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Kerala PSC has released detailed syllabus for the post of Junior Accountant. Check this article to download official syllabus pdf. Kerala PSC Junior Accountant exam is tentatively expected to be conducted on September 25, 2022. A notification regarding this recruitment was released earlier by the Commission. Those candidates who have applied for the post can give their confirmation till July 12, 2022.
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
|Fundamentals of Income-Tax
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
Kerala PSC Junior Accountant Syllabus PDF 2022
The candidates who are eagerly waiting to crack the exam should tackle down the exam by using the syllabus. Syllabus is the most essential thing to be considered while preparing for the Kerala PSC Junior Accountant exam 2022.
Kerala PSC Junior Accountant Admit Card 2022
Kerala PSC has published Junior Accountant Hall Ticket in the Kerala PSC Official Website. Eligible candidates can now download their Jr Accountant Admit Card through the official Webiste or via the link provided below.
The Kerala PSC Junior Accountant exam is around the corner. The candidates should download the Kerala PSC Junior Accountant exam calendar from the official website. The candidates can use Entri App as a useful guide to crack the exam effortlessly.