851

THE HIMACHAL PRADESH SUBORDINATE ACCOUNTS SERVICE

(ORDINARY BRANCH) EXAMINATION RULES, 1975
FINANCE DEPARTMENT
(TREASURIES AND ACCOUNTS ORGANISATION)
NOTIFICATION
Shimla-2, the 19th January, 1976
No. 11-12/75-Fin. (T&A).- The Governor, Himachal Pradesh, in
consultation with the Himachal Pradesh Public Service Commission, is
pleased to make Rules for S.A.S. (OB) Part I and Part II examinations, to
be conducted by the Himachal Pradesh Public Service Commission, as
per Annexure enclosed.
2. These rules shall come into force with immediate effect.
RULES FOR THE HIMACHAL PRADESH SUBORDINATE
ACCOUNTS SERVICE EXAMINATION (ORDINARY BRANCH)
PART I & PART II
1. Short title, commencement and application.- These rules
may be called the Himachal Pradesh Subordinate Accounts Service
(Ordinary Branch) Examination Rules, 1975. These shall come into force
with effect from the date of publication in the Gazette.
2. Definitions.- In these rules, unless the context otherwise
require-
(a) 'Appendix' means appendix to these rules.
(b) 'Commission' means the Himachal Pradesh Public Service
Commission.
(c) 'Examination' means the Himachal Pradesh Subordinate
Accounts Service (Ordinary Branch) Part I and Part II
examination.
(d) 'Government' means the Government of Himachal Pradesh
in the Finance Department (Treasuries and Accounts Orgn.)
3. Eligibility.- Subject to other conditions prescribed in these
rules, all employees holding appointment with five years' service under
the Government of Himachal Pradesh and possessing bachelor's degree
from a recognised University or its equivalent, shall be eligible to take
Part I of the examination. In addition to the above, the officials working in
the State Sponsored Corporation/Autonomous Bodies of Himachal
Pradesh will also be eligible to appear in the examination provided that
such officials are graduates and have five years service either under the
Government of Himachal Pradesh or under the Corporation/ autonomous
bodies or both combined.
852 PART-III RULES AND NOTIFICATIONS UNDER THE CONSTITUTION

4. Age limit.- No official who has attained the age of 48 years on

or before the Ist of January, of the year in which the examination is held,
shall be eligible for appearing in the examination. Further, the officials
shall be required to pass both the Parts i.e. Part I and Part II of the
examination within the prescribed age of 48 years.
5. Pass percentage.- Only those candidates shall be deemed to
have passed in the examination who obtain at least 40% marks in each
paper and 45% in the aggregate for all the papers taken in the
examination.
6. Application form and place(s) of the examination.- The
examination will be held by the Commission at such place(s) and on such
dates as the Commission may determine. The application for admission
to the examination shall be invited by the Commission on such forms as
may be prescribed by it. Permission to sit at the examination shall be
refused to a candidate who does not, by the closing date for receipt of
application to be notified by the Commission, send the prescribed
examination fee. Examination fee once deposited will, in no
circumstances, be refunded or held over for a subsequent examination.
7. Fee for examination.- The fee for admission to the
examination shall be as determined by the Commission from time to time.
8. Syllabus.- The syllabus for Part I and Part II examination is
contained in appendix I to these rules.
Note. (i)- The Candidates shall be required to bring their own
books in examination in subjects in which the aid of such books is
allowed. These books should not contain any extraneous matter but
should be bare reference books.
1
[Note (ii).- The Himachal Pradesh Govt. in the Finance Department
(Treasuries and Accounts Orgn.) shall have the right to restrict the Himachal
Pradesh Subordinate Accounts Service (Ordinary Branch) Part-I and Part-II
Examination to be held through the Himachal PradeshPublic Service
Commission only for those officials who have obtained exemption(s) in some
paper(s) either in Part-I or Part-II of the S.A.S. examination conducted by the
Commission from time to time.]
APPENDIX
SYLLABUS
(referred to in rule 8)
HIMACHAL PRADESH STATE S.A.S. EXAMINATION (ORDINARY
BRANCH)

1. Note-II added vide Not. 13-175-Fin(TR), dated 11.10.1979, published in R.H.P.,

dated 10.11.1979, p. 1338, w.e.f. 1.3.1979.
 H. P. SUBORDINATE ACCOUNTS SERVICE (ORDINARY BRANCH) 853
EXAMINATION RULES, 1975

