DAGPSyllabus 2018
DAGPSyllabus 2018
DAGPSyllabus 2018
For
AGP’s Department
0
Table of Contents
Level -1............................................................................................................. 4
1. Quantitative Methods.................................................. ………..……………………….. 5
2. Basic Accounting ................................................................................................................. 8
3. Business English and Behavioral Studies .......................................................................... 10
Level -2............................................................................................................ 12
1. New Accounting Model (NAM) ........................................................................................ 13
2. Public Financial Management, Financial Rules and Budgeting ........................................ 18
3. Cost Accounting ................................................................................................................ 22
4. Business Economics ........................................................................................................... 24
Level -3............................................................................................................ 26
1. Database Management System .......................................................................................... 27
2. Audit and Assurance (PS).................................................................................................. 31
3. Management Accounting ................................................................................................... 36
4. Performance Auditing........................................................................................................ 38
5. Business Communication and Report Writing................................................................... 41
Computer Competency Practical Training…..………………………………………………….. 44
Level -4........................................................................................................... 45
GAA Branch.................................................................................................... 45
1. Service Rules(Theory) ....................................................................................................... 46
2. Service Rules(Application) ................................................................................................ 50
3. Public Works Accounts Rules & Procedures (Theory) ................................................. 54
4. Public Works Accounts Rules & Procedures (Application) ......................................... 56
5. Provincial Receipts and Expenditure & Receipts of Autonomous Bodies(App.)…… 58
Level -4............................................................................................................ 60
Defence Audit Branch...................................................................................... 60
1. Works (MES)(Theory & Application)............................................................................... 61
2. Pay, Pension & TA Rules (Theory & Application) ........................................................... 63
3. Military Accounting Procedure (Theory and Application) ................................................ 65
4. Store Accounting & Contract Evaluation (Theory & Applications).................................. 67
1
Level -4…………………………………………………………………………………………………………. 69
PT&T Audit Branch .......................................................................................... 69
1. Service Rules(Application)................................................................................................ 70
2. Postal Accounts Rules and Procedures .............................................................................. 73
3. Telecommunication Rules, Accounts and Procedures ....................................................... 75
4. Postal and Telecommunication Works Rules and Procedures........................................... 77
Level -4............................................................................................................ 78
Inland Revenue Branch.................................................................................... 78
1. Service Rules(Application)................................................................................................ 79
2. Income Tax Law ................................................................................................................ 82
3. Sales Tax Act and Rules .................................................................................................... 84
4. Federal Excise Duty & Revenue Accounting .................................................................... 86
Level -4............................................................................................................ 88
Customs Audit Branch ..................................................................................... 88
1. Service Rules(Application) .................................................................................................. 89
2. Customs Laws and Allied Taxes (Theory)......................................................................... 92
3. Customs Laws and Allied Taxes (Application) ................................................................. 94
4. Petroleum and Other Indirect Taxes (ICT) (Application) .................................................. 96
Level -4............................................................................................................ 98
Railways Audit Branch..................................................................................... 98
1. Service Rules(Application) ............................................................................................... 99
2. Construction, Project Mang. and Contract Eval.(Application) ........................................ 102
3. Stores, Workshop & Services Accounts (Applicattion) .................................................. 104
4. General and Revenue Accounts of Railways (Application) ............................................ 106
Level -4.......................................................................................................... 108
Commercial Audit Branch.............................................................................. 108
1. Service Rules (Application)............................................................................................. 109
2. Financial Accounting and Analytical Review of Audited Accounts.......................... 112
3. Business Laws and Taxation (Application).................................................................. 115
4. Rules and Regulations of Public Sector Enterprises........................................................ 118
5. Public Works Accounts Rules & Procedures (Application) ............................................ 119
2
Level -4.......................................................................................................... 121
Local Government Audit Branch .................................................................... 121
1. Civil Service Rules and Local Councils Service Rules (Application) .......................... 122
2. Public Works Accounts Rules & Procedures (Application) .......................................... 124
3. Local Government Act and Rules(Application).............................................................. 126
4. Accounting and Reporting System of Local Governments(Application) ..................... 128
5. Expenditure and Receipts of Local Governments& Dist. Edu./Health Authorities(App.) 130
3
Level -1
1. Quantitative Methods (CBE)
2. Basic Accounting (CBE)
3. Business English and Behavioral Studies (CBE)
4
1. Quantitative Methods
(CBE)
Learning Outcomes
Specification Grid
5
1. Basic Mathematics
a) Exponential and logarithmic functions.
b) Equation of straight line and its application.
c) Simultaneous linear equations and their application.
d) Solving Quadratic Equation.
e) Factorization of Equations (Square of sum of two expressions, Square of difference of
two expressions, Difference between two squares, Completion of squares).
f) Co-ordinate System (Understanding of slope, intercept, slop intercept form of
equation and preparation of graph of linear equations).
g) Arithmetic and Geometric progression and their applications.
2. Mathematics of Finance
a) Simple and compound interest.
b) Annual, periodic and effective interest rates.
c) Time value of money.
d) Present Value and Discounting.
e) Future values
f) Net Present Value
g) Annuities and Perpetuities
h) Internal rate of return (including the use of interpolation)
3A Calculus
a) Rules for finding derivatives (Sum, difference, product and quotient rule).
b) Marginal Revenue, Cost and Profit functions.
c) Maximization and minimization problems and the use of second order derivatives.
3B Linear Programming
a) Linear inequalities
b) Converting simple situations into linear inequalities.
c) Graphical solution to linear programming problems.
d) Feasible region (bounded as well as unbounded), redundant constraints, no feasible
solution, alternative optimum solution.
5 Statistical Concepts
a) Collection and tabulation of data.
b) Bar charts, pie charts, histograms, frequency polygons, ogives, stem and leaf display.
c) Measures of central tendencies (Arithmetic/geometrics/harmonic means, median,
mode).
d) Measures of dispersion (standard deviation, variance).
e) Index numbers, weighted index numbers (Laspeyre, Paasche and Fisher price
indices), purchasing power and deflation of income.
6
6 Correlation & Regression analysis
a) Scatter diagram
b) Linear regression lines by method of least squares
c) Co-efficient of correlation and determination
d) Rank correlation
e) Interpretation
Prescribed Books:
7
2. Basic Accounting
(CBE)
Learning Outcomes
Specification Grid
1 Introduction to Accounting
a) Business Entities and Business Transactions
b) Forms of business organizations (sole proprietorship,
c) Fundamental accounting concepts (Accrual, going concern, true and fair view,
consistency, prudence, substance over form, materiality, completeness.
d) Financial Statements (Components, responsibility, presentation, users).
8
2. Book Keeping
a) Elements of financial statements (Assets, Liabilities, Equity, Income, Expense).
b) Double entry system and rules for debit and credit.
c) General Journal
d) Cash Book
e) Sales Journal and Sales Ledger
f) Purchase Journal and Purchase Ledger
g) General Ledger
h) General Ledger Control Accounts and their reconciliation with subsidiary ledgers.
i) Bank Reconciliation Statement
Prescribed Books:
9
3. Business English and Behavioral Studies
(CBE)
Learning Outcomes
Specification Grid
S.No. Syllabus Contents Area Weightage %
1 Vocabulary 15 – 20
2 English Grammar 40 – 45
3 Comprehension 10 – 15
4 Behavioral Studies 25 – 30
Total 100
1 Vocabulary
2 English Grammar
10
(e) Phrases and Idioms
(f) Use of tenses
(g) Direct and indirect speech
(h) Active and passive voice
(i) Punctuation
3 Comprehension
4 Behavioral Studies
Prescribed Books:
Study Text prescribed by ICAP
11
Level -2
1. New Accounting Model (NAM)
2. Public Financial Management, Financial Rules and
Budgeting
3. Cost Accounting
4. Business Economics
12
1. New Accounting Model (NAM)
(With Books)
Learning Outcomes
This paper aims to:
1. Ensure that students have adequate knowledge of important elements and concepts of
NAM.
2. Provide knowledge and skills in Budgetary Controls, Expenditure Policies and Procedures
and the System of Receipts accounting.
3. Provide knowledge and skills in Bank Reconciliation, Self-Accounting Entities, and
Financial Reporting Procedures, Loss and Recoveries of Public Money and Accounting for
Liabilities in SAP environment.
4. Provide knowledge and skills in Transaction between Government Entities, Procurement
and Asset Management, Public Account Transaction and Insurance.
5. Impart students’ Knowledge and skills in General Accounting in NAM and use of
Assignment and Personal Ledger Accounts.
6. Create awareness pertaining to Salaries and Wages, Pension and General Provident Fund in
NAM
Specification Grid
S. No. Syllabus Contents Area Weightage %
1 Introduction and Overview of NAM concepts, General Accounting in 15
NAM, Financial Reporting and Closing procedures.
2 Expenditure, Commitments, payments, Accounting for liabilities, 35
Assignment & personal ledger Account, Receipts, Cash forecasting,
petty cash.
3 Procurement and Asset management, Project Accounting, Insurance, 25
Budgetary Controls and Bank Reconciliation.
4 Self- Accounting Entities, Transaction between Government Entities, 15
Loss and Recoveries of Public money, Public Account Transaction,
Chart of Accounts.
5 IPSAS Cash Basis. 10
Total 100
There would be no choice in Sections (A) and (B) while Section (C) will h have 33% choice (2
questions out of 3).
13
Course Contents
Mandate of Auditor General Constitutional Provision Regarding Audit & Accounts.
of Pakistan and Controller AGP Ordinance 2001.
General of Accounts. CGA Ordinance 2001.
Introduction and Overview of Organizational structure of the Accounting system.
NAM concepts The Accounting system.
Basic NAM definitions and abbreviations.
Introduction.
General Policies.
Year-end accounting policies.
Detailed Procedure
Salaries and Wages Introduction
Due date
Payment by direct credit
Payment by cheque
Deduction from salaries and wages
Transfer of employees to other department/entities
Deputation
Final payment
Payment of sums due at death
Leave payment
Payroll processing
Payment in cash to employee below grade V
Recoding of payroll expenditure
Consolidation of payroll expenditure
Reporting of payroll expenditure
Recording, Consolidation of payroll expenditure flow
chart
Reconciliation of payroll expenditure
Reporting of pensions
Pension Payments Introduction
Due date
Payment by direct credit
Payment by cheque
Pension Payment Order (Pension Book)
Personal appearance of pensioner
Overseas pension payment
Gratuities
Undrawn pensions and arrears
Death of pensioner
Processing of pension application
Processing of pension expenditure
Recoding of Pension expenditure
Consolidation of Pension expenditure
14
Reporting of Pension expenditure
Recording, Consolidation and reporting of pension
expenditure flow chart
Reconciliation of pension expenditure
Reporting of pensions
General Provident Fund Introduction
Advance from GP Fund
Payment by direct credit
GP Fund monthly deductions from salary
Processing of GP Fund Payment
Recoding of GP Fund expenditure
Consolidation of GP Fund expenditure
Reporting of GP Fund expenditure
Recording, Consolidation and reporting of GP Fund
expenditure flow chart
Reconciliation of GP Fund expenditure
Insurance Introduction
General Policies
Claims Against the Government
Accounting Policies
Budgetary Controls Introduction
General Policies
Detailed Procedures
Specific Budgetary Procedures
Reconciliation Introduction
Overview
General Policies
Daily Procedures
Monthly Procedure
Transaction between Introduction
Government Entities General Policies
Accounting Policies
Accounting for Transaction between Government
Entities
Detailed Procedures
Loss and Recoveries of Introduction
Public Money General Policies
Accounting for Loss and Recoveries
Public Account Transaction Introduction
General Policies
Accounting Policies
Detailed Procedures
Reconciliation of Public Account Transactions
Reporting of Public Account Balance
15
Cash flow Forecasting Why cash flow forecasting analysis?
