NOTICE -ADMIT CARD FOR PEN AND PAPER BASED RECRUITMENT TEST

(OMR BASED RT) IN RESPECT OF:

Recruitment to 36 Posts of Assistant Director (Cost) in the office of Chief

Advisor Cost, Department of Expenditure, Ministry of Finance [Advt. No.
04/2024 dated 24.02.2024, Vacancy No. 24020401424].

NOTICE

Union Public Service Commission will be conducting a Pen and Paper based
Recruitment Test (OMR based RT) for the above mentioned posts on 19.10.2024
(SATURDAY) (AFTERNOON SESSION) from 02.00 P.M. to 04.00 P.M. at Fourteen
centres all over India. Candidates’ reporting time at Test Center is Ninety Minutes
1
(12HOUR) before the scheduled commencement of the test. The Commission has
uploaded the e-Admit Cards for the Pen and Paper based Recruitment Test (OMR
based RT) for the convenience of the admitted candidates (or the reasons/grounds
for rejection of application in respect of rejected applications) on its Website
(http://www.upsc.gov.in).The candidates are advised to download their e-Admit
Cards and take a printout thereof. The admitted candidates will have to produce
the printout of their e-Admit Cards at the allotted venue for appearing in the
Recruitment Test (OMR based RT). The candidates who do not have clear
photographs on the e-admit card will have to bring two passport size photographs
for appearing in the Recruitment Test with an undertaking along-with original photo
identity proof such as Aadhar Card, Driving License, Passport, Voter ID etc. No
paper Admit Card will be issued for this Recruitment Test by the Commission.

The candidates are advised to take a printout of the e-Admit Card. In case of
any discrepancy, the same may be communicated to the Commission at the earliest
to enable the Commission to take a decision in the matter. In case of any difficulty,
the candidates may contact UPSC Facilitation Counter at Telephone No. 011-
23381125, 23385271 and 23098543 between 10.00 A.M to 05.00 P.M on all
working days.
*****
 F.1/215(27)/2023-R.IV/SPC-II

UNION PUBLIC SERVICE COMMISSION

RECRUITMENT BRANCH
SPECIAL CELL- II SECTION

Recruitment Test for recruitment to 36 Posts of Assistant Director (Cost)

in the office of Chief Advisor Cost, Department of Expenditure, Ministry
of Finance
[Advt. No. 04/2024 dated 24.02.2024, Vacancy No. 24020401424].

TIME TABLE &INSTRUCTIONS TO CANDIDATES

PLEASE CAREFULLY READ THE FOLLOWING INSTRUCTIONS, VIOLATION OF

ANY INSTRUCTION WILL RENDER THE CANDIDATE LIABLE TO SUCH ACTION
AS THE COMMISSION MAY DEEM FIT TO TAKE.{THE CANDIDATES ARE
ADVISED TO BRING THIS COPY OF INSTRUCTIONS TO THE TEST
(RECRUITMENT TEST) HALL FOR REFERENCE }

TIME TABLE

DATE & DAY INDIAN STANDARD TIME SUBJECT &SUBJECT

CODE

19th October, 2024 02.00 P.M to 04.00 P.M. COST AND MANAGEMENT
(SATURDAY) ACCOUNTING (01)

NOTES:
𝟏
CANDIDATES’ REPORTING TIME AT TESTVENUE IS 90 MINUTES (1𝟐HOUR)
BEFORE THE SCHEDULED COMMENCEMENT OF THE TEST.

ENTRY INTO THE TEST VENUE WILL BE CLOSED 30 MINUTES BEFORE THE
SCHEDULED COMMENCEMENT OF THE RECRUITMENT TEST I.E. 01.30 P.M

CANDIDATES MUST BRING HARD COPY(PRINT OUT) OF HIS/HER E-ADMIT

CARD TO THE TEST HALL TO SECURE ADMISSION. A CANDIDATE WHO
DOES NOT PRODUCE HIS/HER E-ADMIT CARD FOR CHECKING AT THE
ALLOTTED VENUE SHALL NOT BE ALLOWED TO TAKE THE TEST.

