SYLLABUS AAO EXAM

Annexure-1

SYLLABUS FOR JUNIOR ACCOUNTS OFFICER (CIVIL) EXAMINATION
EFFECTIVE FROM 2006

Paper No. 1 -Precis & Draft


Time allowed - 3 hrs.


Syllabus content:-


Max. Marks - 100
Marks for passing - 50


1.


2.



3.


Precis of a correspondence or of notes/ material of an official subject.
25 marks

3 short question relating to the given passage in the precis. Question to be
answered in less than 50 words to bring out the level of comprehension of the
candidate. 15 marks

Drafting of an official letter/office memorandum/UO note bearing on the
subject matter provided in the passage. 20 marks


4. Paragraph writing of around 150 words on subject of current event/general



5.

interest.

Questions on grammar

25 marks

15 marks



NOTE:
1.




This paper would be set in Hindi as well as in English language










2.

and candidates would have an option to select one of them. For the
grammar portion in the Hindi paper questions will be set to test the
ability of the ordinarily used words in official work. A question requiring
the candidate to translate a passage from English to Hindi language
containing official/technical terms will also be given (in lieu of the
paragraph writing prescribed for the English paper)

While evaluating the question on precis and drafting the
candidates would be evaluated for their understanding and ability to
express the same in short sentences using simple words. He would not
be expected to reproduce the passage selectively.







Time allowed - 3 hrs.



Paper No. 2- Service Rules






Max. Marks - 100



Syllabus content:-

Marks for passing - 55

1 Swamy's Compilation of FRSR Part-I- General Rules( excepting the portion on
Govt. residences covered under Section 26 to 28 of S.R)

2 Swamy's Compilation of FRSR- Part-II- Travelling Allowances.

3 Central Services (Medical Attendance) Rules 1944

4 i) CCS (Pension) Rules, 1972
ii) CCS (Commutation of Pension) Rules 1981
iii) Defined Contributory Pension Scheme.

5 CCS (Leave) Rules, 1972

6 Leave Travel Concession Rules.

7. i) General Provident Fund (Central Service) Rules, 1960.
ii) Central Government Employees Group Insurance Scheme 1980.

8. Orders governing fixation of Pay of re-employed Pensioners.

NOTE:-
1. Books will be allowed to the candidates for answering this paper.
2. The candidates would be expected to answer in a clear and cogent manner
and invite reference to the relevant provisions of Rules (wherever
applicable).
3. The paper would also contain objective type questions. This section
would not carry negative marking
4. The following books would be permitted for use in the examination hall.
(a) Chaudri's Compilation of CSR.
(b) Swamy's Compilation of FRSR Part-II General Rules.
(c) Swamy's Compilation of FRSR Part-II Travelling Allowances.
(d) Swamy's Compilation of CCS Pension Rules.
(e) Swamy's Compilation of FRSR Part-III Leave Rules
(f) Swamy's Compilation of Central Civil Services-Leave Travel Concession
Rules.
(g) Swamy's Compilation of General Provident Fund Rules.
(h) Swamy's Compilation of Group Insurance Schemes 1980.
(i) Swamy's Compilation on Re-employment of Pensioners (Civilians and
Ex-Servicemen)
(j) Department of Economic Affairs and CGA's orders on Defined
Contributory Pension Scheme
(k) Swamy's Compilation of Medical Attendance Rules




Paper No. 3 - Accounting Procedure


Time allowed - 3hrs.


Syllabus content:


Max. Marks- 100
Marks for passing - 55


1. Central Govt. Accounts (Receipts & Payment Rules)1983

2.

i) Central Treasury Rules Vol. 1 Section IV of Part-V (i.e. Rules 319 to

371 relating to Pension Payments).
ii) Scheme for payment of pensions to Central Govt. (Civil) Pensioners by
Public Sector Banks.


3.

4.

5.


Civil Accounts Manual (Revised 1st Edition)

Government Accounting Rules 1990.

List of Major & Minor Heads of Accounts of Union and States.