Analysis Information required
Sources of information
Self- Accounting Entities Introduction
General Policies
Accounting Policies
Accounting for Self-accounting Entities Transactions
Detailed Procedures
Procurement and Asset Introduction
Management General Policies for Procurement
Accounting for Stores
Fixed Assets Management
General Policies for Disposal of Fixed Assets
Accounting for proceeds from Disposals
Project Accounting Introduction
General Policies
Accounting Policies
Accounting for Project Expenditure
General Accounting Introduction
Retention of Accounting Records
Maintenance of Accounting Records
Use of Suspense Account
Control of Official Forms and Cheque Books
Expenditure Introduction
General Policies
Accounting Policies
Accounting for Expenditure
Detailed Procedures
Salaries and Wages
Pension Payment
General provident Fund
Contractor/Work Payments
Loans and Advances
Overseas Payments.
Grants-in-aid, Contribution etc.
Assignment Accounts and Personal Ledger Account
Maintenance of Payment Accounting Records.
Accounting for Liabilities Introduction
General Policies
Categories of Liabilities
Accounting Policies
Accounting procedures
Reconciliation of Liability Records
Reporting of Liabilities
16
Commitments Introduction
Why commitments?
Criteria of follow
Reversal of commitment
Reinstatement of commitments
Assignment Accounts & Introduction
Special Policies
Deposit Accounts Detailed Procedure
Appendix Account Transactions
Receipts Introduction
General Policies
Accounting Policies
Accounting for receipts
Detailed of procedures
Treatment specific classes of receipt
IPSAS IPSAS (Cash Basis)
17
2. Public Financial Management, Financial
Rules and Budgeting
(With Books)
1. Act in accordance with the basic laws constituted under the Constitution of the Islamic
Republic of Pakistan.
2. Ensure that all orders and instructions issued by any functionary of the government are
conforming to the statutory rules and regulations having the constitutional sanction.
3. Make the functionaries of the government aware of the consequences of non-observance
of rules and regulations
Be able to pinpoint that any deviation from express limits to the power and authority of the
functionaries of the government would lead to the mal-administration.
Specification Grid
Note:
1. The subject is Common for trainees of Federal and Provincial Governments. The syllabus has
been designed keeping in view Federal Government rules. While coaching, the faculty will
cover all topics in the course contents with reference to provincial laws, rules, etc. Questions
in the examination may be based upon Federal and/or provincial rules, etc.
2. Paper will consist of two parts, Part 1: MCQs of 20 marks and Part II: Subjective of 80 marks
containing scenario based questions, short form questions, practical/ numerical questions, etc
18
Course Contents
(xxviii) Interest-free-loans:
Advances on transfer (Rule 265)
Advance for Journey on tour (Rule 269)
20
(xx) Deductions from pay bills (Rules 221 to 229)
(xxi) First payment of pay and allowances (Rules 230 to 231)
(xxii) Payment on quitting the service (Rule 232)
(xxiii) Death of Payee (Rules 233-234)
(xxiv) Place of Payment (Rules 235 to 243)
(xxv) Payment of Pay, Leave Salary etc through agents (Rules 244 to 246)
(xxvi) Bills of B-16 and above Government Servants (Rules 248 to 261)
(xxvii) Bills of B-1 to B-15 Government Servants (Rules 262 to 282)
(xxviii)Computerized Pay Roll
(xxix) Contingencies (Rules 284 to 317) – General Rules :
Classification of contingencies (Rule 287)
Permanent Advance; its general limitation (Rule 288 to 294)
Responsibility of the Drawing Officer (Rule 295)
Responsibility of the Controlling Authority (Rule 296)
Cancellation and Destruction of Vouchers (Rule 297)
Record of Contingent expenditure (Rules 298 to 301)
Bills for Contingent Charges (Rules 302 to 314)
Service Postage Stamps (Rule 317)
21
3. Cost Accounting
Level: 2 Subject: 3 Marks: 100
Learning Outcomes
Specification Grid
22
Labour related costs (overtime, bonus, vacation pay, guaranteed wage plans
and pensions)
Accounting for labour and labour related costs
a) Overheads
Nature of factory overhead expenses
Calculation and use of predetermined factory overhead rate
Accounting for actual and applied overheads and under/over absorbed
overheads
Allocation, apportionment and absorption of service departments overheads
Analysis of under/over absorption in terms of expenditure and volume
variance
Administrative and selling overheads
2. Costing systems
a) Job costing and batch costing
b) Process costing
c) Costing of joint and by-products
d) Marginal and absorption costing
3. Standard costing and variance analysis
a) Introduction to standard costing
b) Establishing standard costs
c) Calculation of variances
Material variances (Price, Usage, Mix and Yield variance)
Labour variances (Rate and efficiency variances)
Overheads (Three and four variance methods)
d) Analysis and interpretation of variance
Prescribed Books:
Study Text prescribed by ICAP
23
4. Business Economics
Learning Outcomes
Specification Grid
S. No. Syllabus Contents Area Weightage %
1 Basic Concepts of Economics 05 – 10
2 Micro-economics 25 – 35
3 Macro-economics 25 – 35
4 Banking System, Financial Markets and International trade 25 – 35
Total 100
24
g) Equilibrium of firms under various market and in short-term and long-term
h) Law of increasing returns and law of diminishing returns.
3. Macro-economics
a) Scope and limitations of macroeconomics
b) Circular flow of income
c) National Income and related concepts i.e. GDP, GNP, NNP, and DI
d) Three approaches to measurement of national income
e) Consumption, savings and investment functions.
f) Marginal propensity to consume and save
g) Multiplier and accelerator
h) Phases of business cycle
i) Inflation and unemployment
j) Fiscal Budget
k) Principles, methods and forms of taxation.
a) Banking System
Functions and demand for money
Types of banks and financial institutions and their functions
Credit formation by bank
Role of central bank
Monetary policy and its objectives
Islamic banking system
b) Financial Markets
Money Markets
Capital Markets
c) International Trade
Balance of Trade
Balance of Payment
Foreign exchange rate (fixed and floating) and its determination.
Factors affecting the size of international trades.
Prescribed Books:
Study Text prescribed by ICAP
25
Level -3
1. Database Management System
2. Audit and Assurance (PS)
3. Management Accounting
4. Performance Auditing
5. Business Communication & Report Writing
26
1. Database Management System
(With Books)
The main aim of this course is to introduce the basic level fundamental concepts necessary for
designing, using, and implementing database systems and applications. After the completion of
course candidate will be able to know:
Specification Grid
S. Syllabus Contents Area Weightage %
No.
i. DBMS Introduction 40
ii. ER Model 10
iii. Relational Model 10
iv. SQL 20
v. Storage & File Structure 20
Total 100
Note: The paper will consist of two parts, Part I: MCQs: 20and Part II: Subjective: 80 containing
short form questions to test basic knowledge of the subject. No technical questions concerning
programming will be asked.
Course Contents
Introduction
27
The Relational Model
The Network Model
The Hierarchical Model
o Physical Data Models
Life Cycle of Database
Instances and Schemes
Data Independence
Data Definition Language (DDL)
Data Manipulation Language (DML)
Database Manager
Database Administrator
Database Users
Entity-Relationship Model
Relational Model
28
o Example Queries
o Safety of Expressions
o Expressive Power of Languages
Modifying the Database
o Deletion
o Insertions
o Updating
Views
o View Definition
SQL
Background
Basic Structure
o The select Clause
o The where Clause
o The from Clause
o The Rename Operation
o Tuple Variables
o String Operations
o Ordering the Display of Tuples
o Duplicate Tuples
Set Operations
Aggregate Functions
Null Values
Derived Relations
o Views
Modification of the Database
o Deletion
o Insertion
o Updates
o Update of a view
Joined Relations
o Examples
o Join types and conditions
Data-Definition Language
o Domain Types in SQL
o Schema definition in SQL
29
Tertiary Storage
o Optical Disks
o Magnetic Tapes
Storage Access
o Buffer manager
o Buffer replacement policies
File Organization
o Fixed-Length Records
o Variable-Length Records
Byte string representation
Fixed-length representation
Organization of Records in Files
o Sequential File Organization
o Clustering File Organization
Data Dictionary Storage
30
2. Audit and Assurance (PS)
(With Books)
Learning Outcomes
Specification Grid
S. No. Syllabus Contents Area Weightage
1 Organization and Purpose of the Manual, Role of the Auditor-General, %
The Job of the Auditor.
2 DAGP Audit Standards 20
3 DAGP’s Annual Planning Process
4 The Audit Cycle 20
5 Planning The Audit
6 Activity And Resource Planning For Individual Audits 15
7 Conducting The Audit
8 Evaluating Audits Results
9 The Reporting Process
10 The Audit Report 15
11 Documentation And Working Papers
12 Audit Follow Up
13 Quality Assurance 15
14 Internal Controls 15
Total 100
31
Note: The foregoing weightage is for guidance purposes only and deviations in setting of paper
may be expected.
(A) Multiple Choice Questions 25%, (B) Practical application/ case studies 40% and (C)
Descriptive & short form questions having 35% weight age in the examinations. There
would be no choice in sections A and B, while section C will have 33% choice (2
questions from 3).
Course Contents
Purpose of the Audit manual
1.Organization and Purpose Types of audits dealt with
Audit entities dealt with
of the Manual
Accounting Responsibility Structure of the Government of
Pakistan
Stages of audit work dealt with
Organization of the manual
Links to other guidance material
Standard audit working paper kit
Need for professional judgment
Updating the Audit Manual
32
4. The Audit Cycle Introduction
General audit planning
Activity and Resource Planning
Roles and responsibilities
33
7. Conducting the Audit Introduction
Compliance Testing
Substantive Testing
Evidence
Matters to deal with during field work
Cause and Effect Analysis
Developing conclusions and Recommendations
Keeping entity official informed
Documenting the work performed
Custody and maintenance of working paper files
Quality assurance during field work
11. Documentation and The Need for Documentation and Working Paper Files
The Purpose of Working Paper Files
Working Papers
The Quality of Working Paper Files
Custody and Maintenance of the Working Paper Files
34
12. Audit Follow Up Introduction
Timing of the Follow Up
Determining the Desired Level of Assurance
Performing the Follow Up
Reporting the results of the Follow Up
Performing additional follow ups
35
3. Management Accounting
Learning Outcomes
Specification Grid
Course Contents
1. Introduction to management accounting
3. Performance analysis
a) Cost, volume and profit analysis
b) Break-even analysis
c) Working capital management (Cash, debtor, creditors and inventory management
techniques and policies)
d) Return on capital
36
e) Divisional performance
f) Transfer pricing
g) Performance analysis of non-profit and public welfare organization
4. Performance analysis
(a) Cost concepts in decision making
Relevant cost
Sunk cost
Opportunity cost / imputed cost
Replacement cost
Differential cost
b) Pricing decisions and pricing strategies
c) Make or buy decisions
d) Sell or process decision
e) Operate or shut down decision
f) Utilization of spare capacity
g) Pricing for special orders
Prescribed Books:
Study Text prescribed by ICAP
37
4. Performance Auditing
(With Books)
Learning Outcomes
Course Contents
38
3. Planning in Performance Audit
1. Understanding the Auditee 10
2. Designing the Audit – Audit Design Matrix
3. Setting Audit Objectives and Scope in Performance Auditing
4. Approach in Performance Auditing
5. Potential Impacts of Performance Auditing
6. Establishing Audit Criteria in Performance Auditing
4. Planning Stages in Performance Auditing
1. Preliminary Survey Report 25
(i) Introduction of Preliminary Survey Report (PSR)
(ii) Components of Preliminary Survey Report (PSR)
(iii) Defining the Audit Scope
(iv) Developing of Specific Audit Questions.
