This exam is conducted for recruiting candidates to Section Officer Post in Post and Telecommunication Audit Branch by Comptroller and Audit General of India (CAG).

Structure of Section Officer’s Grade Examination for Post and Telecommunication Audit Branch

This exam is divided into parts. Subjects of two parts with their marks and duration are given below

Part 1

• Constitution of India – 100 marks with duration of 2 hours
• Service Regulations (Theory) – 100 marks with duration of 1 ½ hours
• Service Regulations (Practical) – 100 marks with duration of 2 ½ hours
• Postal Accounts and Audit and – 100 marks with duration of 2 hours

Government Book Keeping (Theory)

• Postal Accounts and Audit and – 100 marks with duration of 2 ½ hours

Government Book Keeping (Practical)

Part 2

• Precis and Draft – 100 marks with duration of 2 ½ hours
• Financial Accounting with Elementary Costing – 100 marks with duration of 3 hours
• Financial Management and Commercial Law – 100 marks with duration of 3 hours
• Engineering and Telecommunication Accounts and Audit Procedure (Practical) – 100 marks with duration of 3 hours
• Postal Cash Certificates – 150 marks with duration of 2 ½ hours
• Money Orders and Saving Bank
• Accounts and Audit Procedure (Practical)
• Computer System (Theory) – 50 marks with duration of 1 hour
• Computer System (Practical) – 50 marks with duration of 2 hours
• Statistics and Statistical sampling – 100 marks with duration of 2 hours

Syllabus of Section Officer’s Grade Examination for Post and Telecommunication Audit Branch

Constitution of India

• Parts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of the Constitution of India together with relevant Schedules appended to it
• Comptroller and Auditor General’s Act1971

Service Regulations- Theory & Practical

• Fundamental Rules
• Travelling Allowances Rules as contained in the Supplementary Rules
• Central Civil Services Rules
• Defined Contribution Pension Scheme

Postal Accounts and Audit and Government Book Keeping- Theory & Practical

• P&T Audit Manual (Concurrent Audit)
• CAG’s Manual of Standing Orders (Audit)
• CAG’s Manual of Standing Orders (A&E) Volume –II
• Brochure on CAG’s (Duties, Powers & Conditions of Service) Act
• Postal Accounts Manual Volume-I
• Central Government Compilation of General Financial Rules, 2005
• P&T Financial Hand Book Volume-I
• Postal Financial Hand Book Volume-II
• Postal Manual Volume VI
• Government Accounting Rules 1990
• Schedule of Financial Powers of Postal Services Board, Dept. of Posts Rules, 1978
• Delegation of Financial Powers Rules, 1978
• Accounting Procedure for the P&T Motor Service
• Performance Auditing Guidelines
• Auditing Standards issued by CAG
• Auditing and Assurance Standards of ICAI
• INTOSAI Guidelines on Internal Control
• ASSOSAI Guidelines for dealing with Fraud and Corruption

Précis and Draft

• Précis of a correspondence or of notes on an official subject which is relevant and interesting to Accounts/Audit Offices in the Department
• Drafting of an official letter or Office Memorandum

Financial Accounting with Elementary Costing

• Financial Accounting
• Accounting Process
• Depreciation
• Provisions
• Reserves
• Bills of Exchange
• Promissory Notes and Cheques
• Financial statements
• Accounts of Joint stock companies
• Accounting Standards of ICAI
• International Public Sector Accounting Standards of IFAC
• Uniform Format of Accounts for Central Autonomous
• Cost Accounting

Financial Management and Commercial Law

• Cash and Fund Flow Statements
• Cash Budget
• Working Capital and Accounting Ratios
• The Companies Act, 1956
• The Indian Contract Act, 1876
• The Indian Sale of Goods Act, 1930
• The Negotiable Instruments Act, 1881
• Service Tax Act, 1994
• Telecom Regulatory Authority of India (TRAI) Act, 1997

Engineering and Telecommunication Accounts and Audit Procedure (Practical)

• Telecom, Financial Handbook Vol. III
• P&T FHB Vol. V
• P&T Audit Manual Part-II (Inspection)
• P&T Manual Vol.I Part-II (Legislative enactment)
• Telecom Accounts Manual Vol.I
• Telecom FHB Vol. IV
• CPW Accounts Code with Appendix and forms
• Account Code Vol. III
• CAG MSO (Audit) Section IV & VI
• Performance Auditing Guidelines
• Audit Norms 2000 (P&T)
• BSNL Accounting Policy, Accounting instructions, formats of Accounting Records, etc
• New Telecom Policy 1999

