KSEB Syllabus 2024 PDF Download & Exam Pattern

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KSEB Syllabus 2024 & Exam Pattern PDF Download: The Kerala State Electricity Board Ltd officials has released a notification for Divisional Accounts Officer post. So, We are here to help you to level up your preparation by providing you the KSEB Syllabus 2024 and exam pattern to ace your examination. Here, This Exam consists of four papers, and each paper consists of different topics.

KSEB Syllabus 2024

The Selection Process includes Written Test. Here, We’ll make sure to that you cover all the topics required for the written exam, which is the only round in the selection process. Aspirants who are preparing for the KSEB Exam Pattern 2024 must have a clear understanding of the syllabus and exam pattern to score high marks and qualify for further rounds in the selection process.

KSEB Syllabus 2024 – Overview

KSEB Exam Pattern 2024

It is strongly recommended that all candidates obtain precise and pertinent details concerning the KSEB Syllabus 2024 Download Link, as this pattern holds significant importance for applicants in preparing for the upcoming examination.

Negative Marking: 1/3 marks will be deducted as negative mark for each wrong answer.

KSEB Exam Syllabus 2024

Paper I

Financial & Cost Accounting (100 marks) (Level of knowledge – Degree level)

(A) Financial Accounting (50 Marks)

• Concepts & conventions of accounting
• Distinction between capital and revenue
• Double entry system, books of prime entry, subsidiary books, cash book, ledgers, trial
  balance.
• Rectification of errors, opening entries, transfer entries, adjustment entries, closing
  entries.
• Depreciation & amortization – methods of depreciation & accounting.
• Bank reconciliation statements.
• Preparation of financial statements of companies – profit and loss acccounts, balance
  sheet and cash flow statements.

(B) Basics of Accounting Standards (20 Marks)

(C) Cost Accounting (30 Marks)

• Cost Accounting Vs Financial Accounting.
• Elements of Cost & Accounting
  i. Materials
  ii. Labour
  iii. Direct expenses
  iv. Overheads
• Preparation of cost sheets
• Budgets & Budgetary Control
• Companies (Cost Records & Audit) Rules 2014.

Paper – II

Corporate Laws (level of knowledge – basic)

(A) Companies Act 2013 and Rules (50 Marks)

• Preliminary- definition, types of companies.
• Incorporation of a company.
• Registration of charges.
• Management and Administration.
• Accounts of companies.
• Audit and Auditors.
• Appointment and qualification of Directors.
• Meetings of Board and its powers.

(B) Commercial Laws (50 Marks)

• The Indian Contracts Act, 1872.
• Industrial Disputes Act, 1947.
• Trade Unions Act, 1926.
• Workmen’s Compensation Act, 1923.

Paper III

Direct and Indirect Taxes (level of knowledge – working knowledge)

(A) Income Tax Act,1961 (40 Marks)

• Basic concepts and definitions.
• Basis of charges, rates applicable for different types of assesses.
• Concept of previous year and assessment year.
• Residential status and scope of total income, income received / deemed to be received / accrued or arisen / deemed to accrue or arise in India.
• Heads of income and computation of income from salary & income from business.
• Deduction from gross total income, rebate and reliefs.
• Tax deduction at source, tax collection at source, recovery and refund of tax, advance tax refunds – filing of TDS returns.

(B) Goods & Services Tax Act (60 Marks)

• Introduction to GST including constitutional aspects.
• Definitions of various terms under.
  i. The Central Goods & Services Tax Act 2017 and Rules thereunder.
  ii. The Kerala State Goods & Service Tax Act 2017 and Rules thereunder.
  iii. The Integrated Goods & Services Tax Act 2017 and Rules thereunder.
• Various concepts under GST including Composite and Mixed supplies.
• Inter State & Intra State supplies, exemptions under GST, determination of nature of GST to be levied – IGST, SGST, CGST & Cess and Reverse Charge mechanism.
• HSN (Harmonised) System of Nomenclature) and SAC (Service Accounting Code).
• Time and Value of Supply
• Tax Structure – Basic Rates and Special Rates.
• Computation of GST liability.
• Various procedures under GST including registration, composition scheme, documents
  to be issued under GST Acts under various situations, maintenance of Books of Accounts, remittance of GST including TDS, Filing of Periodic Returns and annual
  Returns, TDS, Job Work, Input Tax, Credit, E-way bill, Refund, Audit, Scrutiny and
  Assessment.
  • Penal provisions under GST.

Paper – IV

Electricity Act, Kerala Electricity Supply Code, Regulations & PWD Code (Level
of knowledge – basic)

(A) Electricity Act 2003 (30 marks)

• Preliminary – National Electricity Policy and Plan – Generation of Electricity,
  Licensing, Transmission of Electricity, Distribution of Electricity, Tariff – Regulations
  – Determination of Tariff – Bidding – Procedure for Tariff Orders – Provision of
  Subsidy.
• Central Electricity Authority (CEA) Constitution & Functions.
• Regulatory Commissions Central Commission – Constitution & Functions
• State Commission – Constitution & Functions.
• Appellate Tribunal for Electricity – Establishment of Appellate Tribunal Appeal to
  Appellate Tribunal
• Procedure & Powers of Appellate Tribunal.
• Investigation and Enforcement (Sections 126 to 130)
• Offences and Penalties.
• Special Courts.
• Protective Clauses.
• Power to make rules and regulations.

(B) Supply Code 2014 & Regulations (40 Marks)

• Supply Code – 2014.
• General conditions of supply of electricity.
• Security deposit for electricity charges and meter.
• Metering.
• Billing and mode of payment.
• Disconnection, dismantling and reconnection.
• Central Electricity Authority (Installation and Operation of Meters) Regulations, 2006.
• Kerala State Electricity Regulatory Commission (Consumer Grievance Redressal
• Forum and Electricity Ombudsman), Regulations 2005.

(C) PWD Account Code & Department Code (30 Marks)

• Account Code
  i. Chapter 10 – Works Accounts
  ii. Chapter 11 – Lump sum contracts
  iii. Chapter 15 – Deposits
• Department Code
  • Chapter 2 – Works
  • Chapter 4 – Miscellaneous rules regarding office work excluding Accounts

KSEB Syllabus 2024 Download Link

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