APTransco Junior Account officers Written Test Pattern and Syllabus
The test will be of objective type with multiple-choice questions with only one answer being correct among the four alternatives suggested. The test is of two hours duration
1.Accounting Process (Journal / Subsidiary Books – Ledger – Trial Balance – Final Accounts) – Accounting Concepts and Conventions – Accounting Standard – International Financial Reporting Standard (IFRS) – Computerised Accounting.
2.Bank Reconciliation Statement
3.Joint Venture and Consignment Accounts
4.Single Entry System of Accounting
5.Depreciation Provisions and Reserve
6.Rectification of Errors.
7.Partnership Accounts – Admission – Retirement – Death – Dissolution.
8.Joint Stock Company : Issue / Re-issue of share capital and Debentures – Forfeiture of Shares – Buy back – Right issue – Bonus Issue (as per SEBI Guidelines) – Redemption of Preference shares and Debentures – Underwriting – Profits prior to incorporation – Company Final Accounts – Valuation of Shares & Goodwill.
9.Accounts of Holding and Subsidiary Companies
10.Accounts for Special Institutions – Electricity Company Accounts – Banking Company Accounts – Insurance Company Accounts
11.Amalgamation – Absorption and Rectification
13.Hire Purchase and Leasing
14.Funds Flow Analysis and Cash Flow Analysis
1.M.C. Shukla and TS Grewal :- Advanced Accountancy
2.Maheswari and Maheswari : Financial Accounting
3.SP Jain and KL Narang : Financial Accounting
4.RL Gupta : Advanced Accountancy
5.Tulsian : Financial Accounting
6.A Mukherjee & M Hamfi : Modern Accountancy