Syllabus for AP Treasuries and Accounts Sub-Service Senior Accountant in Branch-I (Category-I)

AP Treasuries and Accounts Sub-Service Senior Accountant in Branch-I (Category-I) Syllabus

Here’s a comprehensive syllabus for the AP Treasuries and Accounts Sub-Service Senior Accountant in Branch-I (Category-I) examination:

Part A: General Studies and Mental Ability

General Knowledge:

• Current events of national and international importance.
• Indian Polity and Governance: Constitution, Political System, Public Policy, Panchayati Raj, Rights Issues, etc.
• Economic and Social Development: Sustainable Development, Poverty, Inclusion, Demographics, Social Sector Initiatives, etc.
• Indian History and Culture: Ancient, Medieval, and Modern History with an emphasis on the Indian National Movement.
• Geography: Indian and World Geography – Physical, Social, and Economic Geography of India and the World.
• General Science: India’s achievements in Science and Technology.
• Environmental Issues: Ecology, Biodiversity, and Climate Change.
• Overview of Andhra Pradesh: Geography, History, Cultural Heritage, and Economy.

Mental Ability:

• Analytical Ability and Interpretation.
• Logical Reasoning and Verbal and Non-verbal Reasoning.
• Data Sufficiency.
• Problem Solving and Numerical Ability.
• Sequences, Series, Coding-Decoding, and Puzzles.
• Time and Distance, Ratio and Proportion, Percentages, Simple and Compound Interest, Profit and Loss.

Current Affairs:

• Current events of national and international importance.
• Major developments in Science & Technology, Economic and Social issues.
• Key developments and issues in Andhra Pradesh.
• Major government schemes and initiatives at the Central and State levels.

Part B: Financial and Treasury Management

Government Accounting:

• Overview of Government Accounting: Principles, Methods, and Procedures.
• Structure of Government Accounts: Consolidated Fund, Contingency Fund, and Public Account.
• Classification of Government Transactions: Revenue, Capital, and Loans.
• Accounting for Government Receipts and Expenditure.
• Preparation of Annual Financial Statements and Budget Estimates.

Financial Management in Government:

• Basics of Financial Management: Concepts, Objectives, and Scope.
• Budgeting: Types, Preparation, Execution, and Monitoring.
• Financial Control and Accountability: Role of Ministry of Finance and Comptroller and Auditor General (CAG).
• Treasury Management: Functions, Cash Flow Management, and Reconciliation.
• Management of Public Debt and Government Borrowings.

Public Finance and Financial Administration:

• Public Finance: Principles, Functions, and Importance.
• Revenue and Capital Budgeting: Differences and Significance.
• Fiscal Policy: Objectives, Tools, and Impact on Economy.
• Public Expenditure: Principles, Classification, and Control.
• Financial Accountability and Transparency in Public Sector.

Treasury Operations:

• Role and Functions of Treasuries in Government Financial Management.
• Procedures and Processes in Treasury Management.
• Payment and Settlement Systems: Cheque, EFT, RTGS, and NEFT.
• Reconciliation of Government Accounts with the Treasury.
• Maintenance of Cash Books and Preparation of Daily Statements.

Pension Management:

• Rules and Regulations governing Pension Payments in Government.
• Procedures for Pension Calculation, Authorization, and Disbursement.
• Pension Reforms: National Pension System (NPS) and its Implementation.
• Gratuity and other Retirement Benefits.
• Role of Treasuries in Pension Management and Record-Keeping.

Audit of Treasury Accounts:

• Auditing Treasury Operations: Scope, Objectives, and Procedures.
• Internal and External Audit in Treasuries.
• Audit of Receipts and Expenditure in Treasuries.
• Compliance with Treasury Rules and Regulations.
• Reporting and Addressing Audit Objections in Treasury Management.

Financial Reporting and Control:

• Preparation of Monthly and Annual Accounts in Treasury.
• Consolidation of Accounts at State and District Levels.
• Financial Reporting Requirements and Standards in Government.
• Role of Information Technology in Financial Reporting.
• Monitoring and Control Mechanisms in Treasury Operations.

Budgeting and Fiscal Policy:

• Government Budget: Structure, Preparation, and Presentation.
• Revenue and Capital Budget: Differences and Significance.
• Fiscal Deficit and its Management.
• Medium-Term Fiscal Policy and Fiscal Responsibility.
• Role of Finance Commissions in Budgetary Allocation.

Taxation and Revenue Management:

• Overview of Taxation: Direct and Indirect Taxes.
• Structure of Indian Tax System: Income Tax, GST, Customs, and Excise.
• Tax Administration: Assessment, Collection, and Enforcement.
• Role of Treasuries in Tax Collection and Management.
• Tax Evasion and Tax Avoidance: Detection and Prevention Measures.

IT and E-Governance in Treasury Management:

• Role of Information Technology in Treasury Operations.
• E-Governance initiatives in Financial Administration.
• Integrated Financial Management Information System (IFMIS).
• Use of Computer-Assisted Audit Techniques (CAATs).
• Cybersecurity and IT Risks in Treasury Management.

Public Debt Management:

• Concepts of Public Debt: Sources, Instruments, and Management.
• Role of Treasuries in Public Debt Management.
• Debt Sustainability and Debt Servicing.
• Reporting and Monitoring of Public Debt.
• Impact of Public Debt on Fiscal Policy.

Pension and Insurance Fund Management:

• Management of Pension and Provident Funds.
• Insurance Schemes for Government Employees.
• Actuarial Valuation of Pension Liabilities.
• Role of Treasuries in Fund Management.
• Monitoring and Reporting of Pension and Insurance Funds.

Legal and Regulatory Framework:

• Legal Provisions related to Treasury Management and Financial Administration.
• Relevant Acts and Regulations: Treasury Rules, Financial Rules, and Audit Codes.
• Statutory and Regulatory Requirements for Financial Reporting.
• Legal Framework governing Public Finance and Treasury Operations.

Recent Developments in Financial Management and Treasury Operations:

• Emerging Trends in Treasury Management.
• Reforms in Public Financial Management.
• International Practices in Government Financial Management.
• Impact of Globalization on Public Finance and Treasury Operations.
• Recent Legal and Regulatory Changes affecting Treasury Management.

Part C: Analytical Skills

Quantitative Techniques:

• Basic Arithmetic: Percentages, Ratios, Proportions, Averages, Simple and Compound Interest.
• Data Interpretation: Tables, Graphs, Charts, and Statistical Analysis.
• Probability and Statistics: Mean, Median, Mode, Standard Deviation.
• Financial Mathematics: Time Value of Money, Discounted Cash Flow, and Net Present Value.
• Problem Solving and Decision Making using Quantitative Techniques.

Logical Reasoning and Analytical Ability:

• Logical Reasoning: Patterns, Sequences, Analogies, Coding-Decoding.
• Critical Thinking: Arguments, Assumptions, and Conclusions.
• Analytical Reasoning: Puzzles, Data Sufficiency, and Problem-Solving Techniques.
• Interpretation and Analysis of Financial Data.
• Case Studies on Financial and Treasury Management Issues.