UKPSC Assistant Accountant Syllabus [UKPSC Sahayak Lekhakar Syllabus] 2022 – 2023

UKPSC Assistant Accountant Syllabus

Uttarakhand Sahayak Lekhakar Syllabus

Subject: Commerce, Management and General Hindi

Total no. of questions: 100

Maximum Marks :100

Section-A (Commerce and Management)

Number of Questions: 80

Time: 2 hour

In this Post, We are going to discuss about UKPSC Assistant Accountant Syllabus. This UKPSC Assistant Accountant exam is conducted every year by Uttarakhand Government.

This Exam is conducted into two medium – Hindi Medium and English Medium.

Hindi Medium exam is known as UKPSC Sahayak Accountant Exam and English Medium Exam is know as UKPSC Assistant Accountant Exam. Scroll below to get UKPSC Sahayak Lekhakar Syllabus and UKPSC Assistant Accountant syllabus.

Question Paper Consists of Two Parts – Section A (Commerce and Management) and Section B – Hindi. Section A Consists of 80 Questions and Section B Consists of 20 Questions.

UKPSC Assistant Accountant Syllabus

Section A (Commerce and Management)

Unit I: Book Keeping and Accountancy (10 marks)

Book Keeping Meaning and Process, Accounting- Nature and Scope of Accounting, Concepts, Conventions and basic knowledge of Accounting Standards, Basic Accounting Terminologies, Concept of Capital and Revenue Expenditure, Accounting Process – Journal, Ledger, Subsidiary Books and Trial Balance, Bank Reconciliation Statements and Rectification of Errors, Depreciation Accounting, Preparation of Final Accounts of Sole Traders with adjustments, Accounting for Non-Profit Organizations, Partnership Accounts – Admission, Retirement, Death and Dissolution.

Unit II: Advanced Accounting (6 marks)

Royalty Accounts, Hire Purchase and Instalment Payment System, Departmental and Branch Accounts, Joint Venture and Consignment Accounts, Computerized Accounting System, Use of Computer Software in Accounting and generating various inventory reports for managerial decision making.

Unit III: Corporate Accounting (6 marks)

Issue, Forfeiture and Reissue of Shares. Issue and Redemption of Preference Shares and Debentures, Issue of Bonus Shares and Stock Splits and Buy Back of Shares, Valuation of Goodwill and Shares, Amalgamation, Absorption and Reconstruction, Holding Company, Liquidation of Company, Profit/Loss Prior and Post Incorporation.

Unit IV: Cost Accounting (6 marks)

Nature, Scope and Advantages of Cost Accounting, Difference between Cost and Financial Accounting, Cost Concepts and Classification, Elements of Costs- Material, Labour and Overheads, Methods of Valuation of Stock, Methods of Costing – Unit, Job, Contract, Process and Operating Costing Reconciliation of Cost and Financial Accounts. Cost Control and Cost Reduction.

Unit V: Financial Management and Management Accounting (10 marks)

Nature, Scope and Objectives of Financial Management, Time Value of Money, Risk and Return, Valuation of Bond and Equity, Capital Structure and Cost of Capital, Investment Decisions, Financing Decisions, Dividend Decisions and Working Capital Management.

Objectives, Nature and Scope of Management Accounting, Difference between Financial and Management Accounting, Budgeting and Budgetary Control, Standard Costing and Variance Analysis, Marginal Costing and Decision Making, Ratio Analysis, Fund Flow and Cash Flow Statement, Contemporary issues in Management Accounting.

Also Read: UKPSC Assistant Accountant Syllabus Notes (MCQs)

1. Book Keeping and Accountancy MCQs

2. Advanced Accouting MCQs

3. Corporate Accounting MCQs

4. Cost Accounting MCQs

5. Financial Management MCQs

6. Management Accounting MCQs

7. Income Tax MCQs

8. Business Regulatory Framework MCQs

9. Auditing MCQs

10. Fundamentals of Economics MCQs

11. Business Management MCQs

12. Business Statistics MCQs

13. Money, Banking and Financial Institutions MCQs

14. Business Communication MCQs

Unit VI: Taxation, Laws and Auditing (12 marks)

Part A: Income Tax

– Basic concepts, Residential Status and Tax liability, Exempted Incomes, Heads of income, Computation of Total Income and Tax Liability of an Individual. TDS, Online filing of returns.

