cl | Apr I n xt l

NXAMINATTONS
(i) Departmental Examinations in accounts
(
B. S. E. B. c. S. O. No. 285 dat ed 26- 11- t 957
)
The Board revi ewed the procedure and rul es l ai d down for the depart-
mental exami nati on i n accounts prescri bed for the seni or accounts/audi t cl erks
i n vi ew of the poor showi ri g of some of the candi dates i n the exami nati on and
the exami nati on bei ng appl i cabl e to the i ntegrated areas al so amended vi de
resul uti ons nos. 465 and 702 of l 2th September 1957 and 30th october 1957
the procedure
and rul es prescri bed. Thi s General Standi ng order i s, therefore,
i ssued i n t he l i ght of t he abov: r esol ut i ons i n super sessi on of al l t he i nst r uct i ons
gi ven i n G S Os
i Ci r cul ar s i ssued on t he abcve subj ect i n t he past ,
DEPARTME NTAL EXAMI NATI ON
2 The departmeni ai exami nati on i n accounts i s prescri bed for the fol l owi ng
i ncl udi ng t hose i n t he newl y i nt egr at ed ar eas : -
( i )
Di vi si onal Account ant si Audi t or s
( i i )
Assi st ant Account anl si Auci i t or r
( i i i )
Seni or Account s/ Aucl i t Cl er ks
SYLLABUS
3 The t ol l owi ng i s t he syl l abus pr escr i becl f or r he depar t nr ent al exar ni nat i on
l i l accol r nt s: -
PARI ' I
( Accountancy
-
Theory & Practi ce )
(a)
The fol l ou,i ng chapters from the Book "The Fi rst Steps i n Doubl e l i ntry
Book- keepi ng" by J. R. Bat l i boi .
Chapter I
(
compl ete )
-
El ements of Dorrbl e Errtry
, ,
I I
(
- do-
)
-
Rul es of J our nal i s i ng
, ,
I I I
( - do-
)
-
Ledger Ac c ount s
, ,
l V
(
- do-
)
-
Sub- Di vi si onsof Jour nal
, ,
V
( - d o -
)
*
C a s h B o o k
Chapter vl
(
copnpl et e )
VfI
(
Part )
262
Banki ng Transacti ons
Bi l l Transaeti ons
-
Acceptance of a
Bill
-
Dishonour of Bills
-
Noting and
Protesting
-
Discounting Bills
-
Renewal
of Bi l l s
*
Bi l l s payaNe Account
-
Di s-
honour of Bi l l s Payabl e
-
Reti ri ng Bi l l s
Fayahle
-
Payable rander Discount
*
Foreign and Documentary Bills
The Journal Fropet
The Tri al Bal an:e
The Trading Account
The Profit and Loss Accoqnt
The Balance Sheet
Company Accounts
.-
Entries in regard
to Share Capital and Debenture Issues*
Debentures
-
Detrentures interest book
-
Issue of Debenture at diseount-Issue
of
Debentures at a premium
-
Redemption'
of D,"bentureo
Depreciation and Reserve and' other
Ftrnds
Capital and Revenue ExPenditure,
Receipts and Payments and Income And
Expendi ture Accounts
Sell' Balancing Ledgers
Exclueling Foreign Branchcs
Vti l
( Opmpft-te
)
l X
( * d o - .
)
X
(
* d o -
)
X l
( * d o *
I
X l l
( - c l o *
I
XV
(
Part )
X! l
( eompl et e)
X V l l 1 - d o - ) ,
ehapler'
XI X
XXII
* t l o * )
Parr )
(
(
(b)
The questiorx and answsrs relating to the chapters referred to above in tbe
Book "
Questi ons
and Answers i n Book keepi ng
' "
by J. R. Batl i boi .
Books prescribed :
(l )
Fi rst Steps i n l )oubl e Entry Book-keepi ng by J. R. Bathboi .
i.2)
Questions
and Answers in Book-keeping by J. R. Batliboi.
PART II
( Board's Procedures )
Board's procedure in force for
-
(1)
Stores Purchasg
(2) Works Contracts
263
(3)
Consumers' Energy Bi l l i ng and Accounti ng
(4)
Stores Accounti ng
(5)
Cash Accounting
(6)
General Accounti ng
i ncl udi ng Branch Accounti ng
Books prescribed :
(l )
Accounts Code Vol ume I to V
Q) General Standi ng orders and ci rcul arc etc,, i ssued from ti me to
time on the subiects enumerated above
Procedure and Rules ;
l xempti ons
4 The emp[oyees possessi ng the undermenti oned di pl omas shoul d be exempted
from the necessi ty of appeari ng i n Part I of the exami nati on :
(l )
Intermedi ate of Commerce of any recogni sed Uni versi ty
Q) Government Di pl oma i n Commerce
(G.
D. C.)
(3) Di ptoma i n l ndi an Chambers of Contmerce
(D.
Com. IMC)
(4)
Di pl oma of London Chamber of Cotnmerce
(L.
C' C.)
(5)
Government Di ptoma i n Co-operati on and Accounti ng
(G.
D. C. A.)
(6)
Di pl oma i n Accountancy by Sydenham Col l ege
(D.
P. A. Sydenham
Cotl ege)
5 An empl oyee who has passed any exami nati ons i n Accountancy other
than those menti oned i n para 4 above shoul d appl y for exempti on fronr appeari ng
i n part I of the exami nati on and su:h exempti on may be granted by the
Secretary on i ts meri ts i n consul tati on wi th the Member of
Accounts.
6 The Chi ef r,t;ounts Offi cer and the Chi ef Internal Audi tor are authori sed
to exempt such of the Di vi si onal Accountants/Audi tors and the Assi stant
Acconntants/audi tors
(
i ncl udi ng tl tose i n the newl y i ntegrated areas ) who have
been al ready confi rmed and are worki ng i n the Accounts or Audi t Secti ons
respecti vel y from appeari ng for the departntental exami nati on i n accounts i f they
feel sati sfi ed as to thei r capabi l i ti es.
7 The Seni or Accounts Cl erks worki ng i n secti ons other than i n Accounts
and Audi t Secti ons such as Establ i shment Secti on, General Secti on, Techni cal
Secti on etc, woul d need to appear for the departmental exami nati on i n accounts
i f they desi re to be sonsi dered for future prontoti ons. Unl ess they pass the
departmental exami nati on i n accounts rvi th at l east 60;oui , marks, they wi l l not be
el i gi bl e for bei ng consi dered for Assi stant Accountants' /Audi tors'
posts or posts
equi val ent i n the grade of Assi stant Accountants es per Para l l bel ow.
Passing the examination
I The candidates may appear for the examination separately for eacb
part'
i f they so desi re.
264
9
The rni ni murn
number
of marks for passi ng i n
each oi tbe parts shoul d
be 60"i ' ' f' rr the Di vi si t)nai
Arcoti ntants/Audi tors
and Assi stant Accountantsf
Audi tors
anci 45% fr:r Seni or
Accountq.r,A,udi t
Cl erks.
l 0
The Di vi si onal Accot i nr ant s/ Al r di t or s
and Assi st ant
Acccunt ant si Au6i t or s
must ar ) pear ,
unl ess ot her wi : ; e
cxempt ed as per par a
6 abo' e, and obt ai n
, at r east
6011, nrai ' ks i n part
l l l i .r<J al so at i east
60ot, i n part I of tl re exarnrnai i on unl ess
otherwi se
rxeni pt;c
ri oni :rppcari ng
fo,r trrar
nrrrt as per para
4 or 5 above
hcf or e bei ng
ci r nl ' i r mcl .
I I
No seri.r
Accountsi/Audit
crerk, how*vt-rr,
senior in servic* or quarified
shoul d be consi aerc.
!br promoti on
to rhe post
of Assi si ant/Accountant/Audi tor
or a pcl st
equi val er"rr
i n tl re grade of Assi sranr,A,ccountant
(Rs.
l 50i _to
Rs. 300/_)
rttrl ess he obtai ns
at reast 60
o/o
marks i n parr .r I and arso at l east 60r/, i n
par t
I of t he cxanr i nat l ot r
r ' r l ess ot l r cr vvi sc
er er npt ed
f r or n appear i ng
f or t hat
parl
as per p&ra
4 trr 5 abor,e.
12
Subj ecr
ro para
7, rhe Seni or
Accounts/Audi t
Cl erks who have al ready
beerr co' fi i ' nred
i rs on i st June 1957 must
Fass
the ex.ri rrati on
by l st Jury 1959
?i ' 1t1,
rvl -l i el r no.furtho
nnni tal i ncrements
wi l l tre grnnrecl
as fronr that date.
r i i c cr cl . r \ s
\ ' / r t , ho\ l ' e' ef '
be ent i t l ed t o t he. i r annual i ncr ement s
on t he due
di i tes (e
g' i f the i i rcrernent
i s aue on l st Jul y every year then on rst Jury)
i n i t n'
subs: quent
vca' pr ovi ded
t hey pass
t he exami nai i on
, n r he i nt er veni ng
per i od
t r t r t t hc; r r vi i l not i ' e enr i t i ed t o a*y
, vi t hhei el
i ncr ement s
nor any i l r r er r s
of i r r cr er nent s.