(v) Identification of Issues of Potential Significance
(vi) Assessing Auditability
(vii) Decision Point ‘Audit’ or ‘Not to Audit’
2. Audit Assignment Plan
(i) Introduction to Audit Assignment Plan
(ii) Reviewing and Deciding the Audit Objectives
(iii) Reviewing and Deciding the Audit Scope
(iv) Reviewing and Deciding the Audit Approach
(v) Reviewing and Determining the Issues of Potential
Significance
(vi) Development of Audit Criteria against Selected Issues
(vii) Finalizing Audit Assignment Plan
5. Execution in Performance Auditing
1. Audit Execution Cycle:
(i) Introduction to Audit Execution Cycle 20
(ii) Preparation of Audit Program (Step by Step Approach)
2. Evidence in Performance Auditing
(i) Definition
(ii) Sources
(iii) Categories
(iv) Qualities
(v) Types
(vi) Methods for Gathering and Analyzing Audit Evidence
(vii)Tools & Techniques for Gathering Audit Evidence
(viii)Techniques for Analyzing Audit Evidence
(ix) Documenting Audit Evidence
3. Internal Controls
(i) Definition of Internal Controls
(ii) Sources of Internal Controls
(iii) Sufficiency of Internal Controls
(iv) Relevance of Internal Controls
(v) Implementation of Internal Controls
(vi) Evaluation of Internal Controls
(vii)Reporting on Internal Controls in PA
4. Data Analysis
Types of Data and its analysis in Performance Auditing.
39
5. Finalizing Auditing Activities
(i) Incorporating Auditee Response
(ii) Development of Preliminary Audit Findings
(iii) Drawing Conclusions
(iv) Making Recommendations
6. Reporting in Performance Audit
(i) Report Writing in Performance Auditing 15
(ii) Quality Control and Quality Assurance
(iii) Mechanisms in Performance Auditing
(iv) Audit Impact Analysis and Lessons Learned
(v) Follow Up in Performance Auditing within the SAI/PAC
6 Performance Audit in IT Environment 10
Overview of Performance Audit Cycle
Total 100
Note: Question paper will consist of MCQs: 20 marks and Subjective:80 marks containing
scenario based questions, case study/ workshop type question(s), short form questions,
commentary, etc.
40
5. Business Communication and Report Writing
Level: 3 Subject: 5 Marks: 100
Learning Outcomes
Specification Grid
Course Contents
1. Fundamentals of Communication
41
2. Inter-Personal and Intrapersonal Skills
b) Axioms and purposes of Inter-personal communication
c) Forms of Communication
Oral Communication
Written Communication
d) Listening skills
e) Non-verbal Communication
f) Ethics and Inter-personal Communication
g) Basic aspects of Intra-personal (self-concept, perception and expectation).
Office Note
Précis writing in Public / Corporate Sector
Drafts of different types of office correspondence
Draft Para and Report writing in Public Sector
Introduction to Business Reports ( objectives, common types, contents, process )
Short Business Report
Long Report
Summary for the President/Prime Minister, Governor/Chief Minister, Minister, etc.
Reports of different types including Audit Reports, Inquiry Reports of Disciplinary
Cases, etc
42
Prescribed Books:
Study text to ICAP
Secretariat Instruction by Management Services Division, Cabinet Secretariat
(Manual of Civil Secretariat Instructions) and Rules of Business
Précis and Report Writing by Murphy
Types of Communication by A.A.Zaidi.
43
Computer Competency Practical Training
Level: 3
The training is prerequisite for issuance of PIPFA certificate. The training will be organized at
Pakistan Audit and Accounts Academy for DAGP trainees.
Learning Outcomes
After completion of training the trainee will be able to gain skill of Office Management
Information System. He will also able to generate reports from SAP and gain foundation level
skill of Audit Command Language.
44
Level -4
GAA Branch
1. Service Rules (Theory)
2. Service Rules (Application)
3. Public Works Accounts Rules & Procedures (Theory)
4. Public Works Accounts Rules & Procedures (Application)
5. Provincial Receipts and Expenditure & Receipts of
Autonomous Bodies (Application)
45
1. Service Rules (Theory)
Level: 4 Subject: 1 Marks: 100
Learning Outcomes
1. Know basic laws and rules constituted in consonance with the Constitution of the
Islamic Republic of Pakistan
2. Understand Fundamental Rules relating to terms and conditions of service in
government, admissibility of pay and allowances to government servants and fringe
benefits available to them in the shape of leave, pension etc while in service and after
retirement.
3. Exercise checks and balances devised to control the authority and powers of government
functionaries in the matter of personal management and public funds.
4. Acquire knowledge and skill to hold position of a supervisory officer of a section in any
accounts and audit office.
Specification Grid
S. No. Syllabus Contents Area Weightage %
1 Terms and Conditions of Civil Servants 20
2 Pay and Allowances 20
3 TA Rules/Leave Rules 20
4 Pension 20
5 General Provident Fund , Benevolent Fund and Group Insurance 20
Total 100
Notes:
1. The subject is Common for trainees of Federal and Provincial Governments. The syllabus has
been designed keeping in view Federal Government rules. While coaching, the faculty will
cover all topics of Course Contents with reference to provincial laws, rules, etc as well.
Questions based upon Federal and/or provincial laws/rules may be asked in examination
2. The Paper will consist of two parts, Part 1: MCQs of 20 marks and Part II: Subjective of 80
marks containing scenario based questions, short form questions etc.
46
Course Contents
47
4 Leave Rules
Earning and accumulation of leave
Various types of leave
Extension of leave
Leave Account, calculation of leave, preparation of leave accounts, grant of leave
with or without MC, encashment of LPR
5 Pension
Basic conditions for grant of pension
Minimum length of service for pension
Classification and categorization of pensions
Emoluments reckonable for pension
Qualifying and non-qualifying service for pension
Family members and distribution of pension
Commutation and Gratuity
Death / Disability pension
Calculation of gross pension, commutation, gratuity, net pension, family pension
(in service and after retirement death cases), increases on pension
Other retiring benefits in accordance with Prime Minister’s Assistance Package
to the families of Government servants who die while in service
Preparation of pension papers
6 General Provident Fund
Statutory provisions
GP Fund Rules
Constitution of the Fund, Nomination, Subscriptions
Allotment of number and maintenance of GPF Account
Transfer of GPF balances from one Accounts Office to other
Refundable and Non-refundable advances from GPF accounts, final payment of GPF
Calculation of profit on GPF Accounts, maintenance of GPF Ledgers ( manual and
computerized)
7 Group Insurance and Benevolent Fund
Method of deduction of GI and BF monthly contributions from salaries
Payment of Group Insurance and monthly Benevolent Fund Grants
Farewell Grant
Educational scholarships / marriage and other grants
Prescribed Books:
1. ESTACODE
2. Handbook of DDOs
3. TA Rules
4. Leave Rules, 1980
5. Compendium of Pay and Allowances
6. Compilation of Pension
7. GP Fund Rules
8. Benevolent Fund and Group Insurance Rules
48
9. Civil Servants Act 1973.
10. Government Servants (Efficiency and Disciplinary) Rules 1973
11. Civil Servants (Appointment, Promotion and Transfer) Rules, 1973
12. Civil Servants (Appeal) Rules, 1977
13. Civil Servants (Seniority) Rules, 1993
14. Civil Servants (Confirmation) Rules, 1993
15. Initial Appointment to Civil Posts (Relaxation of Upper Age Limit) Rules,1993
16. Removal from Service (Special Powers) Ordinance, 2000
17. Fundamental Rules & Supplementary Rules
18. Civil Service Regulations.
19. All relevant provincial laws, rules, etc.
49
2. Service Rules
(Application-With Books)
Learning Outcomes
1. Know basic laws and rules constituted in consonance with the Constitution of the
Islamic Republic of Pakistan
2. Understand Fundamental Rules relating to terms and conditions of service in
government, admissibility of pay and allowances to government servants and fringe
benefits available to them in the shape of leave, pension etc while in service and after
retirement.
3. Exercise checks and balances devised to control the authority and powers of
government functionaries in the matter of personal management and public funds.
4. Acquire knowledge and skill to hold position of a supervisory officer of a section in any
accounts and audit office.
Specification Grid
Notes:
1. The subject is Common for trainees of Federal and Provincial Governments. The syllabus has
been designed keeping in view Federal Government rules. While coaching, the faculty will
cover all topics in Course Contents with reference to provincial laws, rules, etc. Questions
based upon Federal and/or provincial laws, rules, etc. may be asked in examination.
2. The paper will consist of questions of Numerical in nature, Practical working e.g. Preparation
of Pay Bill, Leave Account, TA Bill, LPC, Pension Calculation, Scenario based questions,
case study and Commentary etc.
50
Course Contents
51
4 Leave Rules
Earning and accumulation of leave
Various types of leave
Extension of leave
Leave Account, calculation of leave, preparation of leave accounts, grant of leave
with or without MC, encashment of LPR
5 Pension
Basic conditions for grant of pension
Minimum length of service for pension
Classification and categorization of pensions
Emoluments reckonable for pension
Qualifying and non-qualifying service for pension
Family members and distribution of pension
Commutation and Gratuity
Death / Disability pension
Calculation of gross pension, commutation, gratuity, net pension, family pension
(in service and after retirement death cases), increases on pension
Other retiring benefits in accordance with Prime Minister’s Assistance Package
to the families of Government servants who die while in service
Preparation of pension papers
6 General Provident Fund
Statutory provisions
GP Fund Rules
Constitution of the Fund, Nomination, Subscriptions
Allotment of number and maintenance of GPF Account
Transfer of GPF balances from one Accounts Office to other
Refundable and Non-refundable advances from GPF accounts, final payment of GPF
Calculation of profit on GPF Accounts, maintenance of GPF Ledgers ( manual and
computerized)
7 Group Insurance and Benevolent Fund
Method of deduction of GI and BF monthly contributions from salaries
Payment of Group Insurance and monthly Benevolent Fund Grants
Farewell Grant
Educational scholarships / marriage and other grants
52
Prescribed Books (allowed during examination)
1. ESTACODE
2. Handbook of DDOs
3. TA Rules
4. Leave Rules, 1980
5. Compendium of Pay and Allowances
6. Compilation of Pension
7. GP Fund Rules
8. Benevolent Fund and Group Insurance Rules
9. Civil Servants Act 1973.
10. Government Servants (Efficiency and Disciplinary) Rules 1973
11. Civil Servants (Appointment, Promotion and Transfer) Rules, 1973
12. Civil Servants (Appeal) Rules, 1977
13. Civil Servants (Seniority) Rules, 1993
14. Civil Servants (Confirmation) Rules, 1993
15. Initial Appointment to Civil Posts (Relaxation of Upper Age Limit) Rules,1993
16. Removal from Service (Special Powers) Ordinance, 2000
17. Fundamental Rules & Supplementary Rules
18. Civil Service Regulations.
19. All relevant provincial laws, rules etc.
53
3. Public Works Accounts Rules & Procedures
(Theory)
Specification Grid
Note: The Paper will consist of two parts, Part 1: MCQs of 20 marks and Part II: Subjective of
80 marks containing scenario based questions, short form questions etc.
Course Contents
1. Accounts
Establishment and miscellaneous matters, Duties of PWD officers, works buildings and stores,
relation with account offices, Organizational structure, Definitions, General outline of system of
accounts, Divisional Accountant and his duties, Cash accounts, Modes of obtaining cash from
treasuries and manner of payments, maintenance of cash book, Stores accounts quality and value
accounts, tools and plant, Transfer entries, Revenue Receipts, Works Accounts, muster roll,
measurement book, payment to suppliers and contractors, Issue of materials, adjustments, works
abstracts, register of works and contractor’s ledger, suspense account, Accounts records for lump
sum contracts, Manufacturing accounts, Workshop accounts, Deposit Works, Non- Government
Works, Transactions with other divisions, departments and governments, Accounts returns of
Sub Divisional Officers, Administrative Approval, Technical Sanction, Preparation of PC-I and
Project Appraisal.
54
2. Audit of Public Works
General principles and rules of audit, Audit of expenditure, Objective of audit of expenditure,
audit against provision of funds, audit of sanctions to expenditure, audit against rules and orders
(regularity) audit against propriety, Audit of receipt and Accounts of stores and stock, Works
audit, Preliminary audit by Divisional Accounts Officer, Audit in audit office, Test audit at the
periodical inspection of Divisional office, Works Audit Register, audit of vouchers and schedule
dockets, audit of works Accounts, audit of remittances and suspense heads, Results of audit,
Advance Para, Draft Para.
Salient features of scheme of departmentalization of Pak PWD with regard to accounts and audit
Prescribed Books:
1. CPWA Code
2. CPWD Code
3. Book of Forms referred in CPWA Code
4. Audit Code (Only relevant chapters)
5. Account Code Vol.III (Only works relevant portion)
6. Financial Audit Manual (Only portion relevant to the syllabus)
7. Chart of Accounts
8. Scheme of Departmentalization of Accounts of Pak PWD
9. Revised System of Financial Control and Budgeting/ Delegation of Financial Powers
Rules.
10. Sectorial Audit Guidelines relating to Public Work
11. Withholding Tax Rates
55
4. Public Works Accounts Rules & Procedures
(Application-With Books)
Specification Grid
The paper will consist of questions in Numerical in nature, Practical Working e.g. Contractor’s
Bill, Contractor’s Ledger, Cash Book, Scenario based questions, case studies, and Commentary
etc.
Course Contents
1. Accounts
Establishment and miscellaneous matters, Duties of PWD officers, works buildings and stores,
relation with account offices, Organizational structure, Definitions, General outline of system of
accounts, Divisional Accountant and his duties, Cash accounts, Modes of obtaining cash from
treasuries and manner of payments, maintenance of cash book, Stores accounts quality and value
accounts, tools and plant, Transfer entries, Revenue Receipts, Works Accounts, muster roll,
measurement book, payment to suppliers and contractors, Issue of materials, adjustments, works
abstracts, register of works and contractor’s ledger, suspense account, Accounts records for lump
sum contracts, Manufacturing accounts, Workshop accounts, Deposit Works, Non -Government
Works, Transactions with other divisions, departments and governments, Accounts returns of
Sub Divisional Officers, Administrative Approval, Technical Sanction, Preparation of PC-I and
Project Appraisal.
56
2. Audit of Public Works
General principles and rules of audit, Audit of expenditure, Objective of audit of expenditure,
audit against provision of funds, audit of sanctions to expenditure, audit against rules and orders
(regularity), audit against propriety, Audit of receipt and Accounts of stores and stock, Works
audit, Preliminary audit by Divisional Accounts Officer, Audit in audit office, Test audit at the
periodical inspection of Divisional office, Works Audit Register, audit of vouchers and schedule
dockets, audit of works Accounts, audit of remittances and suspense heads, Results of audit,
Advance Para, Draft Para.
Salient features of scheme of departmentalization of Pak PWD with regard to accounts and audit
Note
57
5. Provincial Receipts and Expenditure &
Receipts of Autonomous Bodies
(Application-With Books)
Specification Grid
3. Autonomous Bodies 40
ii. Universities : 20
iii. BISE : 10
iv. Other autonomous bodies: 10
Total 100
Note: The paper will be Subjective containing scenario based questions, short form questions,
numerical/commentary, etc.
58
Course Contents
A. PROVINCIAL RECEIPTS
1. Registration
2. Stamp Duty
3. Land Revenue
4. Water Rates(Recovery)
1. Water Rates(Assessment)
2. Electricity Duty
B. AUTONOMOUS BODIES
1. Two universities
2. Two Board of Intermediate and Secondary Education
3. Two other autonomous bodies
59
Level -4
Defence Audit Branch
1. Works (MES) (Theory & Application)
2. Pay, Pension & TA Rules (Theory and Application)
3. Military Accounting Procedure (Theory & Application)
4. Store Accounting & Contract Evaluation. (Theory &
Application)
60
1. Works (MES)
(Theory & Application)
Specification Grid
S.No. Syllabus Contents Area Weightage %
1. Administrative, financial and technical control 16
2. Execution of works 18
3. Contracts 18
4. Recoveries and receipts 16
5. i. Deposit works 16
ii. Provision of
stores
6. Audit of works 16
Total 100
Note:
There will be two separate papers, one ‘Theoretical’ of 40 marks and the other of
‘Application’ of 60 marks.
Books will be allowed in Application Paper only.
Course Contents
1. Administrative, financial and technical control.
2. Execution of works (sites, methods, orders for work, progress, completion &
inspection)
3. Contracts (types of contracts, tenders, acceptance and amendments)
4. Recoveries and receipts (recovery of rent, electricity, suigas, water and furniture
charges and cash receipts).
61
5. Works accounts (construction accounts, bills, cash assignment, imprest, payments
etc).
6. Deposit works (advances and deposits etc).
7. Provision of store (issuance, care and maintenance, disposal of store, store
accounts).
8. Audit of Works (MES).
i. MES Regulations
ii. MES local audit manual
iii. Quarters and Rents
iv. FR Vol-I &Vol-II (Portions relating to MES)
v. Military Audit Code
vi. MES Unit Accountant Manual.
vii. Sectoral Audit Guidelines relevant to MES
62
2. Pay, Pension & TA Rules
(Theory & Application)
On successful completion of this paper candidate will be able to understand and exercise to apply
the following:
1. Fixation of pay
2. Admissible allowances
3. Calculation / Maintenance of leave account
4. Joining time, admissibility of TA/DA for temporary duty, permanent transfer and
other nature of duties.
5. Calculation of different type of pension.
Specification Grid
Note:
There will be two separate papers, one ‘Theory’ of 40 marks and the other ‘Application’
of 60 marks.
Books will be allowed in Application Paper only.
Course Contents
Pay:
Pay and allowances of commissioned officers, nursing services, civilians, JCO’s, Ors,
reservists, re-employed, religious and casual personnel, leave.
Pension:
63
TA: Passage regulations, TA rules and leave rules
64
3. Military Accounting Procedure
(Theory and Application)
Learning Outcomes
To acquaint candidates with working knowledge of concepts, procedures and practices of
accounting being followed in Pakistan Military Accounts Department to enable them to carry
out financial attest of accounts in fulfillment of constitutional obligation of the DAGP.
Specification Grid
Note:
There will be two separate papers, one Theoretical of 40 marks and the other of
Application of 60 marks.
Books will be allowed in Application Paper only.
Course Contents
1. General Principles and Methods of Accounts
Functions of Controllers in relation to Defence Accounts, General outlines of the system
of accounts, General principles and methods of accounts Deposits, Advances, Transfer
Entries, Exhibitions of Recoveries in Government Accounts, Exhibition of Losses in
Government Accounts, Inter-Departmental Transfers.
65
2. Exchange Accounts
General Rules and Procedures applicable to Exchange Accounts, Adjustments with
foreign Governments and States acceded to Pakistan, form and treatment of civil
exchange accounts, Special procedure applicable to Military Exchange Accounts,
Accounting of remittances/adjustment of Defence adjustments abroad,
3. Compilation and Consolidation of Accounts
Compilation and consolidation of accounts Check of classification and review of
compilation, Military Ledger, Verification of Balances.
4. Financial attest of Accounts
66
4. Store Accounting & Contract Evaluation
(Theory & Applications)
Learning Outcomes
Specification Grid
Note:
There will be two separate papers, one ‘Theoretical’ of 50 marks and the other of
Application of 50 marks.
Books will be allowed in Application Paper only.
Course Contents
i. Accounting of stores in supply and store depots / unit and formations.
ii. Trading accounts of manufacturing establishments.
iii. Evaluation of contracts of procurements in the light of Public Procurement Rules,
Contract Act and other applicable rules.
iv. Local and central stores, purchase and issues, Bills and vouchers.
v. Evaluation and accounts of stores.
vi. Losses and disposal of unserviceable stores.
67
vii. Store verification, accounting of store in ordnance, ammunition, engineering and
medical stores depots and military farms.
68
Level -4
PT&T Audit Branch
1. Service Rules (Application)
2. Postal Accounts Rules and Procedures
3. Telecommunication Rules, Accounts and Procedures
4. Postal & Telecom Works Rules and Procedures
69
1. Service Rules
(Application-With Books)
Learning Outcomes
1. Know basic laws and rules constituted in consonance with the Constitution of the Islamic
Republic of Pakistan
2. Understand Fundamental Rules relating to terms and conditions of service in
government, admissibility of pay and allowances to government servants and fringe
benefits available to them in the shape of leave, pension etc. while in service and after
retirement.
3. Exercise checks and balances devised to control the authority and powers of government
functionaries in the matter of personal management and public funds.
4. Acquire knowledge and skill to hold position of a supervisory officer of a section in any
accounts and audit office.
Specification Grid
Course Contents
S. No. Course Contents
1 Terms and Conditions of Civil Servants
Statutory provisions regarding terms and conditions of service of civil servants –
Civil Servants Act 1973
Terms and conditions of appointment of public servants and probationers
Deputation, Foreign Service
Pension Contribution, Apportionment of Pension (between Federal and
Provincial Governments) and Capitalized Value of Pension
Seniority Rules-1993 with time to time amendments
70
Seniority Rules relating to Service Groups
Appointment, Promotion and Transfer Rules, 1973
Definitions as contained in FR & SR Vol-I and II
Medical certificate of fitness to join a new post
Lien
Age limit for appointments and age relaxation rules
Government Servants Conduct Rules, 1964
Government Servants Efficiency & Discipline Rules, 1973
Procedure of departmental proceedings against government servants, Suspension,
Reinstatement and Appeals etc.
Resignation from service
Combination of appointments (additional charge and current charge appointments)
Contract Service – Regularization of contract into regular service
Joining Time – provisions in FR&SR.
Admissibility of joining time
Calculation of joining time and joining time pay
2 Pay and Allowances
Statutory provisions regarding pay and allowances
Fixation of pay on initial appointments, revision of pay scales, promotions, acting
charge appointment, officiating appointments, up-gradations, demotion,
protection of pay, appointment from lower to higher and higher to lower pay
scales, etc.
Adhoc appointments, current charge, additional charge appointments
Grant of annual increments, increment in the year of retirement, personal pay beyond
maximum of pay scales
Fixation of pay on initial appointments, promotions, adhoc appointments, current
charge, additional charge and officiating appointments, re-fixation of pay on
presumptive basis, anomaly etc
House Rent, Conveyance, Dearness and other allowances
Preparation of pay slip, last payment certificate, service statement
3 TA Rules
TA Rules, TA on Tour, Transfer, Retirement etc.
TA Rules for foreign tours
Preparation of TA Bills
4 Leave Rules
Earning and accumulation of leave
Various types of leave
Extension of leave
Leave Account, calculation of leave, preparation of leave accounts, grant of leave
with or without MC, encashment of LPR
5 Pension
Basic conditions for grant of pension
Minimum length of service for pension
Classification and categorization of pensions
Emoluments reckonable for pension
Qualifying and non-qualifying service for pension
Family members and distribution of pension
71
Commutation and Gratuity
Death / Disability pension
Calculation of gross pension, commutation, gratuity, net pension, family pension
(in service and after retirement death cases), increases on pension
Other retiring benefits in accordance with Prime Minister’s Assistance Package
to the families of Government servants who die while in service
Preparation of pension papers
6 General Provident Fund
Statutory provisions
GP Fund Rules
Constitution of the Fund, Nomination, Subscriptions
Allotment of number and maintenance of GPF Account
Transfer of GPF balances from one Accounts Office to other
Refundable and Non-refundable advances from GPF accounts, final payment of GPF
Calculation of profit on GPF Accounts, maintenance of GPF Ledgers ( manual and
computerized)
7 Group Insurance and Benevolent Fund
Method of deduction of GI and BF monthly contributions from salaries
Payment of Group Insurance and monthly Benevolent Fund Grants
Farewell Grant
Educational scholarships / marriage and other grants
1. ESTACODE
2. Handbook of DDOs
3. TA Rules
4. Leave Rules, 1980
5. Compendium of Pay and Allowances
6. Compilation of Pension
7. GP Fund Rules
8. Benevolent Fund and Group Insurance Rules
9. Civil Servants Act 1973.
10. Government Servants (Efficiency and Disciplinary) Rules 1973
11. Civil Servants (Appointment, Promotion and Transfer) Rules, 1973
12. Civil Servants (Appeal) Rules, 1977
13. Civil Servants (Seniority) Rules, 1993
14. Civil Servants (Confirmation) Rules, 1993
15. Initial Appointment to Civil Posts (Relaxation of Upper Age Limit) Rules,1993
16. Removal from Service (Special Powers) Ordinance, 2000
17. Fundamental Rules & Supplementary Rules
18. Civil Service Regulations
19. All relevant provincial laws, rules, etc.
72
2. Postal Accounts Rules and Procedures
(With Books)
On successful completion of this paper, the candidate will be able to understand and apply:
1. General Principles & Rules of system of PPO Accounts, Allocation of expenditure between
Capital & Fund, Revenues Receipts, Pay & Allowances and other allied employees related
expenses.
2. Legislative enactments containing Post Offices Act 1898, Statuary Rules & Notifications.
3. General Regulations applicable to different branches of the Department viz Post Office
Mail Sorting and Transportation.
4. Special regulations of issue, payment, Void Money Orders, and Saving Bank/ Saving
Certificates work rules.
5. Post Office Certificates Ordinance/Rules and Government Saving Bank Act, 1873.
6. Post Office Insurance Fund Rules.
7. Contract Implement/Execution.
Specification Grid and Course Contents
The paper will consist of two parts, Part 1 of 25 marks: MCQs, True/False and short form
questions. Part-II of 75 marks covering scenario based questions and Numerical / Practical,
Commentary questions, etc.
74
3. Telecommunication Rules, Accounts and Procedures
(With Books)
Learning Outcomes
On successful completion of this paper, the candidate will be able to understand, prepare and apply.
76
4. Postal and Telecommunication Works Rules and
Procedures
(With Books)
Learning Outcomes
On successful completion of this paper, the candidate will be able to understand the rules and
regulations regarding works of Postal and Telecommunication and conduct audit thereof.
Note:
Paper will consist of two parts, Part 1: MCQs of 20 marks and Part II: Subjective of 80 marks.
Subjective part will cover scenario based questions, numerical, commentary and short form
questions etc.
78
1. Service Rules
(Application-With Books)
Learning Outcomes
1. Know basic laws and rules constituted in consonance with the Constitution of the Islamic
Republic of Pakistan
2. Understand Fundamental Rules relating to terms and conditions of service in
government, admissibility of pay and allowances to government servants and fringe
benefits available to them in the shape of leave, pension etc while in service and after
retirement.
3. Exercise checks and balances devised to control the authority and powers of government
functionaries in the matter of personal management and public funds.
4. Acquire knowledge and skill to hold position of a supervisory officer of a section in any
accounts and audit office.
Specification Grid
The paper will consist of questions of Numerical in nature, Practical working e.g. Preparation of
Pay Bill, Leave Account, TA Bill, LPC, Pension Calculation, Scenario based questions, case study
and Commentary etc.
Course Contents
79
Seniority Rules relating to Service Groups
Appointment, Promotion and Transfer Rules, 1973
Definitions as contained in FR & SR Vol-I and II
Medical certificate of fitness to join a new post
Lien
Age limit for appointments and age relaxation rules
Government Servants Conduct Rules, 1964
Government Servants Efficiency & Discipline Rules, 1973
Procedure of departmental proceedings against government servants, Suspension,
Reinstatement and Appeals etc.
Resignation from service
Combination of appointments (additional charge and current charge appointments)
Contract Service – Regularization of contract into regular service
Joining Time – provisions in FR&SR.
Admissibility of joining time
Calculation of joining time and joining time pay
2 Pay and Allowances
Statutory provisions regarding pay and allowances
Fixation of pay on initial appointments, revision of pay scales, promotions, acting
charge appointment, officiating appointments, up-gradations, demotion,
protection of pay, appointment from lower to higher and higher to lower pay
scales, etc.
Adhoc appointments, current charge, additional charge appointments
Grant of annual increments, increment in the year of retirement, personal pay beyond
maximum of pay scales
Fixation of pay on initial appointments, promotions, adhoc appointments, current
charge, additional charge and officiating appointments, re-fixation of pay on
presumptive basis, anomaly etc
House Rent, Conveyance, Dearness and other allowances
Preparation of pay slip, last payment certificate, service statement
3 TA Rules
TA Rules, TA on Tour, Transfer, Retirement etc.
TA Rules for foreign tours
Preparation of TA Bills
4 Leave Rules
Earning and accumulation of leave
Various types of leave
Extension of leave
Leave Account, calculation of leave, preparation of leave accounts, grant of leave
with or without MC, encashment of LPR
5 Pension
Basic conditions for grant of pension
Minimum length of service for pension
Classification and categorization of pensions
Emoluments reckonable for pension
Qualifying and non-qualifying service for pension
Family members and distribution of pension
80
Commutation and Gratuity
Death / Disability pension
Calculation of gross pension, commutation, gratuity, net pension, family pension
(in service and after retirement death cases), increases on pension
Other retiring benefits in accordance with Prime Minister’s Assistance Package
to the families of Government servants who die while in service
Preparation of pension papers
6 General Provident Fund
Statutory provisions
GP Fund Rules
Constitution of the Fund, Nomination, Subscriptions
Allotment of number and maintenance of GPF Account
Transfer of GPF balances from one Accounts Office to other
Refundable and Non-refundable advances from GPF accounts, final payment of GPF
Calculation of profit on GPF Accounts, maintenance of GPF Ledgers ( manual and
computerized)
7 Group Insurance and Benevolent Fund
Method of deduction of GI and BF monthly contributions from salaries
Payment of Group Insurance and monthly Benevolent Fund Grants
Farewell Grant
Educational scholarships / marriage and other grants
1. ESTACODE
2. Handbook of DDOs
3. TA Rules
4. Leave Rules, 1980
5. Compendium of Pay and Allowances
6. Compilation of Pension
7. GP Fund Rules
8. Benevolent Fund and Group Insurance Rules
9. Civil Servants Act 1973.
10. Government Servants (Efficiency and Disciplinary) Rules 1973
11. Civil Servants (Appointment, Promotion and Transfer) Rules, 1973
12. Civil Servants (Appeal) Rules, 1977
13. Civil Servants (Seniority) Rules, 1993
14. Civil Servants (Confirmation) Rules, 1993
15. Initial Appointment to Civil Posts (Relaxation of Upper Age Limit) Rules,1993
16. Removal from Service (Special Powers) Ordinance, 2000
17. Fundamental Rules & Supplementary Rules
18. Civil Service Regulations
19. All relevant provincial laws, rules etc.
81
2. Income Tax Laws
(With Books)
Learning Outcomes
Specification Grid
2. Assessment 20
3. Head of Income 20
4. Collection and Recovery of Tax 20
5. Miscellaneous 20
Total 100
Note:
Paper will consist of two parts, Part 1: MCQs of 20 marks and Part II Subjective of 80 marks.
Subjective part will cover scenario based questions, numerical, commentary and short form
questions etc.
Course Contents
Income Tax Law
1. History and Scope of Income Tax Laws
2. Definitions under section-2 of Income Tax Ordinance, 2001
3. Person as per section-80 of Income Tax Ordinance, 2001
4. Resident and Non-resident under section-81
5. Resident Individual under section-82
6. Resident Company under section-84
Assessment
1. Minimum Tax u/s 113
2. Assessment u/s 120
3. Best judgment u/s 121
4. Amendment of Assessment u/s 122
5. Provisional Assessment u/s 123
82
6. Evidence of Assessment
7. Rectification of mistakes u/s 221
Heads of Income
1. Salary
2. Income from Property
3. Income from Business
4. Capital Gains
5. Income from Other Sources
Collection & Recovery of Tax
1. Collection of tax at source under all sections concerned
2. Payment of tax along-with return under section-137
3. Payment of tax on demand
4. Default surcharge and penalties
5. Refund and Tax Credit
Miscellaneous
1. Income tax return under section-114
2. Statement under section-115(4)
3. Wealth statement under section-116
4. Statement under section-165
5. Disclosure of information by public servant under section-216(d) & (c)
6. Service of notices
83
3. Sales Tax Act and Rules
(Application-With Books)
Learning Outcomes
Specification Grid
Note:
Paper will consist of two parts, Part 1: MCQs of 20 marks and Part II: Subjective of 80 marks
containing scenario based questions covering numerical questions, commentary, short notes/short
form questions etc.
Course Contents
i) The Sales Tax Act,1990 (as amended upto last Finance Act)
84
ii) The Sales Tax Rules, 2006 (as amended upto last Finance Act)
Definitions
Chapter-I : Registration (Rules 3 to 12)
Chapter-II : Filing of Returns (Rule 14 to 28)
Chapter-III : Credit and Debt Note (Rule 19 to 23)
Chapter-IV : Apportionment of Input Tax (Rule 24 & 25)
Chapter-V : Refund (Rules 26 to 39)
Chapter-IX : Recovery of Arrear (Rules 70 to 149)
iii) The Customs Act, 1969 (as amended upto last Finance Act)
Definitions
First Schedule (Customs Tariff for classification)
85
4. Federal Excise Duty & Revenue Accounting
(With Books)
Learning Outcomes
Specification Grid
Note:
Paper will consist of two parts, Part 1: MCQs of 20 marks and Part II: Subjective of 80 marks.
Subjective part will cover scenario based questions, numerical, commentary and short form
questions etc.
Course Contents
(A) FEDERAL EXCISE DUTY (50 Marks)
i) The Federal Excise Act,2005 (as amended upto last Finance Act)
ii) Federal Excise Rules, 2005 (as amended upto last Finance Act)
86
(B) REVENUE ACCOUNTING (50 Marks)
iv) Accounting
87
Level -4
Customs Audit Branch
1. Service Rules (Application)
2. Customs Laws and Allied Taxes (Theory)
3. Customs Laws and Allied Taxes (Application)
4. Petroleum and Other Indirect Taxes (ICT) (Application)
88
1. Service Rules
(Application- with books)
1. Know basic laws and rules constituted in consonance with the Constitution of the Islamic
Republic of Pakistan
2. Understand Fundamental Rules relating to terms and conditions of service in
government, admissibility of pay and allowances to government servants and fringe
benefits available to them in the shape of leave, pension etc. while in service and after
retirement.
3. Exercise checks and balances devised to control the authority and powers of government
functionaries in the matter of personal management and public funds.
4. Acquire knowledge and skill to hold position of a supervisory officer of a section in any
Accounts and Audit Office.
Specification Grid
Note:
The paper will consist of questions of Numerical in nature, Practical working e.g. Preparation of
Pay Bill, Leave Account, TA Bill, LPC, Pension Calculation, Scenario based questions, case study
and Commentary etc.
Course Contents
S. No. Course Contents
1 Terms and Conditions of Civil Servants
Statutory provisions regarding terms and conditions of service of civil servants –
Civil Servants Act 1973
Terms and conditions of appointment of public servants and probationers
Deputation, Foreign Service
Pension Contribution, Apportionment of Pension (between Federal and
Provincial Governments) and Capitalized Value of Pension
Seniority Rules,1993 with time to time amendments
89
Seniority Rules relating to Service Groups
Appointment, Promotion and Transfer Rules, 1973
Definitions as contained in FR & SR Vol-I and Vol-II
Medical certificate of fitness to join a new post
Lien
Age limit for appointments and age relaxation rules
Government Servants Conduct Rules, 1964
Government Servants Efficiency & Discipline Rules, 1973
Procedure of departmental proceedings against government servants, Suspension,
Reinstatement and Appeals etc.
