REGULATIONS
FOR THE PUNJAB STATE ACCOUNTS SERVICE EXAMINATION (ORDINARY BRANCH)
1.The Punjab Government will hold a departmental examination called the State
Accounts Service Examination (Ordinary Branch) to meet the demands of Punjab
Government Offices for qualified accounts trained officials.
2.
The examination will be conducted by the Secretary to Government,
Punjab, Finance Department (Treasuries and Accounts Branch).
It shall be held twice a year in May/June and November/December, or at
such intervals as may be decided upon by the Secretary, Finance Department.
3.
The State Accounts Service Examination will consist of three parts,
namely Part, I, II and III. Part I and
Part II would be compulsory while Part III would be optional.
4.
Subject to other conditions prescribed in these regulations the
following officials of State Government (other than the officials of L.A.D. who
are eligible to appear in L.A.D. Branch only) shall be eligible to sit in the
Examination: -
(i)
Clerks/junior Assistants / Sr. Assistants / Superintendents Grade-II/Officials
working in identical or higher scale of clerk called by any nomenclature, in
any Department of the State Government and State Sponsored Corporations
Autonomous Bodies.
(ii)
Auditors / Upper Division Clerks.
(iii)
Accountants working in the offices of Block Development officers and
other offices.
(iv)
Stenographers / Steno-typists.
(v)
District Treasury Officers / Treasury Officers.
(vi)
District Treasurers / Assistant Treasurers
(vii)
Officials working on any post under the Punjab Government possessing
qualifications of Graduation in Commerce or Post Graduation in Economics.
Provided that –
(a)
they possess a degree of a recognized university, and ;
(b)
they have rendered atleast 3 years regular service.
(c)
the Head of Department / Corporations / Boards certifies that the
candidate is efficient and likely to pass the Examination.
5.
The Secretary to Government, Punjab, Finance Department, reserves the
authority to reject the request of any applicant for appearing in the
Examination.
6.
A candidate shall have to complete the examination in (Part I and II)
before he reaches the age of 48 years. The
age limit may, however, be relaxed by the Secretary to Government, Punjab,
Finance Department, in exceptional circumstances.
Age shall be determined with reference to age on 31st May in case of
the examination to be held in May / June and on 30th November, in
the case of the examination to be held in November / December.
7.
No candidate who has not passed Part I of the examination shall be
allowed to take the examination for Part II.
A candidate who secures exemptions in four papers of Part I may be allowed to
take both the parts in the same session.
Result of each part would be determined independently but a candidate will be
considered to have passed the S.A.S. Examination for the purpose of Punjab
State Accounts Service Rules only if he has passed both the Parts I and II.
8.
A candidate may avail any number of chances.
However, no candidate, who has appeared in Part I of the Examination five
times, shall be eligible for appearance on subsequent occasion, unless: -
a.
a period of at least two years has elapsed since his preceding attempt;
and
b.
he has gained at least thirty five percent of the marks in his preceding
attempt.
Note:
- For the purpose of this rule, a
candidate shall be deemed to have appeared in an examination, if he has been
permitted to appear in that examination and has not withdrawn his candidature
with the approval of the Finance Secretary.
9.
In order to secure a pass, a candidate must obtain not less than 40 per
cent marks in each subject and 45 per cent in the aggregate of all the subjects
in each part of the examination. A
candidate who obtains not less than 50 per cent marks in Précis and Draft and
60 per cent marks in any other subject will not be required to appear in that
subject again.
10.
Each candidate for the Ordinary Branch Examination shall pay a fee of
Rs.300/- in the Treasury under head "0070-Other Administrative Service-60-Other
Services-800- Other Receipts - Departmental Examination Fees- Punjab S.A.S.
Examination (Provincial)" and append the Treasury Challan with the application.
The fee will be refunded if a candidate is not allowed to appear in the
examination. The fee once deposited will
not be refunded / adjusted, except in exceptional cases of serious illness of
the candidate if the Civil Surgeon / P.M.O. as the case may be, of the District
certifies that he is not fit to take the examination.
11.
The candidates shall bring their own books of reference for answering
question papers to be answered with the aid of books.
12.
