TNPSC ????????? ??????? ???? ????????? ??????????? ???????????? ??????? ?????? ??????!
????????? ???? ???????? ??????????? (TNPSC) ???? 2022 ??? ?????????? Assistant Director of Co-operative Audit ???????????????? ??????????? ??????? ???????????????. ???????, ???? ??????????? ??????? ???????? 21.01.2022 ????? ??????? 21.02.2022 ??? ????????????? ????????? ?? ????????????????????.
Download Notification�
?????? ????????????? ?????????????? ?????? ????????????? ?????? ?????? ??????? ???????????? ??????????? ???????? ??????????????. ???????????????????? ????? ??????? ???????? ?? ??? ??????????? ?????????? ??????????????. ???????? ????????? ???????????????? ?????????? ????????? ??????????? ???????? ??????????.
TNPSC ?????? ????? ????:
- ???????????????? ????????? ?????? ??????? ??????? ???????? ???????????? ?????????????????????.
- ???? ??????????? ??????? ????????? 30.04.2022 ??? ?????? ??????.
TNPSC AD – Cooperative-Audit ?????? ?????? :
| Subject | Duration | Maximum marks | Minimum qualifying marks for selection | |
| SCs, SC(A)s, STs, MBCs/DCs BC(OBCM)s & BCMs | Others | |||
| i. Paper �I Single paper consisting of the following subjects:- (200 Questions) (PG Degree Std) (Code No:367) Co-operation -100 Questions Commerce – 60 Questions Cost Accountancy – 40 Questions |
3 Hours | 300 | 153 | 204 |
| ii. Paper – II Part-A ????????????? ?????? ??????? ?????? (10?? ????????? ????) (100 questions/150 marks) | 3 Hours | Note: 1. Minimum qualifying marks � 60 marks (40% of 150) 2. Marks secured in Part-A of Paper-II will not be taken into account for ranking. | ||
| ii.Part-B (General Studies) (100 questions) (150 marks) (Code No:003) General studies (Degree standard) � 75 questions and Aptitude and mental ability test (SSLC standard) – 25 questions | 150 * | |||
| iii. Interview and Records | 60 | |||
| Total | 510 | |||
TNPSC Syllabus:
PAPER-I
UNIT-I: THEORY AND DEVELOPMENT OF COOPERATION
Concept- Evolution of Cooperation� Different Cooperative Thoughts � ICA Principles � Cooperative Movement in India � Pre and Post Era- Recommendations of Various Committees of Cooperation- Features of plan periods.
UNIT-II: COOPERATIVE BANKING IN INDIA
Concept � Evolution and Functions of Credit and Non-Credit Cooperatives (Primary, District, Apex level Institutions) – National level � RBI, NABARD, NAFCUBs, NAFED, NDDB, VITTAL and COSMOS – Cooperative Banking Regulation Act.
UNIT-III: COOPERATIVE LEGISLATION AND ADMINISTRATION
Cooperative legal frame work in India � Tamil Nadu Cooperative societies Act, 1983 and Rules 1988 � Multi-State Cooperative Societies Act, 2002 � Features of Cooperative management � Cooperative Administration set-up -Functional Areas of Cooperative management � Role of Registrar – Board of Directors – members.
UNIT-IV: COOPERATIVE ACCOUNTS AND AUDIT
Cooperative Account keeping �Double entry book keeping systems �Day book�ledger- Different types of cash books � Statement of Receipts and Payments � Balance sheet � Net profit Distribution – Nature and scope of audit- Kinds of cooperative audit- Audit programme – Verification and Valuation of various books of accounts � Duties and Responsibilities of Cooperative Auditor- Audit defects- Cooperative Audit set-up and Administrative set-up.
UNIT-V: COOPERATIVE RESEARCH, EDUCATION AND MIS
Concept of Research � Research design and methodology � Collection of dataAnalysis and Interpretation � Report writing � Cooperative Education and Training (NCUI, NCCT, NCCE and ICM) – Role of Cooperative Union – Process of MIS – MS office – E-filling system in Cooperatives.
UNIT VI: FUNCTIONAL MANAGEMENT
Management: Definition of Management � Principles of Management � Functions of Management (POSDCORB).
Human Resource Management: Role and Functions of Human Resource Management � Performance Evaluation Tools: Balance Score Card, Six Sigma, 360 degree appraisal and SWOT Analysis.
Financial Management: Goals of Financial Management � Decisions of Financial Management � Capital Structure � Cost of Capital � Capital Budgeting � Working Capital Management � Risk and Return.
Marketing Management: Functions of Marketing � Marketing Mix � New Product Development- Product Lifecycle � Pricing Policies- Promotional Strategies � Channels of Distribution � Digital Marketing.
UNIT VII: LEGAL FRAMEWORK OF BUSINESS
(a) Indian Companies (Amendment) Act, 2013 � Promotion � Formation and related procedures �Types of Companies � Winding-up.
(b) Indian Contract Act, 1872 � Essential Elements of a valid Contract.
(c) Indian Partnership (Amendment) Act, 2019 � Limited Liability Partnership (LLP) Act, 2008.
(d) Industrial Laws: Factories Act, 1948 � Employees State Insurance Act, 1948 � Payment of Bonus Act, 1965 � Payment of Gratuity Act,1972.
(e) Negotiable Instrument Act, 1881.
UNIT VIII: AUDITING AND TAXATION
Auditing: Auditing of different types of undertakings � Education, Hospitals, Banks, Trusts, Clubs, Municipalities � Government Department Audit � Audit Report � Computer Aided Auditing Tools (CAAT).
Direct Taxation: Scope of total Incomes � Heads of Incomes and computation of Taxable Incomes under various heads � Assessment of incometax of Individual, Firms and Companies.
GST and Customs Act: Types of GST � Rates of GST � Input Tax Credit � Reverse Charge Mechanism (RCM) � Payment of Taxes.
Customs Act, 1962: Imported goods � Levy of custom duty � Exemptions from custom duty � Baggage Rules.
UNIT IX: FINANCIAL AND CORPORATE ACCOUNTING
Financial Accounting: Concepts and conventions of Accounting � Accounting Standards � GAAP � IAS � IFRS � Indian AS � Bank Reconciliation Statement � Accounting for non-profit organisations � Branch and Departmental Accounts � Depreciation and Insurance claims � Recent developments in accounting � Social Accounting � Forensic accounting � Computerised Accounting with TALLY � IFHRMS.
Corporate Accounting: Presentation of Financial Statements as per Schedule-III of companies Act, 2013 � Statement of Profit/ Loss, Balance sheet and Cash Flow Statement � Accounts of Banking, Electricity and Insurance companies � Human Resource Accounting � Inflation Accounting.
UNIT X: COST AND MANAGEMENT ACCOUNTING
Cost Accounting: Nature and scope � Cost centre and profit centre � Preparation of cost sheet � Tender and quotations � Applications of Costing � Operating Costing, Contract Costing, Job Costing, Batch Costing and Process Costing � Activity Based Costing � JIT system.
Management Accounting: Meaning and Significance � Analysis and Interpretation of Financial Statements � Ratio Analysis � Cash flow Statements � Budgets and Budgetary Control � Marginal Costing � CVP Analysis � BEP � Applications of Marginal Costing � Variance Analysis � Material, Labour, Overheads, Sales and Profits.
