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असाधारण

EXTRAORDINARY

प्राधिकारसेप्रकाधित

PUBLISHED BY AUTHORITY

Part II - Section 3

केन्द्र-शासितप्रदेशलद्दाखप्रशािन

ADMINISTRATION OF UNION TERRITORY OF LADAKH

FINANCE DEPARTMENT

Notification

Ladakh, the 5th of April, 2024

S.O. No. 18 - In exercise of the power conferred by proviso to Article 309 of the Constitution of India vide S.O.

282(E) dated 21.01.2020 issued by the Ministry of Home Affairs, Government of India read with Rule 8 of Ladakh

Accounts Subordinate Services Recruitment Rules, 2021(vide S.O 66 dated 10.12.2021),the Lieutenant Governor,

Union Territory of Ladakh, is pleased to notify the Syllabus and the standards of passing, exemptions and scheme of

Departmental Examination for the Accounts Clerk Course (ACC), Subordinate Accounts Course-I (SAC-I) and

Subordinate Accounts Course-II (SAC-II) thereof as appended herewith.

By order of the Lieutenant Governor.

Sd/-

Dr. Pawan Kotwal, IAS

Administrative Secretary, Finance Department,

UT of Ladakh.

No. A/729/2022-BUDJET SECTION (FINANCE)

लद्दाख,15 अप्रैल, 2024

LADAKH, MONDAY, APRIL, 15, 2024

भारतसरकार

GOVERNMENT OF INDIA

एस.जी.-एल.डी.-अ.-17042024-1294

SG-LD-E-17042024-1294

LADAKH GAZETTE : EXTRAORDINARY 2

Copy to the:

1. Joint Secretary MHA, Jammu, Kashmir and Ladakh.

2. All the Administrative Secretaries UT Ladakh.

3. Deputy Commissioner/CEO, LAHDCs Leh/Kargil.

4. OSD to Hon’ble Lieutenant Governor, Union Territory of Ladakh for information of the Hon’ble

Lieutenant Governor.

5. Private Secretary to Advisor for kind information of the Advisor.

6. District Informatics Officer, NIC, Ladakh for uploading in the UT Website.

7. I/c Archives, Archaeology and Museums.

8. Office/Order File.

Dr. Safdar Ali, IRS

Director Accounts & Treasuries.

A. Accounts Clerk Course

S.No

Paper

Marks

Time

Content

100

Paper- A,

2-Hours (Part

A&B) Marks -

Noting, Drafting and Soft skills:

Part A:

Office Procedure: Manual on Office Procedures brought out by

Department of Administrative Reforms and Public Grievances.

Part B:

1. Drafting of official communication: Official Letters,

Demi-official

letters,

Un-official

letters/

communication, Memo and Office Memorandum,

Circulars, Notice, Office orders/ Government Orders,

Express letters.

2. Noting- Office Notes.

3. Correct usage of words, Idioms and Phrases.

4. Paragraph writing.

Part C:

Computer Applications: e-office and File Tracking System,

Basics in M S Access, MS Word, Microsoft Excel, Power Point

Presentations, Computation and Filling of TDS (with respect to

income Tax Return, Labour Cess, GST etc), PFMS, EIS and

LIFMS.

Paper-B

2-Hours (Part

C) Marks -50

100

3 Hours

Service Rules:

1. FRSR Part-l General Rules. (Except the portion on

Govt. residences covered under section 26 to 28 of

S.R).

2. FRSR -II Travelling Allowances Rules.

3. CCS (Leave) Rules,1972 and CCS (Joining Time)

Rules,1979

4. CCS DA, HRA & CCA Rules.

5. G.P Funds (Central Services) Rules 1960.

6. CCS CGEGIS 1980.

SAFDAR ALI

Digitally signed by SAFDAR

ALI

Date: 2024.04.15 13:14:38

+05'30'

LADAKH GAZETTE : EXTRAORDINARY 3

7. CCS (Medical Attendance) Rules, 1944 & orders on

CGHS.

8. CCS (Leave Travel Concession) Rules, 1988.

9. CCS (Conduct) Rules 1964.

10. 7^th Pay CPC Allowances

III

100

3 Hours

Government Accounts, Financial Rules, and Regulations:

1. Government Accounting Rules 1990.

2. Central Government Accounting (Receipt & Payment)

Rules 1983 except sections IV and V of Part -III.

