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Kerala Public Service Commission (PSC) will be conducting written exam for shortlisting eligible candidates for the post of Junior Accountant. The written exam will be conducted on Sunday, 25th September, 2022. A notification regarding this recruitment was released earlier by the Commission. Candidates can give their confirmation from today till July 12th. The timing and venue will be mentioned in the Admit Card.
Kerala PSC Junior Accountant Exam Date 2022
The Commission has announced the dates for the exam. The Admit Cards are usually released 10 to 15 days before the exam. Once it’s released, candidates can download the Admit Card from the official website.
|Last Date to Apply Online||19th January 2022|
|Exam Date||Sunday, 25th September 2022|
|Release of Admit Cards||First week of September|
|Declaration of Results||Yet to be announced|
|Call Letter for interview||Yet to be announced|
|Interview||Yet to be announced|
Kerala PSC Junior Accountant 2022 Exam Highlights
|Name of Firm||1. Kerala Khadi and Village Industries Board
2. Kerala Urban & Rural Development
3. State Farming Corporation of Kerala Ltd.
4. Kerala Shipping & Inland Navigation
5. Kerala State Handloom Development
6. Kerala State Film Development Corporation Ltd.
7. Kerala Minerals and Metals Limited
8. Kerala Agro Machinery Corporation Ltd.
|Name of post||Accountant/ Junior Accountant / Accounts Assistant/ Accounts Clerk/ Assistant Manager/ Assistant Gr II etc.|
|Scale of pay||Scale of pay will be as prescribed for the post by the concerned Companies/ Corporations/ Boards|
|No. of vacancies||Anticipated|
|Method of appointment||Direct recruitment|
Kerala PSC Junior Accountant Exam 2022: Syllabus
The candidates can check for the detailed syllabus here. The candidates should make a working study plan according to the prescribed syllabus.
Kerala PSC Junior Accountant Exam 2022 Exam Pattern
|2||Financial Management||10 Marks|
|3||Cost Accounting||10 Marks|
|5||Managerial Economics||10 Marks|
|6||Company Law||10 Mark|
|7||Capital Market||10 Marks|
|8||Fundamentals of Income-Tax||10 Marks|
|9||Marketing Management||10 Marks|
Junior Accountant Syllabus 2022
Module 1 (10 Marks)
Financial Accounting- Concepts- Principles- Accounting standards- Accounts for a sole trader-
Financial Statements – Final accounts of Sole Trader – Trading and Profit and Loss Account –
Balance Sheet –- Partnership Accounts – Admission and Retirement – Dissolution of Partnership
Firm- Realisation Accounts and Capital Accounts- insolvency of a partner- accounting for
consignment –- Final Accounts of Companies- Computerised Accounting and usage of software in
preparation of accounts.
Module 2 (10 Marks)
Financial Management- cost of capital – financing decision – capital structure – working capital
management -Working Capital Cycle – Management of Cash – Receivables management- Inventory
management- Dividend policy – Forms of Dividend- Types of Dividend Policies – Factors
determining dividend – Theories of Dividend Policies – Stock Splits – Stock Repurchase.
Module 3 (10 Marks)
Introduction to Cost Accounting- Accounting and control of material cost-Accounting and control
of labour cost- Accounting for overheads— Marginal costing – Standard costing – Breakeven
analysis – Cost reduction – Cost management
Module 4 (10 Marks)
Nature and Evolution of Management – Schools of Management Thought- planning- organising-
controlling – directing – staffing – Leadership and theories – Motivation and theories – TQM
Module 5 (10 Marks)
Demand Estimation – Demand– elasticity of demand – price – income – advertisement –Demand forecasting – Theory of Production – Pricing Policy and Practices- Business cycle
Module 6 (10 Marks)
Introduction to Company Law- company management and administration – Constitution of Board of
Directors- – Appointment – functions and responsibilities of Board of Directors – Board
Committees- Audit Committee–Board Meetings- Disclosure and Transparency – Annual return-
Winding Up -Voluntary Winding up- Winding Up by National Company Law Tribunal- Winding
Up by Liquidators- Procedure for Liquidation.
Financial System in India- Financial System-Financial market – structure of financial market–
Capital market instruments – Primary Market – Methods of floatation of capital – Public issue – IPO
– FPO – Procedure of public issue – Book building process- Secondary Market – Functions of stock
exchange –Dematerialization of securities –- Major stock exchanges in India – BSE- NSE – Listing
– Regulatory framework of financial market
Fundamentals of Income-Tax
Income Tax Act- Basic Concepts -Assessment Year- Previous Year – Person – Assessee- Income-
Gross Total Income- Total Income- Rates of Tax applicable to the Individual Assessee- income
from salary- house property- business- capital gain and other sources- computation of total income –
deductions and exemptions- tax planning – income tax returns.
Marketing of products and services – Consumer Behaviour- Process of Consumer Buying- Factors
influencing Consumer Buying Decisions- Customer Relationship Management- Market
Segmentation- Product-Meaning – Classification of products-Concept of product item, product line
and product mix -Product Life Cycle – stages of PLC- Promotion -Concept of push and pull mix-
Types of promotion- Advertising-Personal selling, sales promotion, and public relations
Verification- Auditors of Joint Stock Companies- Investigation vs. Auditing.
NOTE: – It may be noted that apart from the topics detailed above, questions from
other topics prescribed for the educational qualification of the post may also appear
in the question paper. There is no undertaking that all the topics above may be
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