📘 Syllabus Outline – Financial Rules, Accounting & Bookkeeping for AAO Departmental Examination

 📘 Syllabus Outline – Financial Rules, Accounting & Bookkeeping

🔹 General Financial Rules, 2017

• Chapter 1: Introduction
• Chapter 2: General System of Financial Management
• Chapter 3: Budget Formulation and Implementation
• Chapter 6: Procurement of Goods and Services
• Chapter 8: Contract Management

🔹 FHB Volume‑I

• Chapter II: General Principles and Rules
• Chapter III: General Outlines of the Systems of Accounts
• Chapter IV: Relations with Audit
• Chapter V: Cash
• Chapter VIII: Pay and Allowances – General Rules
• Chapter IX: Establishment
• Chapter X: Contingent Charges
• Chapter XII: Loans & Advances to Government Servants
• Chapter XV: General Provident Fund

🔹 Accounting Principles / Book Keeping

• Preparation of Trial Balance
• Preparation & Analysis of Profit & Loss Account
• Preparation & Analysis of Balance Sheet
• Provision for Bad Debts / Depreciation / Reserves / Provisions
• Bank Reconciliation Statement
• Receipts & Payments Account
• Income & Expenditure Account
• Single Entry System
• Correction of Errors

🔹 Government Accounting Rules, 1990 (Revised Edition