I. Scheme of the Test:

(a) The test will be of two hours duration.
(b) All questions will carry equal marks.
(c) The test will be objective type questions with multiple choices of answer.
(d) The medium of the test will be English.
(e) There will be penalty for wrong answers. Every wrong answer will carry a
deduction of one-third of the marks assigned to that question. If no answer is
marked for a question, there will be no penalty for that question.
(f) The Test will carry a maximum of 300 marks.
 F.1/215(27)/2023-R.IV/SPC-II

II. Syllabus of the Test:

1) Cost Concepts and Classifications: Cost Objects, Cost Centers and Cost Unit;
Collection, classification, allocation and apportionment of cost - Material Cost,
Employee Cost, Direct Expenses, Overheads etc.
2) Generally Accepted Cost Accounting Principles (GACAP), Cost Accounting
Standards, Cost Audit, Companies (Cost Record & Audit) Rules, 2014 as
amended from time to time; Cost Auditing and Assurance Standards.
3) Methods of Costing: Single Output Costing, Job Costing, Batch Costing,
Contract Costing, Process Costing, Service Costing.
4) Marginal v. Absorption Costing, Cost-Volume-Profit analysis, Decision making
involving alternative choices.
5) Pricing decisions and Strategies-New Product Pricing, Monopoly Pricing v.
Competitive Pricing, Pricing of Service Sector
6) Cost Control and Cost Reduction; Cost Control Techniques- Standard Costing
& Variance Analysis; Budget and Budgetary Control.
7) Transfer Pricing- Methods (Cost Based, Market Price Based, Negotiated
Pricing), Criteria for setting Transfer Prices, Transfer Price in different situations.
8) Emerging concepts in Cost and Management Accounting: Life Cycle costing,
Activity Based costing, Learning Curve and its application, Socio-economic
costing, Target costing, Total Quality Management, Environmental Management
Accounting, Six Sigma etc.
9) Generally Accepted Accounting Principles (GAAPs), Accounting Standards and
Ind AS.
10) Financial Statements and Analysis: Preparation of Corporate Financial
Statements, Ratio Analysis, Cash Flow Analysis.
11) Appraisal of Projects: Capital Budgeting, Cost of Capital, Leverage
Analysis; Methods of Project Appraisal-Payback Period, Net Present Value (NPV),
Financial Internal Rate of Return (FIRR), Economic Internal Rate of Return
(EIRR), Benefit Cost Ratio.
12) Project Management: Project Planning, Project Life Cycle, Gantt Charts,
PERT and CPM.
13) Government Accounting: General Principles and Comparison with
Commercial Accounting; Government Accounting Standards issued by
Government Accounting Standards Advisory Board, Role of Comptroller and
Auditor General of India and Public Accounts Committee.
14) Goods and Services Tax Act & Rules : Chargeability of GST, Scope of
Supply (Section 7 of CGST Act, 2017 read with Schedule I, ll and III),
Classification of Goods and Services under GST, Time, Value and Place of Supply
of Goods and Services, Input Tax Credit (Eligibility, Blocked Credits, Method of
Reversal of Credits, Recovery of Input Tax Credit), Exports, Imports and Refunds
under GST, Anti-profiteering, Audit under GST.
15) Customs Law : Classification under Customs, Types of Duties (Basic
customs duty, IGST replacement of CVD and Special CVD, Protective duties,
Safeguard duty, Countervailing duty on subsidized articles, Anti-dumping duty),
Valuation under Customs of Imported Goods and Export Goods, Deemed export,
Duty drawback.
16) Companies Act, 2013 with special emphasis on provisions relating to
Declaration and Payment of Dividend (Chapter VIII and Schedule Il) Accounts of
 F.1/215(27)/2023-R.IV/SPC-II

Companies (Chapter IX, Schedule III and Schedule VII), Audit and Auditors
(Chapter X), Government Companies (Chapter XXIII).
17) Corporate Governance: Overview, Issues and Concepts, Corporate
Governance Practices/Codes in India, Corporate Governance in state-owned
business-MOU system.

III. Weightage:

Selection will be done based on marks scored in the Recruitment Test (RT) and
Interview. RT and the Interview shall carry weightage of 75:25 respectively.
Only those candidates shortlisted in the RT and who fulfil all the eligibility
conditions for the post shall be called for the interview.

IMPORTANT NOTES:

A. The Candidate must take the Test only at the Test Venue indicated in the e-
Admit Card only.If the Candidate appears at any other Test Venue, his
candidature is liable to be cancelled.

B. As for candidates shortlisted in the RT, the scrutiny would be done on the
basis of documents uploaded by them at the time of filling of Online Application
(ORA) for the subject post. However, candidates may be asked through e-mail to
furnish the deficient documents, if required. Their documents will be scrutinized
and those candidates who fulfill all the eligibility conditions of the posts shall be
called for interview.

C. The Candidates are directed to undertake the Recruitment Test at their own
risk i.e. after verifying that they fulfill the qualifications as prescribed in the
Advertisement, and their admission to the Test is purely „provisional‟.

INSTRUCTIONS TO CANDIDATES

e-ADMIT CARD:

1 e-Admit cards of the candidates will be released one week prior to the date
of examination.