(a) The Services of a candidate who passes the S.A.S. Examination (Part
I & II) can be requisitioned by the Finance Department for filling in posts
to be manned by members of Punjab State Accounts Service in any Department
of the State Government. Such
officials would retain their liens / rights in their respective Departments
till they are confirmed in the Punjab State Accounts Service.
(b)
The Finance Department shall maintain a seniority list of officials who have
passed the S.A.S. Examination (Ordinary Branch).
Interse seniority of officials who qualify the S.A.S. Examination
(Ordinary Branch) will be determined as under: -
(i)
a candidate who passes Part II of the Examination at any examination
shall be senior to a person passing Part II in subsequent examination;
(ii)
in case of candidates passing Part II of the Examination together the
candidate obtaining more marks in Parts I & II combined will be senior to
the candidate obtaining less marks; and
(iii)
in case two or more officials obtain the same number of marks, the
seniority of the officials in the parent office will be maintained if they
belong to the same office. In case they
belong to different offices, the official senior in age will be treated senior.
13.
(a) A member of the Punjab State Accounts Service or a member of the
Punjab Accounts Service may take Part III of the Examination.
In order to secure a pass the candidate will have to obtain not less
than 40 per cent marks in each subject and not less than 45 per cent in the
aggregate. A candidate who obtains not
less than 60 per cent marks in any subject will not be required to appear in
that subject again.
(b) An official who qualifies himself in this part would be given preference
for deputation to Government undertakings.
14.
The syllabus for the examination is given in Annexure I to these
regulations.
15.
Application for seeking permission to appear in the S.A.S. Examination
shall be in the form prescribed in Annexure II to these regulations.
K.R. Lakhanpal, IAS
Principal Secretary to Government of Punjab,
Department
of Finance
ANNEXURE
- I
I.
SYLLABUS FOR
PUNJAB STATE ACCOUNTS SERVICE EXAMINATION
PART-I
(OB)
| S.No. |
Paper |
Hours |
Marks |
Books
Prescribed |
| 1. |
Precis and Draft
(English Portion)
|
1-1/2 |
75
|
i.
Drafting a letter on a topic of current administrative interest or a note on a
topic of current public interest.
ii.
To make précis of the matter to be set out in the paper in specified words with
a suitable heading therefore.
iii.
ENGLISH GRAMMER
a.
Correction of errors.
b.
One word substitution.
c.
Distinguish between pair of words.
d.
Transformation of sentences.
e.
Punctuation.
f.
Active & Passive Voice & Direct Indirect.
g.
Fill in the blanks with suitable words.
h.
Antonym & Synonym Words.
i.
Correct use of prepositions, Idioms & Theorems.
iv.
Giving Punjabi equivalent of English Administrative Terms & use the said
Administrative Terms to make suitable sentences.
v. Translation of Punjabi into English |
| 2. |
Précis
and Draft
(Punjabi Portion)
|
1-1/2 |
75 |
i.
Drafting a letter on a topic of current administrative interest or note on a
topic of current public interest.
ii.
To make Précis of the matter to be set out in the paper in specified
words with suitable heading therefore.
iii.
PUNJABI GRAMMER
a.
Correction of errors.
b.
Change of genders.
c.
Antonym and Synonym words.
d.
Fill in the blanks with suitable words.
e.
Punctuation.
f.
Distinguish between pair of words.
iv.
Giving English equivalents of Punjabi Administrative Terms and to use
the said administrative terms to make suitable sentences.
v.
Translation of English into Punjabi.
|
| 3. |
Punjab
Civil Services Rules (with books) |
3 |
150 |
Punjab Civil Services Rules,
Volume-I Part-I;
Volume-I Part-II;
Volume-II; and
Volume-III.
|
| 4. |
Audit
and Account Codes (with books) etc. |
3 |
150 |
i. An Introduction to Indian
Government Accounts and Audit.
Part-II-
Chapters 6,11 excluding the following three sections from Chapter 9:
C -
Defence Department.
D -
Railway Department.
E -
Postal & Telegraph Department.
Part-III
- Chapters 12-21
Part-IV
- Chapters 24 to 31, and 35 to 39, excluding the following sections from
Chapter 31:
C -
Stores and Stock Account of Railway.
D -
Stores and Stock Account of Posts and
Telegraphs.
