APPSC Accounts Officer, Accountant Syllabus 2024 & Exam Pattern

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APPSC Accounts Officer, Accountant Syllabus 2024 & Exam Pattern: Candidates who applied for the APPSC Accounts Officer, Junior Accounts Officer, Senior Accountant, and Junior Accountant posts should start their preparation for the exam. So, here is the right place to download the APPSC Accounts Officer Syllabus, APPSC JAO Syllabus, APPSC Senior Accountant Syllabus, and APPSC Junior Accountant Syllabus. Along with the APPSC Syllabus, you can also find the details of the APPSC Accounts Officer Exam Pattern, APPSC JAO Exam Pattern, APPSC Senior Accountant Exam Pattern, and APPSC Junior Accountant Exam Pattern. And the total questions for the exam is 300 with 300 marks with negative marking of 1/3 marks.

APPSC Accounts Officer, Accountant Syllabus 2024 – Details

APPSC Accounts Officer, Accountant Exam Pattern 2024

As per G.O. Ms. No.235 Finance (HR-I, Plg & Policy) Dept., Dt.06/12/2016, for each wrong answer, candidates will be penalized with 1/3rd of the marks prescribed for the question. And the below-given table represents the APPSC Accounts Officer, Junior Accounts Officer, Senior Accountant, and Junior Accountant Exam Pattern.

APPSC Accounts Officer, Accountant Exam Topics

GENERAL STUDIES AND MENTAL ABILITY (Paper 1)

1. Events of national and international importance.
2. Current affairs- international, national, and regional.
3. General Science and it applications to the day to day life Contemporary
developments in Science & Technology and Information Technology.
4. Social-economic and political history of modern India with emphasis on Andhra Pradesh.
5. Indian polity and governance: constitutional issues, public policy, reforms, and e-governance initiatives with specific reference to Andhra Pradesh.
6. Economic development in India since independence with emphasis on Andhra Pradesh.
7. Physical geography of the Indian sub-continent and Andhra Pradesh.
8. Disaster management: vulnerability profile, prevention, and mitigation strategies, Application of Remote Sensing and GIS in the assessment of Disaster.
9. Sustainable Development and Environmental Protection
10. Logical reasoning, analytical ability, and data interpretation.
11. Data Analysis: Tabulation of data, Visual representation of data, Basic data analysis (Summary Statistics such as mean, median mode, Variance, and coefficient of variation) and Interpretation.

PAPER –II: COMMERCE

A . ACCOUNTANCY

UNIT-I: Introduction to Accounting: Need for Accounting – definition, features, objectives, functions, systems and bases and scope of accounting – Bookkeeping and Accounting – Branches of Accounting – Advantages and limitations – Basic terminology used – Accounting concepts and conventions – Accounting Process – Accounting cycle – Accounting equation. Classification of accounts – Rules of double-entry bookkeeping – Identification of financial transactions – Journalizing – Posting to Ledgers – Balancing of Ledger Accounts.

UNIT-II: Bank Reconciliation Statement: Need – Reasons for the difference between cash book and pass book balances – Problems on favorable and overdraft balances – Ascertainment of correct cash book balance.

UNIT-III: Trial Balance, Final Accounts: Trial Balance: Meaning, objectives, methods of preparation – Final Accounts: Meaning, features, uses, and preparation of Manufacturing, Trading Account, Profit & Loss Account, and Balance Sheet – Adjusting and Closing entries.

UNIT-IV: Depreciation – Provisions and Reserves: Depreciation: Meaning – Causes – Objects of providing for depreciation – Factors affecting depreciation – Accounting Treatment – Methods of providing depreciation: Straight line method – Diminishing Balance Method. Provisions and Reserves: Reserve Fund – Different Types of Provisions and Reserves.

UNIT-V: Hire Purchase and Installment Purchase System: Hire Purchase System: Features – Accounting Treatment in the Books of Hire Purchaser and Hire Vendor – Default and Repossession. Installment Purchase System: Difference between Hire purchase and Installment purchase systems – Accounting Treatment in the books of Purchaser and Vendor.

UNIT-VI: Company Accounts: Issue of Shares at Par, Premium, and Discount – Forfeiture and Reissue of Shares – Rights issue – Underwriting of issue of shares (Simple Problems). Issue and Redemption of Debentures – Redemption out of profits (Problems on Sinking fund method).

UNIT-VII: Accounting Standards – Valuation of Goodwill: Accounting Standards: Need and importance – An overview of Indian Accounting Standards. Valuation of Goodwill: Need – Methods: Normal Profit Method, Super Profits Method, Capitalization Method.

UNIT-VIII: Valuation of Shares: Need for Valuation – Methods of Valuation: Net Assets Method, Yield Basis Method, Fair Value Method.

