GPSC Account Officer Class 2 Syllabus 2021 PDF – Download Exam Pattern Here!!!! Gujarat Public Service Commission has uploaded the Syllabus and Exam Pattern for the post of Account Officer Class II. GPSC has going to conduct the examination for this post. Now candidates can download the GPSC Account Officer Class 2 Syllabus 2021 from our website. Stay Connected with us for further updates
GPSC Syllabus 2021:
Name of the Board |
Gujarat Public Service Commission (GPSC) |
Name of the Post |
Account Officer Class II |
Exam Date |
Announce Soon |
Status |
Syllabus Available |
Latest Government Job Notification 2021
GPSC Account Officer Class 2 Exam Pattern:
Objective Type:
Papers | Nature of Exam | Subjects | Marks | Duration |
Paper – 1 |
Objective Type |
General Studies | 200 | 3 Hours |
Paper – 2 | Accountancy and Auditing | 200 | 3 Hours | |
Total | 400 |
Latest Graduate Job Notification 2021
Descriptive Type:
Papers |
Nature of Exam |
Subjects |
Marks |
Duration |
Paper – 1 |
Descriptive Type |
Gujarati Language |
150 |
3 Hours |
Paper – 2 |
English Language |
150 |
3 Hours |
|
Paper – 3 |
General Studies |
200 |
3 Hours |
|
Paper – 4 |
Accountancy and Auditing-I |
200 |
3 Hours |
|
Paper – 5 |
Accountancy and Auditing-II |
200 |
3 Hours |
|
Total |
900 |
|||
Personality Test(Only for those candidates who qualify in Mains Written Examination) |
100 Marks |
|||
Total Marks to be considered for Final Selection |
1000 |
|||
GPSC Account Officer Class 2 Syllabus 2021:
Paper 1: General Studies (Preliminary Examination)
Objective:
History:
- Indus valley Civilization: Features, Sites, Society, Cultural History, Art and Religion. Vedic age- Jainism and Buddhism.
- The Mauryan and the Gupta Empire, Chola and Pallav Dynasties.
- Important Dynasties of Gujarat – Impact and Contribution, Important Policies, their administration, economy, society, religion, literature, arts and architecture.
- The advent of the Europeans in India. Establishment and expansion of British rule in India. Indian war of Independence of 1857 with special reference to Gujarat. Religious and social reform movements in 19th Century in India and Gujarat.
- India’s Freedom Movement, Revolutionaries in India and abroad. Role and contribution of freedom fighters of Gujarat and India.
- The Role and contribution of Mahatma Gandhi and Sardar Patel in Pre and Post-independence of India.
- India after Independence – Reorganization of the States within the country, Maha Gujarat Movement, Major events.
- Achievements and administrative reforms of the rulers of princely states of Saurashtra, Kutchh and Gujarat.
Cultural Heritage:
- Cultural Heritage of India and Gujarat: Art forms, Literature, Sculpture and Architecture.
- Gujarat’s Folk Culture and Oral Tradition: Its Importance, Peculiarities and Impact.
- Art and Craft of Gujarat: Socio-Cultural contribution.
- Life of Adivasi (Tribes).
- Pilgrimage and Tourist Places of Gujarat.
Constitution, Polity, Social Justice and International Relations:
- Indian Constitution: Evolution, features, Preamble, Fundamental Rights, Fundamental Duties, Directive Principles of State Policy, Important Amendments, Significant Provisions and Basic Structure.
- Functions and Responsibilities of the Union and the States, Parliament and State Legislatures: Structure, Function, Power and Privileges. Role of the President and the Governor.
- Constitutional Authorities, Statutory, Regulatory and Quasi-judicial bodies.
- Panchayati Raj.
- Public Policy and Governance. Impact of Liberalization, Privatization and Globalization on Governance.
- Rights Issues (Human rights, Women rights, SC/ST rights, Child rights) etc.
- India’s Foreign Policy – International Relations – Important Institutions, Agencies and Fora, their structure and mandate.
- Important Policies and Programmes of Central and State Governments.
- Finance /Accounts related provisions in Constitution of India.
Indian Economy and Planning:
- Indian Economy on the eve of Independence, Emergence and development of planning exercise in India – historical debates, plan models and shift in focus over time. Indian economy in post reform period: New Economic Reforms, NITI Aayog: aims, constitution and functions.
