Home Study Kerala PSC Divisional Accountant Divisional Accountant Examination Syllabus

Divisional Accountant

Kerala PSC Divisional Accountant Syllabus 

General Knowledge: - The paper is intended to test the ability of the candidate to write in clear and simple English and would cover questions on General Knowledge, Precis of a given passage and General English.

 2 Elementary Book – Keeping: - The paper in this subject will be of a fairly elementary nature. “ The Students Complete Commercial Book Keeping, Accounting and Banking” by Arthur Fieldhouse is prescribed as the text book for the paper on this subject. It should be supplemented by a knowledge of the following chapters in “Advanced Accounts” by R.N. Carter (Latest Edition). When these chapters cover the same group as Fieldhouse, the questions will be prepared from Carter and not from Fieldhouse.

Chapter I Book Keeping up to Trial Balance

Chapter II Trading and Profit and Loss - Accounts and Balance sheet

Chapter V Depreciation, Sinking Fund, Reserves, Reserve Funds, Secret Reserve,

Chapter  VI Bills of Exchange, Promissory Notes, Cheques

Chapter VII Portion relating to Voyage Account.

Chapter IX Self Balancing Ledgers  

Chapter X Capital and Revenue, Revenue Account, Receipts and Payments Accounts, Income and Expenditure Account.

Chapter XVI Manufacturing and Working Accounts and Cost Book Mining Company.

 Chapter XVII Cost Accounts.  

Chapter XVIII Double Account system

 Note : If there is any change in the subject of these chapters in the subsequent editions of “Carter”, candidates should read the corresponding chapters in the latest edition.  

Arithmetic and Mensuration: - The standard of this subject will be the same as that prescribed for the Matriculation or the School Leaving Certificate Examination. The Book “Mensuration for Indian Schools and Colleges.” part I by Pierpoint is prescribed as representing the standard expected of the candidates on this subject.