About the Punjab SAS Examination
The Punjab Subordinate Accounts Services (SAS) Examination is a departmental examination conducted by the Finance Department, Government of Punjab. It serves as a crucial pathway for eligible government employees to advance their careers and be promoted to the prestigious gazetted post of Section Officer.
Key Highlights:
- Conducted by Finance Department, Govt. of Punjab.
- Pathway for promotion to Section Officer (Gazetted post).
- Generally held twice a year (May/June & Nov/Dec).
- Consists of Part-I and Part-II, each with 4 papers (150 marks each).
- Minimum 40% in each subject, 45% aggregate per part to pass.
- 60% in a paper grants exemption from reappearing.
- Examination days are treated as duty period.
Eligibility Criteria
Employment Status
- Regular government employees (Group C).
- Employees of Punjab Govt. Boards/Corporations under administrative control.
Educational Qualification
- Graduation degree from a recognized university.
- Commerce Graduation or Post Graduate in Economics may be required for specific posts.
Service Experience & Age
- Minimum 3 years of regular government service.
- Complete exam parts before 48 years of age (age relaxation in exceptional cases).
Certification & Exclusions
- Head of Department certification required.
- Generally, services not regularized under 2014 policies are excluded.
Important Notes on Attempts
Candidates are allowed multiple attempts, but specific conditions apply for Part-I:
- After five attempts, a two-year gap and minimum 35% in preceding attempt are required for further appearances.
- A minimum of 20% marks in each attempt is generally required to qualify for another attempt.
Examination Syllabus
Part-I (Ordinary Branch)
Conducted on the same day in morning and evening sessions. Covers: Precis writing, Drafting of official letters/notes on administrative or public interest topics, English and Punjabi Grammar (correction of errors, synonyms/antonyms, punctuation), Giving Punjabi equivalents of English Administrative Terms and vice-versa, and Translation between English and Punjabi.
Covers Punjab Civil Service Rules, Volume-I Part-1, Volume-I Part-2, Volume-II, and Volume-III. This paper has a significant practical component (70-80%).
Includes: Introduction to Indian Government Accounts and Audit, specific chapters from Part-I, Part-II (excluding Defence, Railway, Postal & Telegraph Departments), and Part-III of the Audit and Account Codes.
Covers elementary topics such as: Book Keeping up to Trial Balance, Trading & Profit & Loss account, Balance Sheet, Correction of Errors, Depreciation, Sinking Funds, Reserves, Bills of Exchange, Promissory Notes, Cheques, Account Current & Average Due Dates, Consignment Accounts, Self-balancing Ledgers, Capital and Revenue Accounts, Receipts and Payments Accounts, Income & Expenditure Account, and Principles of Auditing.
Part-II (Ordinary Branch)
Covers specific parts of the Constitution of India (Part I, V to XII, XIV, XVII to XXI with relevant schedules, excluding election procedures, qualifications, and court jurisdiction) and the Budget Manual.
Includes: Account Code Volume-III, Punjab Financial Handbook No. 3, Departmental Financial Rules, and P.W.D. Code (excluding administrative matters).
Covers: Partnership Accounts, Joint Stock Company Accounts, Branch and Departmental Accounts, Hire Purchase Accounts, Insolvency Accounts, Accounts from Incomplete Records, Double Account System, and in-depth Analysis and interpretation of Financial statements (including accounting ratios, statement of source & application of funds, cash flow statements, working capital analysis, capitalization, capital structure, and project appraisal).
Focuses on: Principles, Objects, Advantages, Methods, and Types of Cost Accounting; Elements of Cost and Classification of Costs; Materials (Records, Valuation, Control Techniques); Overheads (Classifications, Collection, Allocation, and Apportionment); Labour (Records, System of Payment, Control of Costs); and Reconciliation of Cost and Financial Accounts.
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Preparation Resources
Previous Year Papers
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