FOCUSED STUDY & SYLLABUS CONTENTS AREAANNEXURE-DBUSINESS COMMUNICATION (100 Marks) (The entire contents of PIPFA Business communication to be ao!te "ith aitionsincor!orate in Part-#$ Part-% on Inter-!ersona& '(i&&s ) Beha*ioura& 'tuies to be e&ete+SYLLABUS CONTENT AREA,$ PRIN-IP.E' /F APP.IED 0RA11ARi$ Precise "ritin2$ii$ Para!hrasin2$iii$ 3ritten com!osition$i*$ Essa4 "ritin2$2. BUSINESS COMMUNICATION i$ T4!es an "ritin2 s(i&&s of ifferent business messa2es$ii$ Ne2otiation s(i&&s$iii$ Ensurin2 co-orination5 co-o!eration an s4nthesis "ithin or2ani6ation forsuccessfu& an resu&t oriente communication$i*$ Basicconce!ts5com!onents5 im!ortance5 !rocess5!rinci!&esanbarriersof communication$3. SECRETARIAL WRITINi$ Pre!aration of secretaria& "ritin2$ii$ 3ritin2s(i&&s for officia& re!orts (amin)ins!ectionre!orts5 in7uir4re!ort5 fact finin2 re!ort an auit re!ort+$iii$ 8ins of officia& corres!onence5 D/5 U/5 -ircu&ar5 .etter5 /fficer 1emo50a6ette notification an communication of sanctions$i*$ Pre!aration of /bser*ation 'tatements5 Draft Para (DP+$*$ Ru&es of Business$*i$ 'ecretariat instruction$*ii$ Princi!&es5 ru&es5 !roceures of officia& Notin2 an Draftin2$FOCUSED STUDY & SYLLABUS CONTENTS AREAANNEXURE--NEW ACCOUNTIN MODEL (!"#$ %&&ks) (100 Marks) (NA1 of PIPFA to re!&ace 0o*ernment Accountin2 (Theor4 ) Practica&+ "ith aitions fromre&e*ant !ortion of Account -oe 9o&-# as this is re7uire an is missin2 in PIPFA NA1contents+$SYLLABUS CONTENT AREA Introuctionan/*er*ie"of NA1conce!ts5 0enera& Accountin2inNA15Financia& Re!ortin2 an -&osin2 !roceures$ E:!eniture5 -ommitments5 Pa4ments5 Accountin2 for &iabi&ities5 Assi2nment )Persona& .e2er Account5 Recei!ts5 -ash forecastin25 Pett4 -ash$ Procurement an Asset 1ana2ement5Pro;ect Accountin25 Insurance5 Bu2etar4-ontro&s an Ban( Reconci&iation$ 'e&f Accountin2Entities5 Transactionbet"een0o*ernment Entities5 .ossanReco*eries of Pub&ic 1one45 Pub&ic Account Transactions5 -hart of Accounts$ Accounts -oe 9o&-IIIINTRODUCTION' This s4&&abus aims to< Ensure that stuents ha*e ae7uate (no"&e2e ofim!ortant e&ements anconce!ts of NA1$ Pro*ie (no"&e2e an s(i&&s in bu2etar4 contro&s5e:!eniture !o&iciesan !roceures an the s4stem of recei!ts accountin2$ Pro*ie (no"&e2e ans(i&&s inBan(reconci&iation5'e&f Accountin2Entities5Financia& Re!ortin2Proceures5.ossanReco*eriesofPub&ic1one4 an Accountin2 for .iabi&ities in 'AP en*ironment$ Pro*ie (no"&e2e an s(i&&s inTransactions bet"een 0o*ernmentEntities5 Procurement an Asset 1ana2ement5 Pub&ic Account Transactionsan Insurance$ Im!art stuents= (no"&e2e an s(i&&s in 0enera& Accountin2 in NA15 Useof Assi2nment an Persona& &e2er accounts$ -reatea"areness!ertainin2tosa&ariesan"a2es5 Pensionan0enera&Pro*ient Fun in NA1$C O N T E N T S'Ma()a#* &+A,)"#&r *(*ra- &+.ak"s#a(a()C&(#r&--*r*(*ra- &+ -onstitutiona& Pro*ision Re2arin2 Auit ) Accounts$ A0P /rinance >??,$A//&,(#s -0A /rinance >??,$I(#r&),/#"&(a()O0*r0"*!