PPSC Junior Auditor Syllabus Download, Punjab PSC Group B Exam Pattern

PPSC Junior Auditor Syllabus & Exam Pattern PDF: Candidates are you looking for Punjab Public Service Commission Junior Auditor Syllabus: Then this is the Correct place for you to get the PPSC Syllabus for Junior Auditor (Group-B) Jobs 2023. Here we have uploaded the Latest Updated PPSC Junior Auditor Syllabus PDF for the Aspirants who had applied for the PPSC Junior Auditor Jobs 2023 and Preparing for Junior Auditor written exam. The Applicants should have a minimum Idea about the Syllabus and Exam Structure before starting the Exam Preparation. To help the Contenders we have uploaded the Updated Exam Pattern in the below section and PPSC Junior Auditor Syllabus PDF at the end of our webpage Questionpapersonline.com. So check out this entire article and download the PPSC Junior Auditor Syllabus PDF for free of charge.

PPSC Junior Auditor Syllabus 2023 PDF

Name Of The OrganizationPunjab Public Service Commission (PPSC)
Name Of The Post‌Junior Auditor (Group-B)
Selection ProcessWritten Test, Interview
Min QualificationGraduation
Official Websiteppsc.gov.in

Check PPSC Junior Auditor Exam Pattern 2023 PDF

  • The Question Paper will be asked in English language only.
  • Each question carries 4 marks.
  • Total Marks for the Exam are 480 marks
  • The Exam Duration is 2 hours
  • There is a Negative marking of 1 mark will be deducted for every wrong answer.
Syllabus PartTopicNo. of QuestionsMarksDuration
Part questionsQuestions from the Subject1004002 Hours
Part B questionsQuestions from General Knowledge & Current Affairs, General Mental Ability, Logical Reasoning & Quantitative Aptitude.2080

Download Subject Wise PPSC Junior Auditor Syllabus 2023 PDF

The Syllabus of PPSC Junior Auditor Exam has clearly mentioned on our website. The Punjab Public Service Commission junior Auditor (Group-B) Exam Paper has objective type question of Different Sections like General Aptitude and Reasoning, General English, Numerical Aptitude and General Knowledge. Candidates who going to attending Exam can download the PPSC Junior Auditor Test Pattern and Syllabus on this page.


Meaning, Scope and Importance, Branches of Accounting, Accounting Concepts and Conventions, Double Entry System, Preparation of Journal, Subsidiary Books including Cash Book.

Ledger, Trial Balance, Preparation of Final Accounts of Sole Traders and Partnership Firm. Distinction between Capital and Revenue items, Depreciation Methods and Accounting including AS-6. Bank Reconciliation Statement.

Accounts relating to Partnership: Admission, Retirement and Death of a Partner, Dissolution of Partnership, Amalgamation of Firms, Sale of Firm to a Company, Gradual Realization of Assets and Piece Meal Distribution.

Consignment Accounts: Accounting treatment including journal and ledger in the books of consignor and consignee.

Joint Venture: Methods of maintaining Joint Venture Accounts.

E-Accounting: Meaning, Features, Advantages and Disadvantages of Computerized Accounting, Financial Accounting Package – Tally. ERP 9.0: Introduction , Phases of implementation, Configuring Tally, Accounts Management with TALLY.ERP 9.0 Package: Accounts Masters including creating and altering vouchers, Accounts transactions and preparing Trial Balance and Final Accounts.

Corporate Accounting as per the Companies Act, 2013: Issue, forfeiture and re- issue of shares; Redemption of preference shares; Issue and redemption of debentures; Issue of bonus shares and right shares; Underwriting of shares and debentures; Accounts of underwriters.

Final Accounts of companies including computation of managerial remuneration and disposal of profit; Profit prior to and after incorporation; Consolidated Statements of holding companies with one subsidiary only.

Amalgamation, absorption, merger and reconstruction, Accounting for amalgamation of companies as per Indian Accounting Standard 14; Accounting for internal reconstruction; Liquidation Accounts.