1.1 Immediately on downloading of the e-Admit Card,the candidate should check it

very carefully and bring to the notice of the Union Public Service Commission the
discrepancies, if any, without loss of time. Special attention may be paid to the
subject of the Test. Efforts will be made to upload the revised e-Admit Card(s) at
the earliest in case of discrepancies. He/She must read carefully the Important
Instructions mentionedtherein.He/she mustbringhardcopy(print out) ofhis/her e-
Admit Card to the TEST Hall to secure Admission. The candidates who do not
have clear photographs on the e-admit card will have to bring two passport size
photographs for appearing in the Recruitment Test with an undertaking along
with photo identity proof viz. Aadhar Card, Driving License, Passport, Voter I.D.
etc.A candidate who does not produce his/her e-admit card for checking at
the allotted venue should not be allowed to take the examination.

1.2 The candidate is responsible for the safe custody of the e-Admit Card. In the event
of one‟s e-Admit Card being used by any other person for securing admission to
 F.1/215(27)/2023-R.IV/SPC-II

the Test, the onus lies on the candidate to prove that he/she has not secured the
service of an impersonator.

1.3 The candidates are allowed only to take with them e-admit card, pen, identity
proof, copies of self-photographs and any other item as specified in the
instructions of the e-admit card.

1.4 The candidate must bring the e-Admit Card to the TEST Hall. After entering the
TEST Hall, the candidate must fill the AttendanceList as per instructions and
sign the Attendance Listwhich will be produced before him/her by the Invigilator
and then hand over the Attendance List to the Invigilator.

1.5 Candidates are required to use the specific space, available at the
designated place in the answer copy, for rough work. Copy of the admit card
or any other space/sheet etc should not be used for rough work.

1.6 Violation of any instruction(s) shall entail cancellation of candidature of

candidate in addition to any other appropriate action that may be taken by
the Commission against the candidate under the Rules of the test.

CONDUCT OF THE RECRUITMENT TEST:

2 Seating Plan for the candidates will be displayed at the venue of the TEST on the
day of Recruitment Test. The candidates, before proceeding to the TEST
halls/rooms, are advised to check the exact location of their seats.

2.1 The candidate is required to encode/write the serial number of the OMR Sheet
and Serial Number and Series of Test Booklet issued to him/her in the
Attendance lists, which will be produced before him/her by the Invigilator.

2.2 The candidate is requested to reach the Venue well in advance to undergo
𝟏
frisking. He/She will be allowed to enter the TEST Hall 90 minutes/ 1𝟐hour before
prescribed time for the commencement of the Test and get seated immediately on
the seat bearing his/her Roll Number.

2.3 The candidate must attempt questions in accordance with the directions given on
the Test Booklet.

2.4 The OMR Sheet will be supplied by the Invigilator of the TEST Hall. The candidate
will not be provided any separate sheet for rough work as blank sheets for rough
work will be appended at the end of the Test Booklet itself.

2.5 The candidate must mark the answers himself/herself with Black Ball point pen
by blackening the appropriate circle. Under no circumstances, the candidate will
be allowed the help of any other person to mark responses.

2.6 The candidate shall neither copy from the papers of any other candidate, nor
permit his/her own papers to be copied. No attempt should be made to obtain
any kind of unauthorized assistance. There should NOT be any other marking on
the OMR sheet.

2.7 No candidate shall go outside the TEST Hall for any purpose, whatsoever, without
prior permission of the Invigilator on duty/Supervisor.
 F.1/215(27)/2023-R.IV/SPC-II

2.8 When going to the toilet the candidate should turn his/her OMR sheet upside
down.Further, an official of the venue will check the candidate for any
unwanted item in his/her possession viz. mobile, papers, torn pages of a
question booklet etc. and he/she must be accompanied by an official of the
venue. Furthermore, an official must be deputed outside every toilet of the
Venue during the conduct of the Examination to keep watch on the
candidates and the time spent by them in the toilet.

2.9 No candidate shall be permitted to leave TEST Hall till expiry of the allotted time.

2.10 No candidate shall be allowed to go to the toilet during the last 30 minutes of the
Test.

2.11 A signal will be given at the beginning of the TEST; at half time and five minutes
before the closing time. There will also be a final signal at the closing time. The
candidate must not continue to mark or revise his/her answers after the expiry of
the time allotted for the paper.

2.12 On completion of the Recruitment Test, the candidate shall continue to be seated
and wait until OMR Sheet is collected and is allowed to go by the Invigilator. The
candidate should not engage in conversation with any other candidate after the
expiry of the allotted time.

