Mode of selection and nature of Question papers:
The mode of selection is through an All India Competitive Examination. The examination will consist of two papers as per details given below:-
Subject Paper
(i) General English & General Aptitude/Awareness :
(i) General English &
General Aptitude/Awareness
(ii) Financial & Commercial Accounts :
(ii) Financial Management/
Cost Accounting/
Tax & Commercial Laws
Scheme and Syllabus for Direct Recruitment of Junior Accounts Officers in BSNL
The Direct Recruitment of Junior Accounts Officers will be conducted on the following scheme of examination.
Scheme: There would be two papers as per the details given below:
| Details of Paper | Subjects | | Marks | Duration |
| Paper-I | General English | Objective type | 100 | 3 hour |
| General Aptitude/Awareness | Objective type | 50 | ||
| Paper-II | Financial Management / Cost Accounting / Tax and Commercial Laws | Objective type | 300 | 3 hour |
| | Total | | 450 | |
SYLLABUS
Paper –I : General English & General Aptitude/Awareness:
a) General English:
Comprehension of given passages and Grammar, usage and vocabulary.
b) General Aptitude/Awareness :
Current events of national and international importance: Indian polity & economy; General Mental ability; Test of reasoning & Quantitative Technique.
Paper-II : Financial and Commercial Accounts
I) Advanced Accounting:
1. Company Accounts introduction; shares & debentures etc.
2. Company Accounts; final Accounts
3. Cash and fund flow statements
II) Auditing
1. Nature, objective and basic principles of auditing
2. Techniques of auditing physical verification, examination of documents and vouching, direct confirmation, analytical review.
3. Planning and audit, audit programmes, working papers, audit process
4. Valuation of internal controls.
5. Various types of Audit.
III) Financial Management – an over view:
1. Goals of Financial Management.
2. Key activities of Financial Management.
3. Relationship of Finance to Accounting and Audit
4. Organisation of Finance Function.
IV) Financial Statements:
1. Basic concepts underlying accounting.
2. Balance Sheet
3. Profit and Loss Accounts
4. Source and usage of final statements
5. Financial topics related to balances received and profit and loss accounts
6. Analysing financial performance
7. Financial ratios
8. Applications of financial analysis
9. Problems in financial statements and analysis
10. Break-even analysis and leverages.
V) Financial Management in Public Sector Enterprises:
1. Capital Budgeting
2. Long term financing
3. Working Capital Management
4. Memorandum of Understanding
5. Financial Management & Control
VI) Bare Acts:
1. Company’s Act 1956 (with amendments)
2. Contract Act.
3. Partnership Act
4. Payment of Gratuity Act.
5. Consumer Protection Act.
6. Industrial Dispute Act.
7. Sales Tax Act.
8. Payment of Bonus Act
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