GmGGm /GmAviGGm 1g I 2q
ce© cix¶vi ms‡kvwaZ
wm‡jevm
Revised Syllabus
For
SAS/SRAS Part-I & Part-II
Examination
-1-
GmGGm (†emvgwiK, cÖwZi¶v I †ijc_ wefvM) cix¶vi
wm‡jevm
(K) GmGGm (†emvgwiK, cÖwZi¶v I †ijc_ wefvM) cÖ_g ce© cix¶v
†gvU b¤^i-600
(cÖ_g ce© cix¶vq †gvU 4wU welq _vwK‡e, 3wU welq Avewk¨K I GKwU welq
Hw”QK)
Avewk¨K welqmg~n (Compulsory Subjects)
1\ welqt
mvi-ms‡¶c, Lmov, Bs‡iRx K‡¤úvwRkb I †ewmK AvB wU w¯‹jm
(Precis, Drafting, English Composition and Basic IT Skills)
mgqt 3 N›Uv
‡gvU b¤^i -100
(cvV¨µgt cwiwkó ÒKÓ †Z †`Iqv nBj)
2\ welqt
PvKyix wewagvjv (Service Rules & Regulations)
†gvU b¤^it 200
1gcÎt ZvwË¡K (cy¯—K e¨ZxZ) mgq t 3 N›Uv
b¤^it
100
gvb e›Ubt 20 x 5
2q cÎt e¨envwiK (cy¯—K mn ) mgqt 3 N›Uv
gvb e›Ubt 20 x 5
b¤^it 100
( cvV¨µgt cwiwkó ÒLÓ- †Z †`Iqv nBj )
3\ welqt
cvidi‡gÝ AwWU, g¨v‡bR‡g›U AwWU I Kw¤cÖ‡nbwmf AwWU
(Performance Audit, Management Audit & Comprehensive Audit)
mgqt 3 N›Uv
‡gvU b¤^it 100
gvb e›Ubt 20 x 5
(cvV¨µgt cwiwkó ÒMÓ- †Z †`Iqv nBj )
Hw”QK welq (Optional Subject)
4\ welqt
wbix¶v I wnmve wewa I c×wZ (Audit & Accounts Rules & Procedure
†gvU b¤^it 200
cÖ_g cÎ: ZvwË¡K (cy¯—K e¨ZxZ)
b¤^it 100
gvb e›Ubt 20 x 5
mgqt 3 N›Uv
wØZxq cÎ:
e¨envwiK (cy¯—Kmn)
b¤^it 100
gvb e›Ubt 20 x 5
mgqt 3 N›Uv
wbæwjwLZ 4wU wel‡qi †h †Kvb GKwU welq wbe©vPb Kiv hvB‡e| cix¶v_©x
KZ„©K wbe©vwPZ welqwU Av‡e`bc‡Î D‡jL Kwi‡Z nB‡e|
(K) wbix¶v I wnmve wewa I c×wZ ( †emvgwiK) (a) Audit & Accounts Rules &
Procedure (Civil)
(L) wbix¶v I wnmve wewa I c×wZ ( wcwUGÛwU) (b) Audit & Accounts Rules &
Procedure (PT&T)
(M) wbix¶v I wnmve wewa I c×wZ (cÖwZi¶v )
(c) Audit & Accounts Rules &
Procedure (Defense)
(N) wbix¶v I wnmve wewa I c×wZ ( ‡ijc_) (d) Audit & Accounts Rules & Procedure
(Railway)
( cvV¨µgt cwiwkó ÒNÓ- †Z †`Iqv nBj )
-2-
(K) GmGGm (†emvgwiK, cÖwZi¶v I †ijc_ wefvM) wØZxq ce© cix¶v
†gvU b¤^it 600
Avewk¨K welq (Compulsory Subject)
1\ welqt miKvix wnmve e¨e¯’v I evwbwR¨K wnmv‡ei mg¨K aviYv (Government
Accounting System and Basic Concepts of Commercial Accounting)
†gvU b¤^it 200
(cÖ‡Z¨K c‡Î 8wU Kwiqv cÖkœ _vwK‡e| 1wU Avewk¨K cÖkœmn †gvU 5wU cÖ‡kœi DËi
w`‡Z nB‡e)|
miKvix wnmve e¨e¯’v (Government Accounting System)
mgqt 3 N›Uv
b¤^it 100
gvb e›Ubt 20 x 5
wØZxq cÎ: evwbwR¨K wnmv‡ei mg¨K aviYv (Basic Concepts of Commercial
Accounting)
mgqt 3 N›Uv
b¤^it 100
cÖ_g cÎ:
(wet `ªt 2q c‡Î GK gvwjKvbv Kviev‡ii P‚ovš— wnmve msµvš— GKwU
Avewk¨K cÖkœ, wZbwU ZvwË¡K cÖkœ Ges AvswkK ZvwË¡Kmn
PviwU mgvavb cÖkœ _vwK‡e)|
gvb e›Ubt 36+(16 x 4)|
(cvV¨µgt cwiwkó ÒOÓ †Z †`Iqv nBj)|
Hw”QK welqmg~n (Optional Subjects)
2\ welqt c~Z© wnmve (Works Accounts)
b¤^it 200
†gvU
cÖ_g cÎ: ZvwË¡K (cy¯—K e¨ZxZ)
mgqt 3 N›Uv
b¤^it 100
(cÖ‡Z¨K wel‡qi ZvwË¡K c‡Î 8wU Kwiqv cÖkœ _vwK‡e| †h †Kvb 5wU cÖ‡kœi
DËi w`‡Z nB‡e)|
gvb e›Ubt 20 x 5
wØZxq cÎ: e¨envwiK (cy¯—Kmn)
mgqt 3 N›Uv
b¤^it 100
(cÖ‡Z¨K wel‡qi e¨envwiK c‡Î 8wU Kwiqv cÖkœ _vwK‡e| ÕKÕ MÖ“‡c wVKv`vi
wej cÖ¯‘Z I wefvMxq gvwmK K¨vk eB wjLb msµvš— GKwU eva¨Zvg~jK cÖkœ
Ges Ab¨vb¨ MÖ“‡ci †¶‡ÎI c~Z© wnmve msµvš— GKwU eva¨Zvg~jK cÖkœmn
†gvU 5wU cÖ‡kœi DËi w`‡Z nB‡e)|
gvb e›Ubt 28+(18x4)
wbæwjwLZ 4wU MÖ“‡ci †h †Kvb GKwU MÖ“c wbe©vPb Kiv hvB‡e| cix¶v_©x
KZ„©K wbe©vwPZ MÖ“cwU Av‡e`bc‡Î D‡jL Kwi‡Z nB‡e|
(K) MYc~Z© wnmve wewa I c×wZ (†emvgwiK) (a) Public Works Accounts Rules &
Procedure (Civil)
(L) c~Z© wnmve wbix¶v (Zvi cÖ‡KŠkj I wnmve wewa I c×wZ) (b) Telegram
Engineering Accounts Rules & Procedure (PT&T)
(M) mvaviY e¨q I wbg©vY wnmve (†ijI‡q) (c) General Expenditure & Construction
Accounts (Railway)
(N) MYc~Z© wnmve wewa I c×wZ (cÖwZi¶v) (d) Works Accounts Rules & Procedure
(Defense)
(cvV¨µg cwiwkó Ò PÓ †Z †`Iqv nBj)|
3\ welqt ivR¯^, ÆvwdK, fvÛi I KviLvbv wnmve i¶b (Revenue, Traffic, Stores & Workshop
Accounts)
†gvU b¤^it 200
cÖ_g cÎ: ZvwË¡K (cy¯—K e¨ZxZ)
mgqt 3 N›Uv
b¤^it 100
(cÖ‡Z¨K wel‡qi ZvwË¡K c‡Î 8wU Kwiqv cÖkœ _vwK‡e| †h †Kvb 5wU cÖ‡kœi
DËi w`‡Z nB‡e)|
gvb e›Ubt 20 x 5
wØZxq cÎ: e¨envwiK (cy¯—Kmn)
mgqt 3 N›Uv
b¤^it 100
(cÖ‡Z¨K wel‡qi e¨envwiK c‡Î 8wU Kwiqv cÖkœ _vwK‡e| wnmve msµvš—
GKwU eva¨Zvg~jK cÖkœmn †gvU 5wU cÖ‡kœi DËi w`‡Z nB‡e)| gvb e›Ubt
28+(18x4)
-3wbæwjwLZ 4wU MÖ“‡ci †h †Kvb GKwU MÖ“c wbe©vPb Kiv hvB‡e| cix¶v_©x
KZ„©K wbe©vwPZ MÖ“cwU Av‡e`bc‡Î D‡jL Kwi‡Z nB‡e|
(K)
(L)
(M)
(N)
(O)
¯’vbxq I ¯^vqË¡kvwmZ ms¯’vi wnmve wbix¶v Ges Kvógm, G·mvBR I AvqKi
wbiƒcb wnmve wbix¶v (†emvgwiK) (a) Audit of Local & Autonomous Bodies
and Customs, Excise & Income Tax Assessment (Civil).
mÂq mvwU©wd‡KU, gvwb AW©vi, mÂq e¨vsK Ges evZ©v ivR¯^ wnmve
wbix¶v (wcwUGÛwU) (b) Savings Certificate, Money order, Savings Bank &
Message Revenue Audit & Accounts (P T & T).
cwienb wnmve, UªvwdK eyK I UªvwdK ó¨vwUmwUKm (†ijI‡q) (c) Traffic
Accounts, Station Accounts, Traffic Book & Traffic Statistics (Rail Way).
fvÛvi I KviLvbv wnmve (†ijI‡q) (d) Stores & Workshop Accounts (Rail Way)
fvÛvi wnmve wewa I c×wZ ( cÖwZi¶v) (e) Stores & Workshop Accounts
(Defense).
(cvV¨µg cwiwkó ÒQÓ †Z †`Iqv nBj|)
-4Gm G Gm (1g ce©) cix¶vi we¯—vwiZ cvV¨µg
cvV¨µgt cwiwkó ÒKÓ
mvi ms‡¶c, Lmov, Bs‡iRx K‡¤úvwRkb I †ewmK AvBwU w¯‹jm (Precis,
Drafting, English Composition and Basic IT Skills)
1\ welqt
K -wefvM
gvbe›Ub
mvi ms‡¶c, Lmov, Bs‡iRx K‡¤úvwRkb (Precis, Drafting, English Composition) :
70 b¤^i
1.
2.
3.
4.
5.
miKvix Awd‡mi †h †Kvb ¸i“Z¡c~Y© wel‡q cÖkœvbyhvqx mvi ms‡¶c
wjLb (evsjvq) (Precis in Bengali)
mvi ms‡¶‡ci Rb¨ wba©vwiZ wel‡qi cUf‚wg‡Z Pvwn`vbyhvqx c‡Îi
Lmov wjLb (evsjvq ) (Drafting in Bengali)
†h †Kvb wel‡q Pvwn`vbyhvqx c‡Îi Lmov wjLb ( Bs‡iRx) (Drafting in
English)
Abyev` (evsjv nB‡Z Bs‡iRx) (Translation: Bengali to English)
Abyev` ( Bs‡iRx nB‡Z evsjv) (Translation: English to Bengali)
30 b¤^i
10 b¤^i
10 b¤^i
10 b¤^i
10 b¤^i
L wefvMt
†ewmK AvBwU w¯‹jm : 30 b¤^i
1. Kw¤úDU‡ii Dci †gŠwjK aviYv
2. DBb‡WvR cwiwPwZ|
3. Gg.Gm. IqvW©|
4. Gg .Gm.G‡·j|
5. Gg Gm cvIqvi c‡q›U|
6. Gg Gm G‡·m|
cvV¨µg t cwiwkó ÒLÓ
2\ welqt
PvKzix wewagvjv (†emvgwiK , cÖwZi¶v I †ijc_ wefvM )
Service Rules & Regulations (Civil, Defense & Railway)
MÖ“c -ÒKÓ
(1) msÁv | (Definition).
(2) PvKzixi mvaviY kZ©| (General Conditions of Service).
(3) †eZb wbav©ib| (Fixation of Pay).
(4) mshy³ PvKzix, `vwqZ¡ fvZv| (Combination of Appointment , Charge Allowance).
(5) c`P‚¨wZ, Acmvib, mvgwqK eiLv¯— Ges k„sLjv I Avcxj wewa-1985, `¶Zv I k„•Ljv wewa1961 (†ijc_ wefvM)|
(6) QywU wewa| (Leave Rules).
(7) †hvM`vb Kvj| (Joining Time).
(8) ågY fvZv I Ab¨vb¨ fvZv (†ijI‡qmn)| (Travelling Allowance and other allowances
including Railway ).
(9) †cbkb I Avby‡ZvwlK| (Pension and Gratuity).
(1)
(2)
(3)
(4)
MÖ“c - ÒLÓ
†eZb wbav©ib (Avwg©) (Fixation of pay -Army)
QywU wewa (Avwg©) (Leave Rules - Army)
ågY fvZv wewa (Avwg©) (Passage Regulations- Army)
†cbkb I Avby‡ZvwlK (Avwg©) (Pension and Gratuity - Army)
( `ªóe¨ t ÔKÕ MÖ“‡c 6 wU cÖkœ _vwK‡e Ges 4 wU cÖ‡kœi DËi w`‡Z nB‡e| ÔLÕ
MÖ“‡c 2 wU cÖkœ _vwK‡e Ges †h †Kvb 1wU cÖ‡kœi DËi w`‡Z nB‡e )|
-5(we¯—vwiZ cvV¨µg)
MÖ“c - K
(1)
msÁv
1|
2|
(2)
PvKzixi mvaviY
kZv©ejx
1|
2|
(3)
†eZb wbav©ib
1|
2|
(4)
(5)
(6)
mshy³ PvKzix
(Combination of
Appointment),
`vwqZ¡ fvZv
1|
2|
c`Pz¨wZ,
1|
AcmviY,
mvgwqK eiLv¯—
Ges `¶Zv I
k„sLjv wewagvjv
2|
QywU wewa
1|
2|
(7)
†hvM`vbKvj
1|
2|
(8)
ågb fvZv I
Ab¨vb¨ fvZv
(†ijI‡q mn)
1|
2|
(9)
†cbkb I
Avbyy‡ZvwlK
1|
cvV¨ cy¯—‡Ki bvg
Gd, Avi GÛ Gm,
Avi
†ijI‡q
Góvewjm‡g›U
†KvW fwjDg- 2
Gd,Avi GÛ Gm,
Avi
†ijI‡q
Góvewjm‡g›U
†KvW fwjDg-2
Gd, Avi GÛ Gm,
Avi
†ijI‡q
Góvewjm‡g›U
†KvW fwjDg-2
Gd,Avi GÛ Gm,
Avi
1|
mswkó wewa mg~n
Gd, Avi -9 (1-32)|
2|
wewa: 2003 ( 1-32)|
1|
Gd, Avi (10-18)|
2|
wewa: 2004 - 2014|
1|
Gd, Avi-22, 24-31, 35
2|
wewa- 2017, 2020 - 2031, 2035
Ges mgq mgq miKvi KZ…©K
RvixK…Z Av‡`k mg~n|
Gd,Avi, 49 Ges miKvix Av‡`k
mg~n |
1|
†ijI‡q
Góvewjm‡g›U
†KvW fwjDg-2
Gd,Avi GÛ Gm,
Avi
2|
wewa- 2038 Ges GB
m¤úwK©©Z miKvix Av‡`k mg~n |
1|
Gd,Avi- 53-55, k„sLjv I Avcxj
wewa-1985|
†ijI‡q
Góvewjm‡g›U
†KvW fwjDg-2
Gd,Avi GÛ Gm,
Avi
2|
wewa- 2043-2045, `¶Zv I k„•Ljv
wewa - 1961 |
1|
†ijI‡q
Góvewjm‡g›U
†KvW fwjDg-2
Gd,Avi GÛ Gm,
Avi
†ijI‡q
Góvewjm‡g›U
†KvW fwjDg-2
Gd,Avi GÛ Gm,
Avi
2|
2|
Gd, Avi 60-73, Gm, Avi, 206-209,
214, 216-219, 229, 233-241, 267274, 291-292 Ges wbav©wiZ
QywU wewa-1955( wc Gj Avi 1955 )|
wewa-Ð2103, 2105, 2112, 21222123, 2202, 2217-2219, 2225,
2237-2244, 2261, 2266, 2268|
Gd, Avi-105, 107-108, Gm ,Avi293-302|
wewa- 2137-2139, 2269-2278|
1|
Gd, Avi- 17-165, 191-195|
†ijI‡q
Góvewjm‡g›U
†KvW fwjDg-1
wm, Gm, Avi GÛ
we Gm Avi
2|
Aa¨vq - 2, 3|
1|
wm, Gm, Avi- 351, 351-G, 352,
353, 358-373, 383, 416-426, 441,
454, 455, 458-465, 519, 905-925,
940, 941, 944-947, 949, 954-960|
1|
A_ev
wewa- 246-249, 255-269, 279,
298-309, 321, 333, 334, 337, 341,
389, 429-448, 465, 466, 469-472,
474, 479-485|
3|
†ijI‡q
†cbkb wewat
Góvewjm‡g›U
Aa¨vqt 23, 24, 25|
†KvW fwjDg-2
wewa- 2302, 2307-2309, 24012416, 2426, 2431, 2433-2438,
2501, 2503, 2510,2513, 2515,
2525- 2528, 2534-2538, 2544,
2546 |
cvwievwiK Aemi fvZv wewa- 1954 wLªt, mgq mgq miKvi KZ…©K RvixK…Z Aemi
fvZv I Avby‡ZvwlK msµvš— Av‡`k I wb‡`©kmg~n , †emvgwiK Kg©Pvix‡`i †cbkb
gÁyix msµvš— cÖPwjZ wewa/c×wZ mnRx KiY Av‡`k - 1994 wLªt Ges nvjbvMv`
RvixK…Z Av‡`k mg~n|
2|
we-Gm Avi (1g
LÛ)
-61|
2|
3|
4|
†eZb wbav©ib
(Avwg©)
1|
MÖ“c- L
cvV¨ cy¯—‡Ki bvg
†c GÛ GjvDÝ †i¸‡jkbm&
fwjDg-1
2|
†c GÛ GjvDÝ †i¸‡jkbm&
fwjDg-2
QywU wewa
(Avwg©)
ågb fvZv
wewa(Avwg©)
3|
Avwg© wjf i“jm
4|
c¨v‡mR †i¸‡jkÝ (cÖwfkbvj)
†cbkb I
Avby‡ZvwlK
(Avwg©)
5|
Kg‡cbwWqvg Ae wgwjUvix
†cbkb – 1981
mswkó wewa mg~n
Aa¨vq-1t wewa- 29-45,50
Ges mgq mgq miKvi KZ…©K
RvixK…Z †hŠ_ evwnbx
wb‡`©kvejx |
Aa¨vq-4t wewa-191, 193,
194, 196, 198-204, 208212,235-238 Ges wewfbœ
mg‡q RvixK…Z †hŠ_ evwnbx
wb‡`©kvejx|
Aa¨vq -11t wewa - 356-359 |
Aa¨vq-1t †cvkvK fvZv
msµvš—
†R. Gm. AvB
(J.S.I)
Aa¨vq-2t wewa-34-38, 41, 43,
44|
Aa¨vq-3t wewa-49-53 G, 6069|
(ïay wewa Ask)|
Aa¨vq-1t
‡mKkb-3: wewa-49, 50, 51, 60
|
‡mKkb-4: wewa- 76-86|
Aa¨vq-2t
‡mKkb-1twewa-100, 101, 105,
106
‡mKkb-2t wewa- 114122
‡mKkb-3t wewa-134-140,144
‡mKkb-4t wewa-160-162|
‡mKkb-5t wewa-169 |
Aa¨vq-3t
‡mKkb-8t wewa-366, 382 |
Aby‡”Q`t 3-22, 29-44, 48-78,
81-98, 145-148, 168-171,
220-237|
me©‡kl miKvix Av‡`k /
wb‡`©k/ †RGmAvB ms‡kvabx
mg~n Abymib Kwi‡Z nB‡e|
cvV¨µg t cwiwkó ÒMÓ
3\ welqt
1|
2|
3|
4|
5|
6|
7|
8|
9|
cvidi‡gÝ AwWU, g¨v‡bR‡g›U AwWU I Kw¤cÖ‡nbwmf AwWU
(Performance Audit, Management Audit & Comprehensive Audit)
AwWU g¨vbyqvj (Audit Manual)t Aa¨vq-34, 35 Ges 37 I GZ`msµvš— Ab¨vb¨
cy¯—K |
General ideas on Development Credit Agreements
PP; PCP; Project Evaluation Concepts generally followed by Planning
Commission.
General ideas on country papers & publications issued by Donor Agencies.