3. Civil Accounts Manual (latest Edition).

4. Classification in Government Accounts.

5. Central Treasury Rules Vol- 1.

6. GFR 2017 (Chapter I, II, VI, VII, VIII, IX & XII).

7. List of Major and Minor Heads of Accounts.

100

3 Hours

Commercial Accounting:

Double Entry Book-Keeping

1. Elements of Double entry.

2. Rules for journalizing.

3. Ledger Accounts.

4. Sub-Divisions of journal.

5. The Cash Book.

6. Banking Transactions, Promissory Notes and cheques.

7. Bill Transactions.

8. The journal proper

9. The Trial Balance.

10. The Trading accounts.

11. The Profit and Loss Accounts.

12. The Balance Sheet.

13. Single entry system.

14. Depreciation & Reserve and other funds

15. The Consignment Accounts.

B. Subordinate Accounts Course (SAC Part -I)

150

Paper -A

3 Hours

Theory (Part A

& B)

Marks 100

Noting, Drafting and soft skill;

Part A:

Office Procedure: Manual on Office Procedures brought out by

Department of Administrative Reforms and Public Grievances.

Part B:

1. Drafting of official communication: - Official Letters,

Demi-official

letters,

Un-official

letters/

communication, Memo and Office Memorandum,

Circulars, Notice, Office orders/ Government Orders,

Express letters.

2. Noting- Office Notes.

3. Correct usage of words, Idioms and Phrases.

4. Drafting of Audit Paras including concept and

procedures especially evaluating audit reports and audit

note

Paper- B

3 Hours

Practical (Part

Marks 50

LADAKH GAZETTE : EXTRAORDINARY 4

5. Precise Writing.

Part C: Computer Applications: e-office and File Tracking

System, Basics in M S Access, MS Word, Microsoft Excel,

Power Point Presentations, Computation and Filling of TDS

(with respect to lncome Tax Return, Labour Cess, GST etc) ,

PFMS, EIS and LIFMS

200

Paper A

3 Hours

Theory

(Part

Marks 100.

Service Rules:

Paper A

1. FRSR Part-I General Rules. (Except the portion on

Govt. residences covered under section 26 to 28 of

S.R).

2. FRSR -II Travelling Allowances Rules.

3. CCS (Leave) Rules,1972 and CCS (Joining Time)

Rules,1979

4. CCS DA, HRA & CCA Rules.

5. G.P Funds (Central Services) Rules 1960.

6. CCS CGEGIS 1980.

7. CCS (Medical Attendance) Rules,1944 & orders on

CGHS.

8. CCS Leave Travel Concession Rules 1988.

9. CCS (Conduct) Rules, 1964.

10. The Right to Information Act 2005 and Right to

Information Rules, 2012.

11. New Pension Scheme.

12. CCS (Pension) Rules, 2021.

Paper B:

Practical content at 1, 2, 3, 5, and 12 above

Paper B

3 Hours

Practical (Part

Marks 100

III

150

3 Hours

Government Accounts, Financial Rule and Regulation;

1. Manual for procurement of goods and services.

2. Manual for consultancy and other services.

3. CSS Treasury Rules

4. Income Tax Act, 1961 and GST.

5. Classification in Government Accounts- LMMH and

primary units of appropriation with special reference to

the budget of UT of Ladakh.

6. Central Government Account (Receipts and Payments)

Rules, 1983.

7. Civil Accounts Manual.

8. Government Accounting Rules 1990.

9. PAO Manual.

100

3 Hours

Parliamentary Financial Control and Government Financial

Management.

1. Constitution of India (Articles 77, 79 to 151,245 to

290(a), 292 to 312 (a) and 352 to 360.

2. FRBM Act, 2003 and Rules.

3. Rules of Procedure and conduct of Business in Lok

Sabha (Chapter XXVI relating to Parliamentary

LADAKH GAZETTE : EXTRAORDINARY 5

Committees).

4. CAG (DPC) Act, 1971 Chapter III on duties and

powers of CAG.

5. GFR 2017.

6. Delegation of Financial Power Rules, 1978 with

special reference pertaining to UT Ladakh.

7. Budget Manual brought out by Budget Division of

Department of Economic Affairs.

