SSC Commercial Audit Examination Syllabus

SSC Section Officer (SO) Commercial Audit Examination Syllabus 2009

Paper I (Objective Type)

(a) General Awareness: Questions in this component will be aimed at testing the candidate's General Awareness of the environment around him and its application to society. Questions will also be designed to test knowledge of current events and of such matters of everyday observation and experience in their scientific aspect as may be expected of an educated person. The test will also include questions relating to India and its neighbouring countries especially pertaining to History, Culture, Geography, Economic Scene, General Polity, Indian Constitution, Sports, Literature, Basics/fundamentals of Computers, Scientific Research, etc. These questions will be such that they do not require a special study of any discipline.

(b) Arithmetical Ability: This part will include questions on problems relating to Number Systems, Computation of Whole Numbers, Decimals and Fractions and relationship between Numbers, Fundamental arithmetical operations, Percentages, Ratio and Proportion, Averages, Interest, Profit and Loss, Discount, use of Tables and Graphs, Mensuration, Time and Distance, Ratio and Time, Time and Work etc.


(c) English: Questions in this component will be designed to test the candidate's understanding and knowledge of English Language and will be based on error recognition, fill in the blanks (using verbs, preposition, articles etc.), Vocabulary, Spellings, Grammar, Sentence Structure, Synonyms, Antonyms, Sentence Completion, Phrases and Idiomatic use of Words, etc. There will be a question on passages and comprehension of a passage also.

Paper II (Conventional)

Commerce: This paper will cover all the subjects of B(Commerce) or similar Degree Course of Indian Universities. It will specifically include the following subjects:-

i) Accountancy: Conceptual framework, Income measurement, Final accounts, Accounting for partnership firms, Hire-purchase accounting, Corporate accounting (Issue, forfeiture and re-issue of shares, Redemption of preference shares).

ii) Business Organisations : Business objectives, Business environment, Business entrepreneurship (including location, choice of form of business and growth strategies), Business operations including finance, production, marketing and human resource development.

iii) Management: Concept of management, Planning, Organising, Leading and Controlling.

iv) Micro-economics: Price-mechanism, Theory of consumer behaviour, Elasticity of demand, Production function, Theory of costs, Market structures, Price-determination under perfect competition and monopoly.

v) Indian Economics: Issues involved in planning for economic development, Sectoral analysis of Indian economy including agriculture, industry and foreign trade.

vi) Business Statistics: Analysis of univariate data involving measurement of central tendency and dispersion, correlation and regression analysis, index numbers, analysis of time-series, Theory of probability.

vii) Business law: Indian Contract Act, 1872, Sale of Goods Act, 1930, Partnership Act, 1932 and Negotiable Instruments Act, 1881.

viii) Company law: Kinds of companies, matters involving incorporation of company, shares and share capital and matters relating to issue and transfer of shares, members of a company, management of a company, meetings and resolutions, winding up of a company, amalgamation of companies, latest improvements/amendments brought out in the Companies Act etc .

ix) Cost accounting: Procedures involved in cost accounting, Marginal costing, Cost-volume profit analysis, Budgetary control, Standard costing.

x) Auditing: Meaning and objects of auditing, Types of audit, Audit process.

xi) Income Tax: Basic concepts, Residence and tax liability, heads of income.

xii) Marketing and advertisements: IT Patents, Trade Marks, Copy right laws, Intellectual Property Rights, W.T.O. etc.