E -
Purchase Organisation of the Government of India.
ii. Government Accounting
Rules 1990.
iii. Government Accounting
Rules for Treasuries, 1992
iv. Account Code for
Accountant General.
v. P.F.R. Volume I and II.
vi. Punjab Treasury Rules
Volume I & II
|
| 5. |
Commercial
Book Keeping. |
3 |
150 |
Paper
will be fairly elementary and which will cover the following: a.
i.
Book Keeping upto the Trial Balance.
ii. Trading & Profit &
Loss Account and Balance Sheet.
iii. The correction of Errors.
iv. Depreciation, Sinking
Funds, Reserves Reserve Fund, Secret Reserves.
v. Bill of Exchange,
Promissory Notes, Cheques.
vi. Account Current &
Average Due date, consignment Accounts.
vii. Self balancing Ledgers.
viii. Capital and Revenue
Account, Receipts and Payments Accounts, Income & Expenditure Account.
b.
Principles of Auditing.
|
ANNEXURE
- I
I.
SYLLABUS FOR STATE ACCOUNTS
SERVICE EXAMINATION SAS Part-II (OB)
| S.No. |
Paper |
Hours |
Marks |
Books
Prescribed |
| 1. |
Constitution
of India and Budget Manual)
|
3.00 |
150 |
a)
Constitution of India-
Part-I, V to XII, XIV, XVIII to
XXI with
relevant schedules appended to the
Constitution.
From these parts questions, such
as manner of election, conditions of eligibility for elections, qualifications,
procedural details and jurisdiction of Court etc will be excluded.
b) Budget Manual. |
| 2. |
P.W.
Accounts Rules and Procedure (with books)
|
3.00 |
150 |
a)
Account Code Volume-III
b) Punjab Financial Handbook No. 3,
Departmental Financial Rules.
c) P.W.D. Code (excluding portion dealing with administrative matters). |
| 3. |
Advanced
Accountancy |
3.00 |
150 |
a)
Partnership Accounts, Joint Stock
Company Accounts, Branch and
Departmental Accounts, Hire Purchase
Accounts, Insolvency Accounts,
Accounts from Incomplete Records;
Double Account System.
b)
Analysis and interoperation of Financial
statements.
c)
Significances of Analysis of Financial
Statement including accounting ratios,
statement of source and Application of
funds, co-operative statement analysis;
inter firm comparisons;.
d)
Nature and limitations of financial
statements in assessing real
achievement of a firm alternative
measures for such assessment
quantitative as against value
measurements.
e)
Concepts and Techniques used for the
construction of Fund Flow and Cash
Flow statements working capital
Analysis, Capitalization and Capital
structure Project Appraisal. |
| 4. |
Cost
Accounts and Inventory Valuation and Control |
3.00 |
150 |
i) Principles, Objects, Advances
Methods, Types etc.
ii)
Elements of Cost and Classification of
Costs.
iii)
Materials-Records, valuation, Control
techniques.
iv)
Overheads, Classifications, Collection
allocation and apportionment.
v)
Labour, Records, systems of payment Control of Costs.
vi)
Reconciliation of cost and Financial Accounts.
vii)
Unit, operating, Job and Process
costing Methods.
|
ANNEXURE
– I
- concld
I.
SYLLABUS FOR STATE ACCOUNTS SERVICE EXAMINATION
PART-III
|
S.No.
|
Paper
|
Hours
|
Marks
|
Books
Prescribed
|
|
1.
|
Costing
(Advanced Standard and Management Information Systems)
|
3.00
|
150
|
Any
standard book.
|
|
2.
|
Mercantile
Law (with Books)
|
3.00
|
150
|
1.
Indian
Companies Act, 1956.
2.
Partnership
Act.
3.
Sales
of Goods Act.
4.
Indian
Contract Act.
|
|
3.
|
Labour
Laws (with Books)
|
3.00
|
150
|
1.
Payment
of Wages Act.
2.
Factory
Act.
3.
Industrial
Disputes Act.
4.
Transport
Workers Act.
5.
Workmen
Compensations Act.
6.
Employees
State Insurance Act.
7.
Employees
Provident Fund Act.
8.
