SSC Section Officer (SO)
Commercial Audit Examination Syllabus 2007
Paper I (Objective
Type)
(a) General
Awareness:Questions in this component will be aimed at
testing the candidate'sGeneral Awareness of the environment around him
and its application tosociety. Questions will also be designed to test
knowledge of currentevents and of such matters of everyday observation
and experience intheir scientific aspect as may be expected of an
educated person. Thetest will also include questions relating to India
and its neighbouringcountries especially pertaining to History,
Culture, Geography,Economic Scene, General Polity, Indian Constitution,
Sports,Literature, Basics/fundamentals of Computers, Scientific
Research, etc.These questions will be such that they do not require a
special studyof any discipline.
(b) Arithmetical
Ability:This part will include questions on problems
relating to NumberSystems, Computation of Whole Numbers, Decimals and
Fractions andrelationship between Numbers, Fundamental arithmetical
operations,Percentages, Ratio and Proportion, Averages, Interest,
Profit and Loss,Discount, use of Tables and Graphs, Mensuration, Time
and Distance,Ratio and Time, Time and Work etc.
(c)
English: Questions in thiscomponent will
be designed to test the candidate's understanding andknowledge of
English Language and will be based on error recognition,fill in the
blanks (using verbs, preposition, articles etc.),Vocabulary, Spellings,
Grammar, Sentence Structure, Synonyms, Antonyms,Sentence Completion,
Phrases and Idiomatic use of Words, etc. Therewill be a question on
passages and comprehension of a passage also.
Paper II (Conventional)
Commerce:This
paper will cover all the subjects of B(Commerce) or similar
DegreeCourse of Indian Universities. It will specifically include
thefollowing subjects:-
i)
Accountancy:Conceptual framework, Income
measurement, Final accounts, Accountingfor partnership firms,
Hire-purchase accounting, Corporate accounting(Issue, forfeiture and
re-issue of shares, Redemption of preferenceshares).
ii) Business Organisations
:Business objectives, Business environment, Business
entrepreneurship(including location, choice of form of business and
growth strategies),Business operations including finance, production,
marketing and humanresource development.
iii) Management:
Concept of management, Planning, Organising, Leading and
Controlling.
iv)
Micro-economics:Price-mechanism, Theory of consumer
behaviour, Elasticity of demand,Production function, Theory of costs,
Market structures,Price-determination under perfect competition and
monopoly.
v) Indian
Economics:Issues involved in planning for economic
development, Sectoral analysisof Indian economy including agriculture,
industry and foreign trade.
vi) Business Statistics:
Analysis of univariate data involving measurement of
central tendencyand dispersion, correlation and regression analysis,
index numbers,analysis of time-series, Theory of probability.
vii) Business
law: Indian Contract Act, 1872, Sale of Goods Act, 1930,
Partnership Act, 1932 and Negotiable Instruments Act, 1881.
viii) Company
law:Kinds of companies, matters involving incorporation
of company, sharesand share capital and matters relating to issue and
transfer of shares,members of a company, management of a company,
meetings andresolutions, winding up of a company, amalgamation of
companies, latestimprovements/amendments brought out in the Companies Act
etc .
ix) Cost
accounting: Procedures involved in cost accounting,
Marginal costing, Cost-volume profit analysis, Budgetary control,
Standard costing.
x)
Auditing: Meaning and objects of auditing,
Types of audit, Audit process.
xi)
Income Tax: Basic concepts, Residence and
tax liability, heads of income.
xii) Marketing and advertisements:
IT Patents, Trade Marks, Copy right laws, Intellectual
Property Rights, W.T.O. etc.
