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DAO Syllabus-Part-1
DAO Syllabus-Part-1
ANNEXURE-“D”
i. Precise writing.
ii. Paraphrasing.
iii. Written composition.
iv. Essay writing.
2. BUSINESS COMMUNICATION
3. SECRETARIAL WRITING
ANNEXURE-“C”
C O N T E N T S:
Mandate of Auditor General of Constitutional Provision Regarding Audit & Accounts.
Pakistan and Controller General of AGP Ordinance 2001.
Accounts CGA Ordinance 2001.
Insurance Introduction.
General Policies.
Claims against the Government.
Accounting Policies.
Reconciliation Introduction
Overview.
General Policies.
Daily Procedures.
Monthly Procedures.
Expenditure Introduction.
General Policies.
Accounting Policies.
Accounting for Expenditure.
Detailed Procedures.
Salaries and Wages.
Pension Payment.
General Provident Fund.
Contractor/Work Payments.
Loans and Advances.
Overseas Payments.
Grants-in-aid, Contributions etc.
Assignment Account and Personal Ledger Account.
Maintenance of Permanent Accounting Records.
Commitments Introduction.
Why commitment?
Criteria to follow.
Reversal of commitment.
Reinstatement of commitments.
Receipts Introduction.
General Policies.
Accounting Policies.
Accounting for receipts.
Detailed of Procedures.
Treatment specific classes of receipt.
READING MATERIAL
ANNEXURE-“E”
OBJECTIVES
The emphasis will be to check the understanding of the candidates of basic
engineering concepts, to prepare and review project estimates, to use books
specification with reference to schedule of rates.
SYLLABUS OUTLINE
There will be one objective type compulsory question on basic engineering
concepts 30 marks. The questions may include: -
a. Different constructions materials.
b. Different constructions structures.
c. Different constructions activities.
d. Definitions of basic engineering concepts.
e. Various estimation techniques.
The other four questions carrying 70 marks may be set to test the proficiency of
the candidates to consult books of specification with reference to schedule of rates for
the purpose of estimates preparation and pre audit of contractor bills.
ANNEXURE-“A”
(Elementary book keeping to be replaced by this PIPFA subject. PIPFA Basic Cost Accounting
is not much relevant to DAOs role and job specification; hence not included).
(a) Reconciliation.
Payables ledger reconciliation, Receivable ledger reconciliation, Bank
reconciliation
(b) Identification of errors.
Incorrect double entry, Missing entries, Insufficient information
(c) Correction of errors.
Suspense account, Journal entries
ANNEXURE-“B”
1. MATHEMATICS
2. STATISTICS
2. ECONOMICS
a). Concept and measurement of national income, GDP, GNP and NNP.
b). Consumption, saving and investment functions.
c). Equilibrium of national income.
d). Fiscal policy and related concepts.
e). Monetary policy and related concepts.
f). Role of the money and central bank.
g). Balance of trade, balance of payments and foreign exchange determination.
h). Introduction to WTO.
i). Role of IMF, World Bank and Asian Development Bank.
j). Economic challenges and opportunities for the developing countries.
NEW SYLLABUS OF DIVISIONAL ACCOUNTS OFFICER EXAM PART-I
S. No: Current Syllabus New Syllabus Remarks
1. Elementary Book Keeping Basic Accounting (Annexure-A) Elementary book keeping to be
replaced by this PIPFA subject.
PIPFA Basic Cost Accounting is
not much relevant to DAOs role
and job specification; hence not
included.
2. Mensuration Business Mathematics, Statistics (Annexure-B) Mensuration of current DAO
& Economics syllabus to be replaced by Business
Mathematics, Statistics and
Economics of PIPFA to make it
more contemporary.
3. Government Accounting (Theory) NAM (Annexure-C) NAM of PIPFA to replace
Government Accounting (Theory
& Practical) with additions from
4. Government Accounting relevant portion of Account Code
(Practical) Vol-3 as this is required and is
missing in PIPFA NAM contents
5. Précis and Correspondence. Business Communication (Annexure-D) The entire contents of PIPFA
Business communication to be
adopted with additions
incorporated in Part-3. Part-4 on
“Inter-personal Skills &
Behavioural Studies” to be deleted.
6. Specification, Schedule of Rates Specification, Schedule of Rates (Annexure-E) To be kept as it is without any
and its Application and its Application changes