Postal Cash Certificates, Money orders and Savings Bank Accounts and Audit Procedure (Practical)

• P&T Audit Manual (Concurrent Audit)
• Postal Accounts Manual - Volume II
• Manual of SB Control, Pairing and Internal Check Organisation
• Post Office Guide – Part I & IV
• Postal Manual Vol. VI
• Post Office Savings Bank Manual (Volume I & II)
• CAG’s Manual of Standing Orders (Audit) Section II
• Performance Auditing Guidelines
• Value Added Service
• Financial Services
• Technology Developments

Computer System-Theory

• Information concepts
• Elements of a Computer, Hardware-Software-Computer Capabilities and Limitations
• Computers and Communication
• Operating System (OS): Concepts, Basic Operations of Windows
• Principles of data security, preventive maintenance and trouble shooting

Computer System – Practical

• Introduction to Windows 98
• An overview of MS Office’97 covering MS-Excel 97, MS Power Point’ 97 and MS-Access’97 and MS-Word 97
• Operating skills in Word Processing Package (MS-Word 97)

Statistics and Statistical sampling

• Introduction to Statistical methods
• Summarization of data
• Measures of Central Tendency
• Measures of Dispersion
• Other statistical Measures
• Elementary Probability Theory
• Statistical Sampling
• Risk Analysis & Audit Sampling

Eligibility Criteria

Degree from any recognized University is the qualification needed for candidate to apply for the test.

How to Apply?

Online applications can be made through the website www.cag.gov.in.

How to fill the Form?

Capital letters should be used to fill the form. Name should be written as it appears in the Degree certificate. Confirm all the fields of the form are filled without leaving any field blank, before sending.

Important Dates (Tentative)

[Please note that we only provide tentative dates based on previous years dates. For exact dates related information it is always best to check official websites only.]

Date of Examination: Last Week of November, 2012

List of Section Officer’s Grade Examination for Post and Telecommunication Audit Branch centers

• Bangalore
• Agartala
• Bhopal
• Ahmedabad
• Bhubaneswar
• Allahabad
• Gorakhpur
• Chandigarh
• Gwalior
• Chennai
• Guwahati
• Dehradun
• Hyderabad
• Gangtok
• Kolkata
• Imphal
• Kohima
• Jaipur
• Lucknow
• Jammu
• Mumbai
• Kochi
• New Delhi
• Madurai
• Pune
• Nagpur
• Rajkot
• Patna
• Shillong
• Ranchi
• Shimla
• Raipur
• Thrissur
• Srinagar
• Thiruvananthapuram

Contact Address for Section Officer’s Grade Examination for Post and Telecommunication Audit Branch

• Address: The Comptroller & Auditor General of India, Pocket-9, Deen Dayal Upadhyay Marg, New Delhi -110124.
• E-mail: [email protected]
• Website: www.cag.gov.in

Reference Books for Section Officer’s Grade Examination for Post and Telecommunication Audit Branch

• “O” Level, Module-1, Information Technology by V.K. Jain
• Easy Guide to Windows 95″ by Alan Simpson
• The ABCs of Word 97 by Guy Hart-Davis
• Fundamental of Statistics – Vol.I by Goon, Gupta and Das Gupta
• Sampling Techniques by W. G. Cochran
• Audit Sampling – an introduction by D. M. Guy
• Introduction to Accounting by T.S.Grewal
• Principles and Practice of Accountancy by R.L.Gupta and V.K.Gupta
• Financial Accounting by S.N.Maheshwari
• Cost Accounting by Shukla, Grewal and Gupta
• Compendium of Accounting Standards of ICAI
• IFAC hand book of International Public Sector Accounting Board
• Mercantile Law by M. C. Shukla
• Advanced Accounts (Volume II) by M.C.Shukla, T.S. Grewal and S.C. Gupta

Coaching Centers for Section Officer’s Grade Examination for Post and Telecommunication Audit Branch

• Alif Academy
• Centre for coaching & Career Planning
• Coaching and Guidance Centre, AMU
• Crescent career Guidance and Coaching Centre
• Crescent Educational Foundation
• Education and Career Guidance Center (ECGC)
• Noor Jahan Foundation
• The Satisfaction Academy
• The Guide
• Nalanda Centre

Study Plan

Set study plan before three months of exam. Prepare daily plan and revise topics at every weekend. Divide the available time among the different segments of a topic. Study with question papers which resembles the pattern of the exam.

How and Where To Get the Results?

Results can be known by checking on the site www.cag.gov.in

Score Validity

Validity of the score will be there till the end of recruitment process.