8. Contingency Fund of India Act, 1950.

C. Subordinate Accounts Course (SAC) Part-II

100

3 hours

Indian Financial System.

1. Constitutional and regulatory framework.

2. Fiscal Policy and Public Finance.

3. Financial relations between Union and States.

4. Legislative control through Budget and Accounts.

5. Capital Budgeting, Principles and techniques.

6. Budgeting and Accounting for external aided project

GFR, 2017-chapter N.10.

7. Government Guarantees Chapter No. 11 GFR, 2017.

8. Government Accounting Chapter no.4 GFR, 2017.

9. Public Expenditure, Revenue and Capital Expenditure

and its classification.

10. Computation of Income Tax on salaries.

11. Concept of PPP.

100

3 Hours

Internal Audit and Control.

1. Generic Internal Audit Manual for Central Civil

Ministries of GoI, brought out by CGA.

2. Internal

Audit

Handbook

for

Central

Civil

Ministries/Departments brought out by CGA.

3. Operational Manual for Internal Audit (for Central

Civil Ministries/Departments).

4. The Principles of Auditing.

III

100

3 Hours

Budget Formulation: -

1. Budget Formulation and Implementation Chapter No.3

GFR,2017 read with;

PFMS.

ii.

LIFMS.

iii.

EIS

2. Budget Manual brought out by Budget Division of

Department of Economic Affairs.

3. FRBM Act, 2003 and Rules.

100

3 Hours

Government Accounts, Financial Rule and Regulation;

1. e- Procurement & GeM.

2. Manual for Procurements of Works, 2019.

3. CPWD Code.

LADAKH GAZETTE : EXTRAORDINARY 6

4. CPWD Works Manual 2019 & Standard Operating

Procedures for CPWD Works Manual 2019.

5. GFR, 2017.

6. Delegation of Financial Powers Rules, 1978.

7. Jammu and Kashmir Re-organization Act, 2019.

Standards of passing, exemption and scheme of Departmental Examination:

1. The minimum pass marks will be 37 per cent in each paper, and where there are two parts in a paper, marks

obtained in both the parts taken together and 40 per cent in the aggregate. A candidate who appears in all

the papers at a time and passes in all but one paper, may be given grace marks not exceeding 10 (ten) to

enable him to secure the minimum number of pass marks in the paper in which he fails, provided that he

has already obtained the aggregate prescribed without such grace marks.

2. Candidates who obtain 50% or more marks in any paper but fail in examination as a whole will be

exempted from appearing in that paper.

3. Candidates who have passed any University examination with Commerce as an elective subject forming

Book-keeping and Accounts as full-fledged paper thereto may be exempted from appearing in “Book-

keeping Paper IV” provided that the syllabus of the Commerce subject already passed covers wholly the

syllabus for Book-keeping prescribed for ACC. Any candidate claiming exemption under this rule will

apply in advance of the conduct of the examination and obtain a certificate from the Finance Department

regarding the candidate fully qualifying for the exemption in “Book-keeping Paper IV.”

4. A candidate who appears in all the papers at a time and passes in all the papers individually but fails to

secure the aggregate marks prescribed may be given grace marks not exceeding ten (10) to enable him to

secure the minimum of aggregate marks.

5. A candidate who takes examination in parts and passes in all but one paper or who fails in the aggregate but

passes in all the papers individually, may be given grace marks not exceeding five (5) to enable him to

secure the minimum number of pass marks in that paper or in the aggregate, as the case may be.

6. An Accounts Assistant (probationer) shall be eligible for appearing in the ACC examination after

successful completion of his training period.

7. Accounts Assistant(s) shall be eligible for appearing in SAC-I examination after completion of 18 months

from the date of passing the ACC examination.

8. The Accounts Assistant(s)/Accountant(s) shall be eligible for appearing in the SAC-II examination after

completion of 18 months from the date of clearing the SAC-I examination.

“No legal responsibility is accepted for the contents of publication of advertisements/publications in this part of The

Ladakh Gazette. Persons notifying the advertisements/public notices will remain solely responsible for the legal

consequences and also for any other misrepresentation etc.”

MICHAEL

MANNY

DSOUZA

Digitally signed by

MICHAEL MANNY DSOUZA

Date: 2024.04.17 14:05:20

+05'30'