Time Value of Money
Compounding
Calculation of Annual Interest Rate Present and Future Value of Annuity
Discounting Methods
Net Present Value Analysis (NPV)
IRR (Internal Rate of Returns)
10|
11|
12|
13|
14|
15|
Benfit Cost Analysis
Profitability Index
Pay Back Period
Break- Even, Sensitivity Scenario Analysis.
Ratio and Trend Analysis
Case Studies
-7cvV¨µg t cwiwkó ÒNÓ
4 \ welqt
(K) wbix¶v I wnmve wewa I c×wZ ( †emvgwiK )
(a) Audit & Accounts Rules & Procedure( Civil )
cvV¨ cy¯—‡Ki bvg t
1| GKvD›U †KvW, fwjDg-1 (Account Code-V0L-1)
2 | GKvD›U †KvW, fwjDg-4 (Account Code V0L-IV)
3| wR Gd Avi fwjDg-1 (General Financial Rules- V0L-1)
4| AwWU †KvW& (Audit Code)
5| AwWU g¨vby‡qj (Audit Manual)
6| †KvlvMvi wewa fwjDg-1 (wmwU Avi 1g LÛ) (Compilation of Treasury Rules- V0LI)
7| evsjv‡`k †UªRvix i“jm fwjDg -1 (Bangladesh Treasury Rules-V0L-I )
8| miKvix wnmv‡ei †kÖYx web¨vm PvU© (Classification Chart of Government
Accounts).
(L ) wbix¶v I wnmve wewa I c×wZ (wc wU GÛ wU)
(b) Audit & Accounts Rules & Procedure (P T & T)
cvV¨ cy¯—‡Ki bvg t
1| wc wU GÛ wU AwWU †KvW, fwjDg-1 (PT & T Audit code-VOL-I)
2| wc wU GÛ wU Bwbwkqvj GKvD›Um †KvW, fwjDg-1 (P T & T Initial Accounts
code-VOL-I)
3| wc wUGÛ wU g¨vby‡qj, fwjDg-2 (PT & T Manual-VOL-II)
4| wc wUGÛ wU GKvD›Um †KvW& (P T & T Accounts Code).
(M) wbix¶v I wnmve wewa c×wZ (cÖwZi¶v)
(c) Audit & Accounts Rules & Procedure (Defense)
cvV¨ cy¯—‡Ki bvg t
1| wgwjUvix GKvD›Um †KvW& (Military Accounts Code)
2| wgwjUvix AwWU †KvW (Military Audit Code)
3| dvBb¨vwÝqvj †i¸‡jkb LÛ-1 (Financial Regulations Part-1)
Aa¨vq-1 t †mKkb-1: wewa-2, 3|
Aa¨vq-3 t †mKkb-3: wewa- 30, 31, 33, 37, 38|
†mKkb-5: wewa-40|
†mKkb-6: wewa-48, 49, wewa 52- 56|
Aa¨vq-11t wewa-135|
Aa¨vq-12t †mKkb-1: wewa- 140, 150, 151, 155|
Aa¨vq-13 t wewa-161 -165|
4| dvBb¨vwÝqvj †i¸‡jkb LÛÐ2 (Financial Regulation Part-II)
Aa¨vq-1 t †mKkb-1: wewa- 1-4|
†mKkb-5: wewa- 39 - 44|
†mKkb-6: wewa- 50 -58|
†mKkb-8: wewa- 70 - 75|
(N) wbix¶v I wnmve wewa I c×wZ (†ijc_ wefvM)
(d) Audit & Accounts Rules & Procedure (Railway)
cvV¨ cy¯—‡Ki bvg t
1| †ijI‡q GKvD›Um †KvW&, 1g LÛ (Railway Accounts Code Part-I)
2| †ijI‡q †Rbv‡ij †KvW&, 1g LÛ (Railway GeneralCode Part-I)
3| †ijI‡q †Rbv‡ij †KvW&, 2q LÛ (Railway GeneralCode Part-II)
-8-
Gm G Gm ( 2q ce©) cix¶vi we¯—vwiZ cvV¨µg
cvV¨µgt cwiwkó ÒOÓ
1\ welq t
miKvix wnmve e¨e¯’v Ges evwYwR¨K wnmv‡ei mg¨K aviYv (Government
Accounting System and Basic Concepts of Commercial Accounting)
‡gvU b¤^it 200
1g cÎ (Paper-I)
welqt miKvix wnmve e¨e¯’v (Government Accounting System)
100
1.
2.
3.
4.
5.
6.
7.
b¤^i t
DCA Manual (A Complete Manual for DCA, DAO, UAO, CAO)
Classification Chart
Account Code, VOL-I & IV
Project Accounting Manual
Army Regulation (Regulating wing) VOL-I
Army Regulation (Rations) VOL-2
Compendium of J.S.I
2q cÎ (Paper- II)
welqt evwYwR¨K wnmv‡ei mg¨K aviYv (Basic Concepts of Commercial Accounting)
b¤^i t 100
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
Book-Keeping, its Purpose & advantages.
Difference between Book-Keeping & Accountancy.
Nature of Business Transaction.
Meaning of Double Entry System & Its advantages.
Accounts & Classification of Accounts.
Journal & Ledger.
Cash Book, its advantage & solution.
Bank Reconciliation Statement and its necessity.
Definition and defects of single Entry System.
Difference between Capital Income and Revenue Income and Capital
Expenditure & Revenue Expenditure.
System of determining heads of Capital Expenditure & Revenue Expenditure.
