Exam paper structure:

The mode of selection will go  through an All India competitive examination. This examination will consist of two papers(written test,  both are objective type)  of 450 total marks .Detailed info is given below:

1^st paper: General English and General aptitude/awareness – General English(100 marks) and General aptitude/awareness(50 marks).(duration 3 hour)

2^nd paper: Financial and commercial accounts – Financial management/cost accounting/Tax and commercial laws.(duration 3hour)

BSNL (JAO) Exam syllabus:

1st Paper :      General English & General Aptitude/Awareness:

a)           General English:

Comprehension of given passages and Grammar, usage and vocabulary.

b)           General Aptitude/Awareness :

Current events of national and international importance: Indian polity & economy; General Mental ability; Test of reasoning & Quantitative Technique.

2nd Paper : Financial and Commercial Accounts

I) Advanced Accounting:

1.     Company Accounts introduction; shares & debentures etc.

2.     Company Accounts; final Accounts

3.     Cash and fund flow statements

II)       Auditing

1. Nature, objective and basic principles of auditing
2. Techniques of auditing physical verification, examination of documents and vouching, direct confirmation, analytical review.
3. Planning and audit, audit programmes, working papers, audit process
4. Valuation of internal controls.
5. Various types of Audit.

III) Financial Management – an over view:

1. Goals of Financial Management.
2. Key activities of Financial Management.
3. Relationship of Finance to Accounting and Audit
4. Organisation of Finance Function.

IV) Financial Statements:

1. Basic concepts underlying accounting.
2. Balance Sheet
3. Profit and Loss Accounts
4. Source and usage of final statements
5. Financial topics related to balances received and profit and loss accounts
6. Analysing financial performance
7. Financial ratios
8. Applications of financial analysis
9. Problems in financial statements and analysis

10.    Break-even analysis and leverages.

V) Financial Management in Public Sector Enterprises:

1. Capital Budgeting
2. Long term financing
3. Working Capital Management
4. Memorandum of Understanding
5. Financial Management & Control

VI) Bare Acts:

1. Company’s Act 1956 (with amendments)
2. Contract Act.
3. Partnership Act
4. Payment of Gratuity Act.
5. Consumer Protection Act.
6. Industrial Dispute Act.
7. Sales Tax Act.
8. Payment of Bonus Act

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