Resignation from service
Combination of appointments (additional charge and current charge appointments)
Contract Service – Regularization of contract into regular service
Joining Time – provisions in FR&SR.
Admissibility of joining time
Calculation of joining time and joining time pay
2 Pay and Allowances
Statutory provisions regarding Pay and Allowances
Fixation of pay on initial appointments, revision of pay scales, promotions, acting
charge appointment, officiating appointments, up-gradations, demotion,
protection of pay, appointment from lower to higher and higher to lower pay
scales, etc.
Adhoc appointments, current charge, additional charge appointments
Grant of annual increments, increment in the year of retirement, personal pay beyond
maximum of pay scales
Fixation of pay on initial appointments, promotions, adhoc appointments, current
charge, additional charge and officiating appointments, re-fixation of pay on
presumptive basis, anomaly etc
House Rent, Conveyance, Dearness and other allowances
Preparation of pay slip, last payment certificate, service statement
3 TA Rules
TA Rules, TA on Tour, Transfer, Retirement etc.
TA Rules for foreign tours
Preparation of TA Bills
4 Leave Rules
Earning and accumulation of leave
Various types of leave
Extension of leave
Leave Account, calculation of leave, preparation of leave accounts, grant of leave
with or without MC, encashment of LPR
5 Pension
Basic conditions for grant of pension
Minimum length of service for pension
Classification and categorization of pensions
Emoluments reckonable for pension
Qualifying and non-qualifying service for pension
Family members and distribution of pension
90
Commutation and Gratuity
Death / Disability pension
Calculation of gross pension, commutation, gratuity, net pension, family pension
(in service and after retirement death cases), increases on pension
Other retiring benefits in accordance with Prime Minister’s Assistance Package
to the families of Government servants who die while in service
Preparation of pension papers
6 General Provident Fund
Statutory provisions
GP Fund Rules
Constitution of the Fund, Nomination, Subscriptions
Allotment of number and maintenance of GPF Account
Transfer of GPF balances from one Accounts Office to other
Refundable and Non-refundable advances from GPF accounts, final payment of GPF
Calculation of profit on GPF Accounts, maintenance of GPF Ledgers ( manual and
computerized)
7 Group Insurance and Benevolent Fund
Method of deduction of GI and BF monthly contributions from salaries
Payment of Group Insurance and monthly Benevolent Fund Grants
Farewell Grant
Educational scholarships / marriage and other grants
1. ESTACODE
2. Handbook of DDOs
3. TA Rules
4. Leave Rules, 1980
5. Compendium of Pay and Allowances
6. Compilation of Pension
7. GP Fund Rules
8. Benevolent Fund and Group Insurance Rules
9. Civil Servants Act 1973.
10. Government Servants (Efficiency and Disciplinary) Rules 1973
11. Civil Servants (Appointment, Promotion and Transfer) Rules, 1973
12. Civil Servants (Appeal) Rules, 1977
13. Civil Servants (Seniority) Rules, 1993
14. Civil Servants (Confirmation) Rules, 1993
15. Initial Appointment to Civil Posts (Relaxation of Upper Age Limit) Rules,1993
16. Removal from Service (Special Powers) Ordinance, 2000
17. Fundamental Rules & Supplementary Rules
18. Civil Service Regulations
19. All relevant provincial laws, rules etc.
91
2. Customs Laws and Allied Taxes
(Theory)
Level: 4 Subject: 2 Marks: 100
Learning Outcomes
After successful completion of this paper, the candidate will be able to:
i Understand the laws regulating the import and export of goods into Pakistan
ii Understand the procedures for assessment, classification and collection of customs
receipts and allied taxes
iii Examine the cases where exemption and concession of duty & taxes are available
iv Develop audit program for audit of customs receipts
v Understand the offences and violations relating to imported/exported goods
vi Understand procedure of collection, accounting and remittance of customs receipts and
their distribution to provinces
Specification Grid
Note: paper will consist of two Parts, Part 1: MCQs of 20 marks and Part II: subjective of 80
marks.
Course Contents
CUSTOMS LAWS
A) The Customs Act, 1969 (Last amended)
Prescribed Books
i) The Customs Act, 1969 (Last amended)
ii) Pakistan Customs Tariff (Last amended)
iii) Customs Rules, 2001 (Last amended)
iv) Manual of Customs Audit / Sectoral Audit Guidelines (Customs)
v) Import Policy Order (Latest)
vi) Export Policy Order (Latest)
vii) The Sales Tax Act, 1990 (Last amended)
viii) The Federal Excise Act, 2005 (Last amended)
ix) The Income Tax Ordinance, 2001 (Last amended)
x) Anti-Dumping Ordinance, 2015.
xi) Accounting Procedure of Customs Treasuries, AGPR, etc.
xii) NFC Award and Procedure of Distribution of Net Proceeds of Divisible Taxes.
93
3. Customs Laws and Allied Taxes
(Application- With Books)
Learning Outcomes
After successful completion of this paper, the candidate will be able to:
i Apply audit program developed for audit of customs receipts
ii Determine the import value and classification of imported goods
iii Calculate the customs duty and allied taxes eviable at import stage
iv Understand the input/output ratios and their application to convert the input goods into
output goods.
v Calculate Net Proceeds of Divisible Taxes and their Distribution.
Specification Grid
1) One question from The Customs Act, 1969 and Pakistan Customs Tariff
2) One question from Chapter-XV of the Customs Rules, 2001
3) One Question comprising Baggage Rules, 2006 and Chapters-V & XII of the Customs Rules,
2001.
4) One question on Revenue Accounting
5) One question on short questions from Customs Laws
Course Contents
CUSTOMS LAWS
A. The Customs Act, 1969 (Last amended)
Chapter-I : Preliminary (Sections 1 & 2)
Chapter-V : Levy, Exemption and Refund of Customs Duties (Sections 18 to 34)
Chapter-IX : Discharge of Cargo and Entry Inwards of Goods (Section 73 to 82)
Chapter-X : Clearance of Goods for Home Consumption (Sections 83)
Chapter-XI : Warehousing (Sections 84 to 119)
Chapter-XVIII : Prevention of Smuggling & Adjudication of Offences (Sections 168,
169, 179, 180, 181, 182, 184 & 186)
Chapter-XX : Miscellaneous (Sections 197, 201, 202-A, 203, 205, 211, 11-A and
224)
94
B. Pakistan Customs Tariff
o Rules of Interpretation
o Determination of Classification with the help of alphabetical Index
o Determination of rate of duty
95
4. Petroleum and Other Indirect Taxes (ICT)
(Application-With Books)
After successful completion of this paper, the candidate will be able to:
i Understand the laws regulating the receipts of Ministry of Petroleum and Natural
Resources and ICT
ii Understand the procedures for assessment, classification and collection of Petroleum
receipts and receipts of ICT
iii Develop audit program for audit of Petroleum and ICT receipts
iv Understand the offences and violations relating to these receipts
Specification Grid
Note: Paper will consist of two parts, Part I: MCQs of 20 marks and Part II: Subjective of 80
marks containing numerical questions and commentary to assess adequate knowledge and short
notes and short questions.
1. PETROLEUM LEVY
i) Petroleum Product (Development Surcharge) Ordinance, 1961
ii) The Petroleum Products (Development Surcharge) Rules, 1967
97
Level -4
Railways Audit Branch
1. Service Rules (Application)
2. Constructions, Project Management and Contract
Evaluation(Application)
3. Stores, Workshops and Services Accounts (Application)
4. General and Revenue Accounts of Railways (Application)
98
1. Service Rules
(Application-With Books)
Specification Grid
The paper will consist of questions of Numerical in nature, Practical working e.g. Preparation of
Pay Bill, Leave Account, TA Bill, LPC, Pension Calculation, Scenario based questions, case study
and Commentary etc.
Course Contents
99
Seniority Rules relating to Service Groups
Appointment, Promotion and Transfer Rules, 1973
Definitions as contained in FR & SR Vol-I and II
Medical certificate of fitness to join a new post
Lien
Age limit for appointments and age relaxation rules
Government Servants Conduct Rules, 1964
Government Servants Efficiency & Discipline Rules, 1973
Procedure of departmental proceedings against government servants, Suspension,
Reinstatement and Appeals etc.
Resignation from service
Combination of appointments (additional charge and current charge appointments)
Contract Service – Regularization of contract into regular service
Joining Time – provisions in FR&SR.
Admissibility of joining time
Calculation of joining time and joining time pay
2 Pay and Allowances
Statutory provisions regarding pay and allowances
Fixation of pay on initial appointments, revision of pay scales, promotions, acting
charge appointment, officiating appointments, up-gradations, demotion, protection
of pay, appointment from lower to higher and higher to lower pay scales, etc.
Adhoc appointments, current charge, additional charge appointments
Grant of annual increments, increment in the year of retirement, personal pay beyond
maximum of pay scales
Fixation of pay on initial appointments, promotions, adhoc appointments, current
charge, additional charge and officiating appointments, re-fixation of pay on
presumptive basis, anomaly etc
House Rent, Conveyance, Dearness and other allowances
Preparation of pay slip, last payment certificate, service statement
3 TA Rules
TA Rules, TA on Tour, Transfer, Retirement etc.
TA Rules for foreign tours
Preparation of TA Bills
4 Leave Rules
Earning and accumulation of leave
Various types of leave
Extension of leave
Leave Account, calculation of leave, preparation of leave accounts, grant of leave
with or without MC, encashment of LPR
5 Pension
Basic conditions for grant of pension
Minimum length of service for pension
Classification and categorization of pensions
Emoluments reckonable for pension
Qualifying and non-qualifying service for pension
Family members and distribution of pension
100
Commutation and Gratuity
Death / Disability pension
Calculation of gross pension, commutation, gratuity, net pension, family pension (in
service and after retirement death cases), increases on pension
Other retiring benefits in accordance with Prime Minister’s Assistance Package to
the families of Government servants who die while in service
Preparation of pension papers
6 General Provident Fund
Statutory provisions
GP Fund Rules
Constitution of the Fund, Nomination, Subscriptions
Allotment of number and maintenance of GPF Account
Transfer of GPF balances from one Accounts Office to other
Refundable and Non-refundable advances from GPF accounts, final payment of GPF
Calculation of profit on GPF Accounts, maintenance of GPF Ledgers ( manual and
computerized)
7 Group Insurance and Benevolent Fund
Method of deduction of GI and BF monthly contributions from salaries
Payment of Group Insurance and monthly Benevolent Fund Grants
Farewell Grant
Educational scholarships / marriage and other grants
1. ESTACODE
2. Handbook of DDOs
3. TA Rules
4. Leave Rules, 1980
5. Compendium of Pay and Allowances
6. Compilation of Pension
7. GP Fund Rules
8. Benevolent Fund and Group Insurance Rules
9. Civil Servants Act 1973.
10. Government Servants (Efficiency and Disciplinary) Rules 1973
11. Civil Servants (Appointment, Promotion and Transfer) Rules, 1973
12. Civil Servants (Appeal) Rules, 1977
13. Civil Servants (Seniority) Rules, 1993
14. Civil Servants (Confirmation) Rules, 1993
15. Initial Appointment to Civil Posts (Relaxation of Upper Age Limit) Rules,1993
16. Removal from Service (Special Powers) Ordinance, 2000
17. Fundamental Rules & Supplementary Rules
18. Civil Service Regulations
19. All relevant provincial laws, rules etc.
101
2. Construction, Project Management and Contract
Evaluation
(Application-With Books)
On the successful completion of this paper candidates will be able to acquire sufficient knowledge
to understand and evaluate initial accounts & Subsidiary accounts record of:
a. the projects (including Railways subsidiaries)
b. Project Management and contract evaluation, in accordance with the provisions of
Pakistan Government Railways Code for Engineering Department, Way & Works
Manual, State Railways General Code Volume-I, PPRA Rules 2004, Public Sector
Companies (Corporate Governance Rules 2013, the Companies Ordinance 1984
and Securities and Exchange Commission of Pakistan Act, 1997.