13
subj ect
i o para 7, the Se*i or Audi t crerks who have not been conri rmed
as ott l sr
June l 9-57 nl ust prss rhc exarni nati on
wi thi n the probati o' ary
peri od
fai l i ng
rvhi ch
thei r pr"obati onary
peri cl d wi l l tre exte' 6ecl
subj ect to conl i rmati on
onl y al ' t c" r passi ' u
t he exar ni nat i on
by l st JLr l y 1959. L, case t hey f ai r t o pr r ss
t he ex*mi nr r i c*
by l sr Jur y r g59 t hey wi i l Lr c r ever t ed
t o r he gr ade o{ . Juni or
Ci er ks i r r ar r - \ , v. r j an3i cl
t hat may t l r en exr sr .
l 4
' si rl rj ect
to
l l araT, thc Serri or
Accountsi Au,Jrt
cl er.ks who havc
been pronrotetl
or
' i oi necl af t er l st
" r une
1957 must al so pass t hcexami nat i on
ar cl wi l . l be conf i r nr ed
onl y
af t er passi ng
t he exar ni nat i on
and i n anv case t hey must pass t he exami -
nat i ou r vi t hr n
l l ycr r s
of t hc di t e ol j oi ni ng. .
l i r i l i ng
whi ch t hey r . vi l l be r ever r ed
i , the grade
of Ju*i <;r cl erks i n any rl acanci .*
that may then exrst.
l 5
The Seni or
Accoi l nrs,' Audi t
Cl erks who rnay pass
the erami nati on
but may
ha' e
f ai l ed
t o obt ai n
at r east 60, r ; mar ks i n ei l her par t I ( ur r l ess ot her wi se
exenrpted
) or i n part
i l ror l xi ng
c' ' srcl ered tbr promoti on
wi ri be perrni tted
to appear
agai n
fbr rhe respecti ve parts
subsequentry
but onry wi thi n
the peri ocr
of I year
from the date of havi ng p:rssed
the exami ^ati on
i n the fi rst i nstance.
Papers
to be set by:
16
The papers
shorrkl
Member
by rhe Chi ef
al t ernat e
exami nat i on
t 0
Exami nat i on
I )at e :
be set and exarni rreti i n consul tati on rvi tl r
the Accounts
Accounts Offi ;er or the Chi ef Internal
Audi tor
for
be hel d every si x months and assessed by them j oi ntl y.
17 The exami nat i on shoul cl
be conduct ed
i n t he 3r J
September
every year preferabl y
comnrenci ng
on Saturi l ar,.
ti ntu' shoul d be noti l i ed sepl ratel y
o, pr,:pu.o
2l b._l ow.
rveek of March and
The actual drtes and
265
Exami nati on Centres :
18 The exanti nati on shoul d be conducted i n the Head Offi ce and Di vi si onal
Offi ces onl y. The candi dates shoul d appear at the nearest exami nati on centre
i rrespecti ve of the Di vi si on i n whose
j uri sdi cti on
they may fal t.
Appl i cati on
for exami nati on :
19 l he canCi dates who are desi rous of appeari ng for the exami nati on shoul d
forward thei r appl i cati ons through the Executi ve Engi neer of the Di vi si on or the
sectional
Head at the Head office or Circle office where they may be working so as
to reach the Chi ef Accofnts Offi cer, Bombay by l 5th of February or August for
the exami nati on to be conducted i n March or September respecti vel y. They
shoul d i ndi cate i n thei r appl i cati ons the post hel d, parti cul ars of the present
posti ng,
the nearest erami nati on centre where they desi re to appear and whe-
ther they desi re to appear for both the prrts or onl y one part i n whi ch case
they shoul d i ndi cate whether i n the other part they seek exempti on or are
exr-mpted, have passed or do not i ntend to appear.
20
The candi dates who seek exempti on as per para 4 or 5 or who are
exempted as para 5 above from appeari ng for the part I of exami nati on shoul d
encl ose the copi es of thei r di pl omas or l etter from the Secretary as the case may
be dul y cer t i f i ed by t he Di vi si onal Audi t or as bei ng cor r ecr copi es.
Rul es f , r l conduct i ng exami nat i on :
2l The act ual dat es and t i me of t he exami nat i on shoul d be not i f i ed by t he
Chi ef Accounts Offi cer together wi th the parri cul ars of the number of candi dates
and cent r es f or t he i nf or mat i on of candi dat es and Of i l cer s condr r ct i ng t he exami -
nat i on at var i ous cent r es.
22 The aut hor i t y wl t o has set up t he quest i on paper s shcul d despat ch t hem
i n seal ed covers whi ch shoul d be forwarded wi th a coveri ng D. O. l etter
nddr essed t o t he Di vi si onal Oi f i ces i n r espect of Di vi si onal Cent r es under
regi stered seal ed cover so as l o reach them a coupl e of days before the date of
exami nati on the questi on papers shoul d be sent onl y to the centres where the
candi dat es ar e appear i ng and shoul d not be sent t o ot her cent r es.
23 The exami nat i on shoul d be conduct ed under t he di r ect super vi si on of t he
Seni or Executi ve Eqgi neer/Pou' er Stati on Superi ntendent
i
Executi ve Engi neer i n
charge of a l )i vi si onal Offi ce or the Deputy Executi ve E,ngi neer rvho may be
deputed for the purpose.
24 Ths seal ed cover cont ai ni ng t he quest i on paper s shoul d be kept under t he
peri onal cust,cdy' ti f the Ofl i cer conducti ng the exami nati on and shoul d be opened
end paper s di st r i but ed t o t he candi d; r t es at t he exact schedul ed t i r ni ngs.
2"5 The Offi cers conducti ng the cxami nati on shoul d make necessary arrange:
ment s f or t he suppl y of t he necessar y number of bl ank answer books whi ch
sl t oul d be pr epar ed wi t h l 6 si ngl e f ool scap si z. ' paper s consi sr i ng 8 doubl e f ool -
scap sheet s neat l y st i t chel . The Of f i ce r ubb: r st amp mav be pu!
gn al l t he.
answer books t o avoi d mal pr act i ce.
26 No candi dat e shoul d be al l owec- l t o l eave t hr . exami nat i on
' r oom
eat l r er
t han hal f an hour f r om t he commencement of t he exami nat i on Si mi l ar l y no
candi dat e. comi ng l at e af t el hl l f an hour f r om t he commencement of t be exami -
nati on shoul d bt admi tt:d to the exami nati on room.
27 The candi dates shoui d submi t thei r answers on ans!\' er books suppl i ed by
the Offi cer conducti ng the exami nati on onl y on one si de of the paper. They
266
must rnter the fol l ox' i ng pa ti cul ars at the top of the fi rsr page of each answer
book.
(a)
Narne i n i ui rl .
(i|)
Nam: of tfre C)ffic.e- where. lie is rvorking.
(,:)
Subject
for which he is appearing i. e. part I or part lI.
He must sign in f'ull at ttre erxl of the last pge of his answers;
28 Inrrnetlinte
acrion should be rakerr in regard to those candidates who. are
flound reso,rting
to rrnlair nrsans such ascop;,ing answers fron the text books
(}r
Board's
(].
S Os., Ctrcttlars or Accounts Cole aniL their names reported to the
Chief Accounts
Ofticer, if necessar},- Befor.. rhe cornmencement cf the examina-
tion the Officer conilucting the eraminatior shouid issue a warning in this respect-
?9 The answer trcoks should lx collectecl ilt rli scheduled closing time l-or
the exanri nati on
and shoul d rmmecri atery
be put i n a cover and. seared. Thi s
sealed
cover should
b: lbrwartlecl rvrth a covrrring D. O. letter under a separate
registered
sealed cover to the Chief Accounts Officer or Chief lnternal Audiror
Bcmbay who ha.* lirwarcied
the question paprrL
I'ravelling
Allowance
and D. A.
3{)
All those who undertake a
journey
to rhe nearest cqntres rnay be held
ei i gi bl e
I' or one si ngl e ci ass rai l way fare to the cl ass of accommodati on rhey are
entitled [o accorrling to Regulations, bothways if the two stations are ci>nnceted
by railway;
otherwise, ro the acrual expenses admissible
under the Regulations
without the element o'f the daily allowance. Grant of travelling allowance in the
manner provided
above should lre resrricted to only one occasion even though
tlre candidates
may he at hberty to appear for the examination any number of,
l i mes whenever
hel d duri ng the course of the peri od
wi thrn whi ch they are
required
to p;ss. A,bsence f'or the p,urpose
of atrending the eramination from
their original tread quarters
shculd be treated as on dutv.
r * *
(
B. S. E. B. c. S. O. No. 470 darert 9_6-1959 )
'fhe
Board under its Resolurion No. 2369 dated 2g_3_1959 reviewed the
posi ti on
wi th regard to the vari ous departmental
exami nati ons prescri bed i n
G. S. Os. No-4, 19, 22, 32., 52, 94, ll7 (arrd
2g5) rssued by rhe former Bombay
El ectri ci ty Board wrth the excepti on of the bracketted
one and adopted by rhe
Bombay
State El ectri ci ty Board wi th effect from 30-l -195g under Board' s Res,ol uti on
No' 1020 dat ed 30- l - 1958 ( vi de
G. s. o. No. 316 cr at ed 20- 2- l 9j n) and
f er t t hat t he
time limits stipulared
in the aforesaid G. s. os. cannor ipso facto apply tc
al l i ts empl o-vees as tl .rose ri nre l i nri ts were meanr for rhe erstwhi re
B. s. E" B.
empl oyss.
and rherefore, tentati vel y
approved thar l he ti me l i mi ts
speci fi ed
in those G. S. Os, shouid be nrade effective for all the staff frorn the date this
Board decided to adopr rhe aforesaid
G. S. os. i. e. wirh effect from 30th
January 1958.