&+NAM/&(/*1#s /r2ani6ationa& structure of the Accountin2 s4stem$ The Accountin2 s4stem$ Basic NA1 efinitions an abbre*iations$F"(a(/"a- R*1&r#"(2 .r&/*),r*s Introuction$ 0enera& Po&icies$ @ear-en accountin2 !o&icies$ Detai&e Proceures$Sa-ar"*s a() Wa2*s Introuction$ Due ate$ Pa4ment b4 irect creit$ Pa4ment b4 che7ue$ Deuction from sa&aries an "a2es$ Transfer of em!&o4ees to other e!artmentsAentities$ De!utation$ Fina& Pa4ment$ Pa4ment of sums ue at eath$ .ea*e Pa4ment$ Pa4ro&& !roceein2s$ Pa4ment in cash to em!&o4ee be&o" 2rae-9$ Recorin2 of !a4ro&& e:!eniture$ -onso&iation of !a4ro&& e:!eniture$ Re!ortin2 of !a4ro&& e:!eniture$ Recorin25 conso&iation an re!ortin2 of !a4ro&&e:!eniture f&o"chart$ Reconci&iation of !a4ro&& e:!eniture$.*(s"&( .a34*(#s Introuction$ Due ate$ Pa4ment b4 irect creit$ Pa4ment b4 che7ue$ Pension Pa4ment /rer (Pension Boo(+$ Persona& a!!earance of !ensioner$ /*erseas !ension !a4ment$ 0ratuities$ Unra"n !ensions an arrears$ Death of !ensioner$ Processin2 of !ension a!!&ication$ Processin2 o !ension !a4ment$ Recorin2 of Pension e:!eniture$ -onso&iation of !ension e:!eniture$ Re!ortin2 of !ension e:!eniture$ Recorin25 conso&iation an re!ortin2 of !ensione:!eniture f&o"chart$ Reconci&iation of !ension e:!eniture$ Re!ortin2 on !ensions$*(*ra- .r&0")*(# F,() Introuction$ A*ance from 0P Fun$ Pa4ment b4 irect creit$ 0P Fun month&4 euctions from sa&ar4$ Processin2 of 0P Fun !a4ment$ Recorin2 of 0P Fun e:!eniture$ -onso&iation of 0P Fun e:!eniture$ Re!ortin2 of 0P Fun e:!eniture$ Recorin25 conso&iationanre!ortin2of 0PFune:!eniture f&o"chart$ Reconci&iation of 0P Fun e:!eniture$I(s,ra(/* Introuction$ 0enera& Po&icies$ -&aims a2ainst the 0o*ernment$ Accountin2 Po&icies$B,)2*#ar3 C&(#r&-s Introuction$ 0enera& Po&icies$ Detai&e Proceures$ '!ecific Bu2etar4 Proceures$R*/&(/"-"a#"&( Introuction /*er*ie"$ 0enera& Po&icies$ Dai&4 Proceures$ 1onth&4 Proceures$Tra(sa/#"&( %*#!**( &0*r(4*(#E(#"#"*s Introuction$ 0enera& Po&icies$ Accountin2 Po&icies$ Accountin2 for transactions bet"een 0o*ernmententities$ Detai&e Proceures$L&ss a() R*/&0*r"*s &+ .,%-"/ M&(*3 Introuction$ 0enera& Po&icies$ Accountin2 for &osses an Reco*eries$.,%-"/ A//&,(# Tra(sa/#"&( Introuction$ 0enera& Po&ic4$ Accountin2 Po&ic4$ Detai&e Proceures$ Reconci&iation of Pubic Account Transactions$ Re!ortin2 of Pubic Account Ba&ance$Cas$ +-&! F&r*/as#"(2 A(a-3s"s 3h4 cash f&o" forecastin2 