Public Service Commission, West Bengal conducts the Audit and Accounts Service Recruitment Examination to recruit candidates for the posts in the West Bengal Audit and Accounts Service. It takes place annually. It is a 2-stage examination comprised of Preliminary and Main followed by Personality Test.
The Commission will hold the West Bengal Audit and Accounts Service Recruitment Examination, 2021 for recruitment to the posts in West Bengal Audit and Accounts Service. The detailed advertisement will be available in the Commission’s website https://wbpsc.gov.in in the 1st week of January, 2022 or thereabout. Applications can be submitted online only through the Commission’s website https://wbpsc.gov.in. Before applying for the post, candidates are required to enroll themselves as per “ONE TIME REGISTRATION” scheme through the same website. Those who have already made enrollment at the same website (i.e. https://wbpsc.gov.in. ) need not enroll once again.
WEST BENGAL AUDIT AND ACCOUNTS SERVICE RECRUITMENT EXAMINATION, 2021:
1) Preliminary Examination: The Preliminary Examination will consist of only one paper on “General Studies”. The question paper will be of objective type consisting of 200 multiple choice questions. The paper will carry 200 marks and will be of 2½ hours duration. The standard of the paper will be of the level of knowledge as expected of a Bachelor of Commerce of a recognized Indian University/Institute. The paper will consist of two (2) groups, viz. Group – A & Group – B.
SL. NO. | PAPER (GENERAL STUDIES) | MARKS |
Group – A | ||
1. | English Composition. | 50 |
2. | General Knowledge, Current Affairs of National & International Importance, History of India & Indian National Movement, Geography, Reasoning. | 40 |
3. | Constitution of India with special reference to NITI Aayog, (erstwhile Planning Commission), Finance Commission, Finance, Accounts & Audit. | 35 |
Group – B | ||
1. | Business Mathematics & Statistics | 35 |
2. | Accountancy & Costing | 40 |
TOTAL | 200 |
Note :-The Preliminary examination shall be meant to serve as a screening test only. Marks obtained in this examination by the candidate will not be considered for final selection. Only those candidates who will be declared qualified at the Preliminary examination in a particular year will be eligible for admission to the West Bengal Audit and Accounts Service Recruitment (Main) Examination of that year.
2) Main Examination:
The Main Examination will be held in two parts viz.
(1) Written Examination
(2) Personality Test.
(1) The Written Examination will consist of (a) Compulsory Papers and (b) Optional Papers
SL. NO. | MAIN EXAMINATION (DESCRIPTIVE) | MARKS |
1(a) | Compulsory Papers (100 marks each paper) :
|
500 |
1(b) | Optional Papers (100 marks for each paper) :
Candidates shall have to choose three (3) papers taking one from each group, viz. Group – A, Group – B & Group – C. Group – A : A 1 : Macroeconomics & Public Finance. A 2 : Indian Financial System. A 3 : Economic Principles & Indian Economic Problems.
|
300 |
Group – B :
B 1 : Business Regulatory Framework. B 2 : Cost & Management Accounting.
Group – C :
C 2 : Direct & Indirect Taxation. C 3 : Information Technology & its application in Business. |
||
SUB TOTAL | 800 | |
2 | PERSONALITY TEST | 200 |
TOTAL | 1000 |
Each of the Compulsory and Optional papers will carry 100 (hundred) marks and will be of 3 hours duration. The standard of Optional Papers will be approximately that of an Honours Degree Examination as prescribed by the recognized Indian University / Institute.
(2) Personality Test : There shall be a Personality Test carrying 200 (two hundred) marks. A number of candidates selected in order of merit on the results of the Written Examination, will be called to the Personality Test.
Answer in all the papers may be written either in English or in Bengali (unless otherwise directed in the question papers) except in the Language Papers. Candidates should write answers to all questions in only one and same language in any particular paper.
The Public Service Commission, West Bengal shall have the discretion to fix qualifying marks in any or all the Papers of the Main Examination for all categories of vacancies. If a candidate fails to secure qualifying marks in any Paper / Subject, the marks in that Paper / Subject will not be considered in calculating his/her aggregate. There shall be no separate qualifying marks for Personality Tests. Final Merit List shall be prepared on the basis of aggregate marks obtained by the candidates in Main Examination and Personality Test.
Candidates may use the Devnagari script in answer papers on Hindi or Nepali. Questions for Santali Paper will be set in Olchiki script and answers should also be written in Olchiki script.
The Public Service Commission, West Bengal will hold the West Bengal Audit and Accounts Service Recruitment Examination, 2021 on the results of which recruitment will be made to the posts in the West Bengal Audit and Accounts Service. The rules of the examination and other particulars are stated in the following paragraphs. A candidate should verify from these rules whether he/she is eligible for admission to the examination. The conditions prescribed cannot be relaxed.