- Various Policies and amendments in Agriculture sector and Industries sector, Infrastructure in Indian Economy. Banking and Insurance; Regulatory Mechanism. Impact of Privatization on Indian Economy, Growth, Challenges and Opportunities.
- Indian Public finance; Indian tax system, public expenditure, public debt, deficit
and subsidies in the Indian economy. Center-State financial relation. GST: Concept and Implications. - Trend, composition, structure and direction of India’s Foreign Trade.
- Gujarat economy-An overview; social sector in Gujarat- Education, Health, and Nutrition. Agriculture, forest, water resources, mining, industry and service Sector. Development policies for economic and social infrastructure. Cooperative sector in Gujarat.
Geography:
- General Geography: Earth in Solar system, Motion of the Earth, Concept of time, Season, Internal Structure of the Earth, Major landforms and their features. Atmosphere-structure and composition, elements and factors of Climate, Airmasses and Fronts, atmospheric disturbances, climate change.
- Oceans: Physical, chemical and biological characteristics, Hydrological Disasters, Marine and Continental resources.
- Physical: World, India and Gujarat : Major physical divisions, Earthquakes, landslides, Natural drainage, climatic changes and regions, Monsoon, Natural Vegetation, National Parks and Sanctuaries, Major Soil types, Rocks and Minerals.
- Social: World, India and Gujarat : distribution, density, growth, Sex-ratio, Literacy, Occupational Structure, SC and ST Population, Rural-Urban components, Racial, tribal, religious and linguistic groups, urbanization, migration and metropolitan regions.
- Economic: World, India and Gujarat: Major sectors of economy, Agriculture, Industry and Services, their salient features. Basic Industries-Agro, mineral, forest, fuel and manpower based Industries, Transport and Trade, Pattern and Issues.
Science and Technology:
- Science and Technology: Nature and Scope of Science & Technology; Relevance of Science & Technology to the day to day life; National Policy on Science, Technology and Innovation; Institutes and Organization in India promoting integration of Science, Technology and Innovation, their activities and contribution; Contribution of Prominent Indian Scientists.
- Information and Communication Technology (ICT): Nature and Scope of ICT;
Various Government programmes promoting ICT, E-Governance programmes and services; Cyber Security, National Cyber Crime Policy. - Technology in Space & Defense: Evolution of Indian Space Programme;
Various Institutes and programmes. - Energy policy and Nuclear Policy of India – Government Policies and
Programmes. - Environmental Science: Policies and Treaties for the protection of environment at the national and the international level; Forest and Wildlife Conservation; National Action plans on Climate Change and Disaster management.
General Mental Ability:
- Logical Reasoning and Analytical Ability.
- Number Series, Coding –Decoding.
- Shapes and their Sub-sections, Venn diagram.
- Problems based on Clocks, Calendar and Age.
- Average of mean, median, mode – including weighted mean.
- Power and exponent, Square, Square Root, Cube Root, H.C.F. and L.C.M.
- Percentage, Simple and Compound Interest, Profit and loss.
- Time and Work, Time and Distance, Speed and Distance.
- Area and Perimeter of Simple Geometrical Shapes, Volume and Surface Area
of Sphere, Cone, Cylinder, cubes and Cuboids. - Data interpretation, Data Analysis, Data sufficiency, Probability.
