Check out Latest Exam Pattern Syllabus for Clerical Cadre, Staff Officer, Sub-accountant exam 2014 West Bengal Co-operative Service Commission (WBCSC) various posts Exam Syllabus Important Topics to Study
WBCSC Clerical Cadre/Staff Officer Exam Syllabus 2014
West Bengal Co-operative Service Commission (WBCSC) will conduct a Written Objective Tests for 98 vacancies in 17 posts in 8 different Co-operative Institutions of the State against Advt. No. 02/2014 of this commission. Nowadays Competition Level become very high so Competitive Exams gets too tougher. Candidates facing critical problem of “What to prepare” and “How to prepare”. So, here we are providing the latest Syllabus & Exam Pattern of these various posts Exam conducting by WBCSC.
Methodology of Examination :-
I- There will be a Common Paper (Paper-I) for all the posts, the scheme of which mentioned below.
II- For the posts of higher grades, Written Objective Tests on an additional Special Paper (Paper-II) will be conducted :-
(i) Fundamentals of Accountancy [for Post Codes 021403, 021406, 021409, 021411 & 021416]
(ii) General Banking Awareness [for Post Codes 021401, 021404 & 021405]
(iii) Law [for Post Code 021412]
Exam Pattern : Exam Pattern for these posts is as Follows :-
► Written Exam will be comprise of two papers in Multiple Choice Objective Type.
► The time duration for Paper-I will be 02:00 hours (120 minutes) and Paper-II(Special Paper) will be 01:00 hour.
► Paper-I consists of 150 questions of 150 marks and Paper-II consist of 50 questions of 100 marks.
► 1 mark is to be deducted for every 3 wrong / multiple responses.
Exam Syllabus : Exam Syllabus for these posts is as Follows :-
PART- I : General English Test
1. Noun & Pronoun
3. Infinitive & Gerund
5. Mood & Voice
6. Adverb & Conjunctive
7. Adjective & Degree (Positive, Comparative & Superlative)
11. Phrases & Idioms
12. Spelling Mistake detection
13. Interrogative Sentence
14. Spotting of Error in a Sentence
15. Comprehension of a given paragraph
PART-II : Logical Reasoning & Aptitude Test
4. Missing Characters
7. Raking Sequence
8. Time Sequence
10. Problems based on Alphabets
11. Venn Diagram
12.Cubes & Dice
13. Analytical Reasoning
14. Numerical Aptitude
15. Direction Test.
PART-III :- Basic Arithmetic Test [Madhyamik / Equivalent Standard]
1. Simple Interest Calculation
2.Compound Interest Calculation
4.Profit & Loss
5.Ratio & Proportion
7.Time & Distance
8.Time & Work
10.Square & Square Roots
11. Highest Common Factor (HCF)
12. Lowest Common Multiple (LCM)
13.Average and Problem of Age
PART-IV :- General Knowledge Test
(1) Modern India History
(2) Indian Geography
(3) Indian Economy
(4) Public Administration in India [including Constitution & Democratic Federal Division of Governance]
(5) Agriculture & Allied Activities in West Bengal
(6) Science & Technology
(7) Current Affairs [ not older than 6 months prior to the date of Examination]
PART-V: Computer Knowledge Test (MS Office & internet use)
1. Test of basic knowledge in “MS Word”
2. Test of basic knowledge in “ MS Excel”
3. Test of basic knowledge in “Net-Surfing”
4. Test of basic knowledge in “Power Point Presentation”
5. Test of basic knowledge in Uploading & downloading in and from Web Page of the Bank or Society’s Web Site.
Fundamentals of Accountancy [for Post Codes 021403, 021406, 021409, 021411 & 021416] :-
Fundamentals of Accounting & Book Keeping :-
[i] Principles of Book-keeping and Accountancy – its significance; rules of debit and credit; bases of accounting, concept of cost and revenue.
[ii] Accounting Concepts & Conventions.
[iii] Accounting Terminologies- understanding meanings of them
[iv] Types of Book Keeping and rules thereof.
[v] Names and Uses of various types of Vouchers, Challans, Invoices, and other records preserved in Financial Accounting.
 Maintenance of different books of accounts :-
[i] Books of Prime Entry and books of Final Entry; journal and Ledger.
[ii] Preparation of Cash Book- kinds of Cash Book, writing of Double Column Cash Book.
[iii] Assets & Liabilities; expenses and losses; profits and gains
[iv] Valuation of Closing Stock.
[v] Capital Expenditure and Revenue Expenditure, Capital Receipts and Revenue Receipts; Credit Sale/Credit Purchase, Sundry Creditors/Debtors Account/Bills Receivable/Bills Payable.
[vi] Preparation & maintenance of General Ledger.
[vii] Preparation of Day Books.
[viii] Preparation of Bank Reconciliation Statements (BRS).
 Miscellaneous Accounting Practices & Procedures :-
[i] Definitions for Bad Debts / Non-Performing Assets (NPA) and provisions for the same.
[ii] Methods of Depreciation Calculation in respect of different categories of assets.
[iii] Types of Reserves.
[iv] Testing the knowledge & ideas of handling TDS and Filing of Tax Returns
[v] Net Profit Fixation & Dividend Payments.
 Accounting Standards adopted in India, especially in Banking Sector:-
[i] Definition, application and utilities of the Accounting Standards.
