परीक्षा स्कीम 2023

नोट:

1. गणित एवं कंप्यूटर के मूल सिद्धांत को छोड़कर, जो सैकंडरी स्तर के होंगे, प्रश्न पत्र सीनियर सैकंडरी स्तर का होगा।
2. क्रम. सं. 5 और 6 पर उल्लिखित विषयों को छोड़कर प्रश्न-पत्र स्नातक स्तर का होगा।
3. प्रत्येक सही उत्तर के लिए 3 अंक दिए जाएंगे और प्रत्येक गलत उत्तर के लिए 1 अंक काटा जाएगा।
4. पेपर I और पेपर II प्रत्येक में न्यूनतम 35% और कुल मिलाकर 40% अंक प्राप्त करना अनिवार्य है। अनुसूचित जाति/अनुसूचित जनजाति के उम्मीदवारों के लिए न्यूनतम अंकों में 5% तक की छूट लागू है।

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पाठ्यक्रम (Syllabus) [ प्रश्न पत्र - प्रथम ]

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1. BOOK-KEEPING AND ACCOUNTANCY:

1. Fundamentals of Accounting:
   • Meaning, nature, functions, and usefulness of accounting
   • Types of accounting
   • Accounting equation
   • Generally accepted accounting principles (GAAP)
   • Concepts and conventions in accounting
2. Accounting Process:
   • Journals and ledger
   • Preparation of trial balance
   • Preparation of final accounts with adjustments
3. Bank Reconciliation Statement:
   • Preparation of bank reconciliation statement
4. Rectification of Errors:
   • Methods of rectifying errors in accounting
5. Depreciation:
   • Need for depreciation
   • Significance of depreciation
   • Methods of providing depreciation
6. Financial Statements:
   • Receipts and payments account
   • Income and expenditure account
   • Balance sheet
7. Single Entry System:
   • Preparation of accounts from incomplete records
8. Partnership Accounts:
   1. Fundamentals of partnership accounting
      • Capital: fixed and fluctuating
      • Adjustments for change in profit-sharing ratios
      • Revaluation of assets
      • Treatment of goodwill
   2. Reconstitution of the firm:
      • Admission of a partner
      • Retirement of a partner
      • Death of a partner (including treatment of life policy)
9. Insurance Claims:
   • Accounting treatment of insurance claims

2. BUSINESS METHODS:

1. Introduction to Business:
   • Scope and objectives of business
   • Business ethics and social responsibilities of business
2. Forms of Business Organizations:
   • Sole proprietorship
   • Partnership
   • Company
3. Entrepreneurship:
   • Concept of entrepreneurship
   • Importance of entrepreneurship
   • Causes of low development of entrepreneurship in India
4. Negotiable Instruments:
   • Meaning and types of negotiable instruments
     • Promissory note
     • Bills of exchange
     • Cheques
5. Sources of Business Finance:
   • Different sources of financing a business
6. Advertising:
   • Meaning and importance of advertising
   • Methods of advertising
7. Consumer Rights and Protection:
   • Consumer rights and protection against exploitation
8. Human Resource Management:
   • Human resource planning
   • Recruitment and selection
   • Training and development
9. Communication:
   • Communication process
   • Barriers to effective communication
   • Suggestions to overcome communication barriers
10. Discipline:
    • Causes of indiscipline
    • Suggestions for effective discipline
11. Coordination:
    • Importance of coordination
    • Principles of coordination

3. AUDITING:

1. Fundamentals of Auditing:
   • Meaning and objectives of auditing
   • Types of audit
   • Audit planning and procedures
   • Audit program
   • Working papers
   • Test checking and routine checking
2. Vouching:
   • Concepts and importance of vouching
   • Procedures of vouching
3. Internal Control:
   • Meaning and objectives of internal control
   • Internal check and internal audit
4. Valuation and Verification:
   • Valuation and verification of assets and liabilities
5. Company Auditor:
   • Rights, duties, and liabilities of a company auditor
6. Audit of Government Companies:
   • Special considerations for auditing government companies
7. Audit Reports and Audit Certificates:
   • Types and contents of audit reports and audit certificates

4. INDIAN ECONOMICS:

1. Indian Economy:
   • Features and problems of the Indian economy
   • Economic policies in India:
     • Industrial policy
     • Monetary policy
     • Fiscal policy
2. Economic Planning:
   • Meaning, objectives, and importance of economic planning in India
   • Planning Commission and NITI Aayog
3. Population:
   • Population explosion: causes, effects, and remedies
   • Relation between population and economic growth
4. Agriculture:
   • Role and significance of agriculture in the Indian economy
   • Sources of agricultural finance
   • Recent trends in agricultural marketing
5. Industry:
   • Industrial growth and prospects in India
6. Inflation:
   • Causes, effects, and remedies for inflation
7. Public Sector:
   • Role, progress, and problems of the public sector in India
8. Globalization and Liberalization:
   • Impact of globalization and liberalization on agriculture and industry
9. Multinational Corporations:
   • Role of multinational corporations in the Indian economy
10. Foreign Trade:
    • Volume, composition, and direction of India's foreign trade
11. National Income:
    • Concept of national income
    • Methods of computing national income
    • Distribution of national income
12. Economy of Rajasthan:
    • Basic features of the economy of Rajasthan
    • Tourism in Rajasthan

5. Rajasthan Service Rules Vol. 1 (Chapter II, III, X, XI, XIII, XIV, XV & XVI) As Amended , Rajasthan Civil Service (Joining Time) Rules, 1981 As Amended.

6. G.F. & A.R.- Pt. I (Chapter I, II, III, IV, V, VI, XIV and XVII) As Amended.