Final Accounts of sole Trader ship (Trading Account, Profit & Loss Accounts &
Balance sheet).
Difference between Balance sheet and Financial Statement.
Cost Accounting: Definition, Purpose and advantage, System of Cost
Accounting.
Marginal costing: Definition, Advantages and Disadvantages.
Process costing: Definition & its Systems.
Standard costing: Definition & its System, its advantages & classification.
Management Accounting: Definition, System of Management Accounting.
cvV¨µgt cwiwkó ÒPÓ
2\ welq t
b¤^it 200
c~Z© wnmve (Works Accounts)
(K) c~Z© wnmve wewa I c×wZ (†emvgwiK)
(a) Public Works Accounts Rules & Procedure (Civil)
cvV¨ cy¯—‡Ki bvg t
‡gvU
(1)
†m›Uªvj cvewjK IqvK©m GKvD›Um& †KvW& (cwiwkómn) (Central Public
Works Accounts code with Appendices).
-9(2)
(3)
(4)
(5)
wm.wc.WweD GKvD›Um& ‡Kv‡W ewb©Z digm (Forms referred to in C.P.W
Accounts Code).
GKvD›Um& †KvW& fwjDg-3 (Accounts Code, V0l-III).
cvewjK IqvK©m B݇cKkb i“jm Bb AwWU †KvW GÛ AwWU g¨vbyqvj (Public
Works Inspection Rules in Audit Code and Audit Manual).
†m›Uªvj cvewjK IqvK©m wWcvU©‡g›Uvj †KvW (Central Public Works
Departmental Code).
(L) c~Z© wnmve wbix¶v t Zvi cÖ‡KŠkjx wnmve I c×wZ - wc wU GÛ wU |
(b) Works Audit Telegraph Engineering Accounts & Procedure (P T& T)
cvV¨ cy¯—‡Ki bvg t
(1) †cvóm GÛ †UwjMÖvdm Bwbwkqvj †KvW Ñ fwjDg-1 ïay gvÎ 3q Aa¨vq| (Posts &
Telegraphs Initial Code-V0l-I ( Chapter-III only).
(2) †cvóm GÛ †UwjMÖvdm Bwbwkqvj †KvW Ñ fwjDg-2, 2q ms¯‹iY (cÖwfkbvj
Bmy¨t)| (Posts & Telegraphs Initial Code-VOL-II, 2nd Edition (Provisional Issue)
(3) †cvóm GÛ †UwjMÖvdm g¨vbyqvj- fwjDg-3 (Posts & Telegraphs Manual VOLIII).
(4) †cvóm GÛ †UwjMÖvdm g¨vbyqvj Ñ fwjDg-1 (†UwjMÖvdm Ask)| (Posts &
Telegraphs Manual- VOL-I (Telegraphs Portion).
(5)
†cvóm GÛ †UwjMÖvdm g¨vbyqvj Ñ fwjDg-9, 1942 ms¯‹ib (5g Aa¨vq)
M¨viv‡›UW Awd‡mm&| (Posts & Telegraphs Manual- VOL-IX, 1942 Edition,
(Chapter -V) Guaranteed offices) .
A_ev
†UwjMÖvdm GÛ †Uwj‡dvb g¨vbyqvj fwjDg-9, 1966 ms¯‹ib (Aa¨vq-4)
M¨viv‡›UW Awd‡mm&|
(Telegraphs & Telephone Manual-VOL-IX, 1966 Edition, (Chapter-IV)
Guaranteed offices)
6| ‡cvóm GÛ †UwjMÖvdm& g¨vbyqvj fwjDg - 10| (Posts & Telegraphs ManualVOL-X)
7| ‡cvóm GÛ †UwjMÖvdm& g¨vbyqvj fwjDg - 2 (9g Aa¨vq)| (Posts & Telegraphs
Manual- VOL-II, (Chapter-IX)
(M) mvavib e¨q I wbgv©b wnmve ( †ijI‡q )|
(c) General Expenditure & Construction Accounts (Railway).
cvV¨ cy¯—‡Ki bvg t
(1) †ijI‡q BwÄwbqvwis †KvWt Aa¨vq: 9-12, 14, 17-21| (Railway Engineering
CodeChapter: IX-XII, XIV, XVII-XXI).
(2) †ijI‡q †Rbv‡ij †KvW (fwjDg 1)t Aa¨vq: 3-9, 13| (Railway General Code, VOL-l
Chapter: III - IX, XIII).
(3) †ijI‡q †Rbv‡ij †KvW (fwjDg-2)t cwiwkó: 2, 3| (Railway General Code, VOL-II,
Appendices- II, III).
(4) †ijI‡q G·‡cwÛPvi g¨vbyqvj (Railway Expenditure Manual).
(5) †ijI‡q I‡q GÛ IqvK©m g¨vbyqvj (Railway Way and Works Manual).
(6) wewfbœ †ijI‡q KZ…©c‡¶i ¶gZvi ZvwjKv ( Schedule of Power of Various
Railway
Authorities)
(N) c~Z© wnmve I c×wZ (cÖwZi¶v)
(d) Works Accounts & Procedure (Defense).
cvV¨ cy¯—‡Ki bvg t
(1) Gg B Gm †i¸‡jkb| (M.E.S Regulation).
(2)
(3)
(4)
(5)
Gg B Gm †jvKvj AwWU g¨vbyqvj| (M.E.S Local Audit Manual).