ana&4sisB Information re7uire$ 'ource of Information$S*-+ A//&,(#"(2 E(#"#"*s Introuction$ 0enera& Po&icies$ Accountin2 Po&icies$ Accountin2 for 'e&f Accountin2 Entit4 Transactions$ Detai&e Proceures$.r&/,r*4*(# a() Ass*# Ma(a2*4*(# Introuction$ 0enera& Po&icies for Procurement$ Accountin2 for 'tores$ Fi:e Assets 1ana2ement$ 0enera& Po&icies for Dis!osa& of Fi:e Assets$ Accountin2 for Procees from Dis!osa&s$.r&5*/# A//&,(#"(2 Introuction$ 0enera& Po&icies$ Accountin2 Po&icies$ Accountin2 for Pro;ect E:!eniture$*(*ra- A//&,(#"(2 Introuction$ Retention of Accountin2 Recors$ 1aintenance of Accountin2 Recors$ Use of 'us!ense Account$ -ontro& of /fficia& Forms an -he7ue Boo(s$E61*()"#,r* Introuction$ 0enera& Po&icies$ Accountin2 Po&icies$ Accountin2 for E:!eniture$ Detai&e Proceures$ 'a&aries an 3a2es$ Pension Pa4ment$ 0enera& Pro*ient Fun$ -ontractorA3or( Pa4ments$ .oans an A*ances$ /*erseas Pa4ments$ 0rants-in-ai5 -ontributions etc$ Assi2nment Account an Persona& .e2er Account$ 1aintenance of Permanent Accountin2 Recors$A//&,(#"(2 +&r L"a%"-"#"*s Introuction$ 0enera& Po&ic4$ -ate2ories of .iabi&ities$ Accountin2 Po&icies$ Accountin2 Proceures$ Reconci&iation of .iabi&ities Recors$ Re!ortin2 of .iabi&ities$C&44"#4*(#s Introuction$ 3h4 commitmentB -riteria to fo&&o"$ Re*ersa& of commitment$ Reinstatement of commitments$Ass"2(4*(# A//&,(#s & S1*/"a-D*1&s"# A//&,(#s Introuction$ Po&icies$ Detai&e Proceures$ A!!eni: Account Transactions$R*/*"1#s Introuction$ 0enera& Po&icies$ Accountin2 Po&icies$ Accountin2 for recei!ts$ Detai&e of Proceures$ Treatment s!ecific c&asses of recei!t$READIN MATERIAL- Accountin2 Po&icies ) Proceure 1anua& C APP1$ - 1anua& of Accountin2 Princi!&es C 1AP$ - Ne" -hart of Accounts C -oA$- Account -oe 9o&ume-III$FOCUSED STUDY & SYLLABUS CONTENTS AREAANNEXURE-ES.ECIFICATION7 SC8EDULE OF RATES & ITS A..LICATION (!"#$ %&&ks) (100 Marks) (To be (e!t as it is "ithout an4 chan2es+$It ma4 inc&ue basic en2ineerin2 conce!ts inc&uin2 bui&in25 hi2h"a45 e&ectrica&an ci*i& "or(s$ It "i&& a&so inc&ue ifferent sta2es of !ro;ects i$e$ !ro;ect ientification5!re!arations5 hanin2o*er$ It "i&& a&soinc&ue !re!arationanre*ie"of !ro;ectestimates$OB9ECTI:ESTheem!hasis "i&& betochec(theunerstanin2of thecaniates of basicen2ineerin2 conce!ts5 to !re!are an re*ie" !ro;ect estimates5 to use boo(ss!ecification "ith reference to scheu&e of rates$SYLLABUS OUTLINEThere "i&& be one ob;ecti*e t4!e com!u&sor47uestiononbasic en2ineerin2conce!ts #? mar(s$ The 7uestions ma4 inc&ue< -a$ Different constructions materia&s$b$ Different constructions structures$c$ Different constructions acti*ities$$ Definitions of basic en2ineerin2 conce!ts$e$ 