2.13 The candidates should not crowd near or loiter in and around the TEST
Hall/Room after leaving the Hall/Room.

2.14. Silence must be observed at all times in the TEST Hall/Room.

2.15. The candidate must abide by the instructions on the cover of the Test booklet and
on the OMR Sheet and such further instructions as may be given by
Supervisor/Invigilator of the Test. If the candidate fails to do so or indulges in
disorderly or improper conduct, he/she will render himself/herself liable to
expulsion from the Test and/or such other punishment as the Commission may
deem fit to impose.

2.16 The candidate will furnish such necessary and correct information as may be
required from him/her in the TEST Hall by the Invigilator/Assistant
Supervisor/Supervisor/other persons so authorized.

HANDLING OF OMR /TEST BOOKLET:

3.1 Write clearly inBlack Ball point pen the Centre, Subject, Subject Code, Series of
the Test Booklet and Roll Number in spaces provided in the OMR Sheet. Encode
in Black Ball point pen the Booklet Series, Subject Code and Roll Number in the
circles provided for the purpose in the OMR Sheet.

3.2 The Test Booklet Series is indicated on top right hand corner of the Test Booklet.
Encode clearly test Booklet Series A, B, C or D as the case may be in the box on
top of the OMR Sheet. In case the BookletSeries is not printed on Test Booklet or
OMR Sheet is un-numbered, the matter may be reported immediately to the
invigilator concerned and the Test Booklet/OMR Sheet may be got replaced.
 F.1/215(27)/2023-R.IV/SPC-II

3.3 The encoding of Test Booklet Series done by each candidate should tally with
encoding of Test Booklet Series made by the invigilator at the appropriate space
provided in the OMR sheet on the left hand margin with reference to series
printed on the cover page of the Test Booklet.

3.4 All the corrections and changes in writing the Roll Number must be initialed by
the candidate as well as by the invigilator and countersigned by the supervisor.

3.5 Immediately after the commencement of the test, the candidate should check that
the Test Booklet supplied to him/her does not have any unprinted or torn or
missing pages or items. If so, he/she should bring it to the notice of the invigilator
and get it replaced by a complete Test Booklet of the same series.

3.6 The candidate must not write his/her name or anything else except the specific
item of information asked for in the OMR Sheet/Test Booklet.

3.7 The candidate must take care to ensure that the OMR Sheet is not folded,
mutilated or torn during handling. There should be no extraneous marking in the
OMR Sheet.

3.8 The candidate should not tamper with or take away the OMR Sheet with him/her.
He/she will be penalised for any attempt to do so.

3.9. The candidates should note that any omission/mistake/discrepancy in encoding

/filling in details in the OMR sheet, especially with regard to Roll Number and
Test Booklet Series Code, will render the OMR sheet liable for rejection.

ITEMS ALLOWED AND NOT ALLOWED IN THE HALL

4 The candidates are advised to bring theirownBlack Ball point pen.Candidates

must use only Black Ballpoint penfor marking responses on the OMR sheet.

4.1 NO candidate is allowed to enter the venue with mobile phones and other IT
gadgets, books, bags, valuables/ costly itemsetc and that no arrangement
shall be made for keeping the same at the Venue. Any infringement of the
above instructions shall entail disciplinary action including ban from future
TESTs.

4.2 Candidates are permitted to take with them after conclusion of the Recruitment
Test, the Test Booklet issued to them.

4.3 Candidates are advised not to bring any personal/costly item to the test hall, as
safe keeping of the same cannot be assured. Commission will not be responsible
for any loss of such item.

GENERAL INSTRUCTIONS

5 The candidate must note that his/her admission to the Test is strictly
“Provisional”.

5.1 The mere fact that an e-Admit Card has been issued to him/her does not imply
that the candidature has been finally cleared by the Commission or that the
 F.1/215(27)/2023-R.IV/SPC-II

entries made by the candidate in his/her application for the Test have been
accepted by the Commission as true and correct.

5.2 The candidate must note that the Commission takes up the verification of
eligibility conditions i.e. age, educational qualifications, community etc. with
reference to original documents only of those candidates who qualify in the
Recruitment Test. Unless the candidature is formally confirmed by the
Commission, it continues to be “Provisional”.

5.3 The candidate must also note that if subsequent to the issue of e-Admit Card,
ineligibility is detected at any stage before or after the Test or if the conditions
prescribed in the Rules and Instructions given in the advertisement or any other
additional information/documents called for at any stage are not complied with
within the time specified therein, the candidature would be rejected.

5.4 Travelling and other expenses must be borne by the candidate himself/ herself.

5.5 The Commission does not make arrangements for boarding and lodging of any
candidate.

IMPORTANT INSTRUCTIONS FOR PH CANDIDATES:

6 Recruitment to 36 Posts of Assistant Director (Cost) in the office of Chief Advisor

Cost, Department of Expenditure, Ministry of Finance [Advt. No. 04/2024 dated
24.02.2024, Vacancy No. 24020401424].