Payment
of Gratuity Act, 1972.
|
|
4.
|
Income –
Tax
|
3.00
|
150
|
1.
Income
– tax Act.
2.
Rules
issued under the Income-Tax Act.
|
ANNEXURE
II
Application
for admission to S.A.S. Examination
|
1.
|
Name of
applicant
(in
Capital Lettrs)
|
:
|
_____________________________
|
|
2.
|
Father's
Name
|
:
|
____________________________
|
|
3.
|
Designation
|
:
|
_____________________________
|
|
4.
|
Whether
a member of S.C. or B.C.
|
:
|
_____________________________
|
|
5.
|
Department
/ Office in which posted
|
:
|
_____________________________
|
|
6.
|
Address
on which Roll No. / result is to be dispatched
|
:
|
_____________________________
|
|
7.
|
Educational
Qualifications
|
:
|
_____________________________
|
|
8.
|
*Age on
30th November / 31st May of the year of examination
|
:
|
_____________________________
|
|
9.
|
Date of
birth
|
:
|
_____________________________
|
|
10.
|
Date of
entry in Government Service
|
:
|
_____________________________
|
|
11.
|
Post by virtue of
which he claims to be eligible and the period for which the post has been held
|
:
|
_____________________________
|
|
12.
|
Whether
officiating or permanent. If permanent,
the post held in substantive capacity
|
:
|
_____________________________
|
|
13.
|
Branch
of the Examination for which applying (Ordinary / LAD)
|
:
|
_____________________________
|
|
14.
|
Whether
Part I or Part II
|
:
|
_____________________________
|
|
15.
|
No. of
chances already availed. Part I
|
:
|
Details
|
|
|
|
S.
No.
|
Chance
No.
|
Roll
No.
|
Session(Year
/ Month)
|
|
|
|
(1)
|
|
|
|
|
(2)
|
|
|
|
|
(3)
|
|
|
|
|
(4)
|
|
|
|
|
|
|
|
|
|
|
|
16.
|
Exemptions
obtained, in Part I, if any
|
:
|
Index
No.
|
Paper
in which exempted
|
Month
/ Year
|
|
|
|
|
(i)
|
(ii)
|
(iii)
|
|
|
|
|
|
|
|
|
17.
|
No.
and date of Treasury challan for credit of examination fee in Treasury /
Sub-Treasury in Punjab No. ____________________, dated _____________ / Treasury
/ Sub-Treasury _______________________
|
:
|
|
|
18.
|
State to
which allocated (In case of Government Employee)
|
:
|
_____________________________
|
|
19.
|
For
candidates of Part II only (Roll No. and Session in which Part I qualified)
|
:
|
_____________________________
|
|
|
Exemption
obtained, in Part II, if any
|
:
|
Index
No.
|
Paper
in which exempted
|
Month
/ Year
|
|
|
|
|
(i)
|
(ii)
|
(iii)
|
Remarks, if any
Certified that the particulars of chances, filled in column 15/19 are
correct and nothing has been concealed. In
case the particulars given in column 1 - 19 are found to be incorrect
subsequently at later stage, I will be liable to be disqualification /
reversion to my original post.
2.
I understand that in the event of passing the S.A.S. Examination my
services shall be at the disposal of the Finance Department, if necessary, for
being posted outside the present Department and in case of non-allocated
employees, I shall not claim any right for appointment on S.A.S. cadre under
the Punjab Government. No Departmental /
judicial proceedings etc. are pending against me.
Signature of the applicant.
No.
Dated: -
Certified that the particulars entered in the application are correct to
my knowledge and belief and have been verified from records of the official.
It is also certified that no departmental / judicial proceedings are
pending against Sh / Smt ______________________
2.
Any other remarks.
(Head of Office)
Signature and Designation with seal.
No.
Dated: -
Forwarded to the Secretary to Government, Punjab, Finance Department,
Treasuries and Accounts Branch, Chandigarh, for necessary action.
It is certified that the applicant is efficient and likely to pass the
S.A.S. Examination.
(Head of Department)
Signature and Designation with seal.
_____________________________________________________________________
*Age shall be determined with reference to age on 31st May in
case of examination to be held in May / June and with reference to age on 30th
November in the case of examination to be held in November / December.