)
10. Booking
of Animals and Birds(Chapter X)
11. Booking
of Certain Valuable Articles(Chapter XI)
12. Miscellaneous
Traffic(Chapter XII)
13. Initial
Coaching Books and Returns(Chapter XIII)
1. Booking
of Goods Traffic (Chapter XIV)
2. Loading
of Goods (Chapter XV)
3.
Clearance of Traffic in 'Smalls'
and Working of Repacking and Transhipment Sheds (Chapter XVI)
4. Unloading
and re-weighment of Inward Goods (Chapter XVII)
5. Delivery,
Rebooting and Diversion of Goods (Chapter XVIII)
6. Railway
Materials and Stores (Chapter XIX)
7. Initial
Books and Returns in connection with Goods Traffic (Chapter XX)
8. Claims
for Compensation and for Refunds of Overcharges (Chapter XXI)
9. Loss of
Property and Unclaimed (Chapter XXII)
10. Handling
of Goods, Parcels, etc. (Chapter XXIII)
11. Traffic
Receipts and Remittances (Chapter XXIV)
12. Sidings
(Chapter XXV)
13. Out-Aggrades,
City Booking Offices and other Ancillary services (Chapter XXVI)
14. Station Outstanding
(Chapter XXVII)
15. Catering and Vending Services, Contractual Gesturing and Vending,
Departmental Catering and Vending (Chapter XXVIII)
16. Commercial
and Accounts Inspections (Chapter XXIX)
17. Miscellaneous
(Chapter XXX)
18. Responsibilities
of Railway administration as carriers of goods (Chapter XXXI)
E.
Indian
Railway Code for Accounts Department Part II
1. Check of
traffic earnings- Introductory (Chapter XX)
2. Check of
passenger traffic earnings (Chapter XXI)
3. Check of
other coaching traffic earnings (Chapter XXII)
4. Check of
goods traffic earnings (Chapter XXIII)
5.
Refund of unclaimed overcharges
and check of refund lists overcharge sheets and compensation claims (Chapter
XXIV)
6. Check of
out/city booking agencies/jtbs/ytsk bills (Chapter XXV)
7. Check of
terminal tax on goods and parcels (Chapter XXVI)
8. Check of
station balance sheets (Chapter XXVII)
9. Accounts
office debits and their clearance (Chapter XXVIII)
10. Carriage
bills and the accounts office balance sheet (Chapter XXIX)
11. Check of
handling bills (Chapter XXX)
12. Accounts of worked lines including private and non-government railway
(Chapter XXXI)
13. The
traffic book (Chapter XXXII)
14. Inspection
of station accounts(Chapter XXXIII)
15. Check of
traffic relating to railway materials and stores(Chapter XXXIV)
F.
Indian
Railways Finance Code Vol II
1. Classification
of Revenue Expenditure (Appendix-I)
2. Classification
of Capital and Other Works Expenditure ( Appendix-II)
3. Classification
of Earnings (Appendix-III)
H.
IRCA
Conference Rules
I.
Handbook
on Traffic Costing – Railway Board’s publication
J.
Instructions issued by Railway Board in 1994 for standard method to
calculate profitability of a Passenger Train.
K.
Railway
Act 1989
L.
Railway
Audit Manual
1. Audit of
Earnings (Local Traffic) (Chapter XII)
2. Audit of
Earnings (Through Traffic) (Chapter XIII)
Note: In case of tariffs, the publications in force of the previous
financial year will be the text books in respect of ‘Railway Traffic Revenue’
Suggested readings:
1. C&AG
MSO (Audit), 2002
2. Indian
Railway Code for Traffic Department (Commercial)
3. Indian
Railway Commercial Manual Vol.I& II
4. Indian
Railway Code for Accounts Department Part II
5. Indian
Railway Finance Code Vol.II
6. IRCA
Tariffs – Coaching, Goods, Military, Red Tariff – all parts and volumes
7. IRCA
Conference Rules
8. Handbook
on Traffic Costing – Railway Board’s publication
9.
Instructions issued by Railway
Board in 1994 for standard method to calculate profitability of a Passenger
Train.
