WBPSC Audit and Accounts Service 2023, West Bengal Audit and Accounts Services Syllabus 2023 has been revealed on the wbpsc.gov.in
West Bengal Audit and Accounts Services Syllabus 2023 has been revealed on the official website of the West Bengal Public Service Commission, wbpsc.gov.in. Interested candidates should do preparations according to the latest Syllabus and exam pattern. Through the West Bengal Audit and Accounts Services Recruitment 2023, there are 25 vacancies available and out of which 23 are fresh vacancies and 2 are Backlog vacancies. For all the other updates and latest information, the candidates should visit the website frequently. The individuals can apply from December 14, 2022, and can apply till January 4, 2022. The West Bengal Public Service Commission will select the candidates by Written Exam in two stages i.e., Preliminary and Mains exams. The selected candidates will have to appear before a Medical Board for certificates of their fitness for Government service in the form prescribed for the purpose.
WBPSC Audit and Accounts Service 2023- Overview
|Organization Name||West Bengal Public Service Commission (WBPSC)|
|Exam Name||West Bengal Audit and Accounts Service Exam|
WBPSC Audit and Accounts Service 2023- Eligibility Criteria
The individual should be a permanent citizen of India.
- The individual should have a Bachelor’s Degree in Commerce from a recognized university.
- It is necessary to be a member of the “Institute of Chartered Accountants of India” and the “Institute of Cost Accountants of India”.
- The interested candidate must have done MBA/ PGDM (Finance) or equivalent Post-Graduation in Finance approved by the All-India Council for Technical Education.
WBPSC Salary Scale
The salary scale of the selected candidate will be Level 16, Rs. 56,100-1,44,300.
WBPSC Audit and Accounts Service- Age limit
The age limit of the candidate should not be more than 36 years as of 01.01.2022.
WBPSC Audit and Accounts Service– Mode of Application
The candidates should be submitted in online mode only and submission of one application is only allowed, avoid submission of multiple applications.
WBPSC Audit and Accounts Service Fee
The applicants have to pay Rs. 210/- (Rupees two hundred ten) as a fee. In addition, the candidates may have to pay the following charges:
|For online payment through debit/credit cards||Convenience fee @ 1% of the examination fee subject to a minimum of Rs. 5/- (Rupees Five) only plus 18% G.S.T. on such convenience fee|
|For online payment using a net banking facility||A convenience fee of Rs. 5/- (Rupees Five) only plus 18% G.S.T. on such convenience fee|
|For offline payment through Bank Counter||Service Charge of Rs. 20/- (Rupees Twenty) only.|
WBPSC Audit and Accounts Service 2023- Important Dates
|Commencement of submission of online application||14th of December, 2022|
|Closing date for submission of online application||4th of January, 2023 (up to 03:00 pm)|
|Closing date for submission of fees through online||4th of January, 2023 (up to 03:00 pm)|
|Closing date for submission of fees through offline||5th of January, 2023 *|
|Challan must be generated||4th of January, 2023|
|The Edit window will remain open||From 9th of January, 2023 to 16th of January, 2023 (up to 03:00 PM)|
WBPSC Audit and Accounts Service 2023-Exam Pattern
The Preliminary Examination will only have one paper “General Studies”. The candidates will be given a question paper of objective type consisting of 200 multiple-choice questions. The exam will be of 200 marks and candidates will be given 2½ hours to complete the exam. The exam paper will include two groups Group – A & Group – B. The Marks obtained by the candidates in the Preliminary examination will not be considered for final selection. The individual who will qualify for this Preliminary Examination will be allowed to give the main exam.
|SL. NO. PAPER||GENERAL STUDIES||MARKS|
|Group – A|
|2.||General Knowledge, Current Affairs of National & International Importance, History of India & Indian National Movement, Geography, Reasoning.||40|
|3.||Constitution of India with special reference to NITI Aayog, (erstwhile Planning Commission), Finance Commission, Finance, Accounts & Audit.||35|
|Group – B|
|1.||Business Mathematics & Statistics||35|
|2.||Accountancy & Costing||40|
WBPSC Audit and Accounts Service Main Examination
The Main Examination will be conducted for candidates in two parts
(1) Written Examination
(2) Personality Test
The written examination will be conducted on Compulsory Papers and Optional Papers. The Compulsory and Optional papers will be of 100 marks and time duration will be 3 hours.
|SL. NO.||MAIN EXAMINATION (DESCRIPTIVE)||MARKS|
|1(a)||Compulsory Papers (100 marks for each paper): A. English Essay, Precis Writing & Composition. B) Bengali/Hindi/Urdu/Nepali/Santali Essay, Precis Writing & Composition. C. General Knowledge & Current Affairs. D. Business Mathematics & Statistics. E. Auditing||500|
|1(b)||Optional Papers (100 marks for each paper): Candidates shall have to choose three (3) papers taking one from each group, viz. Group – A, Group – B & Group – C. Group – A: A 1: Macroeconomics & Public Finance. A 2: Indian Financial System. A 3: Economic Principles & Indian Economic Problems. Group – B: B 1: Business Regulatory Framework. B 2: Cost & Management Accounting. B 3: Advanced Accountancy. Group – C: C 1: Business Management. C 2: Direct & Indirect Taxation. C 3: Information Technology & its application in Business||300|
After the examination is over there will be a Personality Test of 200 marks. The candidates who will qualify for the main exam will be called to the Personality Test. The final Merit List will be made according to the aggregate marks obtained by the applicant in Main Examination and Personality Test.
