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Tuesday, December 4, 2018

TNPSC Cost Assistant Post Recruitment Exam 2018 - Last date 02.01.2019

By
TNPSC Group I Exam 2015 Recruitments (www.tngovernmentjobs.in)
Tamil Nadu Public Service Commission (TNPSC)
Chennai

TNPSC Cost Assistant Exam 2018

Online Applications are invited for Costs Assistant Posts 2018 - Tamil Nadu Public Service Commission Tamilnadu Industries and Commerce Department Costs Asst Vacancy Post Direct Recruitment Exam 2018 : TNPSC Accounts Jobs Exam 2018

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TNPSC Costs Assistant Post Recruitment 2018 Exam Notification

Notification No.--
Advertisement No.525
Advertisement date 04.12.2018
Online Application Registration from 04.12.2018 to 02.01.2019
Last date (online) 02.01.2019
Last date for Fee (offline) 03.01.2018
Examination details :
Paper 1 Costs and Works Accounts -  02.03.2019 - FN (10 am - 01.00 pm)
Paper 2 General Studies  -  02.03.2019 - AN (02.30 pm - 05.30 pm)
Exam Result date April 2019
Certificate Verification May 2019
Oral Test date June 2019
Final Result / Appointment date June 2019

TNPSC  Accounts Assistant Exam 2018 :
  • Cost Assistant - 1  Vacancy
TNPSC Cost Assistant Posts Recruitment 2018 :
  • Cost Assistant (Department of Industries and Commerce)  in Tamil Nadu Ministerial Service - 1 Post for MBC / DNC Quota  - Basic Pay 36400 plus allowances in Tamil State State Pay Matrix Level 16 (Basic Pay 9300 Grade Pay 4600 in Pay Band II category) - Bachelor's Degree in any subject with CA Inter certificate or CMA (ICWA) Intermediate certificate
Educational Qualifications required for TNPSC Accounts Exam Post :
  • Bachelor's Degree
    • AND
  • CA Inter
    • OR
  • ICWA Inter
Experience required :
  • Minimum ONE YEAR Practical experience in costing in a Government Department or in a Statutory Board constituted by the State Government or in a Government undertaking or Corporation or in an establishment or Industrial concern (Registered under the Factories Act), manufacturing Industrial products involving costing and cost accounting
  • Experience should be obtained after the essential educational qualifications.
Age limit details for Cost Assistant Vacancy :
  • Minimum age limit is 18 years should have completed.
  • UR candidates : 35 years
  • BC / BCM / MBC / DNC candidates : No Age Limit.
  • SC / SCA / ST / Destitute Widow of all communities candidates : No Age Limit.
  • Additional 10 years age relaxations are applicable for Persons with Disabilities (PwD) as per Government of India rules, in addition to the above communal roster systems.
  • UR candidates, who have put in 5 years and more of service in the State / Central Government are not eligible to apply even if they are within the age limit
  • 48 years for Ex-Service-man candidates.
Examination Details :
Method of selection via, Written Exam (single paper) and Viva-Voce Test.
Paper I : Core Paper (Cost Accounts Intermediate Level) Total 200 MCQs each 1.5 marks ; Total 300 marks; 3 hours time duration ; 