UNIT-IX: Company Final Accounts: Preparation of Final Accounts – Provisions relating to the preparation of final accounts – Profit and loss account and balance sheet.

UNIT-X: Amalgamation and Internal Reconstruction: Amalgamation in the nature of merger and purchase: Calculation of purchase consideration – Treatment in the books of the transferor and transferee (as per Accounting Standard 14, excluding inter-company holdings) Internal Reconstruction: Accounting Treatment– Preparation of final statements after reconstruction.

B . COST & MANAGEMENT ACCOUNTING

Unit-XI: Elements of Cost: Material Cost: Direct and indirect material cost – Inventory control techniques – Stock levels – EOQ – ABC analysis. Issue of materials to production – Pricing methods: FIFO, LIFO with base stock, average methods. Labor Cost: Direct and
indirect labor cost- Methods of payment of wages including incentive plans, Halsey and Rowan plans, and Tailors Piece Rate method. Overheads: Features, classification, methods of allocation, and apportionment of overheads (including practical problems).

Unit-XII: Marginal Costing: Marginal Costing: Meaning, importance, marginal cost equation, the difference between marginal costing and absorption costing, applications of Marginal costing (theory only). Break Even Analysis: Meaning and importance, break-even chart and different formulae (including simple practical problems).

Unit-XIII: Budgeting & Budgetary Control: Budgets: Meaning and importance – Budgeting: Meaning and importance. Budgetary Control: Meaning and importance – Types of Budgets: fixed budget, flexible budget, cash budget, sales budget, production budget (theory only).
Standard Costing: Meaning and importance – Variance.

C . STATISTICS AND INFORMATION TECHNOLOY

UNIT – XIV: Measures of Central Tendency: Definition, objectives and characteristics of measures of central tendency – Types of Averages: Arithmetic Mean, Geometric Mean, Harmonic Mean, Median, Mode, Deciles, Percentiles, Properties of averages and their
applications.

UNIT – XV: Measures of Dispersion and Skewness: Dispersion: Meaning, Definitions, Properties – Types: Range, Quartile Deviation, Mean Deviation, Standard Deviation, Coefficient of Variation. Skewness and Normal Distribution.

UNIT – XVI: Introduction to computers: Definition, Characteristics and limitations of computers – Elements of Computers – Hardware – CPU – Primary and Secondary memory – Input and Output devices. IT-enabled services – BPO, KPO, Call centers. Modern communications (Concepts only): Communications – FAX, Voice mail, and information services – E Mail – Creation of email id – group communication – Tele conferencing – Video conferencing – File exchange – Bandwidth – Modem – Network Topologies – Network types LAN, MAN, WAN, and their architecture – Dial-up access.

UNIT – XVII: Internet & e-commerce: Services available on the internet – WWW – ISP. e-commerce: Meaning, advantages and limitations, applications of E-commerce – trading stocks online, ordering products /journals/books, etc., online, travel and tourism services, employment placement and job market, internet banking, auctions, online publishing,
advertising-Online payment system (including practicals). Accounts in computerized environment and basics of software applications.

D . AUDITING:

Unit-XVIII: Introduction to Auditing: Auditing: Meaning – Definition – Evolution – Objectives – Importance. Types of audit: Based on ownership (Proprietorship, Partnership, Companies, Trusts, Cooperative Societies, Government Departments) – Based on time (Interim, Final, Continuous, Balance Sheet)- Based on objectives (Independent, Financial,
Internal, Cost, Tax, Government, and Secretarial).

Unit-XIX: Planning of Audit and Control: Auditor: Qualifications and disqualifications – Qualities – Appointment and Reappointment – Remuneration – Removal – Rights – Duties – Liabilities. Audit planning: Engagement letter – Audit program – Audit notebook – Audit
papers – Audit workbook – Audit contents – Audit markings – Internal check internal control  (Sales – Purchases – Fixed assets – Cash – Bank – Pay Roll) – Accounting controls and Sampling in the audit.

Unit-XX: Report Writing & Certification: Business Correspondence and Report writing: Basic principles – Business letters. Business reports Structure – Preparation of routine reports and special reports. Audit certificate: Scope and Content. Recent trends in the audit.

APPSC Accounts Officer, Accountant Syllabus 2024 – FAQ

Is there any negative marking for APPSC Accounts Officer Exam?

Yes, there is a negative marking for APPSC Accounts Officer Exam.

For how many marks APPSC Accountant Exam be conducted?

APPSC Accountant Exam will be conducted for 300 marks.

How many questions will be asked in the APPSC Accounts officer paper 1 exam?

150 questions will be asked in the APPSC Accounts officer paper 1 exam.