Paper I: Financial Rules & Accounting Theory

Duration: 3 hours
Maximum Marks: 100 (Theory + Practical)

Topics Covered:

1. General Financial Rules (GFRs) – 1 to 56

2. Supplementary Rules (SRs) – 1 to 203

3. Central Civil Services (CCS) Rules:

   • Joining Time Rules (1979)

   • Leave Rules (1972)

   • Pension Rules (1972)

   • New Pension Scheme Rules

4. General Provident Fund (GPF) Rules – 1960

5. Bookkeeping and Accounting Procedures

6. Financial Handbooks and Departmental Circulars

Paper II: Practical Application of Financial Rules

Duration: 3 hours
Maximum Marks: 100 (Theory + Practical)

Topics Covered:

1. Allowances & Benefits:

   • Dearness Allowance (DA)

   • House Rent Allowance (HRA)

   • City Compensatory Allowance (CCA)

   • Children Education Allowance (CEA)

2. Service Rules for Gramin Dak Sevaks (GDS) – Sections III, VI, VII, IX, XI

3. Medical Reimbursement & CGHS Rules

4. Leave Travel Concession (LTC) & House Building Advance (HBA)

5. Group Insurance Scheme (GIS)

6. Procurement of Goods & Services – General Financial Rules (GFR), Handbook on Government e-Marketplace (GeM)

7. Practical Accounting Case Studies based on postal finance operations

Qualifying Marks

• General Category: Minimum 45% per paper; 50% aggregate

• SC/ST Category: Minimum 38% per paper; 43% aggregate

• Exemption: Candidates scoring ≥60% in a paper are exempted from that paper in the next two subsequent examinations

Exam Preparation Tips

1. Focus Areas: Split preparation equally between theory (rules, circulars) and practical accounting applications.

2. Books & Manuals: Use the prescribed manuals and handbooks, as the exam is open book.

3. Previous Year Papers: Practice case studies and past questions to understand the application of rules.

4. Time Management: Allocate around 1.5 hours per paper for theory and practical exercises during preparation.