PART I
-----------------------------------------------------------------------------------------------
Sr. Paper Time allowed Maximum Syllabus prescribed No.
Marks
1 2 3 4 5 ---
---------------------------------------------------------------------------------------------
1. Precis, noting 2 ½ Hrs 150 --
and drafting.
2. Commercial 2 hrs. 100 The paper will cover the
Book-keeping following:-
1. Book-keeping upto trial
balance.
2. Trading and profit and
loss Accounts and
Balance sheet.
3. The correction of errors.
4. Depreciation, Sinking
Funds, Reserve Funds and
Secret Reserves.
5. Bills of exchange,
Promissory Notes and
Cheques.
6. Accounts Current and
average due date.
7. Self balancing ledger.
8. Capital and Revenue
Accounts Receipts and
payments Accounts
Income and Expenditure
Account.
9. Manufacturing and
working Account and
Cost Book Mining
Company.
10. Cost Accounts.
11. Double Account system.
!/2
3. Fundamental- 2 hrs. 125 1. Fundamental and
Rules Supplementary Rules (with
books). (Excluding T.A. Rules).
2. Compilation of Civil
Services Regulations
854 PART-III RULES AND NOTIFICATIONS UNDER THE CONSTITUTION

(Pension and Provident

Fund portion only).
4. Audit and 2 ½ hrs 125 1. An introduction to Indian
Accounts Government Accounts and
(with books). Audit"
Part I Chapters 1-4
Part II Chapters 6-11
excluding the following
three sections from chapters.
C- Defence Department
D- Railway Department
E- Posts and Telegraph
Department.
Part III Chapters 12-21
Part IV Chapters 24-31
and 35-39 excluding the
following section from
chapter 31:-
C- Stores and Stock
Accounts of Railway.
D- Stores and Stock
Accounts of Post and
Telegraphs.
E- Purchase Organisation of
Govt. of India.
2. Account Code Vol. I
3. Account Code Vol. IV
(Chapters7 & 8 only).
4. Himachal Pradesh
Financial Rules Vol. I
(Chapter II excluding
Section VI) Chapter-III
(Section I, II, III),
Chapters V To VIII and
Chapters XIII, XVII.
5. Local Rules 2 ½ hrs 100. 1. Account Code, Vol. III
and Public Works Chapters I, II and III
Account Code (Sections 1, 2, 5 and 6).
(with books).
2. Supplementary Rules,
(T.A. portion only).
 H. P. SUBORDINATE ACCOUNTS SERVICE (ORDINARY BRANCH) 855
EXAMINATION RULES, 1975

3. Central Public Works

Accounts Code excluding
portion pertaining to
Administrative matter.
PART II
6. Treasury 1 ½ hrs. 100. 1. Central Treasury Rules,
Rules and
Vol.I
and Vol. II. Procedure

(without books).
H.P. Treasury
Rules, and Subsidiary
Treasury Rules, Vol. I and
Vol. II.
3. Account Code Vol. II.
4. Sub-Treasury Manual of
Himachal Pradesh.
2. Treasury 2 ½ hrs. 100 1. Central Treasury Rules,
Rules and Vol. I and Vol. II.
Procedure
(with books).
H.P. Treasury Rules, Vol.
I and Vol. II.
3. Account Code Vol. II.
4. Sub-Treasury Manual of
Himachal Pradesh.
5. Indian Security Manual.
6. Rules for the supply and
distribution of Stamps.
3. Budget and 2 ½ hrs. 150. 1. Himachal Pradesh
Finance Budget Manual.
(General
Financial 2. Himachal Pradesh
matters Financial Rules Vo. I
(without books). and Vol. II.
4. Constitution 2 ½ hrs. 100 Part I (Whole)
of India
856 PART-III RULES AND NOTIFICATIONS UNDER THE CONSTITUTION

(without
books).
Part V
(Articles 52.
53, 56, 59, 60, 61, 63,
64, 65, 67, 69, 70, 72,
to 83, 85 to 101, 104
to 108, 110 to 117,
123, 124 to 128 and
141 to 151).
Part VI (Articles 153 to 156,
158 to 172, 174 to
190, 193 to 197, 199
to 202, 204 to 207,
213 to 224 A, 229 to
237).
Parts- VIII, X, XI, XII, XIV
and XVIII, (whole).
_________________________________________________________________
____________________________
(R.H.P.dated 31.1.1976, p. 150-51)
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