WBPSC Audit and Accounts Syllabus 2024 – WB Service Exam Pattern

• Bengali/Hindi/ Urdu/ Nepali/ Santali
• General Knowledge & Current Affairs
• Business Mathematics & Statistics
  Auditing

• Indian Financial System
• Macroeconomics & Public Finance
• Economic Principles & Indian Economic Problems

Group B :

• Business Regulatory Framework
• Cost & Management Accounting
• Advanced Accountancy

Group C :

• Business Management
• Direct & Indirect Taxation
• Information Technology & its application in Business

• Verbal and Non-Verbal Series
• Analogies
• Similarities
• Differences
• Space Visualization
• Problem Solving, Analysis
• Judgment
• Decision Making
• Visual Memory
• Discrimination
• Observation
• Relationship Concepts
• Verbal And Figure Classification
• Arithmetical Number Series
• Alphanumeric Series
• Puzzles
• Seating Arrangements
• Inequalities
• Direction Sense
• Blood Relations
• Venn Diagrams
• Syllogism
• Input/output
• Statement & Argument
• Coding/Decoding

• Current National & International Events
• Geography of India
• History of India
• Indian Constitution
• Indian Economies
• Railway Budget 2018
• National Movements of India
• Current Science &Technology
• General of Indian Politics
• Science &Technology
• Current Affairs
• Art and Literature
• Sports and Culture
• Awards and Prizes
• Important Dates
• Rivers, Lakes and Dams Etc.

Business Mathematics & Statistics

• Ratio and Proportion with simple applications.
• A.P., G.P., Convergence and Divergence of G.P. series.
• Permutations
• Permutations
• Logarithm
• Compound interest and Annuities
• Set Theory
• Correlation and Regression
• Index Numbers
• Interpolation
• Measures of Central Tendency
• Measures of dispersion

• Definition & Scope of Auditing
• Classification of Audit
• Preparation before the commencement of Audit and procedure of Audit
• Internal audit, Internal Check and Internal Control
• Vouching
• Verification and Valuation
• Company Audit
• Auditor’s Report and Certificate
• Audit of different Institutions
• Investigation
• Special Audit and Other Issues

Indian Financial System

• Financial System
• Money and Indian Banking System
• Other Financial Institution
• Interest Rate Structure
• Money Market
• Capital Market
• Investors; Protection
• Financial Services
• Economic Principles and Indian Economic Problems
• Theory of Consumer Behavior
• Basics of Demand and Supply
• Theory of production
• Issues in Indian Economy
• Theory of Cost
• Market for Commodities
• Factor Price Determination
• Overview of Indian Economic Trends
• Problems and Policies of Indian Economy
• Indian Economic Planning

• Indian Company Law
• The Sale of Goods Act, 1930
• Indian Partnership Act, 1932
• The Negotiable Instrument Act, 1881
• The Indian Contract Act, 1872
• Consumer Protection Act, 1986
• Employees Welfare Acts (General Idea)
• Cost & Management Accounting
• Material Cost
• Labour Costs
• Departmentalization of Overhead Costs
• Job Costing
• Contract Costing
• Service Costing and Output Costing
• Process Costing
• CVP Analysis
• Budgetary Control
• Standard Costing
• Advanced Accountancy
• Nature of Accounting
• Insurance Claims
• Branch Accounting
• Partnership Accounts- P/L Appropriation Account
• Company- Introduction and Accounting for Shares & Debentures
• Valuation
• Introduction to Accounting standards
• Company Final Accounts
• Accounting for Mergers & Reconstruction
• Ratio Analysis
• Cash Flow Statement

• Management and society
• Organizing
• Staffing
• Leading
• Direct and Indirect Taxation
• Income Tax Act, 1961
• WB Vat Act, 2003
• Central Sales Tax Act, 1956
• Central Excise Act, 1944
• Service Tax
• Information Technology and its Applications in Business
• Information technology and Business
• Number System and Representation of Data
• Fundamental of Computer
• Data Organization and Database Management System
• Data Communication and Computer Network
• Introduction to the Internet
• Security Issues
• Overview of E-Commerce
• Introduction to ERP