Paper – II

I – BOOK-KEEPING AND ACCOUNTANCY

1. Accounting – meaning, nature, functions and usefulness, types of accounting, accounting equation, generally accepted accounting principles, concepts and conventions.
2. Accounting process : journals and ledger leading to preparation of trial balance and preparation of final accounts with adjustments.
3. Preparation of bank reconciliation statement.
4. Rectification of errors.
5. Accounting for depreciation – need, significance and methods of providing depreciation.
6. Receipts and payments account and income and expenditure account and balance sheet.
7. Single entry system – Preparation of accounts from incomplete records.
8. Partnership accounts :
(i) Fundamentals – capital-fixed and fluctuating, adjustments for change in profit sharing ratios, revaluation of assets and treatment of goodwill.
(ii) Reconstitution of the firm – Admission, Retirement and Death of a partner including treatment of life policy.
9. Insurance claims

II – BUSINESS METHODS

1. Business :- Introduction, scope and objectives; Business Ethics and social responsibilities of business.
2. Forms of Business Organisations :- Sole proprietorship, partnership and company.
3. Entrepreneurship :- Concept, importance and causes of low development of entrepreneurship in India
4. Negotiable Instruments :- Meaning and types (Promissory Note, Bills of Exchange and Cheques).
5. Sources of Business Finance.
6. Advertising :- Meaning, importance and methods.
7. Consumer rights and protection against exploitation.
8. Human resource planning, recruitment, selection and training.
9. Communication – process, barriers and suggestions to overcome barriers.
10. Discipline – Causes and suggestions for effective discipline.
11. Coordination – Importance and principles

III – AUDITING

1. Auditing : meaning, objectives, types of audit, planning and procedures, audit programme, working papers, test checking, routine checking.
2. Vouching : concepts, importance and procedures.
3. Internal Control : meaning, objectives, internal check and internal audit.
4. Valuation and verification of assets and liabilities.
5. Rights, Duties and Liabilities of Company Auditor.
6. Audit of Government Companies.
7. Audit Reports and Audit Certificates.

IV – INDIAN ECONOMICS

1. Indian Economy – Features and problems, Economic policy, Industrial policy and Fiscal policy of India.
2. Meaning, objectives and importance of economic planning in India. Basic features of Eleventh Five Year Plan.
3. Population Explosion–Causes, effects and remedies. Relation between population and economic growth.
4. Role and significance of agriculture in Indian economy. Sources of agriculture finance and recent trends in agriculture marketing.
5. Industrial growth and prospects in India.
6. Inflation – Causes, effects and remedies.
7. Role and problems of Public sector in India.
8. Impact of globalization and liberalization on agriculture and industry.
9. Role of Multi-national corporations in Indian economy.
10. Foreign Trade – Volume, composition and direction.
11. National Income – Concept, computation methods and distribution.
12. Economy of Rajasthan – Basic features, development and prospects of agriculture, industry and tourism.

Question Paper for Junior Accountant and TRA – 2013(Paper-II) (Exam Date 04-10-2016) : Open Link

Jr. Accountant-T.R.A.- Paper-II (Exam Date 02-08-2015) : Open Link