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851

THE HIMACHAL PRADESH SUBORDINATE ACCOUNTS SERVICE (ORDINARY BRANCH) EXAMINATION RULES, 1975

FINANCE DEPARTMENT (TREASURIES AND ACCOUNTS ORGANISATION)

NOTIFICATION Shimla-2, the 19th January, 1976

No. 11-12/75-Fin. (T&A).- The Governor, Himachal Pradesh, in consultation with the Himachal Pradesh Public Service Commission, is pleased to make Rules for S.A.S. (OB) Part I and Part II examinations, to be conducted by the Himachal Pradesh Public Service Commission, as per Annexure enclosed.

2. These rules shall come into force with immediate effect.

RULES FOR THE HIMACHAL PRADESH SUBORDINATE ACCOUNTS SERVICE EXAMINATION (ORDINARY BRANCH)

PART I & PART II 1. Short title, commencement and application.- These rules

may be called the Himachal Pradesh Subordinate Accounts Service (Ordinary Branch) Examination Rules, 1975. These shall come into force with effect from the date of publication in the Gazette.

2. Definitions.- In these rules, unless the context otherwise require-

(a) 'Appendix' means appendix to these rules. (b) 'Commission' means the Himachal Pradesh Public Service

Commission. (c) 'Examination' means the Himachal Pradesh Subordinate

Accounts Service (Ordinary Branch) Part I and Part II examination.

(d) 'Government' means the Government of Himachal Pradesh in the Finance Department (Treasuries and Accounts Orgn.)

3. Eligibility.- Subject to other conditions prescribed in these rules, all employees holding appointment with five years' service under the Government of Himachal Pradesh and possessing bachelor's degree from a recognised University or its equivalent, shall be eligible to take Part I of the examination. In addition to the above, the officials working in the State Sponsored Corporation/Autonomous Bodies of Himachal Pradesh will also be eligible to appear in the examination provided that such officials are graduates and have five years service either under the Government of Himachal Pradesh or under the Corporation/ autonomous bodies or both combined.

PART-III RULES AND NOTIFICATIONS UNDER THE CONSTITUTION 852

4. Age limit.- No official who has attained the age of 48 years on or before the Ist of January, of the year in which the examination is held, shall be eligible for appearing in the examination. Further, the officials shall be required to pass both the Parts i.e. Part I and Part II of the examination within the prescribed age of 48 years.

5. Pass percentage.- Only those candidates shall be deemed to have passed in the examination who obtain at least 40% marks in each paper and 45% in the aggregate for all the papers taken in the examination.

6. Application form and place(s) of the examination.- The examination will be held by the Commission at such place(s) and on such dates as the Commission may determine. The application for admission to the examination shall be invited by the Commission on such forms as may be prescribed by it. Permission to sit at the examination shall be refused to a candidate who does not, by the closing date for receipt of application to be notified by the Commission, send the prescribed examination fee. Examination fee once deposited will, in no circumstances, be refunded or held over for a subsequent examination.

7. Fee for examination.- The fee for admission to the examination shall be as determined by the Commission from time to time.

8. Syllabus.- The syllabus for Part I and Part II examination is contained in appendix I to these rules.

Note. (i)- The Candidates shall be required to bring their own books in examination in subjects in which the aid of such books is allowed. These books should not contain any extraneous matter but should be bare reference books.

1[Note (ii).- The Himachal Pradesh Govt. in the Finance Department (Treasuries and Accounts Orgn.) shall have the right to restrict the Himachal Pradesh Subordinate Accounts Service (Ordinary Branch) Part-I and Part-II Examination to be held through the Himachal PradeshPublic Service Commission only for those officials who have obtained exemption(s) in some paper(s) either in Part-I or Part-II of the S.A.S. examination conducted by the Commission from time to time.]

APPENDIX

SYLLABUS

(referred to in rule 8)

HIMACHAL PRADESH STATE S.A.S. EXAMINATION (ORDINARY BRANCH)

1. Note-II added vide Not. 13-175-Fin(TR), dated 11.10.1979, published in R.H.P.,

dated 10.11.1979, p. 1338, w.e.f. 1.3.1979.

