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Section Officer (Audit) Exam

What is Section Officer (Audit) Exam?
Section officer (Audit)exam is held by Staff Selection Commission for the requirement of Section Officers (Audit), Group ‘B’ Non Gazetted post in the office of Controller and Auditor General and various central Government departments.

What is the eligibility for taking Section Officer (Commercial) Exam?
Eligibility Criteria

1. Educational Qualification
Must hold a Bachelor's Degree from a recognized University with at least 50% marks.

2. Age
18-25 years but relax able in case of Scheduled Castes/ Scheduled Tribes, Departmental Candidates and few such other reserved categories of persons as specified by the commission.

What is the pattern of Section Officer (Audit) Exam?
Section Officer (Audit) Examination is conducted in two stages as follows:
I - Written Exam II - Interview

Part I will consists of two papers as follows

Paper I : Objective Type Multiple Choice;

Subjects: Marks: Duration:
(a) English language 100 2 hours
(b) General Awareness 100
Total : 200

Paper II: Conventional type.

Subjects: Marks: Duration:
Arithmetic 100 Marks 2 hours

important: Candidates have the option to answer Paper II either in Hindi or in English language.
1. Both the Papers I & II (except English Language) will be in bilingual form (English & Hindi).
2. Commission will have full discretion to fix minimum qualifying marks in any of these papers or both the papers separately.
3. Paper II (Conventional Type) will be evaluated in respect of only those candidates who qualify in Paper I at the standard which may be decided by the Commission at its discretion.
4. Only those candidates, who secure in the written examination the minimum qualifying marks as may be fixed by the Commission at its discretion, would be eligible to be called for interview/personality test.

The subjects of examination, the time allowed and maximum marks for each subject will be as follows:
Note: Paper - I will consist of objective type questions only. The question papers (Test Booklets) for part B of paper (Gen. Awareness) and Paper-II (Arithmetic) will be set both in English and Hindi. The Commission have desecration to fix qualifying marks in any or all the subjects of the examination including paper-II. Answer sheets of paper II i.e. Arithmetic, will be evaluated of only those candidates who secure the minimum qualifying standards in paper I.

Part II – it consists of an Interview consisting of 100 marks.

The written examination is followed by an Interview (100 Marks). Only those candidates, who secure in the written examination the minimum qualifying marks, as may be fixed by the Commission at its discretion, will be eligible to appear at the interview. The interview is held at the Commission's regional offices.

What are the contents of the Section Officer(Audit)exam?
Syllabus Paper I (Objective Type Multiple Choice):

1. General Awareness: Questions in this component will be aimed at testing the candidate’s general awareness of the environment around him and its application to society. Questions will also be designed to test knowledge of current events and of such matters of everyday observation and experience in their scientific aspects as may be expected of an educated person. The test will also include questions relating to India and its neighbouring countries especially pertaining to Sports, History, Culture, Geography, Economic scene, General polity, Indian Constitution, and scientific research etc. These questions will be such that do not require a special study of any discipline.

2. Arithmetical Ability: This part will include questions on problems relating to number system, computation of whole numbers, decimals and fractions, relationships between numbers, fundamental arithmetical operations, percentage, ratio and proportion, averages , interest, profit and loss, discount, use of table and graphs, mensuration, time and distance, ratio and time etc.

3. English: Questions in this component will be designed to test the Candidate’s understanding and knowledge of English Language and will be based on error recognition, fill in the blanks (using verbs, preposition, articles etc.), vocabulary, spellings, grammar, sentence structure, synonyms, antonyms, sentence completion, phrases and idiomatic use of words, etc. There will be questions on close passage and comprehension of passages also. The standard of questions will be only of the 10+2 level.

Syllabus Paper II
( Conventional)

Commerce: This paper will cover all the subjects of Commerce commonly taught in the Degree Courses of Indian Universities, namely:
Accountancy: Conceptual framework, Income measurement, Final accounts, Accounting for partnership firms, Hire-purchase accounting, Corporate accounting (Issue, forfeiture and re-issue of shares), stock exchanges' functioning.
Business Organisation: Business objectives, Business environment, Business entrepreneurship (including location, choice of form of business and growth strategies), Business operations including finance, production, marketing and human resource development.
 Management: Concept of management, Planning, Organising, Leading and Controlling, Operational Research, marketing management.
Micro-economics: Price-mechanism, Theory of consumer behaviour, Elasticity of demand, Production function, Theory of costs, Market structures, Price determination under perfect competition and monopoly.
Indian Economics: Issues involved in planning for economic development, Sectoral analysis of Indian economy including agriculture, industry and foreign trade.
Business Statistics: Analysis of univariate data involving measurement of central tendency and dispersion, correlation and regression analysis, index numbers, analysis of time-series, Theory of probability, Mathematical ability.
Business Law: Indian Contract Act, 1872, Sale of Goods Act, 1930, Partnership Act 1932 and Negotiable Instruments Act, 1881, laws relating to Banking & Insurance.
Company Law: Kinds of Companies, matters involving incorporation of a company, shares and share capital and matters relating to issue and transfer of shares, members of a Company, management of company, meetings and resolutions, winding up of a company.
Cost accounting: Procedures involved in cost accounting, marginal costing, cost volume, profit analysis, Budgetary control, Standard costing.
Auditing: Meaning and objects of auditing, types of audit, Audit process.
Income Tax: Basic concepts, Residence and tax liability, heads of Income.
Labour Laws: Labour welfare laws including Payment of Minimum Wages Act, Trade Union Act, Industrial Dispute Act etc.




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