10. Railway
Act, 1989
11. Railway
Audit Manual
Duration 2 hours,
Maximum Marks: 100
A. Cost Accountancy: 50%
1. Books of
Accounts in Cost Accounting, Cost Accounts Rules & Records
2. Job
Order/Control Costing
3. Process
Costing, Operation Cost and Operating Costing
4. Marginal
Costing, Differential Costs and Cost Volume Profit Relationship
5. Standard
Costing including Variance Analysis
6. Value
Analysis, Cost Reduction, Productivity
7. Product
Pricing.
8. Reconciliation
of Costs and Financial Accounts.
|
B. Commercial Laws & Corporate Tax :
|
50%
|
|
Provisions of following Acts:
|
|
1.
Companies Act, 2013 - Chapter 1
to 4 and chapter 8 to 10 and 12. Rules issued by Ministry of Corporate Affairs
relating to these Chapters.
2. The
Indian Contract Act, 1872
3. The
Indian Sale of Goods Act, 1930
4. Negotiable
Instruments Act, 1881
5. Electricity
Act, 2003
6. Road
Transport Corporation Act, 1950
7. Securities
and Exchange Board of India Act, 1992and Listing Agreement
8. Foreign
Exchange Management Act, 1999 (FEMA)
9. Payment
of Bonus Act, 1965
10. Employees
Provident Funds Act, 1952
11. Corporate Tax- Income Tax on Companies including Income Computation and
Disclosure Standard issued under Income Tax Act 1961
Book Suggested:
1. Principles
and Practice of Cost Accounting By: N. K. Prasad
2. Direct
Taxes Law and Practice, by Vinod K. Singhan
3. Cost
Audit Standards issued by Institute of Cost Accountant of India
4. Income
Tax Act 1961
Duration 2 hours, Maximum Marks: 100
1. Accounting
Rules for Treasuries 1992
2. Account
Code for Accountants General
3. List of
Major and Minor Heads of Accounts of Receipts and Disbursements of theCentral
and State Governments
4.
Comptroller and Auditor General’s
Manual of Standing Orders (A&E) Volume-I
5. Accounts
Code Volume-III
6. Central
Public Works Accounts Code with Appendices First Edition 1993
7. Book of
Forms referred in CPWA Code
8.
Civil Accounts Manual (CAM)
issued by Ministry of Finance, Department ofExpenditure, 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
Duration 2 hours, Maximum, Marks: 100
1. Provisions
of CAG’s Manual of Standing Orders (Audit)
2. Provisions
of Regulation on Audit & Accounts, 2007
3. Provisions
of Auditing Standards issued by the C &AG .
4. Provisions
of Audit Quality Management Framework Guidelines issued by C&AG
5. Provisions
of Performance Audit Guidelines of C&AG .
6. Provisions
of Compliance Audit Guidelines of C&AG .
7.
Financial Attest Audit:
Provisions of Financial Attest Audit Manual and Financial Attest Auditing
Guidelines for audit of State Government Accounts of C&AG .
8. Provisions
of Manual of Instructions for Audit of Autonomous Bodies of C&AG
9. Provisions
of Internal Controls Evaluation Manual of C&AG .
10. Provisions of Public Private Partnerships in Infrastructure Project
Public Auditing Guidelines of C&AG .
11. Provisions
of Environment and Climate Change Auditing Guidelines issued by C&AG
12. .Provisions of Standing Order on Role of Audit in Relation to Cases of
Fraud and Corruption issued by C&AG .
Reference Books:
1. Comptroller
& Auditor Generals Manual of Standing Orders (Audit)
2. Auditing
Standards issued by the C&AG of india
3. Manual of
Instructions for Audit of Autonomous Bodies of C&AG of India
4. Performance
Audit Guidelines issued by C&AG of India
5. Compliance
Audit Guidelines issued by C&AG of India
6. Financial
Attest Audit Manual of C&ÂG of India
7.
Financial Attest Auditing
Guidelines for audit of State Government Accounts issued by C&AG of India
8. Regulation
on Audit & Accounts, 2007
9. Audit
Quality Management Framework Guidelines issued by C&AG
10.
Public Private Partnerships in
Infrastructure Project Public Auditing Guidelines issued by C&AG of India
11. Environment
and Climate Change Auditing Guidelines issued by C&AG of India
12. Internal
Controls Evaluation Manual of C&AG of India
13.
Standing Order on Role of Audit
in Relation to Cases of Fraud and Corruption issued by CAG.
Duration 2 hours, Maximum Marks: 100
Section A :Contract Audit
I.
Provisions of following
Procedures/Manuals/guidelines:
1.