  • UNIT – I: CONCEPTS AND DEFINITIONS a) Meaning definition- Objectives- Scope of cost accounting and its relationship with Financial accounting and Management accounting.- Limitations of financial Accounting b) Difference between Cost and Financial Accounting- Cost and Management Accounting c) Organising for cost determination- Cost entire, Profit Centre, responsibility centre, cost unit d) Ascertainment of Cost-Post costing and concurrent costing e) Classification of Cost f) Elements of costing materials cost, labour cost, direct expenses and overheads. g) Preparation of Cost Sheets 
  • UNIT – II: MATERIALS a) Material management-purchase routine-stores control-function of store keeper. b) Purchase routine-indenting procedures-order level indenting-production planning based indenting calendar indenting-vendor rating and selection-tendering procedure-tender committee formation function and recommendation-purchase order. c) Stores routine-stores indenting receiving and inspection of stores-stock levels maximum, minimum, EOQ recording and damage level d) Perpetual inventory system-physical verification-continuous stock check-slow moving, non moving and obsolete stock ABC,VED, XYZ and insurance items of stores-different classes of materials like raw material, packing material, consumable, spare parts, general hardware stores, tools etc. e) Pricing of issues-FIFO, LIFO, HIFO, Base stock, average stock, simple and weighted average standard price, inflated price and market prices-effects of these methods on inventory valuation and profits. f) Forms and registers-bin card, stock ledger purchase requisition, inspection report, good received note, material issued requisition, verification reports, vendor register, bill of materials, materials specification sheets, tender committee documents, material return note. g) Inventory carrying costs- space, handling, transportation within and without, insurance, storage loss, risk of obsolescence. 
  • UNIT – III: EMPLOYEE COST a) Recruitment procedures and employee records - recording of attendance - recording of job/operation time-idle time, recording and analysis by coses - overtime recording payment and treatment in cost accounts. b) Pay roll procedures - Methods of wage payments- time and price rate- various incentive scheme. c) Booking labour costs by wages rate and composing rate- element of labour costs- wages DA,FDA,VDA, overtime, incentive, ESI, PF etc.,- Treatment of bonus and gratuity . d) Labour turn over - recording and assessment causes- preventive costs, actual hidden and replacement costs- training and induction cost. e) Production and productivity- Measurement- Productivity improvement programmes - Application of Industrial Engineering- ergonomics. 
  • UNIT – IV: DIRECT EXPENSES a) Definition- Nature, collection and tracing to cost unit. b) Treatment of direct statutory expenses like duties and taxes. c) Treatment of royalty, surveyor's fees etc., UNIT – V: OVERHEADS a) Nature, classification, Organisation for accumulation of overheads costs, allocation, apportionment and absorption. b) Basis of allocation- space area, power points, number of employees etc., c) Basis of appointment-secondary distribution-inter dependent and reciprocal series. d) Basis of absorption, labour hour, labour cost, machine hour, materials cost, prime cost and factory cost. e) Classification of overheads production, work, factory or manufacturing overheads- General administration overheads- selling and distribution overhead, fixed variable and semi-variable overheads. f) Treatment of over or under absorption of overheads- reporting of overhead costs activity based costing. 
  • UNIT – VI: COST BOOK- KEEPING a) Costing accounting records, Ledgers, Cost statements b) Items excluded from cost and normal and abnormal items/cost c) Integral accounts d) Reconciliation of cost accounting records with financial accounts. 
  • UNIT – VII: METHODS OF COSTING: NATURE OF INDUSTRY BASED a) Job, batch and contract costing b) Process Costing-normal and abnormal losses, equivalent production- Joint and BY Products c) Operating costing or service costing- Transport, Hotel and Hospital 
  • UNIT – VIII: COST ACCOUNTING TECHNIQUES a) Meaning of marginal cost and Marginal Costing b) Absorption costing Vs Marginal Costing c) Break Even Analysis d) Margin of Safety e) Application of Marginal Costing for decision making 
  • UNIT – IX: STANDARD COSTING AND VARIANCE ANALYSIS a) Concept of standard cost and standard costing b) Advantages and Disadvantages c) Computations of variances relating to Material, Labour and Overheads 
  • UNIT – X: BUDGET AND BUDGETARY CONTROL a) Concepts, Types of Budgets b) Budgetary Control Vs Standard Costing c) Advantages and Limitations d) Preparation of Various Budgets e) Zero Base Budgeting 


Paper II : General Studies 75 MCQs (Degree Level) ; Aptitude and Mental Ability Test (10th Std Level) 25 MCQs   -- Total 100 MCQs each 2 marks ; Total 200 marks ; 2 hours time duration ; 

Syllabus covered  in General Studies :
  1. General science (Physics / Chemistry / Botany / Zoology)
  2. Current Events (History / Political Science / Geography / Economics / Science)
  3. Geography
  4. History and culture of India
  5. Indian Polity
  6. Indian economy
  7. Indian national movement
  8. Aptitude & Mental Ability Tests
  9. Logical Reasoning
Interview / Oral Test  70 marks.
There is no negative marking system.
Examination Centres : Chennai

General Instructions :

Cut off date for educational qualification 04.12.2018
Cut off date for age 01.07.2018
Last date for online application 02.01.2019
Examination will be conducted in CHENNAI City alone in Tamil Nadu
One Time Registration Fee Rs.150 (valid for 5 years)
Examination Fee Rs.150
Toll Free Telephone Number 1800 425 1002
TNPSC Official Telephone Number (044) 2533 2833 / 2533 2855.
Help Line Email ID contacttnpsc@gmail.com for general help.
Help Line Email ID technicalhelp@tnpscexams.in for online application related help.
Interested and eligible candidates are requested to apply through online mode of registration on or before the last date.


Online Application Registration URL  http://www.tnpscexams.in/


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