2 The Board also decided rhat the incrernents
held up sotely on account
of the non-hol <l i ng
of the exanri nati ons prescri bed
by rhe former admi ni strati ons
shoul d
be rel eased as the ernproyeescoul d
not be penari sed
for no raurt of thei rs.
The Board further decirJed tlrat efforts should, in future, be made
.to
bold
examinations at the schedulecl times and if for some reason or the other the
exami nati on i s not l rel d, the empl oyees co' crncd shoul d not be penal i sed
by
wi thhoi di ng i ncrenrents.
267
3 Wi th regard to the audi t and accounts exami nati on prescri bed by the
Board under G. S. 0. No. 285 dated 26th Novcmber 1957 th: Board deci ded
l hat
: -
(a)
Chartered Accoi rntants shoul d be exempted from appeari ng i n part I of
the exami nati on. However, they shal l have to pass part 1I unl ess
speci fi cal l y exempted i n any parti cul ar case by the competent authori ty.
(b)
It shoul d be made vol untary for the staff of the correspondi ng rank
worki ng i n secti ons other than Accounts/Audi tl Stores Secti ons and i nstead a
separate sui tabl e exami nati on be prescri bed for them i mmedi atel y.
(c)
The undermenti oned modi fi cati ons shoul d be made i n the accounts and
audi t exami nati on i n so far as the Accounts, Audi t and Stores staff i s
concetned.
(i )
Fol l owi ng the P. W. D. Rul e the Seni or Accounts Cl erks, Assi stant
Account ant s/ Audi t or s and Di vi si onal Account ant s/ Audi t or s who ar e
on probati otr and are 40 years of ag3 or above and who wi l l be 40
years of age before the date of confi rmati on i n thei r exi sti ng grade
be exernpted from passi ng the departmental exami nati on.
Shoul d they, however, desi re to be consi dered for promoti on to
the next hi gher grade they shal l have to pass the exami nati on wi th
requi si te number of rnarks
(i .
e. 609; marks i n both the parts unl ess
exempt ed i n Par t I )
(i i ) Di vi si onal Accountantsi Audi tors and Assi stant Accountantsl Audi tors
i n the i ntergrated areas as al so of the former Bombay El ectri ci ty
Boarel u' ho had al ready been confi rmed by the respecti \/e Boards,'
Departments may be exempted from appeari ng for the departmental
exami nati on i n vi ew of thei r qual i fi cati ons and past experi ence and
servi ce by the Chi ef Accounts Offi cer or tl te Chi ef Internal Audi tor
by vi rture of the powers vested i n them by the Board Resol uti on
No. 702 dated 30th October 1957 and that the rul e for passi ng the
exami nati on wi th qual i fl i ng marks shoul d onl y api rl v to the new
enl rants as from l st Apri l 1957 or to the empl oyees who were Dot
confi rmed as on 30th October 1957 unl ess otherwi se speci fi cal l y
exempted by the Chai rman and further that the Assi stant Accrru tants/
Audi tors who are or may be excmpted by rhe Chi ef Accounts Offi cer
and Chi ef Internal Audi tor respecti vel y shoul d not be requi reC to pass
the departmental exi rmi nati on even when pronnoted as Di vi si onal
Accountants/Audi tors.
( i i i )
Juni or Cl er ks, Cashi er s, Assi st ant Cashi er s, St or ekeeper s and Assi st ant
Storekeepers shoul d be encourased to appear l br the exami nati on. Of
t hese who have mor e t han 4 vear s' ser vi ce and exper i ence i n a" ny of
t he Boar d' s Ser vi ce shoul d be per nr i t t ed t o appear f or t he exami nat i on.
Those who secure 451' l o marks or ntore shoul cl have preference for
bei ng consi dered for promoti on to the posts of Seni .rr Accounts cl erks
4 Wi th regard to the accounts and audi t exami nati on prescri bed by the
Boar d under G. S. O No. 285 dat ed 26- l l - 1957 t he Boar d al so aut hor i sed
Chai rman to:-
(i ) promote Seni or Accounts Cl erks to the posts of Assi stant Accountants/
Audi tors l ooki ng to thei r seni ori ty i n servi ce and meri t before passi ng
268
i he departmental exami nati o,n wi th the requi si te qual i fy' i ng marks sub-
j ect
to thei r passi ng the departmental exami nati on wi thi n 2 years of,
tht date of promotion and in tlrc rneanwhile they be perrnitted to
dra.v thei r {i rst i ncremenl i n the promoted grade i .f the cornpetent
&$thori ty recontnte' nds the same.
{i i ) rel ax the rri l e i n rhat tl r: Di vi si oral Accountantsf Audi tors and Accourrts/
ALr di t Assi st ant s shoul d be
per mi t t ed
t o pass t he exami nat i on wi t hi n
2 ycars of thci r j oi n-i ng i nstead ol r>ne year i n i ndi vi dual cases anci that
the {' rrst i ncrenrent rnay be granted i f thei r work i s found sati sfactory"
{i i i ) permi t candi ei ates to appear i br the departrnental exami nati on beyond
tl -rr trnre l i mi ts l ai d dorvn hv the l l oard"
t G. E. B. Ci r cul ar No. Acct s, " I 13- s- 457O dat ed t r 8- 3- 1951 )
Duri ng the course of eval uati on of the perfornrance of rhe candi dates *t
t hc cl cpar t ment al exami nat i ons i n account s hel d l ast i n Oct ober , 1960 t he f ol l o*
wi ng strrki ng teatures l i ave been o,bsesved :-
(
i ) [ n gener al
t he handwr i t i ng of a l ar ge nur nber of candi dat es has beer e
found to be far fi onr sati sfactory and i n a number of cases i t i s nearl y i tl egi bl e"
The Secti onal and Di vi si onal Heaci s shoul d, therefore, i ssue stri ct i nstrrucri ons 1o
t he st al l under t hem t o i mpr ove t hei r handwr i t i n- e. I t i s ol so deci ded t hat
handwri ti ng ttst shoul d be l aken before consi deri ng the candi dates for recrui t-
ment t o
j uni or
cl er ks post s.
' l ' hi s
nr ay pl ease be not ed f or gui dance by t he
Scl ecti on Panel s at rhe Head Ottrce and Ci rcl e l evel s.
( i ;) For neatness and trrevi ty i 0 marks had been set asi de i n each paper
but very l i ttl e crre seen)s to have been exerci sed by the candi dates to avai l of
the rnaxi mum nrarks out of thern. The setti ng up of a good
margi n i n the
answer hooks, corfect and cl ear i ndi cati on of the questi on numbers for whi ch
answer es ar e st ar t ed t o be gi ven, t he al oi dauce of scor i r : g over wr i t i ng and
er asl r r es wi l i set up t hc st andar d of neat ness. I t can he sai d
' t hat
a hi gh
standarcl o{' neatness i s to be cxpected especi ai l y frorn accourrl s personcel .
(i i i )
' fhe
general i mpressi on that
,l engthy
&nswers coul d i mpress the
exami ners better i s a l al l acy and i t shoul d be understood by the candi cl ates rhat
bri ef and poi ntecl i rnsv/ers are what i s expected of them
(i v)
The
gcocrsl
l xrl i rrmance
ot l l re candi dares has heen found to be
poor and i t arppearcd tl rat the candi dates had not tal <en the exami nari on seri or.rsl y
and had not cared to $tudy the prescri bed books. As i ncrements as wel l as
prornoti ons are i n sonl cases dependent on the passi ng of the departmental
exami nati ons, i t woul d be desi rabl e that the candi dates i n thei r own i Dterest take
the departmental exanri nati ons seri ousl y and make an i ntensi ve study of the
prescri bed books and the Board' s accounti ng procedures.
(v)
l n part I[ paper, i i has parti cul arl y been observed that a l arge number
of candi dates have answered onl y ccrtai n sectl oui , for exampi e, stores
accounti ng or cash accounti ng or bi l l i ng proceti ure etc. In a better way wherea$
thei r knowl edge of rhe other aspscts of accounti ng serms to be remarkabl y poor.
Thi s probabl .v ari ses out of the fact rhat these persons knorv onl y tbat part of
t hei r wor k, uhi ch t hey ar e doi ng i o t h; i r dai l y oi f i ; e r out i ne and have not
269
cared to take any i nterest i n the work that i s bei ng done by the other secti ons
i n the Accounts Department i tsel f. An al l round knowl edge of the enti re
accounts department's work is expected from the candidates and it should
be noted by thent that the l i mi ted knowl edge of a parti cul ar secti on' s
work al one coul d take them nowhere near the betterment of thei r
prospects.
(vi )
It has been observed that q,l i te a l arge number of persons who had
appl i ed for si tti ng at the exami nati ons do not actual l y turn up. Thi s tendency
shoul d be curbed si nce qui te a l ot of ti me and materi al s are spent i n maki ng the
necessary arrangements for the conduct of these exami nati ons both at the Head
Offi ce and the fi el d cffi ces uhi ch real l y l urn out to be uaste uhen peopl e absent
themsel ves. Such absences of candi dates are l i kel v to be vi ewed seri ousl y i n future.
