Revised Syllabus For DEVITIONAL ACCOUNTANT (DA) Part-I & Part-II Examination

Syllabus for DA [Divisional Accountant] Examination of CAO T&T [Part - I]

Paper Syllabus

Prcis and Draft Marks-100 Time- 3 Hours (Pass Marks-40) Details* Paragraph writing: Finance, Economics, Management, Audit, Pension, Fixation, Social Problem, Environment, Departmental Issue * Official Correspondence: 1. Official Letter. 2. Office Memorandum. 3. Demi-official Letter. 4 Endorsement. 5. Notification 6. Office Order. 7. Circular. 8. Summary. * Drafting Notes: 1. General Note. 2. Un-Official Note II Secondary Algebra and Secondary Geometry Marks 100 (Pass Mark- 40) Time - 3 Hours Since the books/literature earlier prescribed are not available now and the chapters and subjects are outdated these need to be updated and may be based on current NCTB (National Curriculum and School Text Book Board, Dhaka) books on Secondary Algebra and Secondary Geometry for Class- IX and X. A] Syllabus may include as prescribed in the books titled Secondary Algebra with emphasis on chapters: Formulation and Application of Algebraic Formulae (Exercise 3.8, Page-45) Ratio and Proportion (Exercise 5.1 Page-66); Chronological Ratio (Exercise 5.2 Page-71); Use of simple Equation (Exercise 6.2 Page 79); Use of Unequalisation (Exercise 6.4 Page 83); Application of Dighat Equation (Exercise 6.6 Page 87) B] From Secondary Geometry Chapter 13 Porimiti Page-149 be prescribed.

Paper III

Syllabus

Book-Keeping & Accountancy

Marks- 100 (Pass Marks- 40) Time 3 hours Since the literatures of Arthur Fieldhouse and RN Carter are outdated and not followed in contemporary examinations, books and literatures on A] Book-keeping and Accountancy of HSC level and may be prescribed. Suggested chapters may include: Book-Keeping up to the Trial Balance Trading & Profit & Loss Accounts and Balance Sheet Bills of Exchange, Promissory Notes, Cheques. Various Types of Errors Reserves for Bad Debts & Discounts. Accounts of Non-Trading Concerns -Capital & Revenues, Receipts & Payments and Income & Expenditure Accounts Consignment Account Lease or Purchase Depreciation, Sinking Fund Reserves, Reserve Funds, Secret Reserves. Bank reconciliation Statement Single Entry System B] Chapters on Cost Accounting may include Essential factors of a Good Cost Accounting System Purposes and Advantages Main Factors of Costing Problems of General Costing and its Solutions C] Chapter on Auditing may include: Definition, Purpose and Nature of Auditing Audit Programmes- its advantages and disadvantages Audit of PT&Ts pre-audit claims Valuation and Examination of Assets & Liabilities

Syllabus for DA [Divisional Accountant] Examination of CAO T&T [Part -II]

Paper I

Syllabus

F.R. & C.S.R. (Practical)

Mark 100 (Pass Mark- 40) Time - 3 Hours Part-I Extent of application and definitions Part II- General Conditions of Service

Part III Pay, Additions to pay. Pay fixation, Combination of Appointments, Deputation out of Bangladesh, Leave salary and pension contribution, Removal and Suspension, Entitlement during suspension, dismissal and Compulsory Retirement
Part IV Leave and Joining Time & The Corresponding Supplementary Rules Part V - Ordinary Pension, General Rules, Conditions for qualifying service, Rules for reckoning service, conditions of grant pension, Amount of pension and re-employment after pension. Part X - Procedure relating to Pensions, Pension simplication orders issued from time to time. * Delegation and sub-delegation of financial powers - regarding revenue and development projects and financial matters to be referred to Ministry of Finance. Additional readings Government orders issued from time to time on the above issues. II T &T Works & Accounts Rules and procedure(Theoretical) Marks- 100 (Pass Marks- 40) Time 3 hours Suggested Readings/Book References [As approved by the AG PT&T, Dhaka on 24-09-1979) P&T I.A.C. Vol-I, P&T IAC Vol- II (2nd Edition Provisional Issue), P&T Audit Code Vol-III (excluding chap 4-8 and Appendix-4)- These deal with accounts and audit, New Classification Chart * Govt. Auditing Standards P&T Manual, Vol-I (Part-II), P&T Manual Vol-II (Gen Regulations), P&T Man Vol-III (Administrative Powers of Officers), * Deligation of Financial powers P&T Manual Vol-IV (Establishment) , P&T Manual Vol- IX (Chap V only)These deal with administrative side; P&T Manual (Vol-X only), P&T Manuals Vol-XII (Telephones) (Telephone Traffic) and P&T Account Code, The Bangladesh Telegraph and Telephone Board Ordinance No. XII of 1979

III

T&T Works Accounts Rules and procedure(Practical)

Marks 100 (Pass Marks-40) Time 3 hrs This paper on the subject will consist of practically testing the candidates knowledge of the rules and procedures connected with the techniques of preparation and examination of initial accounts, stores accounts, returns, contractors bills and other bills and vouchers and the classification and completion of divisional accounts as envisaged in Initial Account Code (IAC). Suggested Readings: 1. P&T I.A.C. Vol-I (General Account Code) 2. P&T IAC Vol-II 2nd Ed.(Provisional Issue) 3. P&T Manual Vol-I Part-II 4. P&T Manual Vol-III (Admin powers of Officers) 5. P&T Manual Vol-IV (Establishment) 6. P&T Manual Vol-X (Telegraph Engg) 7. P&T Manual Vol-XII (Telephone) 8.Manual of Appointments & allowances of Officers of BTTB. 9. Books of Initial Accounts Forms 10.Schedule of Finl Powers of Officers of BTTB 11. P&T Compilation of the Prov Fund Rules 12. P&T Audit Codes, Vol-III, Prov Issue Chap-I only 13.P&T Audit Code, Vol-III(Excl chap 4-8 & App IV) 14. P&T Manual Vol-IX (Ch-V only) 15. Circulars & General Orders issued by the D.G. Heads of Circles, Comptroller PT&T and Dy Comp PT&T connected with Accounts) Besides the above, emphasis can be laid on the new techniques of Accounts Classification as prescribed by RIBEC project. An understanding and knowledge on recent technological development being practiced across BTTB (Bangladesh Telegraph & Telephone Board) may be included in the suggested readings as follows: New Classification Code of RIBEC prevailing in the Civil Account Modern Commercial Account applicable for BTTB Digital Technology (new concepts) - Optical Fiber, OTD, WLL, Submarine cables etc.

