[{"id":"pc1","code":"PC-1","name":"Language Skills","group":"I","marks":"100 marks · 3 hours · Descriptive","icon":"📝","color":"#e8590c","ov":"Your English writing skill for office work: turning audit findings into a draft paragraph, writing a short essay, shortening a passage (precis), answering questions on a passage (comprehension), and drafting official letters, DO letters and office memoranda.","topics":[["pc1-dp","Draft Paragraph / Draft Audit Comments (25-30 marks)"],["pc1-essay","Short Essay (500 words, 20-25 marks)"],["pc1-precis","Precis Writing (1/3 length, 20-25 marks)"],["pc1-comp","Comprehension (10-15 marks)"],["pc1-letter","Official Letter, DO Letter & Office Memorandum (10-15 marks)"]]},{"id":"pc2","code":"PC-2","name":"Government Audit","group":"I","marks":"100 marks · 2 hours · Case-study based","icon":"🏛️","color":"#1c7ed6","ov":"The basics of government audit: what audit is, the CAG's place in the Constitution, the CAG's DPC Act 1971 and the Regulations 2020, auditing standards, the audit process from planning to follow-up, special audits (environment, fraud, PPP, internal control), plus basic statistics and sampling.","topics":[["pc2-types","What is Audit? Types of Audit"],["pc2-const","CAG in the Constitution (Art. 12, 112-117, 148-151, 202-207, Parts IX/IXA, XI, XII)"],["pc2-dpc","CAG's DPC Act, 1971 & Regulations on Audit and Accounts, 2020"],["pc2-issai","Auditing Standards: ISSAIs, CAG's Auditing Standards 2017, Ethics"],["pc2-process","Audit Process: Planning → Execution → Reporting → Follow-up"],["pc2-spec","Audit Specialisations: Environment, Fraud & Corruption, PPP, Internal Controls"],["pc2-stats1","Statistics I: Data, Presentation, Mean-Median-Mode"],["pc2-stats2","Statistics II: Dispersion, Correlation & Regression"],["pc2-sampling","Sampling Techniques for Audit"]]},{"id":"pc3","code":"PC-3","name":"Information Technology (Theory & Practical)","group":"I","marks":"100 marks (Theory 60 + Practical 40) · 2 hours","icon":"💻","color":"#0ca678","ov":"Computer basics, networks and cloud, AI/ML in audit, databases and SQL, cyber security and IT laws, IT audit (IS audit), and an Excel/SQL practical.","topics":[["pc3-fund","Computer Fundamentals, Networks, Cloud"],["pc3-ai","AI/ML & Responsible AI in Auditing"],["pc3-dbms","DBMS, RDBMS, Normalisation, Keys"],["pc3-sql","SQL Queries & Joins (also Practical)"],["pc3-cyber","Cyber Security, IT Act 2000, DPDP Act 2023, Aadhaar Act, E-waste, GIGW"],["pc3-itaudit","IS Audit: Standing Order 2020, IT Audit Manual 2024, General vs Application controls, CAATs"],["pc3-excel","Excel Practical: VLOOKUP, INDEX-MATCH, Pivot, What-if, Validation"],["pc3-caat","CAAT Practical: SQL, Tableau, KNIME & the use-case exercise"],["pc3-gov","e-Governance & data policies: Digital India, NeGP, e-Kranti, GIGW, CAG Data Governance & E-waste rules"]]},{"id":"pc8","code":"PC-8","name":"Financial Rules, Service Rules, Govt Accounts & Accounting Standards","group":"I","marks":"100 marks · MCQ 70 + Descriptive 30 (Accounting Standards)","icon":"📒","color":"#7048e8","ov":"Financial rules, service rules, government accounts and CPWA (same base as PC-4), plus Accounting Standards (AS) and Ind AS.","topics":[["gfr","GFR 2017, Receipts & Payments Rules 2022, Delegation of Financial Powers"],["gacc","Government Accounts: Funds, Classification, Finance & Appropriation Accounts"],["cpwa","CPWA Code: Works Accounts & Procedure"],["sr","Service Rules: FR/SR, Leave, CCS(CCA), Conduct, GPF, Pension/NPS"],["indas","Ind AS: 1, 2, 7, 8, 10, 16, 19, 20, 36, 37, 115"],["pc8-gar","GAR 1990, DFPR and Receipts & Payments Rules – general outline"],["pc8-leave","Leave, Joining Time and Travelling Allowance"],["pc8-cca","CCS (CCA) Rules 1965 and CCS (Conduct) Rules 1964"],["pc8-pen","GPF, Pension (CCS Pension Rules) and NPS/UPS"],["pc8-cab","Companies (Accounting Standards) Rules 2021 & Uniform Format of Accounts for Central Autonomous Bodies"]]},{"id":"pc10","code":"PC-10","name":"Advanced Accounting (60) & Cost Accounting (40)","group":"II","marks":"100 marks · Descriptive","icon":"🧮","color":"#d6336c","ov":"Advanced (company) accounting worth 60 marks, and cost accounting worth 40 marks.","topics":[["pc10-co","Company Accounts: Shares, Debentures, Financial Statements (Schedule III)"],["pc10-cost","Cost Accounting: Elements, Marginal costing, Break-even, Standard costing"],["p10-basics","Accounting basics: concepts, journal, ledger, trial balance, BRS, rectification, capital vs revenue"],["p10-boe","Bills of Exchange"],["p10-dep","Depreciation Accounting"],["p10-inv","Valuation of Inventories"],["p10-final","Final Accounts: Manufacturing, Trading, P&L, Appropriation, Balance Sheet & adjustments"],["p10-npo","Accounts of Non-Profit Organisations"],["p10-ins","Insurance Claims (loss of stock & loss of profit)"],["p10-incomp","Accounts from Incomplete Records (Single Entry)"],["p10-roy","Royalty and Lease Accounts"],["p10-cfs","Company Accounts & Consolidated Financial Statements"],["p10-util","Accounts of Electricity Companies & Double Account System"],["p10-branch","Branch and Departmental Accounts"],["p10-misc","Interim & Segment Reporting, CSR and Joint Ventures"],["p10-anal","Analysis of Financial Statements: ratios, common-size, comparative, trend, funds flow & cash flow"],["c10-elem","Cost concepts, Materials, Labour & Direct Expenses"],["c10-oh","Overheads: collection, apportionment, absorption"],["c10-books","Cost books, Cost Records & Audit Rules, reconciliation"],["c10-meth","Costing methods & cost sheet: job, batch, contract, process, operation, operating"],["c10-std","Standard Costing & Variance Analysis"],["c10-cap","Capital Budgeting & DCF techniques"]]},{"id":"pc12","code":"PC-12","name":"Performance Audit & Compliance Audit","group":"II","marks":"100 marks · Case study based","icon":"🎯","color":"#f08c00","ov":"Performance Audit (is the scheme giving value for money: economy, efficiency, effectiveness) and Compliance Audit (were the rules followed: regularity and propriety).","topics":[["pc12-pa","Performance Audit: 3Es, planning, criteria, findings"],["pc12-ca","Compliance Audit: regularity, propriety, Inspection Reports"],["pc12-pada","Performance Audit: data analysis, indicators, 3Es and findings"],["pc12-cadoc","Compliance audit: annual audit plan, quality control and documentation"]]},{"id":"pc14","code":"PC-14","name":"Financial Audit","group":"II","marks":"100 marks · General 40, Union/State 40, ABs 10, EAPs 10","icon":"📊","color":"#1098ad","ov":"Financial Audit: checking whether accounts are true and fair. Covers materiality, risk, assertions, evidence and the audit opinion, for Union/State accounts, autonomous bodies and externally aided projects.","topics":[["budget","Budgeting, FRBM Act & Deficits"],["pc13-fc","Finance Commission & Flow of Resources to States/Local Bodies"],["pc14-fa","Financial Audit: materiality, risk, assertions, opinion"],["pc14-fna","Audit of Finance Accounts and Appropriation Accounts"],["pc14-ab","Audit of Autonomous Bodies (DPC Act ss.14, 19, 20) & Separate Audit Report"],["pc14-eap","Certification of Externally Aided Projects (EAP)"]]},{"id":"pc20","code":"PC-20","name":"Commercial Audit (60), Commercial Laws (25), Corporate Tax (15)","group":"II","marks":"100 marks","icon":"⚖️","color":"#5c940d","ov":"Commercial Audit of government companies (Companies Act 2013, CAG's role under s.139/143, CARO 2020, Standards on Auditing) 60; commercial laws (Contract, Sale of Goods, NI Act, FEMA, Bonus, EPF) 25; corporate tax 15.","topics":[["pc20-ca","Company audit: Companies Act 2013, CAG's role, CARO 2020, SAs"],["pc20-law","Commercial Laws: Contract, Sale of Goods, NI Act, FEMA, Bonus, EPF"],["pc20-tax","Corporate Tax basics"],["p20-basic","Nature of auditing, internal control, materiality, risk, sampling & analytical procedures"],["p20-vouch","Audit of cash transactions (vouching) and verification of assets"],["p20-appt","Appointment, rights & duties of auditors; CAG audit of Government companies (ss.139–148)"],["p20-caro","CARO 2020 (s.143(11))"],["p20-gov","Corporate governance, Audit Committee (s.177, LODR Reg. 18) & Cost audit (s.148)"],["p20-psu","Audit of PSUs (MSO), special companies, PPP projects, fraud, COPU & Autonomous Bodies"],["p20-sa","Standards on Auditing (ICAI) in the syllabus & CAG Auditing Standards"],["p20-coact","Companies Act 2013 – key chapters (I–IV, VIII–XII)"],["p20-cont","Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881"],["p20-oth","Electricity Act 2003, RTC Act 1950, SEBI Act 1992, FEMA 1999, Bonus Act 1965, EPF Act 1952"],["p20-gst","Corporate tax (Income-tax), ICDS and CGST Act 2017"]]}]