(
G. E. l ]. c. S. O. No. 55 dated 5-4-1962)
The Board un.i ..
l i t,
Resol uti on No. 1392 dated 23-3-1962 accorded i ts app-
roval l o the temporal y rel axati on of the exi sti ng rul es o[ the departmental
exami nati on i n accounts for the non-techni cal staff' to the fol l owi ng extent
unt i l f ur t her or der s : -
I The peri odi cal i nerements and confi rmati on of the concerned empl oyees
of the Board
(non-techni cal
staff) shal l not be stopped sol el y on the ground
that they had nol passed the departnrental exami nati on i n accounts wi thi n the
sti pul ated peri od. Thi s shal l have retrospecti ve effect
2 No empl oyee ei ther appoi nted di rectl y or promoted wi thout passi ng
the departmental exami nati on i n accounts shal l be reverted to any l ower
post
sol el y on the ground that he/she had not passed the departmental exami nati on
i n accounts wi thi n the sti pul ated peri od.
3 The above rel axati on wi l l not appl y to the new recrui ts as wel l as to
those who are promoted hereafter. Normal rul es on the subj ect wi l l appl y to
thrm vi z. they wi l l be requi red to pass the prescri bed departmental exami nati ons.
(
Sr . No. 12 of C. S. O. No. 4 of 1956)
12 Travelling Allowance to Board's employees for appearing for
exami nati ons prescri bed by the Board.
(Authori ty
B. R. No. 2175\. Thi s
supersedes G. S. O. No. 116
The .empl oyees wl -to undertake
j ourney
to appear for the professi onal ,
Hi ndi and Regi onal Language Exami nati ons and departmental test i n accounl s
prescri bed by the Board shoul d be hel d el i gi bte for one si ngl e cl ass rai l way
f ar e t o t he cl ass of accommodat i on t hey ar e ent i t l ed t o accor di ng t o Regul i t i ons'
bot h ways, i f t he t wo st at i ons ar e connect ed by r ai l way; ot her wi se t o t he act ual
expenses admi ssi bl e under t he Regul at i ons wi t hout t he el cment ol dai l y al l owance.
Absence for thi s purpose frorn thei r ori gi nal headquarter,; shoul d be
treated as on duty. Grant of travel l i ng al l owance i n the manner pro' .' i ded
above shoul d be restri cted to onl y one occasi on even though the candi dates may
be at l i berty to appear for the exarni nati on any number of ti mes u' henever hel d
duri ng the course of the peri od wi thi n whi ch they are requi red to pass.
27A
( ii
)
Hindi
Examinar.ion
(
Sr. No. 3 o.f C. S. O. NO- 4 oF 1956
)
3
Passing
of examination
in Hinrli by the Board,s
employees
(
Aut hor i r y
B. R- No.
gr 9
of &- g- r 955) .
Thi s super sedes
c. s. o, . . N*s. t g
and 52.
(r)
All the Board's
ernployees
excerrt those who
tretong t' crass rv
se'c-vices
shourd be required
to pur*
one of the f,o*owing
examinatio^s
:-
(i )
The Pra' i n
exari ni ,ati on
of rhe Maharashtra
Bhasha sabha. Foona.
(i ' i )
Tl ,. vi ni r exami nsri on (
Fourrh exami nari on
of rh Guj arat vi dyapi th"
Ahmedabad).
{i i i ) The
Quabi l exami nal i on
eonducted
by the Hi ndusrani Fractrar sabha"
Wardha &
Bombay.
ti v) The Praveshi ka
i .e., the fourrh grade
exami nati on
of t' e Dakshi na
tharat
Hi ndi Frachar
Sabha as conducted by the Karnatak Hi ndi
prachar
Sabha,
Dharwar.
{v) The exami nati on
i n Hi ndi
conducted
hy the Government*Ad*Hoc
Borrd.
(lI)
All the Boar<r's
ernployees (
technicar
and non-"technical
) except
cl ass
l v shoul d
be requi red
ro pass
the exarni nati on
wi thi n three yearsfrom
gth
August
1955
i fl rhey are arready
i n servi ce on that dateand wi rhi n two years
of the date
of l hei n
the1,
have
alreart.v
or:1ff',1:ttnt
if the-v are appoi*ted
alter that dirte tnles.r
rIII)
Any person
frorn non-techni c.l
staff who
fai rs to pass one *f these
exami nati ons
wi thi n
tl re prescri bed
peri od
i s l i abre
to have hi s rncrements and
promofi ons
wi thl rcrd
urrti l hc- passes
one of the exami nat:ro' s.
Li kervi se, any
l echni cal
offi cer
who fai rs to pu*
one of rhese exami nati ons
*i ,rri " ,n."
i l ;.,. bed peri od
wi l l not bc el i gi bl e
for any promorron
provi decl
rhat the cl ui rman
or seeretany
may,
for speciar
treasons, extenct
trrc pericd prescribed
for passing the
exami nati on'
An i ncrenrent
so wi thhe!d
shai r bee.ome payabte
ro the person
eoncerned
wi th effect
from the date on whi ch
he passes
the exan,rRati on
and
llifjlt,:"reme$:s
shall accrue
to him as if no incremenr
had been withheld,
(a)
that the nexr i ncrement
shal l b..corm
f*t;
of
nu"ting the qualifying
exarninarion
subjecr
i n Regul ati on
59 (A)
ard
dr"te alter 12 rnonths
frorn the
to the adjustment
as provided
(b)
he shal l nor be enti rl ed
ro
owing
to one or more of his i*crernents
a refund
of the actual
bei ng wi thhel d.
p'{ry he has lost
Please
see Sr. No.
Exami nat i ons
i n Account s' ,
4 of 1956
under
o.
Departmental
1 2
in
of C.S.O No.
tlris Chapter.
271
(
B. S. E. B. G. S. O. No. 173 dat ed l 8* l * 1957 )
The Boar d obsen' ed t hat t he deci si on under B. R. No. 8l 9 of 6- 8- 19- 55
(
referred to i n G. S. O. No. 19 ) was to restore the rvi thhel d i ncremenrs to
t he empl oyees on t hei r passi ng t he
pr escr i bed
Hi ndi Exami nat i on as i f t he
i ncrements had not been wi thhel d. Horvever, provi so
(a)
to para III of the
resol uti on confl i cted wi th the aforesai d i ntenti on of the Board as i t sought to
postpone
the subsequent i ncrenrents to 12 months from the date of passi ng the
exami nati on i nstead of 12 months l tom the date on whi ch the l ast i ncrement
woul d have become due i f the i ncrement had not been rvi thhel d. The Board revi ewed
the posi ti on vi s-a-vi s the practi ce i n Government Departments and fel t that the
empl oyees concerned shoul d not be subj ected to any further di sabi l i ty or hard-
shi p i n the matter of the date of i ncrements after they pass the prescri bed
exami nati on. The onl y di sabi l i ty shal l be that they wi l l not be el i gi bl e to any
arrears i n respect of the wi thhel d i ncrements for the past year or years. The
Board deci ded that the subsequent i ncrement after restorati on of the wi thhel d
i ncrements shoul d become due 12 months from the date on whi ch the l ast i ncr-
ement woul d have become effecti ve, had the i ncrement not been stopped, to be
adj usted accordi ng to the provi si ons of Regul ati on 59
(A).
In order to bri ng thi s
out the Board deci ded that
para
III of B. R. No. 819 shoul d read as under :-
(l l l )
Any persons from the non-techni cal staff who fai l s to pass one of these
examanr i nat i ons wi t hi n t he pr escr i bed per i od shal l , af t er t he expi r y of
the prescri bed peri od, be l i abl e to have hi s i ncrements and promoti ons
rvi thhel d unti l he pa,sses one of the exami nati ons. Li kewi se, auy techni cal
offi cer who fi ri l s to pass one of these erami nati ons wi hthi n the prescri bed
peri od wi l l not be el i gi bl e for any promoti on provi ded that the Chai rman
or Secretary may, for speci al reasons, extend the peri od prescri bed for
pl tssi ng the exami nati on. An i ncrement so wi thhel d shal l become payabl e
to the person
concerned wi th effect from the date on whi ch he passes the
exami nat i on and al l f ur t ur e i ncr ement s shal l accr ue t o hi m as i f no
i ncrement had been wi thhel d, subj ect, horvever, to adj ustment i n accordance
wi th the provi si ons of Regul ati on 59 A provi ded that he shal l not be
enti tl ed to a refund ol ' the actual pay whi ch he has l ost owi ng to one or
mor e of t he i ncr ement s havi ng been wi t hhel d.
The Board has further deci ded that i f there are any cases i n whi ch the
subsequent i ncrement has been postponed i n pursuance of the provi so whi ch
i s now del eted those cases shoul d be revi ewed and deci ded as i f the 6l i gi nal
(i .
e. the del eted) provi so di d not exi st and the i ncumbents shoul d be gi ven
the arrears to wl ti ch they woul d have been enti tl ed, had the provi so not exi sted.
( G.
E. B. c. S. O. No. 12 dat ed 10- 10- 1960)
The Board under i t s Resol ut i on No. l 12 dat ed 16-8-1960 has accorded
sancti on to the extensi on of the ti me l i mi t for passi ng the Hi ndi exami nati on
by two years from l -5-1960 ( i . e. the drte of formati on of the Guj arat El ectri ci ty
Board ) by the empl oyees who were i n servi ce on that date. tn the case of
persons appoi nted thereafter i ' e. after l -5-1960 the exi sti ng ti me l i mi t of 2
years frorn the date of appoi ntment shoul d conti nue to appl y.
