AP GENCO SYLLABUS FOR THE COMPETITIVE TEST FOR THE RECRUITMENT OF
JUNIOR ACCOUNTS OFFICER
PART-A (ACCOUNTANCY INCLUDING ADVANCED ACCOUNTANCY)
1. Basic concepts and conventions – Accounting process up to and including preparation
of Final Accounts.
2. Bank Reconciliation
3. Bills of Exchange
4. Errors and their rectification
5. Consignments
6. Depreciation, Provisions and Reserves
7. Self-balancing ledgers
8. Royalties, Hire Purchase and Installment systems
9. Accounts from incomplete records
10. Accounts of Non-Trading concerns
11. Partnership Accounts (including Admission, Retirement, death and dissolution)
12. Branch Accounts
13. Company Accounts – issue and forfeiture of shares and debentures – redemption of
debentures – bonus shares – Final Accounts
14. Amalgamation, Absorption and Reconstruction
15. Valuation of goodwill and shares
16. Ratio Analysis
17. Accounting standards
18. Financial Statement Analysis
19. Working Capital
20. Funds Flow and Cash flow
PART-B (COST ACCOUNTING)
1. Fundamentals
2. Materials
3. Labour Costs
4. Overheads
5. Methods of costing
a. Unit or output costing
b. Job and contract costing
c. Operating Costing
d. Process costing
6. Marginal Costing
7. Standard Costing and Variance analysis
8. Budgetary control
PART-C(AUDITING)
1. Fundamentals
2. Internal Check and Control
3. Vouching and Verification
4. Audit of Companies
5. Divisible Profits
6. Audit and Investigation
The test is of two hours duration. The test will be objective type with multiple choice questions with only one answer being
correct among the four alternatives suggested.
A separate OMR (Optical Mark Reader) answer sheet will be provided to the candidates.
The candidate has to indicate his answer to each question by darkeing the appropriate bubble with a HB pencil.
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