H. P. SUBORDINATE ACCOUNTS SERVICE (ORDINARY BRANCH) EXAMINATION RULES, 1975

853

PART I

----------------------------------------------------------------------------------------------- Sr. Paper Time allowed Maximum Syllabus prescribed No. Marks 1 2 3 4 5 ------------------------------------------------------------------------------------------------ 1. Precis, noting 2 ½ Hrs 150 -- and drafting. 2. Commercial 2 hrs. 100 The paper will cover the Book-keeping following:-

1. Book-keeping upto trial balance.

2. Trading and profit and loss Accounts and Balance sheet.

3. The correction of errors. 4. Depreciation, Sinking

Funds, Reserve Funds and Secret Reserves.

5. Bills of exchange, Promissory Notes and Cheques.

6. Accounts Current and average due date.

7. Self balancing ledger. 8. Capital and Revenue

Accounts Receipts and payments Accounts Income and Expenditure Account.

9. Manufacturing and working Account and Cost Book Mining Company.

10. Cost Accounts. 11. Double Account system.

3. Fundamental- 2!/2 hrs. 125 1. Fundamental and Rules Supplementary Rules (with books). (Excluding T.A. Rules).

2. Compilation of Civil Services Regulations


(Pension and Provident Fund portion only).

4. Audit and 2 ½ hrs 125 1. An introduction to Indian Accounts Government Accounts and (with books). Audit"

Part I Chapters 1-4 Part II Chapters 6-11 excluding the following

three sections from chapters. C- Defence Department D- Railway Department E- Posts and Telegraph

Department. Part III Chapters 12-21 Part IV Chapters 24-31 and 35-39 excluding the following section from chapter 31:- C- Stores and Stock

Accounts of Railway. D- Stores and Stock

Accounts of Post and Telegraphs.

E- Purchase Organisation of Govt. of India.

2. Account Code Vol. I 3. Account Code Vol. IV

(Chapters7 & 8 only). 4. Himachal Pradesh

Financial Rules Vol. I (Chapter II excluding Section VI) Chapter-III (Section I, II, III), Chapters V To VIII and Chapters XIII, XVII.

5. Local Rules 2 ½ hrs 100. 1. Account Code, Vol. III and Public Works Chapters I, II and III Account Code (Sections 1, 2, 5 and 6). (with books).

2. Supplementary Rules, (T.A. portion only).

H. P. SUBORDINATE ACCOUNTS SERVICE (ORDINARY BRANCH) EXAMINATION RULES, 1975

855

3. Central Public Works Accounts Code excluding portion pertaining to Administrative matter.

PART II 6. Treasury 1 ½ hrs. 100. 1. Central Treasury Rules,

Rules and Vol.I and Vol. II. Procedure (without books). H.P. Treasury Rules, and Subsidiary Treasury Rules, Vol. I and Vol. II. 3. Account Code Vol. II. 4. Sub-Treasury Manual of

Himachal Pradesh. 2. Treasury 2 ½ hrs. 100 1. Central Treasury Rules,

Rules and Vol. I and Vol. II. Procedure (with books). H.P. Treasury Rules, Vol. I and Vol. II.

3. Account Code Vol. II. 4. Sub-Treasury Manual of

Himachal Pradesh. 5. Indian Security Manual. 6. Rules for the supply and

distribution of Stamps. 3. Budget and 2 ½ hrs. 150. 1. Himachal Pradesh

Finance Budget Manual. (General Financial 2. Himachal Pradesh matters Financial Rules Vo. I (without books). and Vol. II.

4. Constitution 2 ½ hrs. 100 Part I (Whole) of India


(without books). Part V (Articles 52. 53, 56, 59, 60, 61, 63, 64, 65, 67, 69, 70, 72, to 83, 85 to 101, 104 to 108, 110 to 117, 123, 124 to 128 and 141 to 151).

Part VI (Articles 153 to 156, 158 to 172, 174 to 190, 193 to 197, 199 to 202, 204 to 207, 213 to 224 A, 229 to 237).

Parts- VIII, X, XI, XII, XIV and XVIII, (whole). _________________________________________________________________ ____________________________ (R.H.P.dated 31.1.1976, p. 150-51)

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