Specification Grid
3 Accounts of Subsidiaries 20
Total 100
Note: The weightage given above is for guidance purpose only and slight deviations in setting of
papers may be expected.
(A) Multiple Choice Questions 25% (B) Practical application/case studies 40% (C)
Descriptive & short form questions having 35% weightage in the examinations.
Course Contents
a) Kinds of Estimates, their preparation and verification by Accounts Office (including
estimates for deposit works and Assisted sidings), Financial justification and operating
ratio.
b) Project Management including preparation, vetting and formulation of PC-I to PC-V,
Tendering procedure including import of Plant, Machinery and equipment for the projects
chargeable to PSDP.
102
c) Execution of works, urgency certificates, Material Modification, Measuring & Payment of
the value of work done, Responsibility of Executive Engineers in control over expenditure
and action warranted in case of excess over estimates.
d) Initial Accounts of Construction & Open Lines, completion of works, Leasing & Licensing
of Railways land and rules concerning rent of buildings.
e) Procedure for execution of Misc. works such as deposit works and incidence of assisted
sidings including the works for Defence, Civil & Postal Departments.
g) Powers and functions of SECP and its Policy Board and Audit oversight Board as per
provisions of SECP Act 1997.
j) System of Book keeping, Internal Audit, financial management, risk management and audit
of companies owned by Pak. Railways.
103
3. Stores, Workshop & Services Accounts
(Application-With Books)
Learning Outcomes
On the successful completion of this paper, the candidates will be able to understand and conduct
audit of:
Specification Grid
2 Workshop Accounts 40
Total 100
Note: The weightage given above is for guidance purpose only and slight deviations in setting of
papers may be expected.
(A) Multiple Choice Questions 25% (B) Practical application/case studies 40% (C)
Descriptive & short form questions having 35% weightage in the examinations.
Course Contents
104
e) Internal check and payment of Supplier’s bills in Accounts Office.
f) Physical Stock Verification, its scope, frequency and Method of verification by the
Inspector of Stores Accounts and Stock Verifier, and Preparation, issuance & ultimate
disposal of Accounts Stock Sheets, Account Notes & Inspection Reports.
g) Attendance and payment system of workshop labour including payment by results.
h) Annual Rolling Stock Program and Budget.
i) Onecost, Job costing, Work Order system, estimates, foundry and Saw Mill Accounts,
compilation and maintenance of Workshop Manufacturing Suspense Accounts (WMS A/c)
including Workshop General Register Workshop Account Current and Workshop Out-turn
Statement.
j) Financial justification of expenditure including productivity tests.
k) Rules and regulations applicable to Railways Hospitals, Educational Institutions and other
Services organizations.
105
4. General and Revenue Accounts of Railways
(Application-With Books)
Learning Outcomes
On the successful completion of this paper, candidates will be able to acquire sufficient knowledge
and skills in understanding and audit of accounts of PR in accordance with Railways Accounts
Code Volume-II, State Railways General Code, Pakistan Railways Commercial Manual, etc.
Specification Grid
Note: The Weightage given above is for guidance purpose only and slight deviations in setting of
papers may be expected.
(A) Multiple Choice Questions 25% (B) Practical application/case studies 40% (C)
Descriptive & short form questions having 35% Weightage in the examinations.
Course Contents
106
2. Structure of Railways Commercial and Government Accounts
Accounts Capital & Revenue Accounts of Railways
Classification in Government Accounts
Accounts heads linking Commercial &Government Accounts
Suspense heads.
Compilation of Railways Accounts, including maintenance of
General and Subsidiary Accounts Record/Books.
Monthly, Annual and Finance Account of Railways
Debt Head Report
Remittance Transactions
Audit Communications, its liaison and ultimate disposal.
3. Revenue Accounting Procedure followed at Railway Stations for booking of
coaching goods and other traffic including system of cash
collection
Procedure followed by Traffic Accounts Branch for checking
of returns received from stations
Check of Station Balance Sheet including preparation of
approximate Balance Sheet
Error Sheets and its disposal
Maintenance of carriage bills and Accounts Office Balance
Sheet
Check of handling bills
Compilation of Traffic Book, Part-A,B& C.
Duties & functions of Inspector of Station Accounts.
5. Internal Controls and Internal Controls
Functions of Internal Audit Inspection of Executive & Accounts Office including
Purchase, Stores Workshop, Divisions, Subordinate Offices,
subsidiaries etc.
Liaison with audit and Railway Executive for speedy disposal
of audit Reports etc.
Compilation of annual Internal Audit Report
6. Financial attest of annual Financial Attest of final accounts to certify that the accounts
accounts present a true and correct picture of financial health of
Pakistan Railways and its subsidiaries.
108
1. Service Rules
(Application-With Books)
1. Know basic laws and rules constituted in consonance with the Constitution of the
Islamic Republic of Pakistan
2. Understand Fundamental Rules relating to terms and conditions of service in
government, admissibility of pay and allowances to government servants and fringe
benefits available to them in the shape of leave, pension etc. while in service and after
retirement.
3. Exercise checks and balances devised to control the authority and powers of government
functionaries in the matter of personal management and public funds.
4. Acquire knowledge and skill to hold position of a supervisory officer of a section in any
Accounts and Audit Office.
Specification Grid
Note: The paper will consist of questions of Numerical in nature, Practical working e.g.
Preparation of Pay Bill, Leave Account, TA Bill, LPC, Pension Calculation, Scenario based
questions, case study and Commentary etc.
Course Contents
S No Course Contents
1 Terms and Conditions of Civil Servants
Statutory provisions regarding terms and conditions of service of civil servants –
Civil Servants Act 1973
Terms and conditions of appointment of public servants and probationers
Deputation, Foreign Service
Pension Contribution, Apportionment of Pension (between Federal and
Provincial Governments) and Capitalized Value of Pension
Seniority Rules-1993 with time to time amendments
109
Seniority Rules relating to Service Groups
Appointment, Promotion and Transfer Rules, 1973
Definitions as contained in FR & SR Vol-I and II
Medical certificate of fitness to join a new post
Lien
Age limit for appointments and age relaxation rules
Government Servants Conduct Rules, 1964
Government Servants Efficiency & Discipline Rules, 1973
Procedure of departmental proceedings against government servants, Suspension,
Reinstatement and Appeals etc.
Resignation from service
Combination of appointments (additional charge and current charge appointments)
Contract Service – Regularization of contract into regular service
Joining Time – provisions in FR&SR.
Admissibility of joining time
Calculation of joining time and joining time pay
2 Pay and Allowances
Statutory provisions regarding pay and allowances
Fixation of pay on initial appointments, revision of pay scales, promotions, acting
charge appointment, officiating appointments, up-gradations, demotion,
protection of pay, appointment from lower to higher and higher to lower pay
scales, etc.
Adhoc appointments, current charge, additional charge appointments
Grant of annual increments, increment in the year of retirement, personal pay beyond
maximum of pay scales
Fixation of pay on initial appointments, promotions, adhoc appointments, current
charge, additional charge and officiating appointments, re-fixation of pay on
presumptive basis, anomaly etc
House Rent, Conveyance, Dearness and other allowances
Preparation of pay slip, last payment certificate, service statement
3 TA Rules
TA Rules, TA on Tour, Transfer, Retirement etc.
TA Rules for foreign tours
Preparation of TA Bills
4 Leave Rules
Earning and accumulation of leave
Various types of leave
Extension of leave
Leave Account, calculation of leave, preparation of leave accounts, grant of leave
with or without MC, encashment of LPR
5 Pension
Basic conditions for grant of pension
Minimum length of service for pension
Classification and categorization of pensions
Emoluments reckonable for pension
Qualifying and non-qualifying service for pension
Family members and distribution of pension
110
Commutation and Gratuity
Death / Disability pension
Calculation of gross pension, commutation, gratuity, net pension, family pension
(in service and after retirement death cases), increases on pension
Other retiring benefits in accordance with Prime Minister’s Assistance Package
to the families of Government servants who die while in service
Preparation of pension papers
6 General Provident Fund
Statutory provisions
GP Fund Rules
Constitution of the Fund, Nomination, Subscriptions
Allotment of number and maintenance of GPF Account
Transfer of GPF balances from one Accounts Office to other
Refundable and Non-refundable advances from GPF accounts, final payment of GPF
Calculation of profit on GPF Accounts, maintenance of GPF Ledgers ( manual and
computerized)
7 Group Insurance and Benevolent Fund
Method of deduction of GI and BF monthly contributions from salaries
Payment of Group Insurance and monthly Benevolent Fund Grants
Farewell Grant
Educational scholarships / marriage and other grants
1. ESTACODE
2. Handbook of DDOs
3. TA Rules
4. Leave Rules, 1980
5. Compendium of Pay and Allowances
6. Compilation of Pension
7. GP Fund Rules
8. Benevolent Fund and Group Insurance Rules
9. Civil Servants Act 1973.
10. Government Servants (Efficiency and Disciplinary) Rules 1973
11. Civil Servants (Appointment, Promotion and Transfer) Rules, 1973
12. Civil Servants (Appeal) Rules, 1977
13. Civil Servants (Seniority) Rules, 1993
14. Civil Servants (Confirmation) Rules, 1993
15. Initial Appointment to Civil Posts (Relaxation of Upper Age Limit) Rules,1993
16. Removal from Service (Special Powers) Ordinance, 2000
17. Fundamental Rules & Supplementary Rules
18. Civil Service Regulations
19. All relevant provincial laws, rules, etc.
111
2. Financial Accounting and Analytical Review
of Audited Accounts
Level: 4 Subject: 2 Marks: 100
Learning Outcomes
Specification Grid
Note: Paper will consist of two parts, Part I: MCQs of 20 marks, and Part II: Subjective of 80
marks.
Course Contents
1. General Framework
d) Conceptual framework
(i) Framework for the preparation and presentation of financial statements
(ii) Accounting concepts principles and policies
e) Regulatory Framework
(i) Standard-setting process
(ii) Relevant International Accounting Standards
(iii) Format of accounts and disclosure requirements
(iv) Statement of Changes in Equity
(v) Research and development Expenditure
6. Partnership Accounts
(a) Partners’ capitals and current accounts
(b) Allocation of profit and loss and preparation of income statement and balance sheet
(c) Admission and retirement (death) of partners
(d) Computation and recording of goodwill
(e) Amalgamation and dissolution
Prescribed Books:
i. Internal Accounting Standards Issued by IASC
ii. Advanced Accountancy by R.L. Gupta
iii. Accounting: The Basis for Business Decisions by Robert F.Meigs/Walter B.Meigs
iv. Frank Wood’s Business Accounting by Frank Wood / Alan Sangster.
114
3. Business Laws and Taxation
(Application- With Books)
Learning Outcomes
Specification Grid
115
Section – C (Taxation)
1. Income Tax Ordinance, 2001
2. Sales Tax Act, 1990 (Basic Concepts)
3. Federal Excise Act 2005 (Basic Concepts) 35-50
4. Provincial Sales Tax (Services), Act (Basic Concepts)
Total 100
Note:
The weight assigned against each section is meant for the paper setter.
The examination paper will consist of two parts, Part I: MCQs of 20 marks and Part II:
Subjective/Numerical of 80 marks.
Students will have to attempt five questions in total from Part II, one from Section-A and
two each from Sections - B&C.
