SYLLABUS | APGENCO JAO SYLLABUS (JUNIOR ACCOUNTS OFFICER)



SYLLABUS | JAO SYLLABUS | APGENCO | APGENCO JAO | APGENCO 2010 | JAO | JUNIOR ACCOUNTS OFFICER | APGENCO JAO SYLLABUS | APGENCO JUNIOR ACCOUNTS OFFICER SYLLABUS | APGENCO SYLLABUS | 2010

SYLLABUS | APGENCO JUNIOR ACCOUNTS OFFICER (JAO) SYLLABUS

PART-A (ACCOUNTANCY INCLUDING ADVANCED ACCOUNTANCY) 

01).   Basic concepts and  conventions – Accounting process up  to and  including preparation of Final Accounts. 
02).   Bank Reconciliation 
03).   Bills of Exchange 
04).   Errors and their rectification 
05).   Consignments 
06).   Depreciation, Provisions and Reserves 
07).   Self-balancing ledgers 
08).   Royalties, Hire Purchase and Installment systems 
09).   Accounts from incomplete records 
10).   Accounts of Non-Trading concerns 
11).  Partnership  Accounts  (including  Admission,  Retirement,  death  and dissolution) 
12).   Branch Accounts 
13).   Company  Accounts  –  issue  and  forfeiture  of  shares  and  debentures  – redemption of debentures – bonus shares – Final Accounts 
14).   Amalgamation, Absorption and Reconstruction 
15).   Valuation of goodwill and shares 
16).   Ratio Analysis 
17).   Accounting standards 
18).   Financial Statement Analysis 
19).   Working Capital 
20).   Funds Flow and Cash flow 


PART-B   (COST ACCOUNTING) 

01).   Fundamentals 

02).   Materials 

03).   Labour Costs 

04).   Overheads 

05).   Methods of costing 

                        a).   Unit or output costing 

                       b).   Job and contract costing 

                       c).   Operating Costing 

                       d).   Process costing 

06).   Marginal Costing 

07).    Standard Costing and Variance analysis 

08).   Budgetary control  


PART-C  (AUDITING) 

 01).   Fundamentals 

02).   Internal Check and Control 

03).   Vouching and Verification 

04).   Audit of Companies 

05).   Divisible Profits 

06).   Audit and Investigation 


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