Appendix-IV Exam (Accounts Stock Verifier)-Syllabus

 

Appendix-IV Exam (Accounts Stock Verifier)

Purpose

Required for staff appointed as Accounts Stock Verifier (ASV).

Staff must pass this exam within the prescribed attempts or may be reverted to parent cadre.

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Appendix-IV Exam Pattern

Usually consists of:

1. Written Paper

2. Viva-voce / practical

Pass mark:

• Around 50% in both written and viva.

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5. Appendix-IV Syllabus

Stores Accounting

• Stores ledgers

• Inventory valuation

• Pricing of stores

Stock Verification

• Physical verification

• Shortage and surplus

• Disposal procedures

Railway Stores Code

• Procurement

• Storage

• Issue procedures

Financial Control

• Internal check of stores

• Audit of stores transactions

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6. Gazetted Posts Exams (JAO / AAO)

For Gazetted Accounts officers (Section Officer → Assistant Accounts Officer / JAO), the exams usually include:

Subjects

1. Advanced Railway Accounts

2. Financial management

3. Railway commercial accounts

4. Stores accounts

5. Establishment and pension

6. Audit and internal check

7. Government accounting system

Also includes:

• Case studies

• Practical accounting problems

• Budget analysis.

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7. Important Books Railway Accounts Staff Use

Most Railway Accounts staff prepare from:

• Batliboi – Double Entry Bookkeeping

• Railway Financial Code Vol I & II

• Indian Railway Establishment Manual (IREM)

• Railway Accounts Code

• Railway Stores Code

• Appendix-II question banks