The Board has further di rected that the empl ol ' ees shoul d not wai t ti l l
the l ast date prescri bed for passi ng of the Hi ndi exami nati on as the Board
272
would be constrained to withhold increments if they do not pass any of the
prescri bed
exarni nati ons wi thi n tl re ti me l i mi t l ai d down.
The Board has also desired tlrat afl the Sectional Heads and the Circle
Heads should invariably furnish half yearly statements to the Board shorsing the
nurnber of employees who have not passed the Hind.i examination.
(
G. E. B. c. S. O. No. T0 dared t3-6-1962 )
f G. E, B. G. S. O. No^ t 32 cl ared 2g-11-1964 )
The Board under i rs Resol ul i on No. 156l dated
approval
to the extensi on of the present ti me l i rni t for
nati on by the empl oyees
of the Board as under :-
N-5-1962 accorded its
passi ng the Hi ndi exami -
I The time limit for passing the Hindi examination by the employees of,
the Boarcl i s extended for a further peri orJ
of one year i . e. ,p to 30-4-l %3.
2 Atl the emplol,ees of the Board rvho were in service on or before
l -5-1960
shoul d pass one of the Hi ndi exami nati ons prescri bed
by the Board
by 30-4*1963.
Si mi l arl y rhe persons
appoi nred on or after l -5-1960 shoul d
pass
one of the Hi ndi exami nati ons prescri bed
by the Board wi thi n 2 years from
the date of thei r appoi ntrnent or before 30-4-1963 whi chever i s l ater.
The Board deeided that the employees who have attained the age of 45
years
on 30th April
1964 shall be exempted frorn passing the Hindi exaurination
prescribed
by the Board.
The above sub-para is issued
will not be extended in future even
of p-rssi ng
t he Hrndi exami nat i on.
witb specific understanding
that rhis date
if there is an occasion to extend the date
{ G. E. n. c. S. O. No. l M dared 16-5-1963 )
Tbe Board under i ts above resol uti on
further extensi on of the present
ti rne l i rni t for
the empl oyees
of the Board ti l l 3l st Deceni ber
accorded its approval to the
passi ng
the Hi ndi exan,i nati on by
1963.
2 The Board fi rrther di rected to i nform
al l the empl oyees of the Board that
thi s i s the l ast extensi on granted
by the Board and no furrher extensi on wi l l be
consi deted.
If rhey fai l to pass the exami nati on
wi thi n rhe above ti me l i mi t,
they woul d be l i abl e to consequences ari si ng out of non-passi ng of thi s exami nati on.
(
G. E. B. C. S. O. No. l l 9 dated 24_2-1964\
The Board under i ts above resol uti on accorded i ts approval as under :-
I The empl oyees who have passed the
' Kovi d'
exami nati on conducted
by
the Rashtra Bhasha Prachar sami ti , wardha pri or to 30th March t95z wi l l be
exempted
from the passi ng
of the exami nati on
of the Ad. Hoc. Hi ndi Exami nari on
273
Board and those who have passed "Pari chaya" Exami nati on conducted by tbe
l l ashtra Bhasha Pracher Sami ti , Wardha pri or to 30th March 1957 wi l l be
exempted from the passi ng of the Lou' er standard Exami nati on'
2 The empl oyees whose mother tongue i s Hi ndi wi l l be exempted from
passi ng t he col l oqui al t est of t he hi gher st andar d, l ower st andar d exami nat i ons
or the col l oqui al exami nati on as thc case may be. They wi l l , however, be
requi red to pass these exami nati ons i n other pepers-
3 An empl oyee who has passed Intr-rmedi ate Exami nati on
i n Arts, Sci ence
or Commercc of any statutory Uni versi ty
wi th Hi ndi as one of the compul sory
subj ects and has obtai ned not l ess than 35% of the total marks therei n wi l l be
exempfed from passi ng the Hi gher Standard Exami nati on.
4 An empl oyee who has passed a degree or hi gher exami nati on
of any
statutory Uni versi ty wi th Hi ndi as a compul sory, opti onal or addi ti onal subj ect
or has opted for Hi ncl i as the medi um for teachi ng
method for the B' Ed.
exami nati on wi l l be exempted from passi ng the Hi gher Standard Exami nati on'
5 An empl oyee who has passed S. S. C. or equi val ent exami nati on
of any
statutory body wi th Hi ndi as an addi ti onal subj ect pri or to March 1957 or wi th
hi gher l evel Hi ndi exami nati on after March 1957 wi l l be exempted from
passi ng
the Lower Sti rndard Exami nati on.
6 An empl oyee who has passed s. s. c. or an equi val ent
exami nati on
wi th l ower l evel Hi ndi as one of the subj ects wi l l be exempted from the wri tten
part of the Lower Standard exami nati on. He wi l l , howcver, be requi red to
pass
the oral part of the exami nati on.
( G. E. B.
G. S. O. No. 125 dat ed 27- 5- 1964)
Ref.
:
Resol uti on No. 22 dated 15-5-1964
The Board under i ts above resol uti on di rected as under
:*
I As far as the present rul es are concerned, the Board
gave further
er t ensi on upt o 3l st Januar y 1965 f or t he pur pose ol ' passi ng Hi ndi exami nat i on
on the l i nes of si nti l ar extensi on gi ven by Government'
2 Increments so far wi thhel d on account of the non-passi ng
of Hi ndi
exami nati on
may be rel eased.
3 In regard to the exi sti ng empl oyees i t shoul d be brought to
thei r noti ce the
fact whi ch they shoul d have al ready known that for the
purpose of Promoti on
or
confi rmari on, i t i s i ncumbent upon them to acqui re al l the necessary
qual i fi cati ons
whi ch theY are expected to possess and then the passi ng of Hi ndi exami nati on
was one such qualification.
Pl ease refer to G. E. B' Ci rcul ar
27-5-1964 in Chapter I dealing
"Recrui tment"
No. EST/VI/l Ii nai Exanri nati on/5691
dated
wi th
(i )
Recrui tment
Procredure
under
274
(iii)
kofesslonal Examfnati'on
(
Sr. Nos. 2 (A)
& 2
(Br
ol ' c. s. o. i .{o. 4 of 1955.) (Authori ,ty -
BRS Nos. 334
and tl VS (c)
dated 6*1-ISSj anl 7-6-t956 rerp:cri vety )
' Ihi s
supersecl es.
C. S. Os. Nos 4 and l 1?.
Sr. No. 2.
(.ti
(r)
For j rmi or
Engl neer. s (E
& M)
ta) Atl the Junior
.
Engirreers lyho are f?esh ertrants shoutd pass the
exarpi nati on i n the El ectri ci ty Act of !919. and the Rul i s there-
under (1937)
wilhin 3 years of joining:
Th;ey vrill be eligibte to appear
for the examination af,ter cornplerion o.f one year"s satisfactory service
(includmg
probation).
For ttre existi,ng staff the period for passing the,
exam.inatio.rr
witrl be 3 years frorn 14th Nnay 1g55.
{ t )
{c)
( d)
U' nl ess the JLrni or Engi neers
per i ocl ,
t hei r i ncr ement s shal l
a,fter 3 years, they wi l l start
Lhci r exami ruti on.
ptrss the sxami nati on
wi thi n the sti pul ated
be rvi thhel d. If they pass
thei r examl natbn
earning incrern--nt* frorn rhe date oF pa,ssing
I
l ' i o exanri *ari on has bee' prcscri trccf tbr Juni or Engi neers (ci vi l )"
es thev
&le nol very niuch concernetl rvirtlr tlre provisions
of the Electricitv Act
i n thei r tl uti es ol r ci vi l engi neeri ng works
sub-Enei neers
rray b.' al l orved to ftppear l ror thi s exarni rrati on rvhe.n th,cv,
are promoted
as Juni or Engi neers.
{ i i ) bor Assi st anf
Engi neer s ( E.
& M. )
AI! the Assi stanl
Engi neers (E
& M) shoul d pass the exarrri nati on
i n the
f ol l owi r r e
suhi eer s : - -
Electriciry
tSuppty Act, 1949
i
Elements of Commercial Accounts.
(
r )
{ ? l
(
A suitable book to be prescriM
by rhe Board
)"
i 3) Tel egraph Acr.
441 The Assistant Engineers shourcf aiso pass
examination in the subject of
Indi an
.El ectri ci ty Act" l gl O, and the Rul es rhereunder (Lg3V)
l f nn"y
havE not passed thi.s examination
as Junior Engineers,
{i i i ) For Assi stant Engi neers
(Ci vi l }:**
The fol l *wi ng s*bj ects are prcs--ri rred
f' or the exami nati on by the Board:
(I)
Elements (}f
con'rmercial Ac'"*orurts
{ a suitalnre lxrok to be prescrihed
try
r he Boar di
(2)
Seleoted Sections of- tire Elec0ricity l{ct, lgtrO anel rke l{.ules thereunde!.
(3)
Tel egraph Acr
275
ti v) Al l Assi stant Engi neers who are new entrants shoul d pass these exami '
nat i ons wi t hi n 3 year s f r ol n t he dat e ol t hei r appoi nt ment and t he
exi st i ng Assi st ant Engi r r eer s shoul d pass wi r hi n 3 year s f r om t he dat e of
t he i ssue of t hese or der s vi z. , t hose conl ai ned i n t he Boar d' s Resol ut i on
No. 334 dat ed 6- 4- 1955.