*Of the thirty-six vacancies, two vacancies are reserved for candidates
belonging to category ofPersons with Benchmark Disability (PwBD).

*Of the two vacancies reserved for candidates belonging to category of Persons
with Benchmark Disability (PwBD), one vacancy is reserved for candidates belonging
to category of Persons with Benchmark Disability (PwBD) viz. Blindness and Low
Vision with disability i.e. Blind (B) or Low Vision (LV) and remaining one vacancy is
reserved for candidates belonging to category of Persons with Benchmark Disability
(PwBD) viz. Multiple disabilities (MD) i.e. at least two disabilities from the categories
of the disabilities viz. Blindness and Low Vision with disability i.e. Blind (B) or Low
Vision (LV), Deaf and Hard of Hearing with disability i.e. Deaf (D) or Hard of Hearing
(HH), Locomotor Disability including Cerebral Palsy, Leprosy Cured, Dwarfism, Acid
Attack Victims and Muscular Dystrophy with disability i.e. Both legs affected but not
arms (BL) or Both arms affected (BA) or One leg affected (R or L) (OL) or One arm
affected (R or L) (OA) or Both legs and both arms affected (BLA) or One leg and One
arm affected (OLA) or Both Legs and One Arm affected (BLOA) or Leprosy Cured (LC)
or Dwarfism (DW) or Acid Attack Victims (AAV).
The vacancies are also suitable for candidates belonging to category of Persons
with Benchmark Disability (PwBD) viz. Blindness and Low Vision with disability i.e.
Blind (B) or Low Vision (LV), Deaf and Hard of Hearing with disability i.e. Deaf (D) or
Hard of Hearing (HH), Locomotor Disability including Cerebral Palsy, Leprosy Cured,
Dwarfism, Acid Attack Victims and Muscular Dystrophy with disability i.e. Both legs
affected but not arms (BL) or Both arms affected (BA) or One leg affected (R or L) (OL)
or One arm affected (R or L) (OA) or Both legs and both arms affected (BLA) or One leg
and One arm affected (OLA) or Both Legs and One Arm affected (BLOA) or Leprosy
Cured (LC) or Dwarfism (DW) or Acid Attack Victims (AAV), Multiple disabilities (MD)
i.e. at least two disabilities from the categories of the disabilities indicated above.
 F.1/215(27)/2023-R.IV/SPC-II

6.1 At this stage, candidates are being admitted to the Recruitment Test based on
the data furnished by the candidates vide their online Application.

6.2 All the candidates, who have claimed themselves as PH candidates, are,
therefore, advised to make themselves sure that they belong to the PH categories as
mentioned in the Advertisement.

6.3 The candidates must note that if subsequent to the issue of e-Admit Cards,
ineligibility is detected at any stage, the candidature would be rejected.

6.4 Candidates of certain categories of disabilities like candidates with Locomotor

Disability and Cerebral Palsy (LDCP) where dominant (writing) extremity is affected to
the extent of slowing the performance of function (minimum of 40%
impairment)/Blind or Partially Blind candidates, appearing in the RT of 2 hours
duration shall be allowed compensatory time @20 minutes/hour i.e. total 40
minutes, apart from allowing the help of scribe, wherever opted for, in the
Application Form. For any other category of PwBD, such facility shall be provided
subject to production of Certificate for physical limitation to write, as per the
proforma enclosed.

6.5 Facility of scribe for candidates appearing in Recruitment Test/s (RTs) to

Persons with Benchmark Disabilities (PwBD):

(i) Candidates must write the papers in their own hand. In no circumstances will
they be allowed the help of a scribe to write the answers for them. However, The
Persons with Benchmark Disabilities in the categories of blindness, locomotor
disability (both arm affected – BA) and cerebral palsy will be eligible for the facility of
scribe. In case of other category of Persons with Benchmark Disabilities as defined
under section 2 (r) of the RPWD Act, 2016, such candidates will be eligible for the
facility of scribe on production of a certificate, to the effect that the person concerned
has physical limitation to write, and scribe is essential to write examination on
behalf, from the Chief Medical Officer/Civil Surgeon/Medical Superintendent of a
Government Health Care institution as per proforma at Annexure-I. Further, for
persons with specified disabilities covered under the definition of Section 2(s) of the
RPwD Act, 2016 but not covered under the definition of Section 2(r) of the said Act,
i.e. persons having less than 40% disability and having difficulty in writing will be
eligible to be provided the facility of scribe subject to production of a certificate to the
effect that person concerned has limitation to write and that scribe is essential to
write examination on his/her behalf from the competent medical authority of a
Government healthcare institution as per proforma at Annexure-III.

