Marking Scheme

The Following Marking Scheme is followed for the examination of the Divisional Accountant (Kerala General Services)

The marking scheme of the examination is based on the three sections which include General Knowledge, Precise and General English, Elementary Book Keeping and Arithmetic Mensuration. In the first section, the candidates are asked to write the general English proficiency test and questions from general knowledge. In the second section of Elementary Book Keeping, the candidates are required to go through the following chapters from the latest edition of the book Advanced Accounts by RN Carter:

• Chapter I- Book Keeping up to Trial Balance
• Chapter II- Trading and Profit and Loss – Accounts and Balance sheet 
• Chapter V- Depreciation, Sinking Fund, Reserves, Reserve Funds, Secret Reserve
• Chapter VI- Bills of Exchange, Promissory Notes, Cheques
• Chapter VII-Portion relating to Voyage Account.
• Chapter IX- Self-Balancing Ledgers
• Chapter X- Capital and Revenue, Revenue Account, Receipts and Payments Accounts, Income and Expenditure Account
• Chapter XVI- Manufacturing and Working Accounts and Cost Book Mining Company. Chapter XVII-Cost Accounts. 
• Chapter XVIII-Double Account system 

For Arithmetic, practice questions related to the syllabus of the matriculation. The officially prescribed book is Mensuration for Indian Schools and Colleges-Part I by Pier point. 

The candidates should also note that this is a competitive exam and the practice should be done accordingly.