Course Contents
Introduction to Pakistan’s Legal System
(a) Sources of law and introduction to Constitution of Pakistan
(b) Process of legislation
(c) Legal system in Pakistan
1. Contract Act 1872
(a) Communication, acceptance and revocation of proposals
(b) Essentials of a valid contract
(c) Void agreements and voidable contracts
(d) Contingent contracts
(e) Performance of contract and related matters
(f) Certain relations resembling those created by contract
(g) Breach of contracts
(h) Contracts involving indemnity & guarantee, bailment & pledge and contract of agency.
2. Sale of Goods Act 1930
(a) Formation of the contract of sale
(b) Transfer of property and transfer of title
(c) Performance of the contract of sale
(d) Rights of unpaid seller
(e) Breach of contracts
(f) Sales by auction
3. Partnership Act 1932
(a) Scope and definitions
(b) Nature of partnership
(c) Mutual rights and duties of partners
(d) Relations of partners to third parties
4. Companies Ordinance, 2017
(a) Definitions, jurisdiction of Courts and incorporation of companies
(b) Shares and debentures, rights of shareholders, charges and mortgages
(c) Management and Administration
116
(d) Investments, contracts and disclosure of interests
(e) Accounts, audit and distribution of profits.
5. System of taxation in Pakistan and constitutional provisions
(a) Different kinds of taxes and their scope
(b) Federal financial procedures (Article 78 to 88 of the Constitution)
(c) Provincial financial procedures (Article 118 to 127 of the Constitution)
(d) Distribution of revenue between Federation and the Provinces (related part of Fourth Schedule
to the Constitution of Pakistan)
(e) Federal Legislative List of relating to revenue generating measures (related part of Fourth
Schedule to the Constitution of Pakistan)
6. Income Tax
(a) Chapter I (Definitions as per Section 2 sub-section
1,5,5A,9.10,11,12,11A,14,15,16,17,18,19,19A,19B,20,21,22,23,23A,24,25,26,27,29,29A,29C,3
0.30A,30AA,32,33,36,37,38,40,41,42,43,44,44A,45,46,47,48,49,50,51,52,53,54,55,58,59,59A,
61,61A,62,63,64,66,68,69,70,70A,73)
(b) Chapter II-Charge of tax (Excluding section7)
(c) Chapter III-Tax on taxable income (Excluding sections 14,23B,29A,30,31,42,43 and 49)
(d) Chapter IV –Common Rules
(e) Chapter V-Provisions governing persons (Excluding Sections 90,95,97,97A,98, 98A,98C)
(f) Chapter VI-Special industries (Section 100B and 100C)
(g) Chapter VII-International (Excluding sections 106 and 107)
(h) Chapter VIII-Anti-avoidance (Section 111)
(i) Chapter IX-Minimum Tax
(j) Chapter X-Procedure (Excluding sections 134A, 138, 138A, 141, 143, 144, 146, 146A, 146B,
156A, 156B, 165A, 170, 178, 179, 180, 181A, 181A, 181C, 182, 183, 194, 197, 198,
199,200,201,202,203,203A, 204, 205A, 206, 206A)
(k) Chapter XII-Transitional Advance Tax Provisions (Section 231A, 231A, 233, 236A, 236C,
236I, 236K, 236M and 236N)
(l) Income Tax rules related to above mentioned provisions of the Income Tax Ordinance, 2001
(m) First, Second and Third Schedules to the Income Tax Ordinance, 2001
117
4. Rules and Regulations of Public Sector
Enterprises
(With Books)
Learning Outcomes
Specification Grid
Note: Paper will consist of two parts, Part I: MCQs of 20 marks, and Part II: Subjective of 80
marks.
Course Contents
Incorporation Documents / Enactment
Memorandum and Articles of Association of PSEs
Banking Sector Operations and Prudential Regulations
Bye-Laws of PSEs etc.
HR and Accounts Roles of the concerned organization
Annual Accounts (Latest published)
Audit Result / Reports of Statutory Auditors and their follow-up
Identification of Audit Areas and Designing of Audit check lists through process
mapping.
Execution of audit and reporting.
118
5. Public Works Accounts Rules & Procedures
(Application- With Books)
Learning Outcomes
Specification Grid
S. No. Syllabus Contents Area Weightage %
1 Concepts, systems, organization of accounts 50
2 Working of Public Works Departments 20
3 Audit of Public Works 30
Total 100
Note:
The paper will consist of questions in Numerical in nature, Practical Working e.g. Contractor’s
Bill, Contractor’s Ledger, Cash Book, Scenario based questions, case studies, and Commentary
etc.
Course Contents
1. Accounts
Establishment and miscellaneous matters, Duties of PWD officers, works buildings and stores,
relation with account offices, Organizational structure, Definitions, General outline of system of
accounts, Divisional Accountant and his duties, Cash accounts, Modes of obtaining cash from
treasuries and manner of payments, maintenance of cash book, Stores accounts quality and value
accounts, tools and plant, Transfer entries, Revenue Receipts, Works Accounts, muster roll,
measurement book, payment to suppliers and contractors, Issue of materials, adjustments, works
abstracts, register of works and contractor’s ledger, suspense account, Accounts records for lump
sum contracts, Manufacturing accounts, Workshop accounts, Deposit Works, Non- Government
Works, Transactions with other divisions, departments and governments, Accounts returns of
Sub Divisional Officers, Administrative Approval, Technical Sanction, Preparation of PC-I and
Project Appraisal.
119
2. Audit of Public Works
General principles and rules of audit, Audit of expenditure, Objective of audit of expenditure,
audit against provision of funds, audit of sanctions to expenditure, audit against rules and orders
(regularity), audit against propriety, Audit of receipt and Accounts of stores and stock, Works
audit, Preliminary audit by Divisional Accounts Officer, Audit in audit office, Test audit at the
periodical inspection of Divisional office, Works Audit Register, audit of vouchers and schedule
dockets, audit of works Accounts, audit of remittances and suspense heads, Results of audit,
Advance Para, Draft Para.
Salient features of scheme of departmentalization of Pak PWD with regard to accounts and audit
Note:
120
Level -4
Local Government Audit Branch
1. Civil Service Rules and Local Councils Service Rules (Application)
2. Public Works Accounts Rules and Procedures (Application)
3. Local Government Act and Rules (Application)
4. Accounting and Reporting System of Local Governments(Application)
5. Expenditure and Receipts of Local Governments and District
Education/Health Authorities(Application)
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1. Civil Service Rules and Local Councils Service
Rules
(Application-With Books)
Learning Outcomes
The main Objective is to acquaint candidates with Civil Service and Local Councils Rules
through thorough study and comprehensive application.
Specification Grid
Note: The Paper will consist of two parts, Part 1: MCQs of 20 marks and Part II: Subjective of
80 marks containing scenario based questions, short form questions, numerical etc.
Course Contents
Extent of Application
Definitions
General Conditions of Service
Pay
Addition to pay
Deputations including deputation out of Pakistan and Foreign Service
Dismissal
Removal & Suspension
Joining Time
Service under Government/Local Fund
122
Record of Service
Classification of Service (including Method of Recruitment and
Appointment thereof and Number and Character of Posts)
Conduct/Conduct Orders
Discipline & Appeals
Leave Rules (of relevant province)
Pension Rules ( of relevant province)
Traveling Allowance Rules (of relevant province).
123
2. Public Works Accounts Rules & Procedures
(Application- With Books)
Learning Outcomes
Specification Grid
Note: The paper will consist of two parts; Part-I: MCQs of 20 marks, and Part-II: Subjective of
80 marks comprising questions Numerical in nature, Practical Working e.g Contractor’s Bill,
Contractor’s Ledger, Cash Book, Scenario based questions, Case studies, and Commentary etc.
Course Contents
1. Accounts
Establishment and miscellaneous matters, Duties of PWD officers, works buildings and stores,
relation with account offices, Organizational structure, Definitions, General outline of system of
accounts, Divisional Accountant and his duties, Cash accounts, Modes of obtaining cash from
treasuries and manner of payments, maintenance of cash book, Stores accounts quality and value
accounts, tools and plant, Transfer entries, Revenue Receipts, Works Accounts, muster roll,
measurement book, payment to suppliers and contractors, Issue of materials, adjustments, works
abstracts, register of works and contractor’s ledger, suspense account, Accounts records for lump
sum contracts, Manufacturing accounts, Workshop accounts, Deposit Works, Non- Government
Works, Transactions with other divisions, departments and governments, Accounts returns of
Sub Divisional Officers, Administrative Approval, Technical Sanction, Preparation of PC-I and
Project Appraisal.
124
2. Audit of Public Works
General principles and rules of audit, Audit of expenditure, Objective of audit of expenditure,
audit against provision of funds, audit of sanctions to expenditure, audit against rules and orders
(regularity), audit against propriety, Audit of receipt and Accounts of stores and stock, Works
audit, Preliminary audit by Divisional Accounts Officer, Audit in audit office, Test audit at the
periodical inspection of Divisional office, Works Audit Register, audit of vouchers and schedule
dockets, audit of works Accounts, audit of remittances and suspense heads, Results of audit,
Advance Para, Draft Para.
Salient features of scheme of departmentalization of Pak PWD with regard to accounts and audit.
Note
125
3. Local Government Act and Rules
(Application-With Books)
Learning Outcomes
On the successful completion of this paper, candidates will be able to:
• Understand the basic features of the Local Government Act and Rules framed there under
• Understand structure, composition, functions, executive powers, conduct of business and
matters concerning accounts, pre- audit and audit of the local governments
• Identify controls in relation to matters concerning accounts and pre audit, develop pre-
audit checklist / road- map of accomplishment of pre audit and accounts assignments
• Prepare Monthly and Annual Accounts
• Deal with audit observations for compliance till their settlement.
Specification Grid:
Note: This paper will consist of two parts, Part-I: MCQs of 20 marks and Part-II: Subjective of
80 marks containing scenario based questions, short form questions, commentary, numerical, etc.
Course Contents
Local Government Act (of relevant province)
Introduction
Local Areas
Constitution of Local Governments
Composition of Local Governments
Local Government Elections
Term of Office
Notification of election, resignation and removal
126
Executive powers and conduct of business
Union Councils and their functions
District Councils, their structure and functions
Municipal Committees, their structure, etc.
Metropolitan and Municipal Corporations
District Education and Health Authorities
Local Government Finance
Punjab Finance Commission and Fiscal Transfers
Local Government Taxation
Local Government Relations
Local Government Property
Offences and Enforcement
Miscellaneous.
Provisions relating to accounts, finance and audit - any other rules framed under Local
Government Act (of relevant province)
127
4. Accounting and Reporting System of Local
Governments
(Application- With Books)
Specification Grid
Note: The paper will consist of two parts, Part I: MCQs 20 marks and Part II: Subjective of 80
marks containing scenario based questions, short form questions, commentary, numerical, etc.
128
Course Contents
Monthly and Annual Accounts( from grass- root level upto the level of examination by
PAC)
Miscellaneous
129
5. Expenditure and Receipts of Local Governments
and District Education/Health Authorities
(Application- With Books)
Specification Grid:
Note: The paper will consist of two parts, Part I: MCQs of 20 marks and Part II: Subjective of 80
marks containing scenario based questions, short form questions, commentary, numerical, etc.
Course Contents
A. District Education and Health Authorities
1. Description of Authority
2. Functions of District Education Authority
3. Functions of District Health Authority
4. Performance of Functions by the Authorities.
B. Local Government Taxation
1. Taxes to be levied
2. Rating Areas and Property Tax
3. Collection of Taxes
4. Minimum Rate of Tax etc.
5. Taxes and other levies by Union Councils
130
6. Additional Taxes and levies by rural Union Councils having urban characteristics
7. Taxes and other levies by District Councils
8. Taxes and other levies by Metropolitan Corporation, Municipal Corporation and
Municipal Committees.
131