PPSC Junior Auditor Syllabus 2024 & Exam Pattern

PPSC Junior Auditor Syllabus 2024 & Exam Pattern : Punjab Public Service Commission (PPSC) has given the detailed PPSC Junior Auditor Syllabus 2024. To help all applicants, the PPSC Junior Auditor Group B Syllabus 2024 is collected from the official website and projected here. Aspirants must refer to all the details on PPSC Junior Auditor Exam Pattern 2024 and start their preparation with the PPSC Syllabus for Junior Auditor 2024. Also, we have added the PPSC Junior Auditor Syllabus 2024 PDF at the end of the page. Download and save it for the sake of reference.

The pattern for a written competitive examination comprising 120 questions (that is 4 marks for each question), the exam will be conducted for a total of 480 Marks. There are 2 Parts to the Exam. Part A consists of 100 Multiple Choice Objective Questions from the subject knowledge. Part B consists of 20 Multiple Choice Objective Questions from the subjects General Knowledge & Current Affairs, General Mental Ability, Logical Reasoning and Quantitative Aptitude. The time duration of the examination is 2 Hours. There will be a negative marking of one mark.

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PPSC Junior Auditor Group B Syllabus 2024

Candidates who applied for the post of Junior Auditor (Group B) have to appear for the Written Competitive Examination. The Punjab Public Service Commission will select the candidates based on the exam score only. So, all the applied candidates have to prepare well for the examination. To help them, we have incorporated the PPSC Junior Auditor Syllabus 2024 and the PPSC Junior Auditor Exam Pattern 2024 here. Make use of these in the preparation process.

PPSC Junior Auditor Syllabus 2024 – Overview

PPSC Junior Auditor Exam Pattern 2024

Using the PPSC Junior Auditor Exam Pattern 2024 aspirants can get a complete idea of the number of questions, subjects, marks, negative marking, time duration, type of the question paper, etc., and details. By practicing according to the given PPSC Junior Auditor Syllabus 2024 and the PPSC Junior Auditor Exam Pattern 2024, candidates can gain more knowledge on how to attempt the exam, how to manage time to complete all the questions from the question paper, etc.,

NOTE: 

• Each question carries 4 marks and for each correct answer, the candidate will get 4 (four) marks.
• There will be negative marking (one mark for each question) in the written examination for questions wrongly answered i.e. for each incorrect answer, 1 (one) mark will be deducted from the total score.
• Unanswered/ unattempted questions will be given no marks.

Download PPSC Junior Auditor Exam Syllabus 2024 PDF

Start the download after referring to the subject wise PPSC Junior Auditor Syllabus 2024 topics given down here. Preparation using the PPSC Junior Auditor Group B Syllabus 2024 helps in making the highest scores in the examination. So, download the PPSC Syllabus for Junior Auditor 2024 given in a PDF format, from the below available link.

Part A

Financial Accounting

• Accounting: Meaning, Scope and Importance, Branches of Accounting, Accounting Concepts and Conventions, Double Entry System, Preparation of Journal, Subsidiary Books including Cash Book. Ledger, Trial Balance, Preparation of Final Accounts of Sole Traders and Partnership Firm. Distinction between Capital and Revenue items, Depreciation
• Methods and Accounting including AS-6. Bank Reconciliation Statement.
• Accounts relating to Partnership: Admission, Retirement and Death of a Partner, Dissolution of Partnership, Amalgamation of Firms, Sale of Firm to a Company, Gradual Realisation of Assets and Piece Meal Distribution.
• Consignment Accounts: Accounting treatment including journal and ledger in the books of consignor and consignee.
• Joint Venture: Methods of maintaining Joint Venture Accounts.
• E-Accounting: Meaning, Features, Advantages and Disadvantages of Computerized Accounting, Financial Accounting Package – Tally. ERP 9.0:
• Introduction, Phases of implementation, Configuring Tally, Accounts
• Management with TALLY.ERP 9.0 Package: Accounts Masters including creating and altering vouchers, Accounts transactions and preparing Trial Balance and Final
  Accounts.
• Corporate Accounting as per the Companies Act, 2013: Issue, forfeiture and reissue of shares; Redemption of preference shares; Issue and redemption of debentures; Issue of bonus shares and right shares; Underwriting of shares and debentures; Accounts of underwriters.
• Final Accounts of companies including computation of managerial remuneration and disposal of profit; Profit prior to and after incorporation; Consolidated Statements of holding companies with one subsidiary only.
• Amalgamation, absorption, merger, and reconstruction, Accounting for amalgamation of companies as per Indian Accounting Standard 14; Accounting for internal reconstruction; Liquidation Accounts.

