Rajasthan State Road Transport Corporation
Accounts Category: Accounts Officer and Junior Accountant
PART-B MARKS-40
The standard and syllabus of the examination shall be of Graduation Degree level.
(A) “Accounting, Auditing and Taxation.:
(i) Accounting Meaning, nature, functions, usefulness, types of accounting, accounting equations, generally accepted accounting concepts, principles and conventions, journal ledger, trial balance and preparation of final accounts, Bank reconciliation statement, rectification of errors, depreciation accounting, basic principles relating to hire purchase and installment payments system, insurance claims, double entry system, Computer Application in accounting.
(ii) Auditing – Meaning, objectives, planning and procedures, audit programme, working papers, test checking, routine checking, vouching: concepts and procedures, rights, duties and liabilities auditors, cost audit: me aching, objectives, scope, programme, cost audit of materials, labour and overhead.
(iii) Cost Accounting – Material costing, labour costing, overhead costing, output costing, job costing, marginal costing, standard costing, budgets and budgetary control.
(iv) Taxation- Elementary knowledge of Direct and Indirect Taxes.
(B) Indian Economics and Business method:-
Basic features of Indian Economy Industrial policy of India. Industrial growth and prospects in India. Role and problems of Public sector in India.
Business- Concept, Nature, Scope, Objectives and social responsibilities of business. Forms of business organizations- public sector and Cooperatives-Functions, Importance and limitations.
(C) Basic knowledge Public Private Parterriership Scheme/Project.
We are also suggesting the general papers for all discipline may consist of:
(i) RTI Act, 2005
(ii) Road Transport Corporation Act, 1950