Hi friends, in our last post we had an overview of the AAO Exam 2021 [Assistant Accounts Officer Exam 2021] to be conducted by Department of Posts [India Post] and Department of Telecom. You can check Assistant Accounts Officer (AAO) Exam 2021 Notification – Indiapost
In this post we are going to discuss about the Syllabus of AAO Exam 2021. Though officially nothing has been said about the syllabus of AAO Exam 2021, we expect the syllabus to be same as the AAO Exam conducted in the year 2018. So without wasting much time on introduction let’s look at the topic of the day.
Syllabus of AAO Exam 2021
Paper – 1 – Financial Rules and Procedures & Book-keeping
TIME: 03 HOURS , MAXIMUM MARKS: 100 , MODE OF EXAM: OPEN BOOK
Syllabus Content:
| SL No. | Topic | Chapter |
| 1. | General Financial Rules, 2017 | Chapter- 1 Introduction Chapter -2 General System of Financial Management Chapter- 3 Budget Formulation and Implementation Chapter- 6 Procurement of Goods and Services Chapter- 8 Contract Management |
| 2. | FHB Volume – I | Chapter-II General Principles and Rules Chapter-III General Outlines of the Systems of Accounts Chapter-IV Relations with Audit Chapter-V Cash Chapter-VIII Pay and Allowances General Rules Chapter-X Establishment Chapter-XI Contingent Charges Chapter-XIII Loans & Advances to Govt Servant Chapter-XVII Provident & Other Funds |
| 3. | Accounting Principles/ Book Keeping | Preparation of Trial Balance Preparation and analysis of P & L Account Preparation and analysis of Balance Sheet Provision for Bad Debts/Depreciation /Reserves/ provisions Bank reconciliation statement Receipts & Payments Account Income & Expenditure Account Single entry Correction of Errors |
| 4. | List of Major & Minor Heads (LMMH) of Accounts of Union of India as applicable in DOT/DOP | |
| 5. | Govt. Accounting Rules 1990 (GAR 1990) |
Recommended readings/reference books
- Swamy’s Compilation of General Financial Rules, 2017
- Swamy’s Compilation of P&T Financial Handbook Vol. I
- Relevant chapters from NCERT publication on Financial Accounting for CBSE (upto class XII)
- Relevant chapters from NCERT publication on Accountancy — Analysis of financial Statements for CBSE (upto class XII)
- Relevant chapters from Double Entry Book Keeping (Financial Accounting) by T S Grewal (For CBSE Class XI)
- Relevant chapters from Analysis of Financial Statements by T S Grewal (For CBSE Class XII)
- Appendix V to the Postal Account Manual Vol. |
- Government Accounting Rules, 1990
Books to be allowed in examination hall
- Swamy’s Compilation of General Financial Rules, 2017
- Swamy’s Compilation of P&T F inancial Handbook Vol. I
- Appendix V to the Postal Account Manual Vol. 1
- Government Accounting Rules, 1990
Paper – 2 – Service Rules
TIME: 03 HOURS, MAXIMUM MARKS: 100, MODE OF EXAM: OPEN BOOK
| SL No. | Topic | Chapter |
| 1. | FR SR Part-I : General Rules | Chapter-II- Definition Chapter-III General Conditions of Service Chapter-IV- Pay Chapter-VII Dismissal, Removal and Suspension Appendix-3 Delegation made under Fundamental Rule 6 Appendix-10 CCS(Joining Time) Rules ,1979 |
| 2. | FR SR Part-II : Travelling Allowances | Chapter-I Grades of Government Servants Chapter-II Different kinds of TA Chapter-II T.A. admissible for different class of Journey Chapter-VI Controlling Officers |
| 3. | FR SR Part-II : Leave Rules | Chapter-I Preliminary Chapter-II General Conditions Chapter-IV Kinds of Leave due and admissible Chapter-V Special kinds of leave other than study leave |
| 4. | CCS (Pension ) Rules , 1972 | Chapter-I Preliminary Chapter-II General Conditions Chapter-III Qualifying Service Chapter-IV Emoluments and Average Emoluments Chapter-V Classes of pensions and conditions governing their grant Chapter-VII Regulation of Amount of Pensions Chapter-VIII Determination and Authorization of the Amounts of Pension and Gratuity Chapter-[X Determination and Authorization of Amount of Family Pension and Death Gratuity in respect of Government servants dying while in service. Appendice-1 CCS(Commutation of Pension ) Rules ,1981 |
| 5. | General Provident Fund (Central Services ) Rules, 1960 | Chapter-I Short title and commencement Chapter-II Definitions Chapter-IV Conditions of eligibility Chapter-V Nominations Chapter-VI Subscriber’s Account Chapter-VII Conditions of subscriptions Chapter-VIII Rates of subscription Chapter-XII Advances from the Fund Chapter-XV Withdrawals from the fund Chapter-X VI Conditions of withdrawal Chapter-XVI-A Conversion of an advance into a withdrawal Chapter-XXXI Final withdrawal of accumulations in the Fund Chapter-XXXII Retirement of subscriber Chapter-XXXIII Procedure on death of a subscriber Chapter-XXXIV Manner of payment of amount in the Fund Chapter-XXXIX Annual statement of accounts to be supplied to subscriber |
| 6. | CEA Rules | |
| 7. | LTC Rules | |
| 8. | CCS (CCA) Rules, 1965 | Chapter-I Part-III Appointing Authority Part- V Suspension Part-V Penalties and Disciplinary Authorities Part-VI Procedure for Imposing Penalties Part-VII Appeals Part-VIII Revision and Review Chapter-I Suspension —– A Digest Chapter-III Suspension —— General Orders Chapter-V Suspension —— Entitlements Chapter-VII Unauthorized Absence Chapter-XV Orders regarding grant of T.A. to various persons during disciplinary proceedings |
| 9. | CCS (Conduct) Rules | Rule-II Definitions Rule-III General Rule-III-C Prohibition of sexual harassment of working women Rule-VI Joining of associations by Government servants Rule-VII Demonstration and strikes Rule-IX Criticism of Government Rule-XV Private trade or employment Rule-XVI Investments, Lending and borrowing Rule-XVII Insolvency and habitual indebtedness Rule-X VII Movable, immovable and valuable property Rule-XXI Restriction regarding marriage Rule-X XII Consumption of intoxicating drinks and drugs Appendices-IV The Prevention of Corruption Act,1988 |
| 10. | RTI Act 2005 | Knowledge of various provisions of RTI Act-2005 |
| 11. | Constitution of India | General Principles of Natural Justice |
Recommended readings/reference books
- Swamy’s Compilation of FR SR Part-I : General Rules
- Swamy’s Compilation of FR SR Part-II : Travelling Allowances
- Swamy’s Compilation of FR SR Part-II] : Leave Rules
- Swamy’s Pension Compilation
- Swamy’s Compilation of GPF Rules
- Upto date relevant orders of 7 CPC
- Swamy’s Handbook for Central Govt. Staff
- RTI Act-2005
- Constitution of India-(Preamble of the Constitution, Article 14, 21, 22, 32, 226, 227 & 311).