Defence Procurement Procedure (DPP)
2.
Defence Procurement Manual (DPM)
II.
Provisions of the following
1.
Basics of Contract Management and
Laws relating to Contracts including General Conditions of Contract (IAFW 2249)
2.
Contract Management (relevant Chapter of GFR 2017
(VIII of GFR,2005))
3.
Purchase Management in DRDO
4.
Purchase Management in Ordnance Factory Board
5.
Audit of Contracts
6.
Laws relating to Contracts and Arbitration
7.
Basics of International Banking
System including issues relating to Letter of Credits-
Section B :Audit Procedures
Provisions of following Procedures/Manuals/guidelines
1. Auditing
Standards issued by the C &AG of India
2. Compliance
Auditing Guidelines issued by C&AG of India
3. Performance
Auditing Guidelines issued by the C&AG of India
4. Internal
Controls Evaluation Manual of C&AG of India
5.
Standing Order on Role of Audit
in Relation to Cases of Fraud & Corruption issued by C&AG of India
Suggested Readings
1. Defence
Procurement Procedure
2. Defence
Procurement Manual
3. Regulations
of MES
4. General
Financial Rules, 2017
5. Purchase
Management Manual 2006 DRDO
6.
Manual for procurement of Plant
and Machinery in Ordnance Factories by Ordnance Factory Board – August 2013
7.
Material Management &
Procurement Manual for Ordnance Factories by Ordnance Factory Board- 2010
(effective from 01.04.2011).
8. Audit of
Contracts (Section-III, Ch.7, MSO Audit, 2002)
9. Indian
Contract Act, 1872
10. Indian
Arbitration and Conciliation Act, 1996
12. Auditing
Standards issued by C&AG of India
13. Compliance
Audit Guidelines issued by C&AG of India
14. Performance
Audit Guidelines issued by C&AG of India
15. Internal
Controls Evaluation Manual issued by C&AG of India
16. Standing Order on Role of Audit in Relation to Cases of Fraud &
Corruption of C&AG of India
Duration 2hrs, Maximum Marks: 100
I.
Provisions
of Rules, Acts and Policies
A.
Requirement and receipt of funds
including process of budgeting and preparation of Outcome Budget/Performance
Budget and the General system of Financial Management Budget formulation and
implementation.
B. Revenues
and Misc. Receipts as referred to in P&T FHB Vol.- I Chapter- VII
C. New
Telecom Policy 2012 as amended from time to time
D. TRAI Act,
1997 as amended from time to time
E.
BSNL Accounting policy,
Accounting Instructions, Formats of Accounting Records issued from time to time
F.
Procurement, Contract and Laws
relating to contract /Arbitration & Conciliation: Public Procurement Bill,
Procurement Manual issued by BSNL Corporate Office, CVC Orders issued on
procurement made by govt. organizations, Service Tax Act, 1994 as amended from
time to time, The Indian Contract Act, 1872 as amended from time to time,
Arbitration & Conciliation Act 1996 as amended from time to time
G. New
Companies Act, 2013 with special emphasis is proposed on the following:
1. Salient features including Constitution of Board of Company Law
Administration
2.
Provisions pertaining to
incorporation, prospectus, Allotment, Share Capital, issue of shares or
debentures, accounts, Books of Accounts, Cash Flow, Loans and Advances,
Borrowing and Guarantees, Financial Statements and Schedule III, Consolidated
Financial Statements, auditing, Audit of accounts of branch office of company.
3. Fraud
Reporting, Corporate Social Responsibility,
4. Board
appointments, Restrictions on powers, remuneration,
5. Power of
Central Govt. to direct companies to furnish information or statistics
6 Schedule VI of Companies Act 2013
II.
Planning, Works, Commercial Operations &
Telephone Revenue Accounts
A.
Planning and Execution of
Projects through estimates and related detailed estimates, specification
B.
Work orders, Measurement Books,
Acceptance & Testing, Contractor’s Ledger (Running/Final Bills),
Contribution Works, Shifting Works, Capital Bills and Estimating Fee
C.
Assessment of annual requirement
of Stores/Materials including valuation of inventories, techniques of inventory
of Management – ABC Analysis, VED Analysis ; Procurement, Receipts and
Allotment/Distribution of Stores and Accounting; Loss of Stores and damages to
BSNL property.
D.