(ii) The candidates have discretion of opting for their own scribe or request the
Commission for the same. The details of scribe i.e. whether own or the Commission‟s
and the details of scribe in case candidates are bringing their own scribe, will be
sought at the time of filling up the application form online as per proforma at
Annexure-II. (for Candidates having 40% disability or more) and Annexure-IV (for
Candidates having less than 40% disability and having difficulty in writing).

(iii) The qualification of the Commission‟s scribe as well as own scribe will not be
more than the minimum qualification criteria of the examination. However, the
qualification of the scribe should always be matriculate or above.

(iv) The Persons with Benchmark Disabilities in the category of blindness, locomotor
disability (both arms affected-BA) and cerebral palsy will be eligible for Compensatory
Time of twenty minutes per hour of the Recruitment Test (RT). In case of other
 F.1/215(27)/2023-R.IV/SPC-II

categories of Persons with Benchmark Disabilities, such candidates will be eligible

for this facility on production of a certificate, to the effect that the person concerned
has physical limitation to write, from the Chief Medical Officer/Civil
Surgeon/Medical Superintendent of a Government Health Care institution as per
proforma at Annexure-I. Further, for persons with specified disabilities covered under
the definition of Section 2(s) of the RPwD Act, 2016 but not covered under the
definition of Section 2(r) of the said Act, i.e. persons having less than 40% disability
and having difficulty in writing will be eligible to be provided compensatory time
subject to production of a certificate, to the effect that person concerned has
limitation to write, from the competent medical authority of a Government healthcare
institution as per proforma at Annexure-III.

(v) Facility of Scribe and/or Compensatory time to eligible candidates will be

provided, if desired by them.

Mobile Phones and all such IT Gadgets are banned in the test venue
*********
 F.1/215(27)/2023-R.IV/SPC-II

Annexure-I

Certificate regarding physical limitation in an examinee to write

This is to certify that, I have examined

Mr./Ms./Mrs………………………….. (name of the candidate with benchmark
disability), a person with ………………………………. (nature and percentage of
disability as mentioned in the certificate of disability),
S/o/D/o…………………..…………., a resident of …………………………………….
(Village/District/State) and to state that he/she has physical limitation which
hampers his/her writing capabilities owing to his/her disability.

Signature

Chief Medical Officer/Civil Surgeon /

Medical Superintendent of a Government Health Care Institution.

Note: Certificate should be given by a specialist of the relevant

stream/disability (eg. Visual Impairment – Ophthalmologist, Locomotor
disability – Orthopaedic specialist/PMR).
 F.1/215(27)/2023-R.IV/SPC-II

Annexure-II

Letter of Undertaking for Using Own Scribe

(To be filled by the candidates online to the Commission)

I…………………., a candidate with……………………………… (name of the

disability) appearing for the ……………………………....…………….. (name of the
examination) bearing Roll No……………….. at ………………………….. (name of
the centre) in the District …………………., ……………….. (name of the State). My
qualification is …………………....

I do hereby state that ………………………………..… (name of the scribe)

will provide the service of scribe/reader/lab assistant for the undersigned for
taking the aforesaid examination.
I do hereby undertake that his qualification is ……………………..…… In
case, subsequently it is found that his/her qualification is not as declared by
the undersigned and is beyond my qualification, I shall forfeit my right to the
post and claims thereto.

(Signature of the candidates with Disability)

Place:

Date:
 F.1/215(27)/2023-R.IV/SPC-II

Annexure-III

Certificate for person with specified disability covered under the definition of
Section 2(s) of the RPwD Act, 2016 but not covered under the definition of
Section 2(r) of the said Act, i.e. persons having less than 40% disability and
having difficulty in writing

This is to certify that, we have examined

Mr./Ms./Mrs………………………………………………………… (name of the candidate),
S/o / D/o …………………………………………………., a resident of
…………………………………………. (Vill/PO/PS/District/State), aged……………yrs, a
person with (nature of disability/condition), and to state that he/she has limitation
which hampers his/her writing capability owing to his/her above condition. He/she
requires support of scribe forwriting the examination.

a. The above candidate uses aids and assistive device such as prosthetics &
orthotics, hearing aid (name to be specified) which is /are essential for the candidate
to appear at the examination, with the assistance of scribe.

b. This certificate is issued only for the purpose of appearing in written examinations
conducted by recruitment agencies as well as academic institutions and is valid upto
………………… (it is valid for maximum period of six months or less as may be
certified by the medical authority

Signature of medical authority

(Signature & (Signature & (Signature & (Signature & (Signature &
Name) Name) Name) Name) Name)
Orthopedic/ Clinical Neurologist (if Occupational Other Expert,
PMR psychology available) therapist (if f as nominated
Specialist st/Rehabilitation available) by the
Psychologist / Chairperson
Psychiatrist / (if any)
Special Educator
(Signature & Name)
Chief Medical Officer / Civil Surgeon / Chief District Medical Officer ..Chairperson