Management AccountingManagement Accounting : Meaning, Definition, Nature, Objectives, Scope and Functions of Management Accounting, Management Accounting and Financial

Accounting, Management and Cost Accounting; Role of Management Accounting in decision making; Management Accounting Tools; Advantages and Limitations of Management Accounting.

Financial Statements: Concept, Nature, Objectives of Financial Statements, Types of Financial Statements; Limitations of Financial Statements; Analysis and Interpretation of Financial Statements: Techniques of Financial Statements Analysis; Comparative Statements, Common size statements, and Trend analysis. Ratio analysis : Meaning and significance of Ratio analysis, Classification and interpretation of Ratios- Liquidity ratios, Turnover ratios, , Solvency ratios and Profitability ratios; Advantages and Limitations of Accounting Ratios.

Fund Flow Analysis : Concept of Funds, Sources and Uses of Funds, Managerial uses of Funds Flow Analysis, Statement of Changes in working Capital, Funds Flow Statement.

Cash Flow Analysis : Indian Accounting Standard – 3, Cash Flow Statement.

Cost AccountingCost Accounting : Meaning , Objectives, Advantages and Limitations of Cost Accounting, Importance of Cost Accounting to Business Concern. Cost concepts and classification; Preparation of cost sheet.

Accounting for Material : Concept, objectives and techniques of Material Control, Accounting and Control of Purchase, Storage and Issue of Materials; Methods of pricing material issues; Treatment of Material Losses.

Accounting for Labour : Labour cost control procedure; Labour turnover; Idle time and overtime; Methods of wage payment; Time and piece rates; Essentials of a good wage plan, Incentive schemes: Taylor’s differential piece rate system, Halsey plan, Rowan Plan; Fringe benefits.

Accounting for Overheads: Meaning, Classification of Overheads: Element-wise, Functional and Behavioural; Allocation and Apportionment of overheads; Absorption of overheads; Determination of overhead rates; Under and over absorption and its treatment; Treatment of special items of overheads like interest, depreciation, packing expenses, carriage expenses, machinery erection, tools, R&D, advertisement etc .

CVP Analysis: Introduction, Assumptions and Uses; Break-Even Analysis: Break- Even Point, Margin of Safety and Maintaining a desired level of profit; Graphical presentation of CVP Relationship.

Marginal Costing and Management Decisions – Marginal Costing vis-à-vis Absorption Costing; Marginal as a tool for decision making; Marginal Costing Techniques; Marginal Cost and Product Pricing; Change of Product Mix; Make or Buy Decisions; Exploring new markets; Shut Down Decisions.

Budgeting for Profit Planning and Control: Meaning of Budget and Budgetary control; Objectives; Merits and Limitations; Types of Budgets; Preparation of Functional Budgets; Fixed and Flexible Budgeting; Control ratios; Zero Base Budgeting; Performance Budgeting; Responsibility Accounting.

Standard Costing and Variance Analysis: Meaning of Standard Cost and Standard Costing; Advantages and Application; Variance analysis: Material, Labor and Overhead Variances (two-way analysis).


General Knowledge, Logical Reasoning & Mental Ability

  • General Knowledge & Current affairs

General Knowledge and Current affairs of National and International importance including:

  • Economic
  • Polity
  • Environment
  • Science and
  • Any other current
  • (a) History of India with special reference to Indian freedom struggle
  • History of Punjab- 14th century
  • Logical Reasoning, Mental Ability & Quantitative
    • Logical reasoning, analytical and mental
    • Basic numerical skills, numbers, magnitudes, percentage, numerical relation
    • Data analysis, Graphic presentation charts, tables, spreadsheets

PPSC Junior Auditor Syllabus – Frequently Asked Questions(FAQ)

Is there a negative marking for PPSC Junior Auditor 2023 Exam?

Yes, there is a negative marking of 1 marks for every wrong answer

What is the syllabus for PPSC Junior Auditor Exam 2023?

General Knowledge & Current Affairs, General Mental Ability, Logical Reasoning & Quantitative Aptitude

Is PPSC Junior Auditor exam difficult?

PPSC Junior Auditor difficulty level was Easy to Moderate

Is there any interview in PPSC Junior Auditor exam?

This examination has no interview round

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