OCM Junior Accountant Exam Syllabus 2022 | Odisha Mining Corporation Junior Accountant Exam Pattern 2022
क्या आपने ओडिशा माइनिंग कारपोरेशन में जूनियर अकाउंटेंट पद हेतु आवेदन किया किया है और आपके मन में यह सवाल होगा कि OMC Junior Accountant exam syllabus क्या है और साथ ही इस परीक्षा की तैयारी कैसे करें ?
तो ऊपर दिए गए सभी सवालों के जबाब आपको इस आर्टिकल में मिल जायेंगे।
पहले तो आप ये जान लो कि OCM Junior Accountant Exam Date 16 मार्च 2022 है।
OCM Junior Accountant Exam 2022 Pattern –
ओडिशा माइनिंग कारपोरेशन में जूनियर अकाउंटेंट पद की परीक्षा में कोर सब्जेक्ट 60 अंकों, सामान्य जागरूकता 15 अंकों, तर्कशक्ति एवं मानसिक योग्यता 15 अंको, अंकगणितीय योग्यता 15 अंकों और सामान्य अंग्रेजी 15 अंकों के प्रश्न पूछे जायेंगें। परीक्षा प्रश्न पत्र कुल 120 अंकों का होगा।
यहाँ पर हम आपके लिए ओडिशा माइनिंग कारपोरेशन में जूनियर अकाउंटेंट पद की परीक्षा का सिलेबस भी प्रस्तुत कर रहें है ताकि आप पाठ्यक्रम के अनुसार तैयारी कर सकते है।
OCM Junior Accountant Syllabus –
| Financial Accounting | |
| Fundamental Terminology | Meaning, Nature, Functions & Usefulness of Accounting, Types of Accounting, What is Account, Different Types of Account, Meaning of Key Terms like Asset, Liability, Revenue, Expenditure, Capital, Bills, Receivable & Payable etc. The Golden rules of Accounting, Double Entry System. |
| Accounting Principles | Meaning of Accounting principles, Needs of Accounting principles, Different Types of Accounting Concepts & Conventions & their usages. |
| Process of Accounting | Journal Entries, Ledger Posting, Preparation of Trial Balance, Different Types of Errors & its rectification, Preparation of Bank Reconciliation Statement, Accounting for Depreciation, Distinction between Capital & Revenue Expenditure, Inventory Valuation Methods like FIFO & LIFO. |
| Financial Statement Preparation | Balance Sheet, Statement of Profit & Loss, Cashflow Statement & Statement of Changes in Equity. |
| Cost Accounting | |
| Basic Terminology | Meaning, Object & Scope of Cost Accounting, Difference between Costing & Cost Accounting. |
| Key Components | Materials, Labour, Overhead, Cost Sheet, Cost Centre, Profit Centre, Reordering Level, Allocation & Appointment of Expenditure Absorption, Different Types of Costing Methods & Techniques. |
| Budgeting & Budgetary Control | Concept of Budget & Budgetary Control, Objective, merits & limitation, Types of Budget |
| Corporate Laws | |
| Introduction | Company, Characteristics, Types of Company, Memorandum of Association, Articles of Association, Certificate of incorporation |
| Management | Classification of Directors, Types of Directors, Managing Directors Women Directors, Independent Directors, Functional Directors, Power & Duties, Meeting of Shareholders & Board, Types of meeting, Different Types of Board Committees. |
| Dividend & Audit Aspect | Provision relating to payment of Dividend, Provision relating to Audit, Auditors Appointment, Types of Audit & its purpose, Rotation of Auditors, Auditors Report. |
| Income Tax & GST | |
| Income Tax | Basic concept, Income, Person, Assessment Year, Previous Year, Gross Total Income, PAN, Corporate Income Tax rates, Advance Tax, TDS & TCS, For 16 & 26 AS |
| GST | Concept of GST, Input Tax Credit & Cascading Effect of Tax, CGST, SGST & IGST, Meaning & Scope of Supply, Levy & Collection of Tax, Composition Scheme, Filling of Returns & Assessment. |
| Financial Management | |
| Key Ideas | Meaning of Financial Management, Objectives, Types of Decisions, Profit Maximization Vs. Wealth Maximization. |
| Sources of Finance | Short Term & Long Term source of Finance, Capital Structure, Risk & Return Analysis, Bank Guarantee & letter of Credit |
| Working Capital | Concept & Significance, Determining Working, Capital requirement, Financing working capital needs. |
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