Kerala PSC Divisional Accountant – Exam Details

• Exam Name: Divisional Accountant – Kerala General Service
• Paper Code: 15/2016
• Date of Examination: 23rd January 2016
• Conducting Body: Kerala Public Service Commission (Kerala PSC)
• Category: Previous Year Question Paper

Exam Pattern and Structure

The Kerala PSC Divisional Accountant exam follows a multiple-choice question (MCQ) format, designed to evaluate the candidate’s knowledge in accounting principles, finance, auditing, general knowledge, and logical reasoning.

1. Question Paper Format:

• Total Number of Questions: 100
• Maximum Marks: 100
• Time Duration: 1 hour 15 minutes (75 minutes)
• Question Type: Multiple-Choice Questions (MCQs)
• Marking Scheme:
  • Correct Answer: +1 mark
  • Incorrect Answer: No negative marking

Syllabus and Key Topics Covered

The Divisional Accountant – Kerala General Service exam syllabus covers a broad range of subjects including accounting, auditing, financial management, and general awareness. Below is a subject-wise breakdown of the Paper Code: 15/2016 syllabus.

1. Financial Accounting & Cost Accounting

• Basic Accounting Principles and Concepts
• Journal Entries, Ledger, and Trial Balance
• Preparation of Financial Statements
• Bank Reconciliation Statement
• Cost Accounting Principles
• Budgeting and Financial Planning

2. Auditing & Financial Regulations

• Internal and External Auditing Procedures
• Types of Audits (Statutory, Performance, and Compliance Audits)
• Internal Control Systems and Risk Management
• Government Financial Rules and Regulations
• Kerala Financial Code (KFC) and Treasury Code

3. General Knowledge & Current Affairs

• Kerala History, Geography, and Culture
• Indian Economy and Financial Institutions
• Indian Constitution and Polity
• Important National and International Events
• Government Policies and Schemes
• Science and Technology Developments

4. Quantitative Aptitude & Logical Reasoning

• Number Systems and Basic Mathematics
• Profit & Loss, Percentages, and Ratios
• Time, Speed & Distance Problems
• Simple & Compound Interest Calculations
• Data Interpretation and Analysis
• Logical Puzzles, Series, and Coding-Decoding

5. Kerala Service Rules & Office Procedures

• Kerala Service Rules (KSR) and Amendments
• Office Administration and Record Keeping
• Kerala Treasury Code and Financial Management
• Government Budgeting Process
• Administrative Procedures in Kerala Government Departments

Click the below link to download Kerala PSC Question Paper of Divisional Accountant – Kerala General Service