9arious estimation techni7ues$The other four 7uestions carr4in2 D? mar(s ma4 be set to test the !roficienc4 ofthe caniates to consu&t boo(s of s!ecification "ith reference to scheu&e of rates forthe !ur!ose of estimates !re!aration an !re auit of contractor bi&&s$ 0&ossar4 of terms of Pa($ P3D Boo(s of '!ecification$ Pa($ P3D boo(s of '!ecification$ Pa($ P3D boo(s of Rates$(T$* /a()")a#* 4a3 %* a--&!*) #& /&(s,-# #$* r*-*0a(# %&&ks)FOCUSED STUDY & SYLLABUS CONTENTS AREAANNEXURE-ABASIC ACCOUNTIN (100 MAR;S) (E&ementar4 boo( (ee!in2 to be re!&ace b4 this PIPFA sub;ect$ PIPFA Basic -ost Accountin2is not much re&e*ant to DA/s ro&e an ;ob s!ecificationE hence not inc&ue+$SYLLABUS CONTENT AREA Business Transaction an Documents$ Doub&e Entr4 Boo( 8ee!in2$ Ban(in2 an Pett4 -ash$ 'a&es an 'a&es Recor$ Pa4ro&&$ Accountin2 'tanars5 Princi!&es an Po&icies$ Non--urrent Assets an De!reciation$ -ontro& Accounts5 Reconci&iations an error$ A;ustment to the Tria& Ba&ance$,$BUSINESS TRANSACTION AND DOCUMENTS(a+ T4!e of Business Transactions$'a&es5 Purchases5 Recei!ts5 Pa4ments5 Pett4 -ash5 Pa4ro&&(b+ T4!es of Business Documentation$Fuotations5 'a&es an !urchase orers5 De&i*er4 note5 In*oice5 -reit note5 Debitnote5 'tatement5 Remittance a*ice5 Recei!t5 Interna& -he7ue re7uisition5 Pett4-ash c&aim5 Pa4 s&i!(c+ Basic !rinci!&es of re2u&ation an business !o&icies$-ontract &a"5 Re2u&ationof sa&eof 2oos5 ocument retention!o&icies5 ata!rotection>$ DOUBLE ENTRY BOO; ;EE.IN(a+ Doub&e entr4 transactions$Natureanfunctionof!rimar4recor5 T4!esof.e2eraccounts5 !ostin2b4means of oub&e entr45 ba&ancin2 of &e2er account(b+ -&assification of e:!eniture5 -a!ita&5 Re*enue$(c+ The accountin2 e7uation$#$ BAN;IN AND .ETTY CAS8(a+ 'ource of funs an ocumentation$T4!es of recei!ts5 (cash5 che7ue5 stanin2 orer5 irect ebits5 creit car5 ebitcar5 an BA-s5 'u!!ortin2 information5 creit note5 remittance a*ice5statement5 Unusua& features< "ron2&4com!&eteche7ue5 out-of-ateche7ue5creit an ebit car &imits e:ceee5 isa2reement5 "ithAinsufficient su!!ortin2ocumentation(b+ Ban(in2 monies recei*e$Ban(in2ocumentation< !a4in2-ins&i!s5 creit anebit carocumentation5metho of han&in2 an storin2 mone45 inc&uin2 securit4 as!ects(c+ Recorin2 !a4ments an monies recei*e$1anua& cash boo(s5 1anua& 2enera& &e2er an recei*ab&es &e2er5 com!uteri6erecors(+ Authorin2 an ma(in2 !a4ment$Document< che7ue re7uisition5 Authori6ations(e+ Ban( Reconci&iation0enera& ban( ser*ices an o!eration of ban( c&earin2 s4stem5 function an formof ban(in2 ocumentation5 Ban( reconci&iation statement(f+ 1aintainin2 !ett4 cash recors$Documentation< !ett4cashrecors5 Authori6ation5 'ecurit4of cash5 7ueries