Kerala PSC Junior Accountant 2025 Syllabus & Exam Pattern – Download PDF Here!

Kerala PSC has released the detailed syllabus for the post of Junior Accountant 2025. Check this article to download the official syllabus PDF. The Kerala PSC Junior Accountant exam is tentatively expected to be conducted within 5 months after releasing the notification. The latest notification regarding this Kerala PSC Junior Accountant Recruitment 2025 was released under Category No. 363/2024 by the Commission. Candidates who applied can access the syllabus and exam pattern here and start preparing early.

Kerala PSC Junior Accountant Exam 2025 Highlights

Kerala PSC Junior Accountant 2025 Previous Year Question Papers – PDF

Kerala PSC Junior Accountant Syllabus 2025 PDF Download

The Kerala PSC Junior Accountant Exam consists of 10 subjects, each carrying 10 marks, for a total of 100 marks. The subjects include Accounting, Financial Management, Cost Accounting, Management, Managerial Economics, Company Law, Capital Market, Fundamentals of Income Tax, Marketing Management, and Auditing. Candidates can download the detailed syllabus PDF below to check all topics

Kerala PSC Junior Accountant Exam Pattern 2025

The Kerala PSC Junior Accountant Exam is 100 marks, with 10 subjects carrying 10 marks each. The exam will be conducted in an objective OMR/online format, and 1/3 mark will be deducted for each incorrect answer.

Kerala PSC Junior Accountant Syllabus 2025 PDF

The candidates can check for the detailed syllabus here. The candidates should make a working study plan according to the prescribed syllabus.

Module 1 (10 Marks)

Accounting

Financial Accounting- Concepts- Principles- Accounting standards- Accounts for a sole traderFinancial 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

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)

Cost Accounting

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)

Management

Nature and Evolution of Management – Schools of Management Thought- planning- organisingcontrolling – directing – staffing – Leadership and theories – Motivation and theories – TQM

Module 5 (10 Marks)

Managerial Economics

Demand Estimation – Demand– elasticity of demand – price – income – advertisement –Demand forecasting – Theory of Production – Pricing Policy and Practices- Business cycle

Module 6 (10 Marks)

Company Law

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 returnWinding Up -Voluntary Winding up- Winding Up by National Company Law Tribunal- Winding Up by Liquidators- Procedure for Liquidation.

Module 7 (10 Marks)

Capital Market

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

Module 8

Fundamentals of Income-Tax (10 Marks)

Income Tax Act- Basic Concepts -Assessment Year- Previous Year – Person – Assessee- IncomeGross 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.

Module 9

Marketing Management (10 Marks)

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 mixTypes of promotion- Advertising Personal selling, sales promotion, and public relations

Module 10

Auditing (10 Marks)

Audit Process- Internal Check – Preparation before audit -Audit Programme – audit process -audit notebook – audit working papers – audit files – internal control – internal check- Vouching and Verification- Auditors of Joint Stock Companies- Investigation vs. Auditing.

How to Download Kerala PSC Junior Accountant Syllabus 2025 PDF

• Visit the official Kerala PSC website: https://www.keralapsc.gov.in
• Go to the “Recruitments” section in the main menu.
• Select “Post-wise Syllabus” from the options.
• Find and click on “Junior Accountant” from the list of posts.
• The syllabus PDF will open — download or save it for offline reference.