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Divisional Accountant Syllabus & Exam Pattern 2021

Kerala Public Service Commission has released the Syllabus & Exam Pattern for the post of  Divisional Accountant along with official notification of  KPSC Recruitment 2021. Recruitment from the above three categories will be made on the basis of a competitive test. A preliminary OMR Test will be conducted as the first stage followed by a final Descriptive Test. The subjects and minimum marks required for a pass in the descriptive examination will be as follows.



Maximum marks

Minimum marks required for a pass



General Knowledge Precis and General English





Elementary Book Keeping





Arithmetic and mensuration (Elementary but practical)









Note :
(a) A separate minimum of 30 % for papers (I) and (II) and 35 % for paper III is prescribed in the case of candidates belonging to Scheduled Castes and Scheduled Tribes.
(b) The duration of each of the 3 papers will be 3 hours.
(c) The date and venue of the tests will be notified later.
(d) No candidate will be allowed to appear for the examination more than thrice. A declaration in this regard in the form given below should be produced as and when called for by the commission.

Read : Kerala Village Field Assistant Recruitment 2021 - Apply Online Village Field Assistant Posts

Syllabus of the Examination:

1. General Knowledge:
The paper is intended to test the ability of the candidate to write in clear and simple English and would cover questions on General Knowledge, Precis of a given passage and General English.

2. Elementary Book – Keeping:
The paper in this subject will be of a fairly elementary nature. “ The Students Complete Commercial Book Keeping, Accounting and Banking” by Arthur Fieldhouse is prescribed as the text book for the paper on this subject. It should be supplemented by a knowledge of the following chapters in “Advanced Accounts” by R.N. Carter (Latest Edition). When these chapters cover the same group as Fieldhouse, the questions will be prepared from Carter and not from Fieldhouse.
  • Chapter I : Book Keeping up to Trial Balance
  • Chapter II : Trading and Profit and Loss - Accounts and Balance sheet
  • Chapter V : Depreciation, Sinking Fund, Reserves, Reserve Funds, Secret Reserve
  • Chapter VI : Bills of Exchange, Promissory Notes, Cheques
  • Chapter VII : Portion relating to Voyage Account.
  • Chapter IX : Self Balancing Ledgers
  • Chapter X : Capital and Revenue, Revenue Account, Receipts and Payments Accounts, Income and Expenditure Account.
  • Chapter XVI : Manufacturing and Working Accounts and Cost Book Mining Company.
  • Chapter XVII : Cost Accounts.
  • Chapter XVIII : Double Account system
Note : If there is any change in the subject of these chapters in the subsequent editions of “Carter”, candidates should read the corresponding chapters in the latest edition.

3. Arithmetic and Mensuration:

The standard of this subject will be the same as that prescribed for the Matriculation or the School Leaving Certificate Examination. The Book “Mensuration for Indian Schools and Colleges.” part I by Pierpoint is prescribed as representing the standard expected of the candidates on this subject.

Note : As the Examination is a competitive one, no exemption from appearing in any subject will be granted to any candidate. Candidates applying for recruitment by transfer should obtain a service certificate in the form given below and have to be produced as and when called for. It should also be specified in the certificate that they possess the required qualification mentioned in the notification as item 7 (I and III).

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