1. Purpose of the Exam

• The Postal Accounts Exam is primarily for promotions and recruitment within the Accounts cadre of the Department of Posts.

• It ensures that candidates have the necessary knowledge of financial rules, postal accounting, and regulatory compliance.

2. Types of Postal Accounts Exams

1. AAO (Assistant Accounts Officer) LDCE

   • For promotion to Group B AAO grade in IP&TAFS cadre.

2. Accountant / SBCO (Savings Bank Control Organisation) Exam

   • For Postal Assistants or Sorting Assistants seeking promotion to the Accountant/SBCO cadre.

3. Departmental Examinations for Clerks and Assistants

   • For internal promotions within the Accounts branch.

3. Exam Conducting Authority

• Controller General of Communication Accounts (CGCA)

• Conducted in coordination with respective Postal Circles and Divisional Offices.

4. Eligibility

• Cadre: Group C employees of DoP or DoT (e.g., Postal Assistants, Sorting Assistants, Postmen, MTS) depending on the exam.

• Service Requirement: Minimum years of service vary based on post and exam type.

• Educational Qualification: Minimum Bachelor’s degree for AAO; 10+2 or equivalent for SBCO Accountant exam.

5. Exam Pattern

• Mode: Written, generally Open Book for LDCEs.

• Papers: Typically 2 papers –

  • Paper I: Theory (Rules, Financial Regulations, Accounting Principles)

  • Paper II: Practical Application (Case Studies, Allowances, Payroll, GDS service rules)

• Duration: 3 hours per paper

• Marks: 100 per paper

• Qualifying Marks: 45% per paper (50% aggregate) for general category; lower for SC/ST

6. Syllabus

• Financial Rules: General Financial Rules (GFR), Supplementary Rules (SR), CCS Rules

• Allowances & Benefits: DA, HRA, CCA, CEA, HBA, LTC

• Accounting Procedures: Bookkeeping, Cash & Bank transactions, Ledger maintenance

• Postal Manuals: Postal Manual Volume II & VI, departmental circulars

• Insurance & Pension: Group Insurance Scheme (GIS), Pension Rules, Provident Fund

7. Career Growth

• Promotional Ladder:

  1. Postal Assistant / Sorting Assistant → SBCO / Accountant

  2. Assistant Accounts Officer (AAO)

  3. Accounts Officer (AO)

  4. Senior Accounts Officer (SAO)

  5. Principal Accounts Officer (PAO)

• Salary & Allowances:

  • AAO: ₹47,600 – ₹1,51,100 (Level 8, 7th CPC) + DA, HRA, TA

  • Accountant/SBCO: ₹35,400 – ₹1,12,400 (Level 6/7, 7th CPC) + allowances

8. Application Process

• Mode: Through respective Divisional Offices (no online portal for departmental exams)

• Verification: Service records and eligibility verified by Divisional Office

• Official Notification: Published on CGCA website or respective Postal Circle websites