G Avi †KvqvU©vim© GÛ †i›Um| (A.R Quarters and Rents).
Avw_©K weavbvejx cÖ_g I wØZxq LÛ (Avw_©K ¶gZv I fvÛvi msµvš— Gg B
Gm)| (Financial Regulations, Part-I & Part-II (Portion relating to financial
Powers and stores, M.E.S)).
Gg B Gm BDwbU GKvD›Um g¨vbyqvj (M.E.S Unit Accounts Manual).
(6)
(7)
-10wgwjUvix GKvD›Um wWcvU©‡g›Uvj g¨vbyqvj I cÖwmwWDi †KvW (c~Z©
wnmve wbix¶v m¤úwK©Z c×wZ mg~n)| Military Accounts Departmental
Manual and Procedure Code (so far as they relate to detailed Audit & Accounts
Procedure pertaining to works).
G AvB Gm, G I Gm, Avi AvB Gm, Gb AvB Gm, Gd I Gm, G Gd AvB Gm,G Gd I
Gm Awdm Ges miKvi KZ…©K GZ`msµvš— RvixK…Z nvj bvMv` Av‡`kvejx|
(The Relevant Current Orders issued in AIS, AOS,RIS, NIS, FOS, AFIS, AFOS
Offices and Government letters, etc.)
cvV¨µgt cwiwkó ÒQÓ
2\ welq t
†iwfwbD, UªvwdK, fvÛvi I KviLvbv wnmve i¶Y (Revenue, Traffic, Stores &
Workshop Accounts)
‡gvU b¤^it 200
(K) ¯’vbxq I ¯^vqËkvwmZ ms¯’v Ges Kvógm,G·mvBR I AvqKi wbi“cb
wnmve wbix¶v (†emvgwiK)
(a) Audit of Local and Autonomous Bodies and Customs, Excise and Income
Tax Assessment (Civil).
(K) 1| ¯’vbxq I ¯^vqZ¡kvwmZ ms¯’vi wnmve wbix¶v (Audit of Local &
Autonomous Bodies).
cvV¨ cy¯—‡Ki bvg t
(1) †cŠimfv AwW©b¨vÝ, 1977 I Dnvi ms‡kvabx (The Poura Shava Ordinance.
1977 and its amendment).
(2) †jvKvj Mft AwW©b¨vÝ, 1976 I Dnvi ms‡kvabx| (The Local Government
Ordinance, 1976 and its amendment).
(3) XvKv BDwbfvwm©wU AWv©i, 1973 (ms‡kvabx nvjbvMv`)| (The Dhaka
University Order, 1973 as amended upto date ).
(8) XvKv BDwbfv©wmwU GKvD›Um g¨vbyqvj| (The Dhaka University Accounts
Manual)
(5) wWwó«± KvDwÝj (GKvD›Um GÛ AwWU) i“jm, 1961| (The District Council
Accounts & Audit Rules, 1961.)
(6) †jvKvj AwWU g¨vbyqvj (Local Audit Manual).
(K) 2| Kvóg, G·vBR I AvqKi wbi“cY wnmve wbix¶v (Customs, Excise and Income
Tax Assessment Audit).
cvV¨ cy¯—‡Ki bvg t
(1) AvqKi Aa¨v‡`k (cvU©-1) 1g LÛ, 1984 (nvjbvMv` ms‡kvabxmn)t Aa¨vq: 1, 4-9,
15-16 Ges Zdwmj 1-3 I 6| (Income Tax Ordinance, Part-I, 1984 with uptodate
Amendment: Chaper-I, IV-IX, XV-XVI and schedule 1-3 & 6).
(2) ïé AvBb-1969 (nvjbvMv` ms‡kvabxmn)| (Customs Act-1969 with uptodate
Amendment).
Aa¨vq - 5: ïé Ki Av‡ivc, Ae¨vnwZ Ges cwi‡kva| (Chapter-V: Imposition of
Excise, Remission & Payment).
Aa¨vq - 6 (Chapter VI)
Aa¨vq -15: e¨v‡MR, (Chapter XV-Baggage).
Aa¨vq-17: Aciva I `Ûmg~n (Chapter-XVII - Crimes & panalties).
(3) g~j¨ ms‡hvRb Ki AvBb (f¨vU) -1991 (nvjbvMv` ms‡kvabx mn)| (Value Added
Tax (VAT) Act, 1991 with uptodate amendments).
(4)
(5)
g~j¨ ms‡hvRb Ki wewagvjv - 1991 (nvjbvMv` ms‡kvabx mn)| (Value Added
Tax (VAT) Regulations with upto date amendment).
ivR¯^ AwWU g¨vbyqvj (Revenue Audit Manual).
-11(L) mÂq mvwU©wd‡KU, gvwb- AWv©i, mÂq e¨vsK Ges evZv© ivR¯^ wnmve wbix¶v
(wc, wU GÛ wU)
(b) Savings Certificate, Money Order, Savings Bank and Message Revenue
Audit and Accounts (P T & T).
cvV¨ cy¯—‡Ki bvg t
(1) †cvóm GÛ †UwjMÖvdm AwWU †KvW, fwjDg-2| (Posts &Telegraphs Audit
Code.Vol-II)
(2) †cvóm GÛ †UwjMÖvdm g¨vbyqvj, fwjDg-1 (†cvó Awdm Ask)| (Posts &
Telegraphs Manual, Vol-I (Post office portion).