Name of Government Hospital /

Health Care Centre with seal

Place:
Date:
 F.1/215(27)/2023-R.IV/SPC-II

ANNEXURE-IV

Letter of Undertaking by the person with specified disability covered under the
definition of Section 2(s) of the RPwD Act, 2016 but not covered under the
definition of Section 2(r) of the said Act, i.e. persons having less than 40%
disability and having difficulty in writing

I………………………………………………………, a candidate with

............................................................................................... (nature of
disability/condition) appearing for the ………………..…………………………….. (name of
the examination) bearing Roll No……………….. at ………………………………………
(name of the centre) in the District ……………………………….,
……………………………………. (name of the state). My educational qualification is
……………………………………………

2. I do hereby state that ................................(name of the scribe) will provide the

service of scribe for the undersigned for taking the aforementioned examination.

3. I do hereby undertake that his qualification is ................... In case, subsequently

it is found that his qualification is not as declared by the undersigned and is beyond
my qualification. I shall forefeit my right to the post or certificate/diploma/degree
and claims relating thereto.

(Signature of the candidate)

Place:

Date:
 UNION PUBLIC SERVICE COMMISSION
ADDENDUM – NOTICE TO CANDIDATES

Subject: Recruitment Test for recruitment to 36 Posts of Assistant Director

(Cost) in the office of Chief Advisor Cost, Department of Expenditure,
Ministry of Finance (UR-15, EWS-04, OBC-10, SC-05, ST-02 (PwBD-02))
[Advt. No. 04/2024 dated 24.02.2024, Vacancy No. 24020401424].
********
The Commission has decided to conduct an Offline Pen and Paper Based
RECRUITMENT TEST for short-listing the candidates for the above mentioned
posts on 19.10.2024 (SATURDAY) (AFTERNOON SESSION) from 02.00 P.M to
04:00 P.M. Only those candidates shortlisted in the RT and who fulfill all the
eligibility conditions of the post shall be called for interview. Centre of the RT,
Scheme and Syllabus of the RT is as under:

Centre of the Test Centre Scheme of the Test

Code
Ahmedabad 01 1. The test will be of two hours duration.
Bhopal 04 2. All questions will carry equal marks.
Chennai 12 3. The test will be objective type questions with
Delhi 08 multiple choices of answer.
Dispur (Guwahati) 09 4. The medium of the test will be English.
Jaipur 11 5. There will be penalty for wrong answers. Every
Jammu 34 wrong answer will carry a deduction of one-third of
Kochi 24 the marks assigned to that question. If no answer is
Kolkata 06 marked for a question, there will be no penalty for
Lucknow 26 that question.
Mumbai 05
Nagpur 13
Ranchi 41
Vishakhapatnam 51

Syllabus of the Test

1) Cost Concepts and Classifications: Cost Objects, Cost Centers and Cost Unit;
Collection, classification, allocation and apportionment of cost - Material Cost,
Employee Cost, Direct Expenses, Overheads etc.
2) Generally Accepted Cost Accounting Principles (GACAP), Cost Accounting
Standards, Cost Audit, Companies (Cost Record & Audit) Rules, 2014 as amended
from time to time; Cost Auditing and Assurance Standards.
3) Methods of Costing: Single Output Costing, Job Costing, Batch Costing,
Contract Costing, Process Costing, Service Costing.
4) Marginal v. Absorption Costing, Cost-Volume-Profit analysis, Decision making
involving alternative choices.
5) Pricing decisions and Strategies-New Product Pricing, Monopoly Pricing v.
Competitive Pricing, Pricing of Service Sector
6) Cost Control and Cost Reduction; Cost Control Techniques- Standard Costing
& Variance Analysis; Budget and Budgetary Control.
7) Transfer Pricing- Methods (Cost Based, Market Price Based, Negotiated
Pricing), Criteria for setting Transfer Prices, Transfer Price in different situations.
8) Emerging concepts in Cost and Management Accounting: Life Cycle costing,
Activity Based costing, Learning Curve and its application, Socio-economic costing,
 Target costing, Total Quality Management, Environmental Management Accounting,
Six Sigma etc.
9) Generally Accepted Accounting Principles (GAAPs), Accounting Standards and
Ind AS.
10) Financial Statements and Analysis: Preparation of Corporate Financial
Statements, Ratio Analysis, Cash Flow Analysis.
11) Appraisal of Projects: Capital Budgeting, Cost of Capital, Leverage Analysis;
Methods of Project Appraisal-Payback Period, Net Present Value (NPV), Financial
Internal Rate of Return (FIRR), Economic Internal Rate of Return (EIRR), Benefit
Cost Ratio.
12) Project Management: Project Planning, Project Life Cycle, Gantt Charts, PERT
and CPM.
13) Government Accounting: General Principles and Comparison with Commercial
Accounting; Government Accounting Standards issued by Government Accounting
Standards Advisory Board, Role of Comptroller and Auditor General of India and
Public Accounts Committee.
14) Goods and Services Tax Act & Rules: Chargeability of GST, Scope of Supply
(Section 7 of CGST Act, 2017 read with Schedule I, ll and III), Classification of
Goods and Services under GST, Time, Value and Place of Supply of Goods and
Services, Input Tax Credit (Eligibility, Blocked Credits, Method of Reversal of
Credits, Recovery of Input Tax Credit), Exports, Imports and Refunds under GST,
Anti-profiteering, Audit under GST.
15) Customs Law : Classification under Customs, Types of Duties (Basic customs
duty, IGST replacement of CVD and Special CVD, Protective duties, Safeguard duty,
Countervailing duty on subsidized articles, Anti-dumping duty), Valuation under
Customs of Imported Goods and Export Goods, Deemed export, Duty drawback.
16) Companies Act, 2013 with special emphasis on provisions relating to
Declaration and Payment of Dividend (Chapter VIII and Schedule Il) Accounts of
Companies (Chapter IX, Schedule III and Schedule VII), Audit and Auditors
(Chapter X), Government Companies (Chapter XXIII).
17) Corporate Governance: Overview, Issues and Concepts, Corporate Governance
Practices/Codes in India, Corporate Governance in state-owned business-MOU
system.

