1. AAO (Assistant Accounts Officer) LDCE
Paper I: Financial Rules & Accounting Theory
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Duration: 3 hours
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Marks: 100
Topics:
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General Financial Rules (GFR) 1–56
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Supplementary Rules (SR) 1–203
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Central Civil Services (CCS) Rules:
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Joining Time Rules (1979)
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Leave Rules (1972)
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Pension Rules (1972)
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New Pension Scheme Rules
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General Provident Fund (GPF) Rules – 1960
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Bookkeeping and Accounting Procedures
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Financial Handbooks and Departmental Circulars
Paper II: Practical Application of Financial Rules
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Duration: 3 hours
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Marks: 100
Topics:
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Allowances: DA, HRA, CCA, CEA
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Service Rules for Gramin Dak Sevaks (Sections III, VI, VII, IX, XI)
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Medical Reimbursement & CGHS Rules
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Leave Travel Concession (LTC) & House Building Advance (HBA)
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Group Insurance Scheme (GIS)
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Procurement of Goods & Services – GFR, GeM
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Practical accounting case studies
2. SBCO / Accountant Exam
Paper I: Theory & Rules
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General Financial Rules (GFR)
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Supplementary Rules (SR)
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CCS Rules – Leave, Pension, Joining Time
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GPF Rules
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Bookkeeping & Accounting Principles
Paper II: Practical Accounting
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DA, HRA, CCA, CEA calculations
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Service rules for Gramin Dak Sevaks
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Accounting procedures in postal operations
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Case studies, payroll, and practical problem-solving
3. Other Departmental Accounts Exams
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Accounting principles and procedures
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Payroll, allowances, and benefits
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Practical case studies based on postal finance operations
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Use of Postal Manuals and departmental circulars
4. Qualifying Marks
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General Category: 45% per paper, 50% aggregate
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SC/ST Category: 38% per paper, 43% aggregate
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Exemption: ≥60% in a paper → exempted for next two subsequent exams
Preparation Tips
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Study Manuals: Use prescribed manuals and handbooks (open book exam).
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Practice Case Studies: Focus on practical accounting problems and previous year questions.
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Split Study Time: Equal focus on theory (rules) and practical applications.
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Mock Tests: Regular practice for time management and self-assessment.