- Accounts Officer
Important Date to Note
|Starting date for Apply Online||28.01.2019|
|Last date for Apply Online||27.02.2019|
|Last date for Payment (SBI or Indian Bank) or Post Office.||08.02.2019|
Date of Written Examination
|Paper – I||05.05.2019 (10.00 AM to 01.00 PM)|
|Paper – II||05.05.2019 (02.30 PM to 04.30 PM)|
|Apply Online||Click Here|
|Official Notification||Click Here|
- Scheduled Castes (SC), Scheduled Castes (Arunthathiyars) [SC(A)] – No maximum age limit
- SC/ST: 5 Yrs
- OBC: 3 Yrs
- Persons with Disabilities: 10 Yrs
- SC/ST PWD: 15 Yrs
- OBC PWD: 13 Yrs
- Written exam
- Personal Interview
- Document Verification
Scale Of Pay
- Accounts Officer: Rs. 56900-180500 (Level 23)
- Accounts Officer – 04 (SC)
- Registration Fee – Rs.150/- (One Time Registration Fee)
- Scheduled Castes/Scheduled Castes (Arunthathiyars) & Scheduled Tribes – No Fee (Full Exemption)
Minimum Qualifying Marks for Selection for Applicants belonging to SCs,SC(A)s
I. Paper – I (Objective type)
II. Paper -II
General Studies (Degree standard) – 75 questions and Aptitude and Mental ability test (S.S.L.C standard) –25 questions
|III. Interview and Records||
- Must have passed the Final Examination conducted by the Institute of Chartered Accountants / Cost Accountants
Cost And Management Accountancy
Paper-I (Post Graduate Degree Standard)
Unit – I: Accounting
- Accounting Standards – GAAP – AS – applicability, interpretation, scope and compliance-IFRS- Ind AS
- Company Accounts – Presentation of Financial Statements as per Schedule III of Companies Act 2013 – Statement of Profit or Loss, Balance Sheet Cash flow statement
- Accounting of Banking, Electricity and Insurance Companies
- Accounting for Cooperative Societies
- Branch and Departmental Accounts (including foreign branches)
- Accounting for non-profit organisations and incomplete records
- Computerised Accounting System
Unit – II: Auditing
- Nature and scope and significance of auditing
- Audit Engagement, Audit Programme, Audit working papers , Audit note book audit evidence and audit report
- Internal check, internal control and internal audit- industry specific
- Reporting requirements of under companies act – report vs certificate, contents of the report- and qualifications in the report.
- Cost audit and Secretarial audit
- Auditing of difference types of undertaking – education, hospitals, cooperative societies, banks, trusts, municipalities
Unit – III: Financial Management
- Meaning-objectives -scope of financial management
- Sources of Funds- Introduction of Financial Markets- Capital & Money Markets
- Tools for Financial Analysis – Ratio, Funds flow analysis
- Cost of Capital, Capital Structure and Leverages
- Working Capital Management- Financing – Cash, Inventory, Receivables and Payables
- Dividend Decisions
- Risk Management – risk measurement- risk analysis- Value at Risk(VAR)- Capital Adequacy Norms in Banking Industry
Unit – IV: Taxation
- Direct Taxation- Residential Status- Heads of Income and Computation of Total Income under various heads- assessment of income of different persons – TDS/TCS/Advance Tax- Income Computation and Disclosure standards (Basic Concepts only) – Taxation as applicable to Government undertaking and Cooperative Societies.
- Indirect Taxation- Canons of Taxation- Customs Law – Goods and Services Tax (GST) – CGST-SGST-IGST- Cess- Registration – Supply- Time of Supply- Value of Supply- Place of Supply-Input tax credit- Reverse Charge Mechanism (RCM) – Payment of Taxes.
