Syllabus of West Bengal Audit and Accounts Service
Government of West Bengal
Finance Department
Audit Branch
WBA&AS Cell
Writers’ Buildings, Kolkata-700001
No. 5095-F(Y)/WB Dated: the 21st September, 2015
NOTIFICATION
In terms of recruitment Rule (d) of West Bengal Audit & Accounts Service issued under this department Notification No. 6426-F, dated 24.06.2004, published in the Kolkata Gazette, Extraordinary, Part I, dated the 31st July, 2004 the Governor is pleased hereby to frame the syllabus of West Bengal Audit & Accounts Service, direct recruitment examination on the recommendation of Public Service Commission, West Bengal.
The syllabi in respect of Preliminary & Main examination of West Bengal Audit & Accounts Service, direct recruitment is framed as under:
1. Preliminary Examination:
The Preliminary Examination shall consist of only one paper on “General Studies”. The question paper will be of objective type consisting of 200 multiple choice questions. The paper will carry 200 (Two hundred) marks and will be of 2.5 hours (150 minutes) duration. The standard of the paper will be of the level of knowledge as expected of a Bachelor of Commerce of a recognized Indian University/Institute. The paper will consist of two (2) groups, viz Group A & Group B and shall be held on a single day. The paper will include questions covering the following fields of knowledge:
| Sl. No. | Group A | Marks |
| 1. | English Composition | 50 |
| 2. | General Knowledge, Current Affairs of National & International Importance, History of India & Indian National Movement, Geography, Reasoning. | 40 |
| 3. | Constitution of India with special reference to NITI Aayog (erstwhile Planning Commission), Finance Commission, Finance, Accounts & Audit. | 35 |
| Group B | ||
| 1. | Business Mathematics & Statistics | 35 |
| 2. | Accountancy & Costing | 40 |
| Total | 200 |
Preliminary Examination is meant to serve as screening test only. Marks obtained in this examination by the candidate will not be considered for final selection. Only those candidates who will be declared qualified at the Preliminary Examination in a year will be eligible for admission to the West Bengal Audit & Accounts Service (Main) Examination of that year.
2. Main Examination:
Main Examination shall be held in two stages, viz
(i) Written Examination, and
(ii) Personality Test.
(i) Written Examination shall have two parts – (a) Compulsory Papers & (b) Optional Papers.
| Sl. No. | Main Examination (Descriptive) | Marks |
| (i)(a) | Compulsory Papers (100 marks each paper): A. English Essay, Precis Writing & Composition. B. Bengali/ Hindi/ Urdu/ Nepali/ Santhali Essay, Precis Writing & Composition. C. General Knowledge & Current Affairs. D. Business Mathematics & Statistics. E. Auditing. | 500 |
| (b) | Optional Papers (100 marks for each Paper) Candidates shall have to choose three (3) papers taking one from each group, viz Group A, Group B & Group C. Group A: A 1: Macroeconomics & Public Finance. A 2: Indian Financial System. A 3: Economic Principles & Indian Economic Problems. Group B : B 1: Business Regulatory Framework. B 2: Cost & Management Accounting. B 3: Advanced Accountancy. Group C: C 1: Business Management. C 2: Direct & Indirect Taxation. C 3: Information Technology & its application in Business. | 300 |
| ii. | Sub – Total Personality Test Total | 800 200 1000 |
Detailed syllabi of Compulsory Papers (Business Mathematics & Statistics, Auditing) and Optional Papers are enclosed in the ANNEXURE I & ANNEXURE II respectively.
(ii) There shall be a Personality Test carrying 200 (Two hundred) marks. A number of candidates selected in order of merit on the basis of the results of written examination will be called to the Personality Test.
3. Each of the Compulsory Papers will carry 100 (Hundred) marks and will be of 3 (Three) hours duration. The standard of optional papers will be approximately that of an Honours Degree Examination as prescribed by the recognized Indian University /Institute.
4. Answer in all papers may be written either in English or in Bengali (Unless otherwise directed in the question papers) except in language papers. Candidate should write answers to all questions in only one and same language in any particular paper.
5. Public Service Commission, West Bengal shall have the discretion to fix qualifying marks in any paper or all papers of Written Examination, Personality Test or in the aggregate.
6. Candidates may use the Devnagari script in answer papers on Hindi or Nepali. Questions for Santhali Paper will be set in Olchiki script and answers should also be written in Olchiki script.
7. Final Merit List will be prepared on the basis of total marks obtained in all the written papers of the Main Examination and in the Personality Test.
8. Other provisions relating to direct recruitment mentioned in this Department Notification No. 6426-F, dated 24.06.2004, published in the Kolkata Gazette, Extraordinary, Part I, dated the 31st July, 2004 shall apply mutatis mutandis.
9. This order supersedes all previous order(s) issued in this respect and will take immediate effect.
By Order of the Governor
Sd/- H.K. Dwivedi
Principal Secretary to the
Government of West Bengal.