[iii] Notable differences in Hand-written Formats & Computerized Formats in keeping Books of Accounts; Preparation of various Accounting Statements.
[iv] Reporting of various financial statements (converged IFRS by the ICAI).
[v] Accounting for Non – profit making organizations/Cooperative Societies/Banks.
 Preparation of Important Financial Statements :-
[i] Types of errors and their rectification
[ii] Preparation of Trial Balance; identification of items included in/excluded from Trial Balance.
[iii] Preparation of Trading, Profit and Loss & Profit & Loss Appropriation Account.
[iv] Preparation of Balance Sheet; marshalling of Balance Sheet.
[v] Preparation of Post-Balance Sheet Statements, if required.
 Analysis of Balance Sheet and calculation of important Ratios :-
[i] Net Profit Ratio / Gross Profit Ratio
[ii] Return on Equity
[iii] Return per Share
[iv] Return on Investment
[v] Debt Equity Ratio
[vi] Current Ratio
[vii] Quick Ratio
[viii] Debt to total fund Ratio
[ix] Capital Turnover Ratio
[x] Net Working Capital Turnover Ratio
[xi] Fixed assets Turnover Ratio
[xii] Stock Turnover Ratio
[xiii] Debt Service Coverage Ratio
[xiv]Capital Adequacy Ratio.
 Audit :-
[i] Definition of Audit and difference from Investigation and Enquiry.
[ii] Types of Audit and importance of each.
[iii] Difference between External and Internal Audit.
[iv] Preparation and Types of Audit Reports.
[v] Reply of Audit Queries/Auditor’s Comments/Follow up actions on Audit Reports.
[vi] Performance Audit of Consumers and Trading Cooperatives.
[vii] Treatment of Normal/Abnormal Loss/Insurance Coverage.
General Banking Awareness [for Post Codes 021401, 021404 & 021405] :-
 Government schemes and programmes for alleviation of poverty
 Basic Concepts of Modern-day Banking
 Services and products offered by Banks in India
 Role of Reserve Bank of India and NABARD in credit delivery mechanism
 Basic knowledge of important Banking laws especially The Banking Regulation Act, 1949 (As Applicable to Co-operative Societies)
 Loans advanced by Banks including rural banks and recovery mechanism through various Acts & Rules
 Structure of District Administration & Public Administration
 Role of Panchayat Institutions and its interface with cooperative structure
 History of Cooperative Movement in India and West Bengal
 Role of cooperative societies in rural development
Law [for Post Code 021412] :-
Part-I : Knowledge in Bank-Related Basic Civil Laws :-
1. The Banking Regulation Act, 1949 (As Applicable to Co-operative Societies) and The Deposit Insurance and Credit Guarantee Corporation Act, 1961
2. The West Bengal Co-operative Societies Act, 2006, The West Bengal Co-operative Societies Rules, 2011 and The Multi-State Co-operative Societies Act, 2002 and Multi-State Co-operative Societies Rules, 2002
3. The Reserve Bank of India Act, 1934 and The National Bank for Agriculture and Rural Development (NABARD) Act, 1981
4. The Companies Act, 1956 & interface with Co-operative Law & Principles
5. The Bengal Public Demand Recovery Act, 1913
6. The Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest (SARFAESI) Act, 2002, The SARFAESI Rules, 2002 and role of Debt Recovery Tribunals
7. The Indian Contract Act, 1872, The Indian Trusts Act, 1882, The Transfer of Property Act,1882, The Partnership Act,1932 and The Negotiable Instruments Act, 1881 and Negotiable Instrument [Amendment & Misc. Provisions] Act, 2002. [with special emphasis on Valid Contract, Invalid Contract, Void Contract, Breach of Contract and its legal consequences, Violation of Contracts, Agreements, Mortgage provisions etc.]
8. The Prevention of Money Laundering Act, 2002 and The Information Technology Act, 2000
9. The Suits Valuation Act, 1887 and The West Bengal Court Fees Act, 1970
10. The Arbitration and Conciliation Act, 1996 & its application in the Banking Sector
11. The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, The Payment of Bonus Act, 1965 and The Payment of Gratuity Act, 1972
12. Taxation Laws including The Income Tax Act, 1961 and Rules framed there under and The West Bengal Value-added Tax Act, 2003 [VAT] and its Statutory Obligations & Legal Consequences on the Co-operative Banks and its members and customers
Part-II : Knowledge of Procedural Laws & their Application :-
1. Judicial Practices in Civil Suits with basic knowledge of The Code of Civil Procedure, 1908 [read with relevant Provisions of The Limitation Act,1963]
2. The India Evidence Act,1872, The Bankers’ Book Evidence Act, 1891 and The Code of Criminal Procedure, 1973
3. Basic Ingredients of Preparation of:-
[a] Mortgage Documents /Bonds
[b] Loan Agreements
[c] Indemnity Bonds
[d]Deed of Assignment
[e]Power of Attorney
[f] Preparation of Legal Notices for recovery of outstanding Loans and Advances
[g] Procedure for initiation of Civil Suits for recovery of Bank’s Dues & attachment of Mortgaged Properties and other collateral Securities; and selection of appropriate legal forum.
4. Application of The Prevention of Corruption Act, 1988
For more Information please visit – http://www.webcsc.org
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