The West Bengal Audit and Accounts Service Recruitment Examination will be held in two successive stages, viz., (i) Preliminary Examination (Objective Multiple Choice Question) and (ii) Main Examination (Conventional Type) followed by Personality Test. Candidates selected on the results of the Preliminary Examination will be allowed admission to the Main Examination and those selected on the basis of results of the Main Examination will be called to appear at the Personality Test
The Preliminary Examination will be held in Kolkata and Darjeeling centres in the month of May ’2022 or thereabout. Only candidates of Kalimpong district and three hill sub-divisions of Darjeeling district, namely Darjeeling Sadar, Mirik and Kurseong will be allowed to appear at Darjeeling centre. The Main Examination will be held in Kolkata only. The schedule for the Main Examination will be announced later. The Personality Test will be held thereafter in the office of the Public Service Commission, West Bengal, in Kolkata.
WEST BENGAL AUDIT AND ACCOUNTS SERVICE RECRUITMENT (PRELIMINARY) EXAMINATION, 2021 – IMPORTANT ANNOUNCEMENT [ ADVERTISEMENT NO. 12/2021]
It is notified that the above mentioned examination will be held at different venues in Kolkata and Darjeeling centres on the 3rd July, 2022 (Sunday) from 12:00 Noon to 2:30 P.M.
Admit cards of the candidates will have to be downloaded from the Commission’s website : https://wbpsc.gov.in from the 22nd June, 2022.
For details and latest updates please visit Commission’s website : https://wbpsc.gov.in
IMPORTANT NOTICE REGARDING METRO RAILWAY SERVICE ON 3RD JULY, 2022 FOR WEST BENGAL AUDIT & ACCOUNTS SERVICE RECRUITMENT (PRELIMINARY) EXAMINATION, 2021 CANDIDATES:
It is for information of all concerned that the KOLKATA METRO RAIL AUTHORITY has agreed to run Special Metro Railway Services on Sunday, the 3 RD JULY, 2022 for smooth and hassle free movement of candidates appearing for the WEST BENGAL AUDIT & ACCOUNTS SERVICE RECRUITMENT (PRELIMINARY) EXAMINATION, 2021. Candidates may avail Metro Services on that day from 8:30 A.M. onwards.
WEST BENGAL AUDIT AND ACCOUNTS SERVICE RECRUITMENT (PRELIMINARY) EXAMINATION, 2021 – ANSWER KEY
WEST BENGAL AUDIT AND ACCOUNTS SERVICE RECRUITMENT EXAMINATION, 2019 – LIST OF 241 CANDIDATES (ROLL NO. WISE) CALLED FOR PERSONALITY TEST ON THE BASIS OF THE RESULTS OF WRITTEN EXAMINATION
WEST BENGAL AUDIT & ACCOUNTS SERVICE RECRUITMENT EXAMINATION, 2019 – SCHEDULE OF PERSONALITY TEST [ADVT NO. 28/2019]
WEST BENGAL AUDIT AND ACCOUNTS SERVICE RECRUITMENT EXAMINATION,2019-Download Call Letter For(Interview/ Personal Test):
Please follow the link below to access the Call Letter –
WEST BENGAL AUDIT & ACCOUNTSSERVICE RECRUITMENT EXAMINATION, 2019 – IMPORTANT ANNOUNCEMENT REGARDING PERSONALITY TEST:
Due to some unavoidable circumstances the Personality test of the above mentioned examination for the day of 24th August, 2022 has been postponed and it is rescheduled to be held on 13th September, 2022.
WEST BENGAL AUDIT & ACCOUNTS SERVICE ( PRE) EXAMINATION, 2021-REVISED ANSWER KEYS TO THE MCQ PAPER:
WEST BENGAL AUDIT & ACCOUNTS SERVICE RECRUITMENT EXAMINATION, 2019 – LIST OF CANDIDATES RECOMMENDED FOR APPOINTMENT (ADVT. NO.28/2019):
WEST BENGAL AUDIT AND ACCOUNTS SERVICE RECRUITMENT EXAMINATION, 2022 – SCHEME AND SYLLABUS:
WEST BENGAL AUDIT AND ACCOUNTS SERVICE RECRUITMENT EXAMINATION, 2022 – SCHEME AND SYLLABUS:
7 days a week by HO and Branch faculty
Limited batch size with personalised attention
Interview Preparation
Online + Offline
Once Month
All Study material and handouts in PDF format
Weekly M100 Test + Descriptive Test (Online)
Optional subject as add-on
One-on-One online apointment with the teacher, once a month
100+ hours of introductory and advanced levels
2-3 days a week by HO and Branch faculty
Optional Included
Printed Study material and handouts
Classroom
Weekly M100 Test(Classroom) + Descriptive Test (Online)
One-on-One appointment with the teacher as required by students
Interview Preparation
As required by students
Concession in age
S.C. & S.T. candidates can get an age relaxation of 5 years and B.C. (Non-creamy layer) candidates are eligible for 3 year age relaxation. In the case of Persons with Disabilities (PWD), the upper age limit is 45 years. S.C./S.T./B.C. candidates of other States shall be treated as general candidates and no relaxation is applicable for them.
