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AFS Junior Grade II 2026 - Syllabus

Assam Public Service Commission (APSC)

Syllabus

1. Paper-l: General Accounts. (With Books)

Group-l:

  • Accounts Code Vol-I and II (Complete)

  • Assam Budget Manual, Audit Code (Section III, IV and V)

Group-II:

  • Accounts Code Vol-III,

  • Central Public Works Department Code and Assam Public Works Department Code,

  • Assam Financial Rules (Chapters XI, XII, XIII)

2. Paper-II: Fundamental Rules and Subsidiary Rules, Financial Rules and Treasury Rules (Without Books)

Group-l:

  • Fundamental Rules and Assam Subsidiary Rules (Complete).

  • The Civil Service (Classification, Control and Appeal) Rules.

  • Assam Pension Manual (Complete).

Group-II:

  • Assam Financial Rules (complete excluding Chapter XI, XII and XIII).

  • Treasury Rules Subsidiary Orders framed there under.

3.Paper-III: Commercial Book Keeping (Charter's Advance Accounts, 4thEdition, Reprint 1955 or latest) (Without Books)

  • Chapter-l: Book keeping up-to trail Balance.

  • Chapter-II: Trading and profit and loss Accounts and Balance sheet.

  • Chapter-III: The correction of errors.

  • Chapter-IV: Single Entry and Conversion to Double Entry.

  • Chapter-V: Depreciation, Sinking Funds, etc.

  • Chapter-VI: Billof exchange, Promissory Notes, Cheques.

  • Chapter-IX: Self Balancing ledger.

  • Chapter-X: Capital and Revenue, Revenue Accounts, Receipt and Payment Accounts, Income and Expenditure Accounts.

  • Chapter-XII: Partnership Accounts.

  • Chapter-XIIl: Dissolution of partnership.

  • Chapter-XVI: Manufacturing and working Accounts, Stock control.

  • Chapter-XVII: Cost Accounts.

4. Paper-IV: Constitution of India and Public Finance (Without Books)

Group-l:

Constitution of India: -

  • Part XII: Finance, Property, Contract and Suit

  • Part XIII: Trade, Commerce and intercourse within territory of India.

1. Public Finance

2. Sources of Public Revenue

3. Principles of Taxation

4. Classification of Taxes:

5. Taxable Capacity

6. Incidence of Taxation:

7. Effects of Taxation on production

8. Public Expenditure:

9. Public Debts

10. The Budget:

11. Indian Financial System: