AP GENCO JAO SYLLABUS

SYLLABUS APGENCO JUNIOR ACCOUNTS OFFICER (JAO) SYLLABUS
PART-A (ACCOUNTANCY INCLUDING ADVANCED ACCOUNTANCY)
01). Basic concepts and conventions – Accounting process up to and including preparation of Final Accounts.
02). Bank Reconciliation
03). Bills of Exchange
04). Errors and their rectification
05). Consignments
06). Depreciation, Provisions and Reserves
07). Self-balancing ledgers
08). Royalties, Hire Purchase and Installment systems
09). 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)
01). Fundamentals
02). Materials
03). Labour Costs
04). Overheads
05). Methods of costing
a). Unit or output costing
b). Job and contract costing
c). Operating Costing
d). Process costing
06). Marginal Costing
07). Standard Costing and Variance analysis
08). Budgetary control
PART-C (AUDITING)
01). Fundamentals
02). Internal Check and Control
03). Vouching and Verification
04). Audit of Companies
05). Divisible Profits
06). Audit and Investigation