UPKAR PRAKASHAN, AGRA–2

By Dr. Lal, Gupta

&Kaushik

© Publishers

Publishers

UPKAR PRAKASHAN(An ISO 9001 : 2000 Company)

2/11A, Swadeshi Bima Nagar, AGRA–282 002Phone : 4053333, 2530966, 2531101Fax : (0562) 4053330, 4031570E-mail : care@upkar.in, Website : www.upkar.in

Branch Offices :4845, Ansari Road, Daryaganj,New Delhi—110 002Phone : 011–23251844/66

Pirmohani Chowk,Kadamkuan,Patna—800 003Phone : 0612–2673340

1-8-1/B, R.R. Complex (Near SundaraiahPark, Adjacent to Manasa Enclave Gate),Bagh Lingampally,Hyderabad—500 044 (A.P.)Phone : 040–66753330

28, Chowdhury Lane, ShyamBazar, Near Metro Station,Gate No. 4Kolkata—700004 (W.B.)Phone : 033–25551510

B-33, Blunt Square, KanpurTaxi Stand Lane, Mawaiya,Lucknow—226 004 (U.P.)Phone : 0522–4109080

● The publishers have taken all possible precautions in publishing this book, yet ifany mistake has crept in, the publishers shall not be responsible for the same.

● This book or any part thereof may not be reproduced in any form byPhotographic, Mechanical, or any other method, for any use, without writtenpermission from the Publishers.

● Only the courts at Agra shall have the jurisdiction for any legal dispute.

ISBN : 978-93-5013-590-7

Price : 370/-(Rs. Three Hundred Seventy Only)

Code No. 1684

Printed at : UPKAR PRAKASHAN (Printing Unit) Bye-pass, AGRA

CONTENTS

● Paper-I

Part-I

General Awareness …………………………………………………………...…... 1–48

Current Topics ……………………………………………………………..……... 1–16

Reasoning & Mental Ability ……………………………………………….……... 1–56

Part-II

General English…………………………………………………………………… 1–120

● Paper-IIFinancial and Commercial Accounts……………………………………………… 1–272

General Information

● EligibilityNationality : Only Indian Nationals would be eligible to apply.

Educational Qualifications : Applicants must possess essential qualification/degree in any of thefollowing disciplines from a recognized Institution/University :

(i) A qualified Chartered Accountant; or

(ii) A qualified Company Secretary; or

(iii) A qualified Cost & Works Accountant; or

(iv) M.Com (Master of Commerce).

The qualifications must be obtained from the Professional Body concerned viz. Institute ofChartered Accountants of India/Institute of Company Secretaries of India/Institute of CostAccountants of India in respect of (i), (ii) and (iii) respectively and a recognized Institution/University in respect of (iv).

Note : The appearance of the candidates in the examination will be purely on a provisional basisand failure to produce the certificate as to the above qualification at the time of scrutiny ofdocuments will make the candidate ineligible in the examination. No extension of time in thisregard or any request for relaxation in qualification would be entertained under any circumstances.

● AgeThe applicant applying for JAO should not be less than 20 years and not more than 30 years as on1st January of the year of examination. However, the upper age-limit is relaxable as per standinginstructions of Government of India for the following categories :-(i) Upto 5 years For Scheduled Castes & Scheduled Tribes candidates;(ii) Upto 3 years for OBC candidates who are eligible to avail of reservation;(iii) For PWD category upto 10 years for OC candidates; 15 years for SC/ST and 13 years for

OBC candidates;

(iv) Ex-Servicemen will get the benefit of age relaxation as per Central Government rules;

(v) For Residents of J&K – Relaxation shall be in accordance with DoP&T’s NotificationNo.15012/7/1991-Estt.(D) dtd. 7.12.2007 pertaining to ‘‘Residents of State of Jammu andKashmir (Relaxation of Upper Age Limit for Recruitment to Central Civil Services & Posts)Rules 1997’’.

Relaxation in upper age-limit by 5 years for women candidates in Direct Recruitment Quota.

For BSNL employees the upper age-limit is relaxable by upto 5 years in accordance with theinstructions or orders issued by the BSNL.

Note : The date of birth entered in matriculation or Secondary School Leaving Certificate or in acertificate recognized by an Indian University as equivalent to Matriculation or in an extract from aRegister of Matriculates maintained by a University which extract must be certified by the properauthority of the University or in the Higher Secondary or an equivalent examination certificate. Thecertificates are required to be submitted only at the time of appointment. No other document

( v )

relating to age like horoscopes, affidavit, birth extracts from Municipal Corporation, Servicerecords and the like will be accepted.

● Mode of Selection and Nature of Question paperThe mode of selection is through an All India Competitive Examination. The examination willconsist of two papers as per details given below :

Details of Paper Subjects Mode Marks Duration

Paper-I General English Objective type 100 3 hour

General Aptitude/Awareness Objective type 50

Paper-II Financial Management /Cost Accounting/Tax and Commercial Laws

Objective type 300 3 hour

Total 450

● Minimum Qualifying StandardsBSNL may fix at its discretion minimum qualifying marks for each section as well as in theaggregate. Candidates obtaining less than minimum-qualifying marks in any of the sections or inaggregate shall not be considered for inclusion in the merit-list.

Only the selected candidates would be informed of their selection in due course after the selectionprocess and no correspondence on the subject would be entertained. No request for revaluation ofAnswer Books shall be entertained under any circumstances. Moreover, the appearance of thename in the merit-list does not confer any right on the candidate for employment. A final callletter/appointment letter will be issued to the successful candidate after completion of all otherformalities.