Unserviceable and Surplus
Stores/vehicles including sanction of ACE- 9 and ACE-10 as referred to
respective Rules of GFR 2017 and Para 359, 368, 370 P&T Manual Vol. X,.
Management of surplus/obsolete stores including recovered stores,
E.
Provisions of new connections,
Leased Circuits and Wide Area Network, Value Added Service along with their
billing and realization and disconnection/closure
F.
Provision of Telecom
Installations/facilities on rent and guarantee, licence and royalty basis
including cable; Demand Note and Advice Note
G.
Provision, billing and
realization of Interconnectivity charges, Access Charges, Port Charges and
Infrastructure Sharing Charges, AGR based license fee and spectrum charges from
Telecom operators
III.
Provisions
of Acts/guidelines of Audit
A. Compliance
Audit Guidelines
B. Auditing
Standards issued by C&AG of India
C.
Audit
Norms, 2000 issued by DGA (P&T)
D. Performance
Auditing Guidelines issued by C&AG of India
E. Internal
Controls Evaluation Manual of C&AG of India
F.
Standing Order on Role of Audit
in Relation to Cases of Fraud & Corruption issued by C&AG of India
Books suggested:
1. General
Financial Rules 2017(relevant Chapters),
2. Fiscal
Responsibility and Budget Management Act
3.
Outcome/Performance Budget
(Government of India’s Orders issued from time to time, P&T Manual Vol –
II(Chapter-XII-Budget Estimate and Control), Telecom Accounts and Finance
Manual
4. P&T
FHB Vol. – I(Chapter-VII)
5. New
Telecom Policy 2012
6. TRAI Act,
1997
7.
BSNL Accounting Policy,
Accounting Instruction, Format of Accounting Records issued in September 2000
and amended from time to time, BSNL Account Code by Shri S Venkataraman
8. Public
Procurement Bill,
9. Procurement
Manual issued by BSNL Corporate Office,
10. Central Vigilance Commission’s Orders issued on procurement made by
Government Organizations,
11. Service
Tax Act, 1994
12. The
Indian Contract Act, 1872
13. Arbitration
& Conciliation Act 1996
14. General
Financial Rules,2017(relevantChapters)(GFR 2005 Chapter 6,7,8)
15. Companies
Act 2013(Relevant Chapters)
16. P&T FHB Vol. – III (Part- I)(Chapters-III,IV,V,VI ),A handbook on
Telecom Projects, Planning and Works by Shri C.V.R Reddy
17. P&T
Manual Vol – X
18.
P&T FHB Vol. – III (Part-
II), P&T Manual Vol – X(Para 499), Telecom Tariffs at a glance by Shri S.
Venkatraman, Material Management and Inventory Control by C.V.R Reddy
19. P&T
FHB Vol. – III (Part- I&II), P&T Manual Vol – X, ,GFR,2017(relevant
Rules)
20. P&T Manual Vol – XII,Compendium of Telecom Revenue and Commercial
Orders by Shri S. Venkatraman, Telecom Tariffs at a glance by Shri S.
Venkatraman
21. P&T Manual Vol – IX(Chapter-V and Appendix 4), P&T Manual Vol –
X(Chapter VI), P&T FHB Vol. – V, P&T Manual Vol – XIV,(Para 75 to 86)
22. Regulations issued by TRAI reg. IUC Charges, Port Charges and
Infrastructure Sharing Charges, Orders issued by DoT Hqrs. from time to time,
Telecom Accounts and Finance Manual, Compendium of Telecom Revenue and
Commercial Orders by Shri S. Venkatraman, Telecom Tariffs at a glance by Shri
S. Venkatraman
23. Compliance
Audit Guidelines issued by C&AG of India
24. Auditing
Standards issued by C&AG of India
25. Audit
Norms, 2000 issued by DGA (P&T)
26. Performance
Auditing Guidelines issued by C&AG of India
27. Internal
Control Evaluation Manual of C&AG of India
28. Standing Order on Role of Audit in Relation to cases of Fraud &
Corruption issued by C&AG of India.
Duration 2 hours, Maximum Marks: 100
Provisions of following
Manuals/Codes/Standards/Guidelines
1.
C&AG MSO (Audit), Section II
- Chapter 1, 2, 4 and Section III - Chapter 19, 20, 21, 22
2. Auditing
Standards issued by the C&AG of India
3.
