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17th July 2014, 10:06 AM
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Join Date: Apr 2013
Re: Preparation Material for BSNL JAO Exam

As per your request here I am sharing the Syllabus of BSNL Junior Accounts Officer (JAO) Exam for the preparation

Syllabus

Paper –I : General English & General Aptitude/Awareness:

a) General English:

Comprehension of given passages and Grammar, usage and vocabulary.

b) General Aptitude/Awareness :

Current events of national and international importance: Indian polity & economy; General Mental ability; Test of reasoning & Quantitative Technique.


Paper-II : Financial and Commercial Accounts

I) Advanced Accounting:
1. Company Accounts introduction; shares & debentures etc.
2. Company Accounts; final Accounts
3. Cash and fund flow statements

II) Auditing
Nature, objective and basic principles of auditing
Techniques of auditing physical verification, examination of documents and vouching, direct confirmation, analytical review.
Planning and audit, audit programmes, working papers, audit process
Valuation of internal controls.
Various types of Audit.

III) Financial Management – an over view:
Goals of Financial Management.
Key activities of Financial Management.
Relationship of Finance to Accounting and Audit
Organisation of Finance Function.

IV) Financial Statements:
Basic concepts underlying accounting.
Balance Sheet
Profit and Loss Accounts
Source and usage of final statements
Financial topics related to balances received and profit and loss accounts
Analysing financial performance
Financial ratios
Applications of financial analysis
Problems in financial statements and analysis

10. Break-even analysis and leverages.

V) Financial Management in Public Sector Enterprises:
Capital Budgeting
Long term financing
Working Capital Management
Memorandum of Understanding
Financial Management & Control

VI) Bare Acts:
Company’s Act 1956 (with amendments)
Contract Act.
Partnership Act
Payment of Gratuity Act.
Consumer Protection Act.
Industrial Dispute Act.
Sales Tax Act.
Payment of Bonus Act


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