EMRS Accountant Exam is conducted by the Eklavya Model Residential Schools (EMRS) for the recruitment of Accountants in the organization. The exam is designed to assess the candidates' knowledge and skills in various areas related to accounting. Here is a detailed topic-wise syllabus of the EMRS Accountant Exam along with the marks weightage for each topic:
1. Accounting Principles and Concepts:
- Basic accounting principles and concepts
- Double-entry system
- Cash and accrual basis of accounting
- Accounting equation
2. Financial Accounting:
- Preparation of financial statements (Income statement, Balance sheet, Cash flow statement)
- Accounting for assets, liabilities, and equity
- Revenue recognition and expense recognition
- Depreciation and amortization
- Accounting for inventory
- Accounting for receivables and payables
- Accounting for investments
- Accounting for fixed assets
3. Cost Accounting:
- Cost classification and cost behavior
- Cost-volume-profit analysis
- Job costing and process costing
- Standard costing and variance analysis
- Budgeting and budgetary control
- Costing methods (FIFO, LIFO, Weighted Average)
4. Management Accounting:
- Marginal costing and decision making
- Cost-volume-profit analysis
- Pricing decisions
- Relevant costing
- Budgeting and budgetary control
- Performance measurement and evaluation
- Responsibility accounting
- Capital budgeting
5. Taxation:
- Income tax provisions and calculations
- Goods and Services Tax (GST) provisions and calculations
- Tax planning and tax management
6. Auditing and Assurance:
- Audit planning and procedures
- Internal control systems
- Audit evidence and documentation
- Audit reports and opinions
- Professional ethics and code of conduct
7. Financial Management:
- Time value of money
- Capital budgeting and investment decisions
- Cost of capital and capital structure
- Working capital management
- Financial analysis and interpretation
Marks Weightage:
The marks weightage for each topic may vary depending on the specific exam pattern and guidelines provided by EMRS. However, typically, the marks weightage for each topic can be distributed as follows:
- Accounting Principles and Concepts: 10-15 marks
- Financial Accounting: 25-30 marks
- Cost Accounting: 15-20 marks
- Management Accounting: 15-20 marks
- Taxation: 10-15 marks
- Auditing and Assurance: 10-15 marks
- Financial Management: 10-15 marks
EduRev provides Mock Test Series for the EMRS Accountant Exam, which can be accessed on their website. These mock tests are designed to simulate the actual exam environment and help candidates assess their preparation level. By practicing these mock tests, candidates can familiarize themselves with the exam pattern, improve time management skills, and identify areas of weakness that require further study.
Note: The above syllabus and marks weightage are indicative and based on general expectations. It is recommended to refer to the official website or notification of EMRS for the most accurate and updated information regarding the syllabus and marks weightage for the EMRS Accountant Exam.
This course is helpful for the following exams: EMRS