( v)
The candi dat es who obt ai n 50 pr r cer l t m' r l ks wi l l b; decl ar ed t o have
passed the exami nati on and i l " agy candi date has passed previ ogsl y i n
one subj ect, he may be exempted from appeari ng i n that subj ect.
1vi )
The Deputy Executi ve Engi neers who have not al ready
passed the
pro{essi onal exami nati on are requi red to pass thi s exami nati on as onl y
those who pass thi s exami nati on wi l l be el i gi bl e for further promoti ons.
(vi i )
The age-l i mi t shal l be 40
1,ears
i . e. any o{fi cer who i s r0 years or
above need not appear for these exmi nati ons. If he i s found professi onal y
effi ci ent, he shal l be el i gi bl e for i ncrements and promoti on i n the usual
manner .
( vi i i )
I f Juni or Engi neer s, Assi st ant Engi neer s, and Deput y Execut i ve Engi neer s
fai l to pass the exami nati on wi thi n the prescri bed peri od, thei r i ncrements
and pr omot i ons wi l l be wi t hhel d except i n case 0l t hose who ar e 40
! ' ear s
on 3l - 3- 1955.
( i x) ) t i s opt i ol al f or t he Juni or Engi neer s
(
E & I U ) t o appear and pass i n
rhe paper on the el eni ents of- Commerci al Accounts i ncl uded i n the
pr of essr onal exami nat i on { br Assi st ant Engi neer s
(
E & M ) , However ,
i t wi l l be r egr r decl as . r n l ddi t i r xal qual i f i cat i on whi l e consi der i ng
pr omcl t i ons.
Sr No. 2( B)
Procedure ancl Rul es for conducti ng Professi onal Exami nati on
:.- (Authori ty :
B. R. No. l 5l 4dar ed 30- l - 1956) , Thi s st r per sedes G. S. O. No. 55 dat ed 13- 2- 1956.
In pursuance of the deci si ons taken by' the Boarcl , the fol l owi ng orders
wi th regard to Rul es and Procedure for conducti ng the professi onal exami nati on
shoul d be fol l owed :
(i )
Authori ty competent to convene TheSecretary, Bombay El ectri ci ty Board
commi ttee for conducti ng the
exami nati on.
Authori ty competent to decl are
tbe re6ul i s of the exami nati on.
-do-
Composi ti on of the Exami nati on
The Exami nati on Commi ttee wi l l con'
Com,mi ttee to draw papers,
si st of the Chi ef Engi neer, 2 Superi n-
exami ne them and submi t i ts
tendi ng Engi neers one of whom wi l l be
report to the authori ty competent Superi ntendi ng Engi neer
(Commerci al ).
to decl are the resul t. In respect of exami nati on for Juni or
Engi neers, the Chi ef Accounts
Ofi i cer
wi l l be an addi ti onal member of the
conmi ttee formed for exami ni ng
the
Assi st ant Eni neer s and Deput y Execu-
t i ve Ehgi neer s as " El ement s of Com-
merci al Accottnts" i s pres;ri bed as one
of the subj ects for those ol fi cers. The
Chi ef Engi neer wi l l be t he pr esi dent
.
of the Commi ttee. C)n rece i pt of the
report from thi ' s' Commi ttee' the Sec'
rel arY wi l l decl are the resul ts'
(i i )
(i i i )
(id
Tte
.percentage
of
marks
to be
obtai ned
for passi rrg
th. .xami
narion
in any subject
as rvelt
as
for passing
the Examination
w;1h
di si ti ncti on.
Syltabus
of
,,
ElerrtenN
of
Commercial
Accounts,,.
(vi)
M:thod ofapplying
for permissi-
on
to appear
for
the examination
276
The
.percentage
of marks
prescribed
for
passi ng
rhe exami nati on
by tbe
;J:
rant
Engi neers
and oy.
E^.-i o*;;.;
:T
Oul".
to pass
in
more
than
one
subirct
wilt
be
.50?;
"-l;
each
subject
and 60%
in tf,. ug"gr.go,..
A candidare
obtaining
60"/, of;rk";;;
fln),
one
subject
but failing
,,
O"r,
l he
exami rrati on
f,,'"
l;;;;;;;;,TJ
"T*.:l"ilT:
next
si tti qg.
Since
the
Junior
Er
ro, pass,h.
.*^.i;;s,ffi
TJ'r:il::l
onl Y,
the
mi ni rnum
ing'
wi,'
be';;;;'T:''::,_1"'#;;
obtai nabl e.
The
written
exanrination
under
the
Electricity
Act
and
Rules
thereunden
would
be with
books.
a)
Fitst
Stepe
in Doub{e
Entry
Book_
keeping:
b)
Questions and
Ansurers
in Book_
*",:ojn*'*to
bv
J.n.
Bartiboi.
Deraited
1I,,."b".-
is
artached
1", oOU**;"
.p.
and.
the
exami nati on
wj l l be wi thout
Books"
(v)
The ernployee
desir
ror
the
i*"',*l
:H.,[,,:ffil11;
submi t
hi s
wri tten
appl i cati on
,o ,i *
Deputy.secrerary
(
ceneral
& d;";;;:
shrnent
) through
the
concerned
Secti-
onal
or Di vi si onal
Heads,
u* ,h"-;;;"
Tny
b.,
so as to reach
him
""i
nr,..
than
the
l 5th
August.
The
Secti onal
or
Di vi si onal
Head
f";;;;;;
the
appl i cati on
shoul d
,;r;
-;;:
:f]"1*
on rhe application
;r;G;;:
not he consi ders
the
a ppe'ann
e-
-#',,ru,'
;#Jj;llil;l!
fj
receipt
of sufficienr
nunmber
of uppfiJu-
tions,
decision
will
be tutrn
io-r,oil
the
exami nati on.
[n
or appricationr'
'ro"
il'j;"jf
lJiT;
considered
sufficient
t
"1..'1.
"";;;;;1"
ff*""j"T11',::
will be advised
accordingly
_"d-;rl;;
to avai l
of the next
ehance
The professi onal
exami nati on
shal l
normally
be held
once
a year
and on
(vii)
Date and place
of examination
271
(vi i i )
Authori ti es competent to grant
extensi on of ti me l i mi t for
passi ng
the exami nati on on the
ground of-
(a)
non-appoi ntment of exami -
nati on commi ttee and
the first Monday of October. If the
first Monday of October falls on a
holiday, the examination shall
be held
on the day following the holiday or
the hol i days. The pl ace wi l l be noti fi ed
each ti me i n advance.
The Board shall be the comPetent
authori ty to grant extensi qn of ti me-
l i mi t for passi ng the
professi onal exa-
mi nati on i n case of si ckness or for
any other reasons excepti ng for the
reasons of non-hol di ng of exami nati on
i n any year due to i usuffi ci ency of the
number of appl i cants wi si ri ng to appear
for the exami nati on i n whi ch case
extensi onrupto one year may be gran'
ted by the Secretary to those empl o-
yees who become l i abl e for the puni '
shment prescri bed for not passi ng the
exami nati on i n that parti cul ar year,
( b)
f or anv or hcr r easons
t o Sr. No. 12 of C. S. O. . No. 4 of 1956 under
Er' ami nat i on i n Account s" i n t hi s Chapt er
PIease refer
( i )
" Depr r t ment al
APPENDTX
"D''
SYLLABUS FOR THE SENIOR ACCOUNTS CLERKS' EXAMINATION
The fol l owi ng Chapters from the Fi rst Steps i n Doubl e Entry Book-
keepi ng by J. R. Batl i boi :
Chapter
t )
, ,
(
compl ete )
(
- d o -
)
( - d o -
)
(
- d o -
)
( - d o -
)
(
* d o -
)
( - d o -
)
I I
I I I
t v
vl
VI I
El ements of Doubl e-Entrv
Rul es of Journal i si ng
Ledger Accounts
Sub-di vi si ons of Journal
Cash Book
Banki ng Transact i ons
Bi l l Transact i ons-
Acceptance of a Bi l l -Di shonour of Bi l l s-
Noti ng & pro.esti ng- Di scsunti ng Ri l l s-
Renewal of Bi l l -Bi l l s payabl e Account-
Di shonour of Bi l l s payabl e-Reti ri ng
Bi l l s payabl e-payabl e under Di scount
Foreign and Documentary Bills
ehapter
,,
VIl l
(
comphte )
I X
{
- d o -
}
X ( - A o -
i
X I ( * C o -
1
X I I ( - 0 o - ;
XV (
Part
)
,, X\,:f (
eornplete )
. , X V t f
t - r t * - j
278
'-
The Journal Proper
*
The Tri al Bal arrce
-
The Trading Account
-
The Pro$t and Loss Accounr
-
The Bal ance Sheet
-
Company Accounts
Entri es i n regard to share capi tal and
Debenture i ssues-Debenture-Debenture
i ntercst Book Issue of Debentures at
Discclu.u,t Issue of Detrentures at a
Premi um Recl empti on of Debentures
-
Depreci ati on
' and
Reserve and other
Funds
-
Capi t al and Revcnue Expendi t ur e
Recei pts and pavn' l ents, anct Income
Fxpenql i ture Accountq
t t
, i XI X ( - el o-
;
. .
Sel f Bal ar uci ngt edger s
,' XXXII (
*'
do
*
i
-
Excl trdi ng Fforei gn l l ranches
2.
