Bharat Sanchar Nigam Limited (BSNL) conduct a Open competitive Examination for the Recruitment of Junior Accounts Officer (JAO) in various offices of the BSNL across India. In this article we will discuss about Junior Accounts Officers (JAO) Exams syllabus, Pattern and Eligibility Criteria.

BSNL Junior Accounts Officers (JAO) Exam Pattern : The mode of selection is through Open Competitive Examination. The Question Paper will be fully objective type with multiple options as answers to each question. The exam consists of two papers. :-

Paper -I :

  • Name of Paper : General English and General Aptitude/ Awareness
  • No. of Question : 150 (General English 100 & General Aptitude/Awareness – 50)
  • No. of Marks : 150 Marks
  • Duration of Exam : 03 Hrs

Paper-II :

  • Name of Paper : Financial Management/ Cost Accounting/ Tax and Commercial Laws
  • No. of Question : 150
  • No. of Marks : 300 Marks
  • Duration of Exam : 03 Hrs

Negative Marking : There will be negative marking. 0.25 marks will be deducted for each wrong answer. The standard of paper in commerce subjects, Tax and Commercial Laws will be that of Commerce Post Graduate Examination of an Indian University.

Syllabus For Junior Accounts Officers (JAO) Exams : Bharat Sanchar Nigam Limited (BSNL) Junior Accounts Officers (JAO) Exam is the most popular exam among the all exams conducted by BSNL. Now lets have a look at the detailed syllabus of JAO Exam….

Paper-I : General English and General Aptitude/ Awareness

General English :
Comprehension of given passages and Grammar, usage and vocabulary

General Aptitude/ General Awareness :

  • Current events of national and international importance:
  • Indian Polity & economy
  • General Mental ability
  • Test of reasoning & Quantitative Technique.

Paper II : Financial Management/ Cost Accounting/ Tax and Commerical Laws

Advanced Accounting :

  • Company Accounts introduction; shares & debentures etc.
  • Company Accounts; final Accounts
  • Cash and fund flow statements

Auditing : 

  • Nature, objective and basic principles of auditing
  • Techniques of auditing physical verification, examination of documents
  • and vouching, direct confirmation, analytical review.
  • Planning and audit, audit programs, working papers, audit process
  • Valuation of internal controls.
  • Various types of Audit.

Financial Management  an over view :

  • Goals of Financial Management.
  • Key activities of Financial Management.
  • Relationship of Finance to Accounting and Audit
  • Organisation of Finance Function.

Financial Statements :

  • Basic concepts underlying accounting.
  • Balance Sheet
  • Profit and Loss Accounts
  • Source and usage of final statements
  • Financial topics related to balances received and profit and loss accounts
  • Analysing financial performance
  • Financial ratios
  • Applications of financial analysis
  • Problems in financial statements and analysis
  • Break-even analysis and leverages.

Financial Management in Public Sector Enterprises :

  • Capital Budgeting
  • Long term financing
  • Working Capital Management
  • Memorandum of Understanding
  • Financial Management & Control

Bare Acts :

  • Company’s Act 1956 (with amendments)
  • Contract Act.
  • Partnership Act
  • Payment of Gratuity Act.
  • Consumer Protection Act.
  • Industrial Dispute Act.
  • Sales Tax Act.
  • Payment of Bonus Act

Eligibility Criteria : M.COM / CA / ICWA / CS from a recognised institution / University.

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