Management Accounting

• Management Accounting: Meaning, Definition, Nature, Objectives, Scope and Functions of Management Accounting, Management Accounting and FinancialAccounting, Management and Cost Accounting; Role of Management Accounting in decision making; Management Accounting Tools; Advantages and Limitations of Management Accounting.
• Financial Statements: Concept, Nature, Objectives of Financial Statements, Types of Financial Statements; Limitations of Financial Statements; Analysis and Interpretation of Financial Statements: Techniques of Financial Statements Analysis; Comparative Statements, Common size statements, and Trend analysis.
• Ratio analysis : Meaning and significance of Ratio analysis, Classification and interpretation of Ratios- Liquidity ratios, Turnover ratios, Solvency ratios and Profitability ratios; Advantages and Limitations of Accounting Ratios.
• Fund Flow Analysis: Concept of Funds, Sources and Uses of Funds, Managerial uses of Funds Flow Analysis, Statement of Changes in working Capital, Funds Flow Statement.
• Cash Flow Analysis: Indian Accounting Standard – 3, Cash Flow Statement.

Cost Accounting

• Cost Accounting: Meaning , Objectives, Advantages and Limitations of Cost Accounting, Importance of Cost Accounting to Business Concern. Cost concepts and classification; Preparation of cost sheet.
• Accounting for Material: Concept, objectives and techniques of Material Control, Accounting and Control of Purchase, Storage and Issue of Materials; Methods of pricing material issues; Treatment of Material Losses.
• Accounting for Labour: Labour cost control procedure; Labour turnover; Idle time and overtime; Methods of wage payment; Time and piece rates; Essentials of a good wage plan, Incentive schemes: Taylor’s differential piece rate system, Halsey plan, Rowan Plan; Fringe benefits.
• Accounting for Overheads: Meaning, Classification of Overheads: Element-wise, Functional and Behavioural; Allocation and Apportionment of overheads; Absorption of overheads; Determination of overhead rates; Under and over absorption and its treatment; Treatment of special items of overheads like interest, depreciation, packing expenses, carriage expenses, machinery erection, tools, R&D, advertisement etc .
• CVP Analysis: Introduction, Assumptions and Uses; Break-Even Analysis: BreakEven Point, Margin of Safety and Maintaining a desired level of profit; Graphical presentation of CVP Relationship.Marginal Costing and Management Decisions – Marginal Costing vis à-vis
• Absorption Costing; Marginal as a tool for decision making; Marginal Costing Techniques; Marginal Cost and Product Pricing; Change of Product Mix; Make or Buy Decisions; Exploring new markets; Shut Down Decisions.
• Budgeting for Profit Planning and Control: Meaning of Budget and Budgetary control; Objectives; Merits and Limitations; Types of Budgets; Preparation of Functional Budgets; Fixed and Flexible Budgeting; Control ratios; Zero Base Budgeting; Performance Budgeting; Responsibility Accounting.
• Standard Costing and Variance Analysis: Meaning of Standard Cost and Standard Costing; Advantages and Application; Variance analysis: Material, Labour and Overhead Variances (two-way analysis).

Part B – General Knowledge, Logical Reasoning & Mental Ability

General Knowledge & Current Affairs:

General Knowledge and Current affairs of National and International importance including:

• Economic issues.
• Polity issues.
• Environment issues
• Science and Technology.
• Any other current issues.
• (a) History of India with special reference to Indian freedom struggle movement.
  (b) History of Punjab- 14th century onwards.

General Mental Ability, Logical Reasoning & Quantitative Aptitude

• Analytical Reasoning, Logical Reasoning, and Mental Ability
• Basic numerical skills, numbers, magnitudes, percentages, and numerical relation appreciation.
• Data analysis, Graphic presentation charts, tables, spreadsheets

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