Questi ons
and Ansrvei s i ,n Book keepi ng b1' J. R. Batl i bo|
Questi orrs artd, Ansrvers fuon:l thi s book rel ati ng to tl re Chaptens nrentkrnec
above.
3 Procedure in force under the Bombay tilecricity Board for Strores Pu'rchaseo
works contracts, El ectri c suppl y materi al s and b,ranch accounti ng and Commer-
cial corresp+nderre and precis writing (
General
).
4 The ernployees possessing the underm3ntroned .liplomas should be exempied
from the necessity of appearing in Fart 1 of the paper ci.rnsisting of questions oF
Book-keeping and .Accountancy.
(l )
Interrnedi ate of Commerce of any rL.cogni sed Uni versi ty, I
t2) Government Di pl oma i n Comnerce (
C. D- e. ) :
{3) I}i pl oma of trrcl i an cl hanabers of c' mmerce QD. com.)
rr.
M. c.):
(4)
Di pl onra of London Chamber of Commerce
(L.
C. C.) I
t5) Goverrur' i en[ Di pl oma i n co*operateon aqd Acco*nti ng (c.
n, c. A.]
An empl oyee i ,vl ' l o has passed
anr- erami nati ttl r i n AccountancS., other than
those menti oned above shoul d appl y for excnl pti on l rom aJrpeeri ,g i n part I paper
and such exempti on rnay be granteci i ry tl re Secretary on i rs nl eri ts i rr consul *
tati on rvi th 1be Membcr of Accounts.
Part I[ paper consisting ofl Stores, and Ar:cotrnts Proceclurc of the Bom,bay
El ectri ci ty Board wrl l , l r,rl ever, be compu,l sory for al l tl re candi dates.
279
(iv)
Regional Language Examination
(Sr.
No. 4 of C. S. O. No. 4 of 56)
4 Passing of Regional Language Examinatlon by the employees of the Board :
(Authori ty
B. R. No. 859 dated 23-8-195i l . Thi s supersedes G.S.O. No. 22.
(i )
Al l Juni or Engi nees shal l pass one of the three regi onal l anguages
of
thi s State, vi z., Guj arati , Marathi or Kannada as prescri bed i n Chapter II i n
Secti on II of the Manual of Departmental and Langrrage Exami nati on Rul es
(
Bombay ) wi thi n rhree years from 23-9*1955 or of thei r appoi ntment
whi chever
he l ater.
(i i )
Cl ass I and Cl ass [[ offi cers of and above the srade of Assi stant
Engi neers who are al ready i n the servi ce of the Board on l stApri l 1955 need not
pass the exami nati on except vol untari l y.
( i i i )
Al l Assi st ant Engi neer s appoi nt ed af t er l st Apr i l 1955 i ncl udi ng Juni or
Engi neer s pr omot ed af r er t hat dat e as Assi st ant Engi neer s shal l pass t he Regi onal
Language Exami nat i on i n t he same manner as pr ovi ded i n
( i ) ahove.
(rv)
No o{fi cer whose motl ter tongue happel tt to be any of the three
l anguages need pass the Regi noal Laoguage Exami nati r' rt.
(i )
J"l .rose who do not pass the Regi onal Language Exami rrati on as pres'
cr i bed above wi t hi n t he pr escr i bed t i me wi l l cont i nue t o dr aw t hei r i ncr ement s
bur wi l l be di squal i fi ed from further promoti on unti l they pass the exami nati on
and i n the meanti me they wi l l be superseded i i r seni ori ty by those who have
passed the exami nati on.
(vi )
Rel axati on or exempti on i n any parti cul ar case may be granted bv
t he Chai r man i n consul t at i on wi t h t he Secr et ar y and Chi ef Engi neer .
(
Sr. No. 5 of C. S. O. No. 4 of 1956 )
Passing of Regional Language Examination by Non-Muslim displaced
per'
sons in the employ of the Board :
i
Aut hor i t y B. R. No. 1313 dat ed l - 12- 55 ) .
Thi s super sedes G. S. O.
Nos. 32 and 94.
Li nder the orders contai ned i n Government Resol uti on, Publ i c Works
f ) epar t ment No. B. S. E l 25l dat ed t he l 8t h Januar y 1952, i t was i ncumbent on
t he non- mnsl i m di spl aced empl oyees of t he Publ i c Wor ks Depar t ment t o pass
t he Regi onal Language Exami nat i on u, i t ht n 2 year s f r om t he dat e of i ssue o[
t he Gover nnr ent Resol t r { i on or f r om
j oi ni ng
ser vi ce. Those who coul d l t ot pass
t he exami nat i on wi t hsn t he l i mi t of t i me di d not get i ncr ement s. By i t s Reso'
l ut i on No. P. W. D. RLE 1055 dat ed 9t h Febr uar y 1955 Gover nment gave ext en'
si on of t i me t o Gover nment ser vant s t o
pass t heexami nat i on t i l l l st Febr uar y 1957.
The quest i on as t o whet her ot not t hose or der s shoul d be appl i ed t o non- ' musl i m
di spl aced enrpl oyees ofr the Board was consi derad by the Bo,rrtl wi ri ch deci ded
as under :-
(l )
not to devi ate from the
procedure and pol i cy adopted by the Government
wi th regard to the passi ng of the Regi onal Language Exami nati on by the
non-musl i m di spl aced persons.
280
q2)
to extend the benefttq of' trre extensi on of the same ti me- l i mi t to the non-
muslinr displaced employees in the service of the Board by restoring to, therr the
wi thhel d i ncrernents
and al so by payi ng
the accumul ared arrears i n respect of
the withbed increnoents, if similar benefit has been given
by Government to snch
empl oyees
;
(3)
not to reralc*late
the T. A. elains on the basis of what thqse ernployees
woul d have been el i gi hl e for i f the i ncrements
had not been wi thhed ;
(4)
lo release the increnrents
withheld in respect of non-muslirn displayed
entployees
and pay arrears, if any.
The Board further decided that those non-musrim
displaced persons who
had left service before the issue of Government orders dated 9th February 1955
shoultl
not be held eiigible for the increnrents
or arrears thereof in respect of
i ncrenl ents
wi thhel d ancl those i n servi ce on the date of i ssne of Government
orders of 9th February 1955 shoul cl hl e hel d el i gi bl e for cl ai ms of i ncrements
wi t hhel cl .
Please see
r n Exami nat i on
i n
Sr. No. 12 of C. S. O. No. 4 of 1956 under
.oDeparrmental
Accounts " i n tbi s Charrter.
(b)
X
(
G. E. B. c. s. o. No dat ed 3l _?_1961
)
The Board under i ts Resol uti on
No. 775 dated 3th June 196l has
accorded
i ts approval
to the extensi on
of the ti me l i mi t for passi ng the Regi ona!
Language
Ex' ' rmi nati on
by rhe non-musl i m
di spraced p.rron, f,rom
paki stan
i n
the Board' s
servi ce
and those Asstt Engi neers
and Jr. Engi neers ( now
redesi gnated
as Dy. Engi neers
anrl Techni cal
Assi stants respecti vel y
)
whose
mother tongue is not the regional
language
for a further period upto
30t h Fehr uar y
1962.
The Board has further drrected that the periodical
increments of the
empl oyees
whi ch are wi thhel d at present
because
of the non-passi ng of the
Regional
Language
Examination
by tnem shourd
be released.
The Board has al so accorded
i ts approval
to conduct the Regi onal
Longuage
Exami nati on
for i ts empl oyees
and the syl rabus of the exami nati on
consi sts of an essay, a transl al i on
from Engri sh i nto Gui arati *o
"i *-";;;
a simple passage
and an oral test.
The programme
of exami nati on
wi l l be communi cated
separatel y i n
due course.
(
G. E B. Ci rcul ar. No.
GEB/ E*I I I I R_L_Examl S! 206k6
dat ed 25_10_1961
)
In pursuance
of the Board' s deci si on
taken under
i ts resoruti on
no. 77s
dat ed 3rd Jul i , f Q(1 whi ch has been not i f i ed under
G. s. o. No. 33 dat ed 3l st
Jul y 196l i n wrri ch i t approved
that a si mpl e syrab' s
consi sri ng
of :-
(c)
281
(i )
an essay,
(i i )
a transl ati on fror,t Engl i sh i nto Gqi arati and vi ce-r' ersa of a si mpl e
passage and
(i i i )
an oral test
shoul d be prescri bed for the empl c.vecs who are requi red to pass the above test
the fol l owi ng procednre i s prescri bed
;
1 SYLLABUS:
(i )
Essay wri ti ng 50 Marks
(i i )
Trnasl ati on from Engl i sh i nto Guj arati and
Guj arati i nto Engl i sh of a si mpl e passage 50 Marks
(iii)
Oral test and rapid reading(Book-prescribed
Rc{.1t
ql ti tt ?.{el qt a{tcrt8l t by Mahatma
Gandhi publ i shed by Navj eevan Press i n 50 Marks
Ti me
al l owed
3 Hours
Gujarati
2 The mi ni mum number o[ marks for passi ng wri tten as we]l as oral test
shoul d be 40o/, i n the aggregate.
3 Papers to be set by :
The exami nati on papers shoul d be set by the Secretary or any offi cer
authori sed by hi m for the purpose ancl the answer papers shoul d be assessed by
hi m or any other authori sed offi cer at the Head Offi ce and Ci rcl e Offi ces.