Paper IV

Syllabus

Computer Education
Marks- 100 (Theory 50+ Practical 50) Pass Marks- - For each 40 % Time- 1 hr 3o min and 1 hr 30 min

DetailsA] Theory: Computer and its Structure Computer Software and its Operating System Numerical System and Computer Logic Word Processing Spreadsheet Analysis

B] Practical Windows's 98/2000, MS Excel Microsoft Word 2000 Spreadsheet Analysis Data Entry

Syllabus for DA [Divisional Accountant] Examination of Works Audit Directorate (Part-I)

Papers I Syllabus

Prcis and Draft

Marks-100 Time- 3 Hours (Pass Marks-40) Details* Paragraph writing: Finance, Economics, Management, Audit, Pension, Fixation, Social Problem, Environment, Departmental Issue * Official Correspondence: 1. Official Letter. 2. Office Memorandum. 3. Demi-official Letter. 4 Endorsement. 5. Notification 6. Office Order. 7. Circular. 8. Summary. * Drafting Notes: 1. General Note. 2. Un-Official Note II

Accounting
Marks-100 Time- 3 Hours (Pass Marks-40) Details Principles of Accounting Book- Keeping up to the Trial Balance Single entry System Trading, profit & Loss Accounts Preparation of Final Accounts of Trading Concern Bills of Exchange, Promissory Notes, Cheques Accounts of Non-Trading Concerns- Capital & Revenues, Receipts & Payments and Income & Expenditure Accounts Bank Reconciliation Statement Meaning, Objects, Methods of Costing Elements of Cost -Preparation of Cost sheet Essential factors of Cost Accounting System Purposes and Advantages of Costing

Main Factors of Costing Problems of General Costing and its Solutions Capital Income, Capital Expenditure & Revenue Income, Revenue Expenditure. Various Types of errors. Lease or Purchase FS of Projects Based on Book- keeping and Accountancy of H.S.C Level. III

Secondary Algebra and Secondary Geometry

Marks-100 Time- 3Hours (Pass Marks-40) Details A ] Secondary Algebra: Ratio and Proportion; Chronological Ratio, Use of simple Equation Use of Unequalisation Application of Dighat Equation

B] Secondary Geometry : " Porimittee" Unit & Measurement Area Measurement relation to circle, square & cube Elementary Arithmetic: Decimal, Metric System of Measurement, Percentage Others

[ Based on NCTB ( National Curriculum and School Text Book Board, Dhaka) Books on Secondary Algebra and Secondary Geometry for Class-IX and X]

Syllabus for DA [Divisional Accountant] Examination of Works Audit Directorate

(Part-II)
Paper I Syllabus

Works Accounts- Rules and Procedure (Practical)

Marks-100 Time-3 Hours (Pass Marks-40)

Details:
A. CPW Accounts Code: (Whole Book) (1) The preparation and examination of initial accounts, stock and tools and plant returns, contractor's bills and other bills and vouchers; (2) New calcification chart for budgeting & accounting. The classification and compilation of divisional accounts (3) CPWD Departmental Code. B. Other code & Manual: 1. Audit Code 2. Audit manual. Part I : General Procedure and extent of audit. Part-III: Arrangements and Methods of P.W. Audit Chapter 28: Objections on P.W. Transactions and its settlement Chapter 32: Inspections of P.W. Offices

II

Works Accounts- Rules and procedure (Theoretical)

Marks-100 Time-3 Hours (Pass Marks-40) [Same as "Works accounts rules and procedure "( Practical) ]

Paper III

Syllabus

Service Rules & Financial Rules

Marks-100 Time- 3 Hours (Pass Marks-40) A. Service Rules: General conditions of Service, Pay fixation,

B. Financial Rules:

Govt. Servants (Discipline & Appeal) Rules, 1985 Govt. Servants (Conduct) Rules, 1979 (updated) Leave Rules, T.A/ D.A. Rules. Deputation Pension & Gratuity Service Rules Lien Rest and recreation Joining Times Foreign Service The Public Employees Discipline (Punctual Attendance) Ordinance, 1982 ACR Writing & Preservation GPF, Group Insurance and Benevolent fund Public Servant's Retirement Act, 1974 Public servant (punctual attendance) ordinance, 1982 Revenue expenditure procedure Charge Allowance Rules

Delegation of financial Powers, Delegation of financial power for development projects Revenue expenditure procedure Contact, Revenue Receipts, Stores & Public works Loans & Advance Deduction from Bills Imprest Deposit.

Paper IV

Syllabus Computer Education Marks- 100 (Theory 50+ Practical 50) Pass Marks- - For each 40 % Time- 1 hr 3o min and 1 hr 30 min
Details:

A] Theory: Computer and its Structure Computer Software and its Operating System Numerical System and Computer Logic Word Processing Spreadsheet Analysis

B] Practical Windows's 98/2000, MS Excel Microsoft Word 2000 Spreadsheet Analysis Data Entry