(3) †cvóm GÛ †UwjMÖvdm g¨vbyqvj, fwjDg-6 (1g LÛ)| (Posts & Telegraphs
Manual, Vol-VI, Part - I)
(4) †cvóm GÛ †UwjMÖvdm MvBW| (Posts & Telegraphs Guide).
(5) †cvóm GÛ †UwjMÖvdm †g‡mR †iwfwbD AwWU †KvW| (Posts & Telegraphs
Message Revenue Audit Code).
(6) †cvóm GÛ †UwjMÖvdm †g‡mR †iwfwbD GKvD›Um †KvW (Posts &
Telegraphs Message Revenue Accounts Code).
(M) cwienb wnmve (UªvwdK eyK I UªvwdK ó¨vwUmwUKm&) (†ijI‡q)|
(c) Traffic Accounts, Station Accounts, Traffic Book and Traffic Statistics
(Railway)
cvV¨ cy¯—‡Ki bvg t
(1) †ijc_ UªvwdK (Kgvwk©qvj) †KvW& | (Railway Traffic (Commercial) Code).
(2) †ijI‡q GKvD›Um †KvW& (1g LÛ)t Aa¨vq: 9 I 10| (Railway Accounts Code- Part-I,
Chapter-IX & X).
(3) †ijI‡q GKvD›Um& †KvW (2q LÛ)| (Railway Accounts Code, Part-II).
(4) †ijI‡q †Rbv‡ij †KvW& (1g LÛ)t Aa¨vq: 14 I 17| (Railway General Code Part-I,
Chapter XIV & XVII).
(5) †ijI‡q †Rbv‡ij †KvW& (fwjDg-2)t cwiwkó- 1| (Railway General Code, Vol-II ,
Appendix-I).
(6) †KvwPs GÛ ¸Wm U¨vwid| (Coaching & Goods Tariff).
(7) †ijI‡q ó¨vwUmwUKm (Railway Statistics).
(8) wewfbœ †ijc_ KË…©c‡¶i ¶gZvi ZvwjKv| (Schedule of powers of Various
Railway Authorities)
wet `ªt
(N.B:
e¨envwiK c‡Î †ókb e¨v‡jÝ mx‡Ui Dci GKwU eva¨Zvg~jK cÖkœ
_vwK‡e|
One Compulsory Question to be set up on Station Balance Sheet in
Practical Paper).
(N) fvÛvi I KviLvbv wnmve (†ijI‡q)
(d) Stores & Workshop Accounts (Railway)
cvV¨ cy¯—‡Ki bvg t
(1) †ijI‡q †óvim †KvW| (Railway Stores Code).
(2) †ijI‡q †gKvwbK¨vj (IqvK©mc) †KvW| (Railway Mechanical (Workshop) Code).
(3) †ijI‡q †Rbv‡ij †KvW, 1g LÛ, Aa¨vq-7, 8, 9 I 18| (Railway General Code, Part-I
Chapter VII, VIII, IX & XVIII).
(4) †ijI‡q †Rbv‡ij †KvW fwjDg-2, cwiwkó-2,3 ( Railway General Code , VOL-II
Appendices - 2, 3).
(5) IqvK©‡gÝ K‡¤úb‡mkb G¨v±| (Workmen’s Compensation Act).
(6) wewfbœ †ijc_ KZ…©c‡¶i ¶gZvi ZvwjKv| (Schedule of Powers of Various
Railway Authorities).
-12(O)
fvÛvi wnmve wewa I c×wZ (cÖwZi¶v)
(d) Stores Accounts Rules & Procedure (Defense)
cvV¨ cy¯—‡Ki bvg t
(1) ‡óvim GKvDw›Us BÝUªvKkÝ (Stores Accounting Instructions).
(2) dvBb¨vwÝqvj †i¸‡jkbm fwjDg 1 I 2 (fvÛvi m¤úwK©Z Aa¨vq mg~n )|
(Financial Regulations VOL-I & VOL-II (Chapters relating to stores)).
(3) Gj G I -Gi n¨vÛ eyK (Gqvi †dvm©)| (L.A.O's Hand Book (Air Forcc)).
(4) Gj G I-Gi n¨vÛ eyK 1g LÛ I 2q LÛ| (L.A.O's Hand Book, Part-I & Part-II).
(5) ‡Kej gvÎ †óvim msµvš— G Avi i“jm - Gi †mKkb mg~n| (A.R. Rules Sections
Pertaining to Stores only).
(6) †Kej gvÎ †óvim msµvš— wgwjUvix GKvD›Um, wWcvU‡g›Uvj g¨vbyqvjm I
AwWU cÖwmwWqm© †KvW| (Military Accounts Departmental Manuals and
Audit Procedures Code-so far as they relate to audit & Accounts Procedure
Pertaining to stores).
(7) G AvB Gm, G I Gm, Gb AvB Gm, Gd I Gm , G Gd I Gm, G Gd AvB Gm
Awdmmg~‡n Ges miKvi KZ…©K GZ`msµvš— RvwiK…Z Av‡`kvejx BZ¨vw`|
(The Relevant Current Orders issued in AIS, AOS, NIS, FOS, AFOS, AFIS and
Government orders etc).
(8) Gb Gj G I- Gi n¨vÛ eyK| (N.L.A.O's Hand Book).
Ñ mgvß Ñ