8. Current Events of Regional, National and International Importance
Paper 2: Accountancy and Auditing
Financial Accounting:
Basic accounting concepts, Principals-assumptions, Types of Accounts and their Rules, Process of accounts, Capitals and Revenue Accounts, Accounting Books and Trial Balance, Final Accounts, Rectification of Errors, Bank Reconciliation Statement
Financial statements, Partnership Accounts- Admission, Retirement, Death, Dissolution and Piecemeal Distribution of Cash
Company accounts as Per Companies Act-2013; issue and Forfeiture of Shares, Accounting of underwriting Commission, Purchase of Business, Liquidation, Amalgamation, Absorption and Reconstruction, Holding Company Accounts Valuation of Shares and Goodwill, Bank Accounts Accounting Standards: Issued by ICAI and Ministry of Corporate Affairs, AS-1 to
AS -34 (ICAI), International Accounting Standards (IAS) International Financial Reporting Standards (IFRS), Indian Accounting Standards (Ind-AS)
Auditing:
Meaning & Basic Elements-Characteristics-Objectives-Types-Advantages Internal Control, Investigation, Internal Audit, Vouching -Meaning-Objectives Types, Valuation of Assets and Liabilities, Duties and Responsibility of an Auditor, Appointment of an Auditor, Company Audit- Provisions of Companies Act-2013, Auditor’s Report & Certificate, Tax Audit, Cost Audit, Audit Program
Cost and Management Accounting:
The concept of cost, types of cost, Marginal Cost, Sunk Cost, Relevant Cost, Differential Cost, Opportunity Cost, Historical Cost, Period Cost, Fixed, Variable and Semi-Variable Cost
Cost Accounting and Cost Ascertainment, Direct Labour, Direct Material, Direct Expenses, Prime Cost, Factory Cost, Cost Of Production, Cost of Sales, Stock Register, FIFO, LIFO, Weighted Average Method , Uniform Costing, Different methods of Costing-Unit Costing, Process Costing, Batch and Job Costing, Cost Accounting Standards
Managements Accounting:
Meaning, Characteristics, Nature, Ratio Analysis, Funds Flow Analysis, Cash Flow Analysis, Marginal Costing and Break Even Analysis, Decision making, Standard Costing , Budgetary Control, Types of Budgets, Cash Budget, Flexible Budget, Zero Base Budgeting
Financial Management:
Capital Structure, Financial and Operating Leverage, Cost of Capital, Capital Budgeting, Working Capital Management, Dividend Policy Money Market and Capital market, working of Stock Exchanges in India NSE, Regulatory Authorities: SEBI, rating agencies
Computer Applications in Accounting and Finance
Goods and Services Tax:
GST Concept and GST laws: An Introduction Including Constitutional aspects, salient features of GST, Benefits of GST, Overview of GST Acts
Income-tax law:
Basic concept, tax incidence, Definitions in Indian Income Tax Act-1961, exempted incomes, Residential Status, computation of taxable income under various heads, Deductions and Reliefs, computation of taxable income of individuals and firms, deductions of tax, filling of returns, different types of assessment; defaults and penalties, Tax planning, tax evasion and tax avoidance.
Introduction and Basic Concepts of Economics:
Definition – Nature and Scope of Economics, Economic Goods v/s Free Goods, Price and value, Want and Demand Demand: Meaning of Demand, Determinants of Demand, Law of Demand, Difference between Change in Demand and Change in Quantity Demanded, Demand Forecasting Supply :Meaning of supply, Factors affecting supply, Law of supply, Assumption of law of supply, Exceptions of law of supply, Change in supply, Concepts of
elasticity of supply, Price elasticity of supply, Income elasticity of supply, Cross elasticity of supply, Methods to measure Elasticity of supply.
International Trade:
Introduction, Meaning, needs and factors leading to international trade, Advantages and disadvantages of international trade, Foreign exchange, World Trade Organization – its functions and policies, Structure of India’s foreign trade: composition and direction, EXIM Bank, EXIM policy of India, Regulation and promotion of foreign trade, International Economic Institutions-IMF, WORLD BANK, IFC, IDA, ADB, Multinational corporations- joint ventures, India and WTO, intellectual property rights, Balance of payments, Methods to correct disequilibrium.
Financial Administration:
Monetary and Fiscal policies, Public Debt, Budget- types and forms; Budgetary process; financial accountability; Public accounts and audit , budget as a political, instrument; Parliamentary Control of Public Instrument; Parliamentary Control of Public Expenditure; Role of finance ministry in monetary and fiscal area
Business Statistics & Data Processing:
Data types, data collection and analysis, sampling, need and methods of sampling, Probability theory, Probability Distribution, analysis and interpretation of data. Index numbers, Statistical quality control, correlation and regression, Linear Programming Data processing – elements, data entry, data processing and computer application, Computer application to functional areas- Accounting, Inventory Control, Business Reporting & fundamentals of XBRL (Extensible Business Reporting Language)
Banking and Financial Institution:
Importance of Banking to business, meaning and function – function of commercial banks, Types of Banks and their functions: Reserve Bank of India, NABARD and Rural Banking, Banking Sector Reforms in India, E-Banking, Development of Banking: IDBI, IFCI, SFCs, UTI, SIDBI, Introduction to New Banking Institutions Payment Banks, MUDRA Bank, Mahila Bank
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