4 Exami nati on dates :
The fi rst exami nati on shoul d be conducted at Baroda and Ci rcl e Offrces i n
the fi rst week of June and December 196l and thereafter i n the fi rst week of
June and December every year at the H. O. and Ci rcl e Offi ces.
5 Appl i cati on for exami nati on :
The candi dates are requi red to pass the Regi onal Language Exami nati on
as per Chapters 4 and 5 of the C. S. O. No. 4 and i n whose case the prescri bed
time linrit has been extended upto 30-l-1962 vide G. S. O. No' 33 shoulcl
submi t thei r appl i cati ons through the proper channel so as to reach the
Secretary, Guj arat El ectri ci ty Board by 10th of November 1961 at the l atest'
Thereafter they should be sent by l0th May and 10th November respectively
every year.
6 No candi date shoul d be al l owed to l eave the exmi nati on room earl i er
than hal f an hour from the commencement of the exami nati on. Si mi l arl y, no
candi cl ate comi ng l ate after hal f an hour from the comncetnent
of the
exami nati on shoul d be admi tted to the exami nati on room.
7 The candi date shoutd submi t thei r answers on answer books suppl i ed
by the Offi cer conducti ng the exami nati on and they shoul d wri te onl y on one
si de of the paper. They must enter the fol l owi ng parti cul ars at the top on
the fi rst page of each answer book whi ch must be si gned by them at the encl :
(a)
Name i n ful l
(b)
Name of the Offi ce where he i s worki ng
282
8 Immediate
action should be taten in regard to those candidates wio ate
found resorting to unfair rceans suctr as copying etc., and tlreir narrps reported
to the SecretarylCircle Ftread. Before the cornmencernent of the examinatia4 the
offiper conducting th* exam.ination should" issue a rrrarning in ttr,is res,pect-
9 The ariswer books should be collected at the sclreclulecl clo*ing time fcx the
exarni nati on
and shoul d i mmedi atel y be put i u a eove( to the Secretary/Ci rcl e
Head at the Head, Office/Circle
,Jffice.
l0 TiaveUing a.llowance ard Daily: allowance :
All those who un&rta*ke the joaeney
$o the Flead ffice/,Circb Office nray
be held eligible for the single class railway fare to th,e c.lass of accoromodation
they are entitled to accord"ing to regulatiouq both ways i,f the two stations are
connected by railway, o,therwise to, the ac,tllal exFnseg adnaissible under the
aegulations
withou.t the elernent of daily allowance.
The grant of travelling
allowance in the mannsr provided above strorla b restricted to only oo one
occasloo
even iholrgh the candidates may be at Liberty to appear 6'or the
examtaatuoa
any nunnber of licoes, whene.rer held during the course of period
within which they are require<l, to pass. Absence for ttue p,*lrp\ose of attending
lhe etarninatiorn
from their original headquartersshould
be treated. as,
qn
duty-
{ C. n. B" Ci r cut ar No. ENT/ | I I - RLE/ ?4/ 10} 14
dat ed t _9- 19d4}
Ref. Resolution No. 244 dated 27-8-1964
The Roard uncler its abrve rssolution approved to extend tlm present
lime limit for passirrg
the Regional Language Exarnination by all ttle ernployees
of the Board whose mother tongue is not the regi.o*al language of the Gujprat,
state ( i' e' Guj,rrati
) for . furlher period of one year i. e. upto 3&h Jwre
1965 lt is likely rhar no furher exrension would now be given.
The Board also d,irected thtlt the increnents of th,e ernployees which are
withhelel because of the non-passing of trre Regional Language Examinaticrn h5.
those employees
sh,ould trc relc-ased..
(
G. E. E G. S G. No. l 3O dated 30-9-1964
)
Ref : I Board Resolution No. 641 dated L3-7-I962
2 Grcutar
No. GEBIE-II| IRLE 4233,dared
4_g_tg6z
3 Ci rcul ar No. ENf/i l I/RLE. 74,[1gi l 4 dated. l -9-1964
The Board unden its resolutions nef,errecl to above has decided
that
I all its non-G'rjarati enrployees wirose rnctler tongue is not the regional
language of Gujarat state
(i.
e. Gu.iarati) should be uniforrnly
reguired to pass
the Regional Language Exarninatlon in Gu.iarati condr-rcted by. rlw Board within
the prescribecl time limit as indicated below ;-
(a)
The time limit for the passing of the Regiori,al Language Exarnination exten-
ded under
(i '
S. O No. 33 dated 3l st Jul y 196l shoul cl be fgrtl rer extendecl
1o 30rh June 1965 ( vi de Ci rcul ar at seri al No. 3 above
) by whi ch ti me
(b)
283
al l the exi sti ng non-Cuj arati , empl oyees of the Board whose mother tongue
i s not Guj arati shoul d pass the Regi onal Language Exami nati on i n Guj arati '
Si mi l arl y, al l the non-Guj arati persons who may be appoi ntecl hereafter
shoul d pass the Regi onal Language Exami nati on i n Guj arati wi thi n 3 years
from the date of thei r appoi ntment i f they are appoi nted on the techni cal
si de and 2 years from the date of thei r appoi ntment i f they are appoi nted
on the non-techni cal si de.
For fai l ure to pass the Regi onal
the ti me l i mi t sti pul ated above, al l the
techni cal or non-techni cal si de shoul d
unti l they pass tbe exami nati on.
Language Exami nati on i n Guj arati wi thi n
non-Guj arati empl oyees worki ng on the
not be held eligible for future increment
3 Rel axati on or exempti on i n any parti cul ar case may be granted by the
Chai rman i n consul tati on wi th the Chi ef Engi neer and Secretary.
A copy of the Ci rcul ar No. GEts/E.Il I/RL./Exam/S-20606
dated 25th
October l 96l showi ng the procedure, rul es and standard of the Regi onal Language
Exami nati on i s appended* herewi th for i nformati on.
The Board further deci ded that--
(1)
The Regi onal Language Exarni nati on shoul d normal l y be hel d i n June
and December every year.
Q\ The empl oyecs who do not know Engl i sh mav be permi tted to transl ate
passages from Hi ndi i nto Guj arati and from Guj arati i nto Hi ndi as the case may
be i n the Regi onal Language Exami nati on paper i n whi ch they appear'
(3)
In parti al modi fi cati on of the exi sti ng orders as contai ned i n
C. S. O. No. 4, the concerned empl oyees of the Board shoul d pass the
Regi onal Language Exami nati on i n Guj arati onl y whi ch i s the regi onal l anguage
of the Guj arat State. The exi sti ng order shoul d, therefore, be deemed to have
been amended accordi ngl y, retrospecti vel y wi th effect from l st May 1960 i .e.
the date of the formati on of the Guj arat El ectri ci ty Board.
Thi s srandi ng order supersedes the ci rcul ar GEB/E-l l I/RL l Exam.
4233
dated 4th September 1962, vide serial no. 2 under reference.
*Thi s
ci rcul ar has al ready appeared el sewhere i n thi s Chapter.
* * *
(
G. E. B. Ci rcul ar No. EOG/IVl RLEl 19076 dated l 4-8-1955 )
Ref : - G. S. O. No. 130 dat ed 30- 10 1964.
As per cl ause 3 of the above G. S. O. the contpetent authori ty has deci ded
that i n case where an empl oyee i s of cl ass l l l or tV whose nature of duti es i s
such that he has not to wri te or read Guj arati for adnri ni strati ve work and where
he i s i l l i terate, he may be gi ven exempti on from passi ng the Guj arati exami na-
ti on but he shoul d be asked to pass the oral test to check whoher he can under'
stand and speak Guj arati . Thi s test wi l l be taken by the respecti v Superi ntendi ng
Engi neers and Deputy Superi ntendi ng Engi neers as Ci rcl e Heads i n rcspect of
empl oyees worki ng i n the fi el d offi ces and Secretary i n the case of empl oyees
working in the Head office.
284
The Superi ntendi ng Engi neers rvi l l i n snch cases deci de before the ora!
test i s taken whether the nature of drrti es of the empl oyees to be exemptecl fal l
i n the above cal egory and wi l i ascertai n themsel ves whether such empl oyees are
i l l i terate. In such cases, i he exempti on wi l l bc granted from rhe wri tten test and
the oral test taken personally by the s. E.; in each such case, a report should be
rnade to the Head office alongwith the result of the oral test.
(
G' E. ts. Ci rcul ar No. EOG/IV l RLEl 2260t dated 8-9-1965 )
Ref. G. E. B. G. S. O. No. 130 dated 30-t0-1964.
As per cl ause I (a)
of rhe above G. s. o, the ti me l i mi t for passi ng the
Regi onal Language
Exami nari on rn Guj arati was 30-6-1965. cl ause 2 of the
said G. S. O. lays down that failure to pass the said exarnination within the above
ti me l i mi t on the part of any non*crrj arati empl oyee on ttre techni cal and
non-techni cal
si de shoul d i ot make hi m el i gi bl e for future i ncrernent unti l he
passes the exami nati on.
However, wi th a vi ew to gi vi ng a l ast chance to such emprbyees i t has
now been deci ded that those whose i ncrements are stoppecl as per the ordets now
i n force and who do not appear i n the Regi onal Language Exami nati on i n Guj arati
to be hel d i n December 1965 wi l l have thei r i nc.ements stopped unti l such ti me
they ptrss the exami nari on. In the case of those who pus ou, i n the December
1965 exami nati on, thei r i ncrements wi l l be restored wi th retrospecti ve effect.