Audit and Accounts Service 2019 Cutoff
Category | Cutoff (Marks) |
General | 78.3333 |
SC | 52.3333 |
ST | 51.0000 |
OBC-A | 63.0000 |
OBC-B | 70.0000 |
PH(LD&CP) | 33.3333 |
Prelims exam is a screening test to shortlist candidates for the Main Exam. Candidates who qualify the Main Exam are eligible for the Personality Test. Final Merit List will be prepared on the basis of the total marks obtained in the Final Exam and that is obtained in the Personality Test taken together.
The complete pattern of Audit and Accounts Service exam is discussed below.
Prelims Exam
The scheme of Prelims Exam is as follows:
Sl. No. | Paper (General Studies) | Marks | Duration |
Group – A |
2.5 hr |
||
1. | English Composition. | 50 | |
2. | General Knowledge, Current Affairs of National & International Importance, History of India & Indian National Movement, Geography,
Reasoning. |
40 | |
3. | Constitution of India with special reference to NITI Aayog, (erstwhile Planning Commission), Finance Commission, Finance, Accounts & Audit. | 35 | |
Group – B | |||
1. | Business Mathematics & Statistics | 35 | |
2. | Accountancy & Costing | 40 | |
Total | 200 |
Main Exam
The Main Exam is held in two parts: (1) Written Exam and (2) Personality Test.
The Written Exam consists of two papers: (1) Compulsory Papers and (2) Optional Papers.
The scheme of Main Exam is as follows:
Sl. No. | Main Exam | Marks |
1(a) | Compulsory Papers (100 marks each paper) :
A. English Essay, Precis Writing & Composition. B. Bengali/Hindi/Urdu/Nepali/Santali Essay, Precis Writing & Composition. C. General Knowledge & Current Affairs. D. Business Mathematics & Statistics. E. Auditing. |
500 |
1(b) | Optional Papers (100 marks for each paper) :
Candidates shall have to choose three (3) papers taking one from each group, viz. Group – A, Group – B & Group – C.
Group – A : A 1 : Macroeconomics & Public Finance. A 2 : Indian Financial System. A 3 : Economic Principles & Indian Economic Problems.
Group – B : B 1 : Business Regulatory Framework. B 2 : Cost & Management Accounting. B 3 : Advanced Accountancy.
Group – C : C 1 : Business Management. C 2 : Direct & Indirect Taxation. C 3 : Information Technology & its application in Business. |
300 |
Sub Total | 800 | |
2. | Personality Test | 200 |
Total | 1000 |
Some important points regarding Main Exam
Compulsory Papers – D: Business Mathematics & Statistics
Compulsory Papers – E: Auditing
The detailed syllabus for Optional Paper is provided below.
Group – A
Paper A 1: Macroeconomics & Public Finance
Macroeconomics:
Public Finance:
Paper A 2: Indian Financial System
Paper A 3:- Economic Principles and Indian Economic Problems
Group – B
Paper B 1: Business Regulatory Framework
Indian Company Law
Paper B 2 : Cost & Management Accounting
Paper B 3: Advanced Accountancy
Double entry book keeping system- Basic accounting equation, meaning of assets, liabilities, equity, revenue and expenses. Accounting Cycles- Recording of transaction: Journal, Ledger and preparation of Trial Balance.
Bases of accounting; cash basis and accrual basis.
Basic concepts and conventions: equity, money measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence (conservatism), materiality, matching and full disclosure- Fundamental Accounting assumption.
Loss of profit- Concept- Insured & uninsured standing charges, GP rate, short sales and increased cost of working, average clauses and computation of claim (simple type).
Goodwill- Valuation using different methods, i.e. Average Profit, Super Profit, Capitalization and annuity.
Shares- Valuation using different methods; Intrinsic, Earning, Dividend Yield, Earning-Price, Cum-div and Ex-div, Majority and Minority view and Fair value.
Financial Accounting Standards: Concept, benefit, procedure for issuing accounting standards in India- IFRS & IAS (concept only).