Indian Railway Code for
Mechanical Department (Except Chapter X and XI on Foundry Accounts Saw Mill
Accounts)
4. Indian
Railway Code for Stores Department (Vol. I and Vol. II) – All Chapters
5. Indian
Railways Finance Code Vol. II
1.
Classification of Revenue Expenditure (Appendix-I)
2.
Classification of Capital and Other Works
Expenditure ( Appendix-II)
3.
Classification of Earnings (Appendix-III)
6. Indian
Railway Code for Engineering Department(Chapter XIV)
7. Railway
Audit Manual
1.
Stores Audit (Chapter XVII)
2.
Workshops Audit (Chapter XVIII)
8. Performance
Auditing Guidelines issued by the C&AG of India
9. Compliance
Auditing Guidelines issued by the C&AG of India
10. Internal
Controls Evaluation Manual of C&AG
11. Guidelines
for Fraud and Corruption issued by C&AG
12. Public Private Partnerships in Infrastructure Project Public Auditing
Guidelines of C&AG
Suggested readings:
1. C&AG
MSO (Audit), 2002
2. Auditing
Standards issued by C&AG of India
3. Indian
Railway Code for Mechanical Department
4. Indian
Railway Code for Stores Department, Vol.I& II
5. Indian
Railway Finance Code Vol.II
6. Indian
Railway Code for Engineering Department
7. Railway
Audit Manual
8. Performance
Auditing Guidelines issued by C&AG of India
9. Compliance
Auditing Guidelines issued by C&AG of India
10. Internal
Controls Evaluation Manual issued by C&AG of India
11. Guidelines
for Fraud and Corruption issued by C&AG of India
12. Public Private Partnership in infrastructure Auditing Guidelines issued
by C&AG of India
PC 26:Commercial Auditing (Commercial Audit)
Duration 2 hours, Maximum Marks: 100
1. Nature
and Principles of Auditing
2. Audit of
Cash Transactions: Receipts and Payments
3. Verification
of Assets
4. Audit of
Financial Statements
5. Standards
on Auditing issued by ICAI
6. Provisions
of Regulation on Audit and Accounts 2007 issued by CAG
7. Provisions
of Performance Auditing Guidelines issued by CAG
8. Audit of
Public Sector Undertaking (Section II, Chapter V of MSO (Audit)
9. Provisions
ofCompanies (Cost Records and Audit) Rules, 2014
10. Special
features of Audit of:
a. Finance
Companies
b. Electricity
Companies
c. Transport
Companies
d. Social
Sector/Welfare Companies-Section 8 of Companies Act, 2013
11. Provisions of Companies Auditors’ Report Order issued under section143
(11) of the Companies Act 2013
12. Directions
issued under Section 143(5) of the Companies Act 2013
13. Appointment of Statutory and Internal Auditors, their Rights, Duties,
Powers Remuneration, Joint Auditors, Branch Auditors
14. Audit
Committee: Constitution, Powers and Duties.
15. Internal
Audit, Statutory Audit and Government Audit
16. Corporate
Governance: Clause 49 of SEBI and Provisions of Companies Act 2013
17. Role of
Committee on Public Undertaking
18. Internal
Controls Evaluation Manual of C&AG .
19. Manualon
Financial Attest Audit,of C&AG
20. Compliance
Audit Guidelinesof C&AG.
21. Standing Order on Role of Audit in Relation to Cases of Fraud and
Corruption issued by C&AG of India
22. Audit of Public Private Partnership projects with special emphasis on
Concessionaire agreements and sharing of revenue
Reference books
1. Contemporary
Auditing by Kamal Gupta
2.
Public Private Partnership in
Infrastructure Projects Auditing Guidelines issued by C&AG of India .
3. Regulation
on Audit and Accounts 2007 issued by C&AG of India.
4. Performance
Auditing Guidelines issued by C&AG of India.
5. Companies
Auditors’ Report Order 2016
6. Internal
Controls Evaluation Manual of C&AG of India.
8. Compliance
Audit Guidelines of C&AG of India.
9.
Standing Order on Role of Audit
in Relation to Cases of Fraud and Corruption issued by C&AG of India
PC 27:
Local Paper - Acts of Legislature and Statutory Rules, Audit and Inspection
ofAccounts of Local Funds (West Bengal)
Duration 2 hours Maximum Marks: 100
A- Provisions relating to Panchayati Raj Institution in following Acts/
Rules :30 marks
1. The West
Bengal Panchayat Act 1973, with amendments
2.