Unit – V: Commercial Law, Industrial Law & Company Law
- Indian Contract Act
- Sale of Goods act
- Negotiable Instrument act
- Indian Partnership Act
- Limited Liability Partnership Act
- Factories act, Payment of Gratuity Act
- Employees Provident Fund Act 1952
- Employees State Insurance Act 1948
- Payment of Bonus Act 1965, Minimum Wages Act 1948,
- Companies act 2013-Promotion – Formation and related procedures – Types –Winding up
Unit – VI: Management Accounting
- introduction to Management Accounting – Relationship between Management accounting and cost accounting- Decision Making tools
- Analysis and Interpretation of Financial Statements
- Learning Curve – concepts and its application
Unit – VII:
- Cost Management – Life Cycle costing- Target Costing- Kaizen Costing- Value analysis and Engineering- Throughput Costing-Business Process Re-engineering- Back flush costing- Activity Based Costing (ABC).
Unit – VIII: Decision Making Techniques
- Marginal Costing – CVP analysis – Profit Volume Graph- Decision involving alternative choices – Make or Buy; Evaluation of Orders; Multiple scarce: Product sales:
- Pricing Decisions – New Product pricing- use of costs in pricing – sensitivity analysis – monopoly pricing- competitive pricing- Transfer pricing – Costing of Service Sectors
- Variance Analysis and Reporting- Material, Labour, Overheads, Turnover and Profit.
Unit – IX: Performance Evaluation & Improvement Tools
- Balanced Score Card
- Supply Chain Management
- Du-Pont Analysis
- Bench Marking
- Six sixma, Statistical Quality Control
- Plan-Do-Check Action
- Management Information
- Total Productivity Management (TPM) and Total Quality Management (TQM) i) SWOT analysis
Unit – X: Business Valuation
- Meaning of Value, Valuation and Business Valuation
- Valuation Methods – Non Discounted cash flow method- Discounted Cash Flow Method- Net Present Value Method (NPV)-Profitability Index Method(PI) – Internal Rate of Return Method(IRR)
- Valuation of Inventory
- Valuation of Investments
- Valuation of Intangiables
- Valuation of Human Resources
General Studies (Degree Standard/Objective Type)
Unit-I: General Science
- Physics Universe-General Scientific laws-Scientific instruments-Inventions and discoveries- National scientific laboratories-Science glossary-Mechanics and properties of matter-Physical quantities, standards and units-Force, motion and energy-Electricity and Magnetism, Electronics and Communication -Heat, light and sound-Atomic and nuclear physics-Solid State Physics – Spectroscopy- Geophysics – Astronomy and space science.
- Chemistry Elements and Compounds-Acids, bases and salts-Oxidation and reduction- Chemistry of ores and metals-Carbon, nitrogen and their compounds-Fertilizers, pesticides, insecticides-Biochemistry and biotechnology-Electrochemistry-Polymers and plastics.
- Botany Main Concepts of life science-The cell-basic unit of life-Classification of living organism-Nutrition and dietetics-Respiration-Excretion of metabolic waste Bio communication.
- Zoology Blood and blood circulation-Endocrine system-Reproductive system-Genetics the science of heredity-Environment, ecology, health and hygiene, Bio- diversity and its conservation-Human diseases-Communicable diseases and non- communicable diseases prevention and remedies- Alcoholism and drug abuse-Animals, plants and human life
Unit- II: Current Events
- History Latest diary of events – National–National symbols-Profile of States-Defence, national security and terrorism-World organizations-pacts and summits-Eminent persons & places in news-Sports & games-Books & authors -Awards & honours-Cultural panorama- Latest historical events – India and its neighbours – Latest terminology- Appointments-who is who?
- Political Science India’s foreign policy 2. Latest court verdicts – public opinion 3. Problems in conduct of public elections 4. Political parties and political system in India 5. Public awareness & General administration 6. Role of Voluntary organizations & Govt., 7. Welfare oriented govt. schemes, their utility
- Geography Geographical landmarks-Policy on environment and ecology.
- Economics Current socio-economic problems-New economic policy & govt. sector
- Science Latest inventions on science & technology-Latest discoveries in Health Science- Mass media & communication.