Introduction to Schedule III under the Companies Act, 2013- Preparation of Profit & Loss Account and Balance Sheet- Managerial remuneration- Transfer to reserves- Treatment of Proposed Dividends.
Accounting for Amalgamation & Absorptions (including provisions of relevant Standards)- Accounting for Internal Reconstruction.
Meaning of Holding Company & Subsidiary Company; relevant standard; Consolidation of Balance Sheet of Parent & Subsidiary (only one); Minority Interest – Basic principles and preparation of CBS; CBS with loss balance of Subsidiary.
Treatment for: Revaluation of Asset of subsidiary, Intra group Transactions, Holding of different securities; consideration of dividend paid or proposed by subsidiary, CBS; Bonus shares issued or proposed to be issued by Subsidiary (excluding shares acquired on different dates by the parent company, chain and cross holding).
Meaning, objectives, classification of accounting ratios, Advantages & Limitations, Preparation of Financial Statement and statement of Proprietor’s Fund from the given ratios.
Computation, Analysis and interpretation of important ratios for measuring- Liquidity, Solvency, Capital structure, Profitability and Managerial Effectiveness.
Meaning, objectives, difference with Fund Flow Statement; classification of cash flow on the basis of nature of activities- preparation and presentation as per AS-3.
Group – C
Paper C 1: Business Management
Paper C 2: Direct and Indirect Taxation
INCOME TAX ACT, 1961
Definition and origin of VAT, objectives of VAT, Registration of Dealer, Rates Structure of VAT, Methodology of VAT Computation (Addition Method, Subtraction Method & input Tax Credit Method), Advantage and Disadvantage of VAT.
Importance terms and definition under Sales Tax Act Dealer, declared goods, place of business, sale, sale price, turn over, Year, Formulation of principle for determining when a sale or purchase of goods takes place in the course of inter state trade or commerce or outside a state.
Basic concepts, conditions of excise liability, taxable event of excise duty, definitions of goods, manufacture, excisable goods, deemed manufacture, wholesale dealer, sale or purchase – Different methods for levy of excise duty – Assessable value – concept of CENVAT credit.
Definition of services – Taxable Services – Registration – Calculations of Service Tax liability.
Paper C 3: Information Technology and its Applications in Business
Concepts of data, information and computer based information system, impact of information technology on business (business data processing, intra-organizational and inter organizational communication by using network technology, business process and knowledge process outsourcing). Types of Information System – transaction Processing System (TPS), Management Information System (MIS), Decision Support System (DSS), Knowledge Management System (KMS) – and their implementation at managerial levels (operational, tactical and strategic). Recent trends in information Technology (brief ideas) – Enterprise computing, mobile communication, smart card.
Codes – BCD, EBCDIC, Data representation – bits, bytes, KB, MB, GB, TB, Concept of Number systems (Decimal, Binary, Octal and Hexadecimal), Binary arithmetic (addition, subtraction using 1 & 2’s complement method), Computer ASCII.
Components of digital computer and their functions (input unit, processing unit, output unit and storage unit). Basic concepts of hardware & software. Relationship between hardware and software. Types of software: System software – Operating systems {Characteristics & functions, uses of GUI based O.S. – LINUX AND WINDOWS], Programming Languages Translator – Assembler, Compiler and Interpreter, Utilities, Application software (basic ideas and examples).
Meaning of Internet: Concepts of Internet Intranet and Extranet, IP Address (IPv6), URL, Domain name system. Internet Protocols – TCP/IP, UDP, FTP, TELNET (brief ideas only). HTML, DHTML AND XML. (concepts only).
Security threats – Virus, Trozan, Hacking, Spam. Security Measures – Firewall, Antivirus software, Digital Signature. Concept of data Encryption & Decryption. Symmetric and asymmetric encryption. Digital envelope.
Meaning: Importance in the context of today’s business. Advantage of e-commerce (as compared with traditional system of commerce). E-commerce and e-business. Internet and its relation to e-business. Mobile Commerce – Basic Idea.
Business to Consumer (B to C) model – Basic idea, major activities, major challenges. Models of B to C [portals, etailer, content provider, transaction broker]. Business to Business (B to B) model – Basic idea, major activities, types of B to B market [independent, buyer oriented, supplier oriented, vertical and horizontal e-market place]. Other models – Business to Government (B to G), Consumer to Consumer (C to C), Consumer to Business (C to B).
Types of E-Payment – Payment card [credit card and debit card], Electronic or digital cash. Electronic or digital wallet. Stored value card [smart card]. Basic idea of online banking [core banking solution or CBS].
Regular practice of the Audit and Accounts Service test series ensures that you consistently revise the syllabus and plan the best manner to attempt the question paper.