Goods and Services Tax – Meaning and Structure of GST including CGST, SGST, UTGST and IGST, Procedure of Registration, Supply of Goods and Services, Place of Supply, TDS, TCS and Returns. Input Tax Credit and E-way Bill.

Part B: Business Regulatory Framework

a) Indian Contract Act. 1872

b) Sale of Goods Act 1930

c) Partnership Act 1932

d) Negotiable Instrument Act 1881

e) Information Technology Act 2000

f) Companies Act 2013

g) Consumer Protection Act, 2019

h) SEBI Act 1992

i) IRDA Act 1999 (All acts with respect to latest amendments)

Part C: Auditing

Objectives, Principles, Techniques and Types of Audit, Qualification and Disqualification, Appointment, Removal, Remuneration, Rights and Duties of a Company Auditor. Internal Check and Internal Audit,

Vouching and Verification of Assets and Liabilities. Types of Auditor’s Report. Special Features of Cost Audit, Tax Audit and Management Audit.

Unit VII: Fundamentals of Economics (6 marks)

Nature and Scope of Economics, Demand Analysis and Elasticity of Demand, Utility Analysis and Laws of Returns, Cost and Revenue, Price Determination under different market structure, Fiscal and Monetary Policy, Deficit Financing, Money, Banking System and Monetary Control, Inflation and Unemployment.

Unit VIII: Business Management (6 marks)

Nature, Meaning and Significance and Evolution of Management Thoughts, Planning, objectives, strategies, process of decision making, Functions of management (POSDCORB)-Planning, Organizing, Staffing, Directing, Co-ordinating, Reporting and Budgeting, Corporate Social Responsibility, Corporate Governance and Business Ethics, Management Information System (MIS) and Reporting Elements of MIS. Recent Trends and Contemporary Issues in Business.

Unit IX: Business Statistics (6 marks)

Nature, Scope, Importance, Misuse and Limitations of Statistics, Collection and classification of Data, Methods of collecting primary and secondary data, Methods and principles of sampling, Classification and tabulation of data, Use, limitations and calculation of various statistical averages. Basics of Theoretical Distribution, Regression and Correlation. Measures of Dispersion and Skewness, Analysis of Time Series, Statistical Organizations of Centre and Uttarakhand.

Unit X: Money, Banking and Financial Institutions (6 marks)

Functions, Importance and Kinds of Money, Different methods of Currency Note Issue in India, Inflation and Deflation, Types and Functions of Banks, Meaning of Financial Markets and its significance in Financial System, Financial Market in the Organized Sector, Meaning and Structure of Money Market in India, Players and their Roles in the New Issue Markets, Functions and Role of Stock Exchanges, Primary and Secondary Markets.

Unit XI: Business Communication (6 marks)

Process, Importance and Types of Communication, Barriers of Communication, Interview Skills, Writing Skills, Importance of Business Language and Oral Presentation Office Correspondence Report Writing.

Section-B (General Hindi)

खण्डख (सामान्य हिन्दी)

प्रश्नों की संख्या: 20

अधिकतम अंक: 20 अंक

(i) विलोम                                          3 अंक

(ii) वाक्य एवं वर्तनी शुद्धि                      3 अंक

(iii) अनेक शब्दों के लिए एक शब्द         3 अंक

(iv) तत्सम एवं तद्भव शब्द                     4 अंक

(v) विशेष्य एवं विशेषण                         3 अंक

(vi) पर्यायवाची शब्द                             4 अंक

Finally, you are aware with the syllabus of [UKPSC Sahayak Lekhakar Syllabus], [UKPSC Assistant Accountant Syllabus]. In our website, we have also uploaded UKPSC Sahayak Lekhakar Exam Solved Question Papers and Self Study Notes preparation is in progress. Visit Official website of UKPSC for More details.

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