WBPSC Audit and Accounts Service Exam Syllabus 2023
Compulsory Paper – D
Business Mathematics & Statistics
- Ratio and Proportion with simple applications.
- A.P., G.P., Convergence, and Divergence of G.P. series.
- Permutations: – Definition, Factorial notation, Theorems on permutation, Permutations with repetitions, Restricted permutations.
- Combinations: – Definition, Theorems on the combination, Basic identities, Restricted combinations.
- Logarithm: – Definition, Base, and index of the logarithm, General properties of the logarithm, and Common problems.
- Compound interest and Annuities: – Different types of interest rates; Concept of present value and amount of sum; Types of annuities; Present value and amount of an annuity including the case of continuous compounding; Valuation of simple loans and debentures; Problems relating to sinking funds.
- Set Theory: – Definition of Set; Presentation of Sets; Different types of Sets-Null Set,
- Finite and Infinite Sets, Universal Sets, Subset, Power Sets, etc.; Set Operations; Laws of Algebra of Sets.
- Correlation and Regression: – Scatter diagram; simple correlation coefficient; Simple regression lines; Spearman’s rank correlation; Measures of association of attributes.
- Index Numbers: – Means and types of index numbers; Problems in constructions of index numbers; Methods of construction of price and quantify indices; Tests of adequacy; Errors in index numbers; Chain-base index numbers; Base shifting, splicing, deflating; Consumer price index and its uses.
- Interpolation: – Finite differences; Newton’s forward and backward interpolation formula; Lagrange’s interpolation formula.
- Measures of Central Tendency: – Common measures of central tendency – mean, median, and mode; partition values-quartiles, deciles, percentiles.
- Measures of dispersion: – Common measures of dispersion range, quartile deviation, mean deviation, and standard deviation; Measures of relative dispersion.
Compulsory Paper – E Auditing
- Definition and Scope of Auditing.
- Classification of Auditing.
- Divisible Profits.
- Divisible profits and Dividend-concept.
- Treatment of Depreciation.
- Reserve and Provision.
- Auditor’s report and certificate.
- Concept of True and Fair View-Materiality.
- Verification and Valuation: assets & Liabilities including Contingent Assets and Liabilities.
- Audit of different Institutions
- Special Audit and Other Issues
Group – A
A1: – Macroeconomics & Public Finance
- Macro Economics
- Public Finance
- Principles of Taxation and government expenditure-benefit approach.
- The excess burden of taxes
- Development of Federal Finance in India-The constitutional arrangements.
- Finance Commissions.
A2: – Indian Financial System
- Financial system
- Money and Indian banking System:
- Capital Market
- Interest Rate Structure
- Money Market
- Financial Services
- Investors; Protection
- Other Financial Institutions.
A3: – Economic Principles and Indian Economic Problems
- Basics of Demand and Supply
- Theory of Consumer Behavior
- Theory of Production
- Theory of Cost
- Market for Commodities
- Factor Price Determination
- Overview of Indian Economic Trends
- Issues in the Indian Economy
- Problems and Policies of the Indian Economy
- Indian Economic Planning
Group – B
B1: Business Regulatory Framework
- Indian Company Law
- Sales and Goods Act
- Indian Partnership Act
- The Indian Contract Act
- The Negotiable Instrument Act, of 1881
- Consumer Protection Act, 1986
- Employees Welfare Acts (General Idea)
B2: Cost & Management Accounting
- Definition of Material Cost
- Classification of Material Cost
- Materials Purchase Procedures
- Different types of stock levels
- Economic Order Quantity
- Methods of Pricing of issues of Materials
- Motor Transport Costing
- Hotel Costing
- Single or Output costing etc.
B3: Advanced Accountancy
- Nature of Accounting
- Insurance Claims
- Branch Accounting
- Company Final Accounts
- Introduction to Accounting standards
- Cash Flow Statement
- Ratio Analysis
Group – C
C1: Business Management
- Evolution of Management
- Management and Society
C2: Direct and Indirect Taxation
- Income Tax Act
- Sales Act
- Service Act
- Central Excise Act
C3: Information Technology and its Applications in Business
- Fundamentals of computer
- Date organization and Database management system
- Date Communication and computer network
- Introduction to the Internet
- Security Issues
- Introduction to ERP
Official Website- wbpsc.gov.in