The West Bengal Panchayat (Gram
Panchayat Audit, Accounts and Budget) Rules 2007
3. The West
Bengal Panchayat (ZP and PS) Accounts and Financial Rules 2003.
4. The West
Bengal Panchayat (Budget and Appropriation of Fund) Rules, 1996.
B- Provisions relating to Urban Local Bodies in
following Acts/ Rules: 30 marks
1. The West
Bengal Municipal Act 1993 with amendment.
2.
The West Bengal Municipal
(Finance &Accounting) Rules, 1999 under the WestBengal Municipal Act 1993.
3. The
Kolkata Municipal Corporation Act 1980 with up to date amendments
4. The
Calcutta Improvement Act 1911.
5. Accounting
Manual for Urban Local Bodies
Part I
Introduction to Double Entry Accrual-based accounting
Part II
Accounting Principles
Part III
Guidelines for preparation of Opening Balance Sheet
C- Provisions of auditing Standards, Guidelines and
Manualsetc: 20 marks
1. 73rd and 74thAmendments
to the Constitution and details thereof.
2.
Latest recommendations of Central
Finance Commission so far as these relate to Local Bodies only.
3.
Auditing Standards for Panchayati
Raj Institutions and Urban Local Bodies-issued by the C&AG of India.
4.
Manual of Instruction for Audit
of PRIs issued by the C&AG of India in December2002.
5. Manual of
the Local Audit Department West Bengal, Audit of Urban Local Bodies
6.
Manual of the Local Audit
Department West Bengal, Audit of Panchayati Raj Institutions
D- Provisions of following Rules/Codes /Acts/ Manuals etc. of the State
Government:
20 marks
1. West
Bengal Service Rules, Part-I- Rules 5 (10), 5 (17), 5 (40), 29 to 65.
2.
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.
3. West
Bengal Financial Rules, Vol. I – Rules 22, 47, 164 to 196, 425 to 428
4. Latest
recommendations of State Finance Commission as a whole
5. The West
Bengal Primary Education Act 1973 with amendments
6. The
Calcutta University Act 1979 with amendments.
8. The
Bidhan Chandra KrishiViswavidyalaya Act 1974 with amendments
9.
General Financial and Accounting
Regulations, Bidhan Chandra KrishiViswaVidyalaya.
10. Calcutta
University First Statutes 1979 and First Ordinances(Accounts Portion)
11. Jadavpur
University Rules,1972
Reference Books:
1. The West
Bengal Panchayat Act 1973, with amendments
2.
The West Bengal Panchayat (Gram
Panchayat Audit,Accounts and Budget) Rules 2007
3. The West
Bengal Panchayat (ZP and PS) Accounts and Financial Rules 2003
4. The West
Bengal Panchayat (Budget and Appropriation of Fund) Rules, 1996
5. The West
Bengal Municipal Act 1993 with amendment
6. The West
Bengal Municipal (Finance &Accounting) Rules, 1999
7. The
Kolkata Municipal Corporation Act 1980 with up to date amendments
8. The
Calcutta Improvement Act 1911
9. Accounting
Manual for Urban Local Bodies
10. 73rd and 74thAmendments to the Constitution and details thereof
11. Latest recommendations of Central Finance Commission so far as these
relate to Local Bodies only
12. Auditing Standards for Panchayati Raj Institutions and Urban Local
Bodies-issued by the C&AG of India
13. Manual of Instruction for Audit of PRIs issued by the C&AG of India
in December2002
14. Manual of
the Local Audit Department West Bengal, Audit of Urban Local Bodies
15. Manual of the Local Audit Department West Bengal, Audit of Panchayati
Raj Institutions
16. West
Bengal Service Rules, Part-I
17. West
Bengal Service Rules Part-II
18. West
Bengal Financial Rules, Vol. I
19. Latest
recommendations of State Finance Commission as a whole
20. The West
Bengal Primary Education Act 1973 with amendments
21. .The
Calcutta University Act 1979 with amendments.
22. The
Jadavpur University Act 1981 with amendments.
23. The
Bidhan Chandra KrishiViswavidyalaya Act 1974 with amendments
24. General Financial and Accounting Regulations, Bidhan Chandra
KrishiViswaVidyalaya
25. Calcutta
University First Statutes 1979 and First Ordinances(Accounts Portion)
26. Jadavpur
University Rules1972.
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