Books to be allowed in examination hall
- Swamy’s Compilation of FR SR Part-I : General Rules
- Swamy’s Compilation of FR SR Part-II : Travelling Allowances
- Swamy’s Compilation of FR SR Part-III : Leave Rules
- Swamy’s Pension Compilation
- Swamy’s Compilation of GPF Rules
- RTI Act-2005
- Constitution of India
Paper – 3 – Postal Account
TIME: 03 HOURS, MAXIMUM MARKS: 100, MODE OF EXAM: OPEN BOOK
| Sl No | Topic | Chapter |
| 1. | Postal Accounts Manual Vol -I | Chapter-I Definitions and General Systems of Accounts Chapter-II Organization and Control ( except Para 2.10,2.11,2.12,2.13,2.14,2.18,2.19 and 2.22 Chapter-III Postal Account Work Chapter-IV Book and Compilation Chapter-V Remittance Chapter-VII Transfer Entries Journal & Ledger Chapter-XV Internal Check Inspections |
| 2. | Postal Accounts Manual Vol -II | Chapter-II Post Office Certificates Chapter-III Indian Money Order Chapter IV Indian Postal Order Chapter-VIII Savings Bank |
| 3. | Delegation of Financial Power Rules, 1978 | |
| 4. | Schedule of Financial Powers of Head of Circle, Regional PMGs, SSPO/SPOs | |
| 5. | FHB Vol-II | Chapter-II Supply of Stamps Chapter-III Revenue Receipts Chapter-IV Post Office Accounts Chapter-V Railway Mail Service Accounts Chapter-VIT Pension Payments |
Recommended readings/reference books
- Postal Account Manual Vol-I
- Postal Account Manual Vol-II
- Swamy’s compilation of DFPR,1978
- Schedule of Financial Powers
- FHB-Volume-II
Books to be allowed in examination hall
- Postal Account Manual Vol-I
- Postal Account Manual Vol-II
- Swamy’s compilation of DFPR,1978
- Schedule of Financial Powers
- FHB-Volume-lI
Paper – 4 – Telecom Account, USOF and Taxation
TIME: 03 HOURS, MAXIMUM MARKS: 100, MODE OF EXAM: OPEN BOOK
| Sl No | Topic | Chapter/Documents |
| 1. | License Agreements and NIA | i) Financial Conditions of various License Agreements ii) Provision regarding Spectrum Usage Charges & Bank Guarantees in NIA 2010,2012,2013,2014,2015,2016 ill) Reconciliation of revenue shown in AGR (Adjusted Gross Revenue) and P & L Account |
| 2. | USOF | i) Schemes sponsored by USOF ii) Financial conditions in various Agreements |
| 3. | GST | i) Provision for registration under GST Act ii) Requirement of Monthly/quarterly return under GST Act iii) Time line for depositing amount due under GST Act |
| 4. | Income Tax | i) Provision of Income Tax on salaried employees (including pensioners) ii) Provision of TDS on salaried employees (including pensioners) iii) Monthly/Quarterly /Annual Returns to be submitted by DDOs under Income Tax Act iv) Admissible deduction to be allowed by DDO to salaried employees( including pensioners ) |
| 5. | New Pension Scheme |
Recommended readings/reference books
- License Agreements/NIAs available on http://dot.gov.in/
- USOF Agreements available on http://www.usof.gov.in
- GST Act and relevant notifications
- Income Tax Act
- Swamy’s Compilation of New Pension Scheme
Books to be allowed in examination hall
- Swamy’s Compilation of New Pension Scheme
- Income Tax Act (Bare Act with Amendments only)
- GST Act (Bare Act with Amendments only)
Paper V – Logical, Analytical & Quantitative Abilities and Language Skill
TIME: 03 HOURS, MAXIMUM MARKS: 100, MODE OF EXAM: WITHOUT BOOK
- Part A: Logical, Analytical & Quantitative Abilities
- Part B: Language Skills -English
Paper VI – Information Technology
TIME: 03 HOURS, MAXIMUM MARKS: 100, MODE OF EXAM: PRACTICAL WITHOUT BOOK
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