● Probation-cum-Training and Bond

(i) All persons selected will be initially kept on probation for a period of 2 years.

(ii) All candidates shall have to successfully undergo prescribed induction training duringprobation period as per the training-plan laid down and amended by the BSNL, from time totime.

(iii) Failure to complete training successfully/misconduct of the JAO on probation may result inextension of the probation period or even in removal from the service.

(iv) All candidates provisionally recruited shall execute a Bonds in the format specified by theBSNL indicating their willingness to serve the Corporation for a period of at least 5 yearsfrom the date of their appointment as JAOs.

● Disqualifications

No person shall be eligible for appointment to the post of JAO.

(i) Who has entered into or contracted a marriage with a person having a spouse living, or

(ii) Who, having a spouse living, has entered into or contracted marriage with any person;

Provided that BSNL may, if satisfied that such marriage is permissible under the personal lawapplicable to such person and the other party to the marriage and there are other grounds for sodoing, exempt any person from the operation of this rule.

( vi )

Scheme and SyllabusThe Direct Recruitment of Junior Accounts Officers will be conducted on the following scheme ofexamination.

Scheme : There would be two subjects with one paper in each subject as under :

Subject-I : General English and General Aptitude/Awareness :

Paper-1 : General English and General Aptitude/Awareness : 3 hours.

(a) General English : 100 marks (Short Answer/Objective type)

(b) General Aptitude/Awareness : 50 marks (Objective type)

Subject-II : Financial and Commercial AccountsPaper-2 : Financial Management/Cost Accounting/Tax and Commercial Laws :

3 hours, 300 marks (Objective type)

(a) In the General Aptitude/Awareness Test, special attention will be paid to assess the candidate’scapacity for general awareness. The standard of paper in General Awareness test will be suchas may be expected of a post-Graduate.

(b) The standard of the paper in Commerce Subjects, Taxation and Commercial Laws will be thatof Commerce Post-Graduate Degree Examination of an Indian University.

(c) The syllabus of above mentioned subjects and papers will be as given below.

SyllabusSubject-I : General English and General Aptitude/Awareness :

Paper-1 :

(a) General English :

Comprehension of given passages and Grammar, usage and vocabulary.

(b) General Aptitude/Awareness :

Current Events of National and International Importance : Indian Polity & Economy; GeneralMental ability; Test of Reasoning & Quantitative Technique.

Subject-II : Financial and Commercial AccountsPaper-2 : Financial management/cost Accounting/Tax and Commercial Laws.

(I) Advanced Accounting :

1. Company Accounts introduction; shares & debentures etc.

2. Company Accounts; final Accounts.

3. Cash and fund flow statements.

(II) Auditing :

1. Nature, objective and basic principles of auditing.

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

( vii )

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

4. Valuation of internal controls.5. Various types of Audit.

(III) Financial Management – An Overview :

1. Goals of Financial Management.

2. Key activities of Financial Management.

3. Relationship of Finance to Accounting and Audit.

4. Organisation of Finance Function.

(IV) 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.

(V) 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.

(VI) 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.

ObjectiveGeneral Knowledge

Indian History and Culture1. Which commander of Nawab Sirajuddaulah’s

army betrayed him at the battle of Plassey in1757 ?(A) Shuja-ud-Daulah

(B) Mir Jaffar

(C) Neither of these

(D) Both of these

2. The first Muslim ruler to introduce the systemof price control was—

(A) Balban

(B) Jalaluddin Khalji

(C) Muhammad-bin-Tughlaq(D) Alauddin Khalji

3. The most important text of Vedic Mathema-tics is—

(A) Satapatha Brahman

(B) Atharva Veda

(C) Sulva Sutras

(D) Chhandhogya Upnishad

4. Teratali is the folkdance of—

(A) Kerala (B) Rajasthan

(C) Madhya Pradesh (D) Tamil Nadu

5. 'Karagam' a religious folkdance is associatedwith—(A) Tamil Nadu (B) Kerala(C) Andhra Pradesh (D) Karnataka

6. Musical instrument ‘Sitar’ is the combinationof—

(A) Bansuri and Veena(B) Bansuri and Sarangi(C) Veena and Tambura(D) Veena and Piano

7. Which of the following Tombs is called thesecond Tajmahal ?(A) Tomb of Anarkali

(B) Tomb of Itimad-ud-Daula(C) Tomb of Rabia-ud-Daurani(D) None of these

8. Name the poet who was with AllauddinKhalji during his siege of Chittor—

(A) Firdausi (B) Amir Khusro

(C) Both of them (D) None of them

9. First Buddhist council after the death ofBuddha was presided over by—

(A) Mahakashyapa (B) Dharmasen

(C) Ajatashatru (D) Nagasen

10. Which one of the following places wasknown as The 'Shiraj of the East' during thereign of the Sharki Sultans ?

(A) Agra (B) Jaunpur

(C) Delhi (D) Varanasi

11. For the first time the department of publicworks was established by—

(A) Iltutmish

(B) Balban

(C) Alauddin Khalji

(D) Firoz Shah Tughlaq

12. Losoong is a festival which is celebrated in—(A) Tibet(B) Arunachal Pradesh(C) Sikkim

(D) Kerala

13. Given below is a list of traditional dresses ofwomen alongwith states. Which one of themis not correctly matched ?(A) Boku — Sikkim(B) Mekhala — Assam(C) Mundu — Chhattisgarh

(D) Pheran — Kashmir

BSNL Junior Accounts OfficersExamination

Publisher : Upkar Prakashan Author : Dr. Lal, Gupta &Kaushik

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