Syllabus and Pattern: BSNL JAO (Junior Accounts Officers) Written Test

The Direct Recruitment of BSNL JAO (Junior Accounts Officers) will be conducted on the following scheme of examination. The mode of selection is through an All India Competitive Examination.

There would be two papers as of 450 Marks per the details given below:

Paper I (150 Marks, 3 hours):

A. General English (Objective Type, 100 Marks)

B. General Aptitude/Awareness (Objective Type, 50 Marks)

Paper-II (300 Marks, 3 Hours):

A. Financial Management / Cost Accounting / Tax and Commercial Laws                Objective type (300 Marks)

Syllabus for BSNL JAO:

Paper I: General English & General Aptitude/Awareness:

a) General English:

1. Comprehension of given passages

2. Grammar

3. English usage

4. Vocabulary

b) General Aptitude/Awareness:

1. Current events of national and international importance

2. Indian polity & economy

3. General Mental ability

4. Test of reasoning

5. Quantitative Technique

Paper-II: Financial and Commercial Accounts

a) Advanced Accounting:

1. Company Accounts introduction; shares & debentures etc.

2. Company Accounts; final Accounts

3. Cash and fund flow statements

b) Auditing

1. Nature, objective and basic principles of auditing

2. Techniques of auditing physical verification, examination of documents and vouching, direct confirmation, analytical review.

3. Planning and audit, audit programmes, working papers, audit process

4. Valuation of internal controls.

5. Various types of Audit.

c) Financial Management (An over view):

1. Goals of Financial Management.

2. Key activities of Financial Management.

3. Relationship of Finance to Accounting and Audit.

4. Organisation of Finance Function.

d) Financial Statements:

1. Basic concepts underlying accounting

2. Balance Sheet

3. Profit and Loss Accounts

4. Source and usage of final statements

5. Financial topics related to balances received and profit and loss accounts

6. Analysing financial performance

7. Financial ratios

8. Applications of financial analysis

9. Problems in financial statements and analysis

10. Break-even analysis and leverages.

e) Financial Management in Public Sector Enterprises:

1. Capital Budgeting

2. Long term financing

3. Working Capital Management

4. Memorandum of Understanding

5. Financial Management & Control

f) Bare Acts:

1. Company’s Act 1956 (with amendments)

2. Contract Act.

3. Partnership Act

4. Payment of Gratuity Act.

5. Consumer Protection Act.

6. Industrial Dispute Act.

7. Sales Tax Act.

8. Payment of Bonus Act

Sample Question Papers:

Arithmetic Sample Paper

Previous Paper for Quantitative Aptitude

Mental Ability Sample Paper

Reasoning Sample Paper

Previous Paper for Reasoning

Current GK 2009 - 2010

Sample Paper for General Knowledge

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