NOTE:-

1. Books will be allowed to the candidates for answering this paper.

2. The candidates would be expected to answer in a clear and cogent manner
and invite reference to the relevant provisions of the Rules (wherever
applicable).
3. The paper would also contain objective type questions. This section would
not carry negative marking.
4. The following Books would be permitted for use in the examination hall

(a) Swamy's Compilation of Central Government Account Receipts and
Payments Rules.
(b) Scheme for Payment of Pensions to Central Government Civil Pensioners by
Authorised Banks issued by Ministry of Finance, Department of Expenditure,
Controller General of Accounts, Central Pension Accounting Office.
(c) Swamy's Compilation on Central Treasury Rules Vol. I
(d) Civil Accounts Manual (Revised First Edition - 2002 Vol-I and II) issued by
the Ministry of Finance, Department of Expenditure, Controller General of
Accounts, New Delhi.
(e) Government Accounting Rules, 1990 issued by the Ministry of Finance,
Department of Expenditure, Controller General of Accounts
(f) List of Major and Minor Heads of Accounts of Union and States Volume-I & II
Issued by the Ministry of Finance, Department of Expenditure, Controller
General of Accounts.



Paper No. 4 - Parliamentary Financial Control and Government Budgeting.


Time allowed - 3 hrs.


Syllabus content:-

1. Constitution of India


Max. Marks - 100
Marks for passing - 50



50 Marks


Part - V - Chapter I (Conduct of Govt. Business), II, III & IV
Part - XI
Part - XII - Chapter I, II & III
Part - XIII
Part - XIV - Chapter I
Part - XVIII & Part XX
Relevant schedules referred to in the above provisions of Constitution of India
will also form part of the syllabus.

2. (i) General Financial Rules-2005- Except Chapters 5,6,7 and 8
(ii) Delegation of Financial Power Rules (50 Marks for Sr. No2,3 &
4 of Syllabus)

3.

(a) Principles of Budgeting
(b) Budget formulation and implementation including:
(i) New Service and New Instrument of Service (ii) Reappropriations of
Funds (iii) Supplementay Budget- cash, token and technical
supplementary demands (iv) Surrender of Saving (v) Vote on Account
(vi) Expenditure Budget: Statement of Budget Estimates (vii) Non-Tax
Receipt Budget (viii) Budget for the Public Account (ix) Control of
expenditure against Budget (x) Advances from Contingency Fund of India
(xi) Budget Documents
(c) Fiscal Responsibility Legislation (FRBM Acts and Rules)
(d) Performance and Outcome Budget


4. Rules & Procedures and Conduct of Business in Lok Sabha Ninth Edition,
1977.

Chapter XIX

Chapter XXVI - Parliamentary Committees, General Rules, Committee on
Public Accounts, Committee on Estimates, Committee on Public Undertaking,
Committee on Subordinate Legislation, Departmentally related Standing
Committee.

NOTE:-

1.

2.

This paper will be set in Hindi and English languages and candidate will
have an option to select either of them.
From the parts of the Constitution prescribed above, questions on
matters such as manner of elections, conditions for eligibility of
election, qualifications, procedural details, jurisdiction of court etc. will
be excluded.



3.


4.


The paper would contain objective type question. This section would
not carry negative marking.

The following Books will be permitted for use in the examination hall
(a) Constitution of India
(b) Swamy's Compilation of General Financial Rules,2005 incorporating
Compendium of Rules and Advances to Government Servants. Or
(c) Nabhi's Compilation of General Financial Rules,2005 and Compendium of
Rules on Advances to Govt. Servants-2006
(d) Swamy's Compilation of DFPR
(e) FRBM Act and FRBM Rules-2004
(f) Rules and procedures and Conduct of Business in Lok Sabha - Ninth
Edition
(g) Contingency Fund of India Rules 1952
(h) Contingency Fund of India Act.


5. Suggested reading material:
(a) Swamy's Compilation of General Financial Rules 2005 Incorporating
Compendium of Rules on Advances to Government Servants. OR Nabhi's
Compilation of General Financial Rules, 2005 and Compendium of Rules
on Advances to Govt. Servants
(b) Swamy's Compilation of DFPR
(c) FRBM Act and FRBM Rules-2004
(d) Constitution of India
(e) Rules of Procedure and Conduct of Business in Lok Sabha- Ninth Edition
(f) Contingency Fund of India, Rules 1952
(g) Government Budgeting: Principles & Practices by Dr. C.N Sudarsanan
(Sree Sudarsan Publication-Chennai)
(h) Government Budgeting in India by Shri. M.M. Sury (Published by Indian
Tax Institute
(i) Budget Circular of the last year
(j) Guidelines on the preparation of Outcome Budget and Performance Budget
issued by Ministry of Finance
(k) Budget Documents