Unit-III : Geography
- Earth and Universe – Solar system-Atmosphere hydrosphere, lithosphere – Monsoon, rainfall, weather and climate – Water resources – rivers in India-Soil, minerals & natural resources – Natural vegetation – Forest & wildlife-Agricultural pattern, livestock & fisheries –Transport including Surface transport & communication – Social geography – population -density and distribution-Natural calamities – disaster management-Climate change – impact and consequences – mitigation measures – Pollution Control.
Unit-IV: History And Culture Of India
- Pre-historic events -Indus valley civilization-Vedic, Aryan and Sangam age-Maurya dynasty- Buddhism and Jainism-Guptas, Delhi Sultans, Mughals and Marathas-Age of Vijayanagaram and the bahmanis-South Indian history – Culture and Heritage of Tamil people-Advent of European invasion-Expansion and consolidation of British rule – Effect of British rule on socioeconomic factors-Social reforms and religious movements – India since independence- Characteristics of Indian culture-Unity in diversity – race, colour, language, custom-India-as secular state-Organizations for fine arts, dance, drama, music-Growth of rationalist, Dravidian movement in TN-Political parties and populist schemes- Prominent personalities in the various spheres – Arts, Science, literature and Philosophy – Mother Teresa, Swami Vivekananda, Pandit Ravishankar , M.S.Subbulakshmi, Rukmani Arundel and J.Krishnamoorthy etc.
Unit-V: Indian Polity
- Constitution of India – Preamble to the constitution- Salient features of constitution- Union, State and territory- Citizenship-rights amend duties- Fundamental rights- Fundamental duties- Human rights charter- Union legislature – Parliament- State executive- State Legislature – assembly- Status of Jammu & Kashmir- Local government – panchayat raj – Tamil Nadu- Judiciary in India – Rule of law/Due process of law- Indian federalism – center – state relations -. Emergency provisions – Civil services in India – Administrative challenges in a welfare state – Complexities of district administration – Elections – Election Commission Union and State. Official language and Schedule-VIII- Amendments to constitution- Schedules to constitution-. Administrative reforms & tribunals- Corruption in public life- Anticorruption measures – Central Vigilance Commission, lok-adalats, Ombudsman, – Comptroller and Auditor General of India- Right to information – Central and State Commission- Empowerment of women- Voluntary organizations and public grievances Redressal- Consumer protection forms
Unit- VI: Indian Economy
- Nature of Indian economy-Need for economic planning-Five-year plan models-an assessment-Land reforms & agriculture-Application of science in agriculture Industrial growth-Capital formation and investment-Role of public sector & disinvestment Development of infrastructure- National income- Public finance & fiscal policy- Price policy & public distribution- Banking, money & monetary policy- Role of Foreign Direct Investment (FDI)- WTO-globalization & privatization- Rural welfare oriented programmes- Social sector problems – population, education, health, employment, poverty-HRD – sustainable economic growth- Economic trends in Tamil Nadu -Energy Different sources and development- Finance Commission -Planning Commission- National Development Council
Unit-VII: Indian National Movement
- National renaissance-Early uprising against British rule-1857 Revolt- Indian National Congress-Emergence of national leaders-Gandhi, Nehru, Tagore, Nethaji -Growth of militant movements -Different modes of agitations-Era of different Acts & Pacts-World war & final phase struggle-Communalism led to partition-Role of Tamil Nadu in freedom struggle – Rajaji, VOC, Periyar, Bharathiar & Others-Birth of political parties /political system in India since independence.
Unit-VIII: Aptitude And Mental Ability Tests
- Conversion of information to data-Collection, compilation and presentation of data – Tables, graphs, diagrams-Parametric representation of data-Analytical interpretation of data – Simplification-Percentage-Highest Common Factor (HCF)-Lowest Common Multiple (LCM)- Ratio and Proportion-Simple interest-Compound interest-Area-Volume-Time and Work- Behavioural ability -Basic terms, Communications in information technology-Application of Information and Communication Technology (ICT)- Decision making and problem solving- Logical Reasoning-Puzzles-Dice-Visual Reasoning-Alpha numeric Reasoning-Number Series-Logical Number/Alphabetical/Diagrammatic Sequences.