NOTE-I: INTIMATION ABOUT VENUE OF THE RECRUITMENT TEST WILL BE

COMMUNICATED TO THE CANDIDATES IN DUE COURSE.

NOTE-II: RT AND THE INTERVIEW SHALL CARRY A 75:25 WEIGHTAGE FOR

THOSE CANDIDATES SHORTLISTED OUT OF THE RECRUITMENT TEST AND
THOSE WHO QUALIFY IN THE INTERVIEW.

Standard of suitability for the interview for candidates belonging to

various categories is fixed as under:

General/EWS Category : 50 and above

OBC : 45 and above (on relaxed standards)
SC/ST : 40 and above (on relaxed standards)
PWD (Gen/EWS/OBC/SC/ST) : 40 and above (on relaxed standards)

NOTE-III: NO REQUEST FOR CHANGE OF TEST CENTRE WILL BE

ENTERTAINED.
********
 F.1/215(27)/2023-R.IV/SPC-II

UNION PUBLIC SERVICE COMMISSION

DHOLPUR HOUSE, SHAHJAHAN ROAD

New Delhi, the dated: 30.08.2024

To

Dear Candidate/s

Subject: Fictitious Fee candidate/s in respect of recruitment to 36 vacancies for

the post of Assistant Director (Cost) in the Office of Chief Adviser (Cost),
Department of Expenditure, Ministry of Finance. [Adv. No. 04/2024, Vacancy No.
24020401424].
*****
Confirmation has NOT been received from the Bank Authorities regarding payment
of Fees of Rs. 25/- for the above mentioned post. Therefore, in accordance with the
provisions contained in Union Public Service Commission’s Advertisement No.
04/2024, Vacancy No. 24020401424, with closing date of submission of Online
Application being 23:59 Hrs. on 14.03.2024 for recruitment to 36 vacancies for
the post of Assistant Director (Cost) in the Office of Chief Adviser (Cost),
Department of Expenditure, Ministry of Finance, your application has been
rejected. Appeal against the rejection, if any, may be made along with the
documentary* evidence by speed post or by hand to Under Secretary (SPC-II),
U.P.S.C, Shahjahan Road, New Delhi- 110069 or through email at
sospc2.upsc@nic.in. Appeal against such rejection should be received in the
Commission’s office within 5 days not later than 05.09.2024. On receipt of
documentary proof of genuine fee payment, your application will be considered for
revival. The application/s rejected for non-payment of examination Fee/fictitious
fee are as under:

Sl No. Appl. No. Name

1 19916144169 JITIN JAIN

Documents* :-

i) Please submit the Bank pay-in-slip through which payment has been deposited by
you in the State Bank of India if the fee has been paid through cash mode;
OR

ii) If you have paid the fee through debit /credit card or though internet banking or
authorized State Bank of India then please send the copy of your debit/credit card
 F.1/215(27)/2023-R.IV/SPC-II

statement or Bank Account Statement as the case may be. On receipt of any representation
against above rejection, process for revival of application will be initiated.
***********