Railway Management System Erd Dfd

Document Sample
Railway Management System Erd Dfd Powered By Docstoc
					  Syllabus of Departmental Training Course
                                For
    BCS: Audit and Accounts Cadre Officers


Course Contents:
   PAPER-ONE
                   PRINCIPLES OF ACCOUNTING & COST MANAGEMENT


   PAPER - TWO
                   GOVERNMENT BUDGETING & ACCOUNTING: THEORY & PRACTICE


  PAPER -THREE
                   AUDITING: PRINCIPLES AND TECHNIQUES


  PAPER - FOUR
                   SERVICE AND FINANCIAL RULES


   PAPER -FIVE
                   FINANCIAL MANAGEMENT

   PAPER - SIX        Information System Management


  PAPER -SEVEN
                   MODERN MANAGEMENT MISCELLANEA

  PAPER -EIGHT
                   BANGLADESH MILITARY SERVICE & BANGLADESH
                   RAILWAY SERVICE




                                   1
PAPER-ONE                                                                               MARKS: 100


                     PRINCIPLES OF ACCOUNTING & COST MANAGEMENT
                                     (WITHOUT BOOKS)

The Module aims to impart following ability to the participants:

          Identify the treatment of different transactions and accounts

          Examine each of the treatments of accounts

          Draw inference whether to certify accounts on behalf of government of Bangladesh

          Develop and analyze the accounts statement and draw information from it

          Use and understand basic process of financial and management accounting

          Analyze and distinguish between Financial, Managerial and Cost Accounting
               Sub-module A: PRINCIPLES OF ACCOUNTING ( 50 marks)
 Individual                               Components of each Session.                                    Teaching
  Session                                                                                                Methods
    Topic.                                                                                                used.
Introduction    Introduction to Accounting: History of accounting, Generally Accepted Accounting           L/D/E
     to         Principles (GAAP); Concepts and Conventions in the International Accounting.

Accounting
Transaction     Transaction-Characteristics- Accounting equation--Rules for debit and credit--Double      L/D/E
                Entry and Single Entry System--Cycle of Accounting.
 Books of       Preparation of Journal--Books of Original Entry--Cash Book--Ledger and Trial Balance--   L/D/E/A
 Accounts       Adjustment Entry of Subsidiary and General Ledger.

  Balance       Preparation of Balance Sheet: Introduction, Revenue and Capital Expenditure,             L/D/E/A
   Sheet        Manufacturing Accounts, Trading Accounts, Profit and Loss Acc, Balance Sheet.

                Assessment

Adjustment      Errors and Rectification, Bank Reconciliation, Treatment of Suspense Accounts,           L/D/E/A
  Entries       Transfer Entry, Opening, Closing Account Entry.

Non-trading     Accounting system of Non-trading Concern: Receipt and Payment AC, income and             L/D/E/A
 Concern.       Expenditure AC, Balance sheet, Capital Fund Calculation.

Depreciation    Depreciation--Types of Depreciation - and Methods of Calculation.                        L/D/E/A
 Company        Preparation of Financial Statements of Companies and Corporations: Manufacturing         L/D/E/A
   Final        Acc, Trading, PL, PL Appropriation, Balance Sheet

 Accounts
                Assessment



               Sub-module B: COST MANAGEMENT ( 40 marks )



                                                     2
  Individual Session                           Components of each Session.                                   Teaching
        Topic.                                                                                               Methods
                                                                                                              used.
                             Cost Behavior and its -Cost Center- Element of Costs- Cost Benefit                L/D
 Introduction                Approach

 Elements of Costs           Costs- Variable and Fixed Costs- Average Cost- Period Cost -Total                L/D/E/A
                             Cost -Full Costing-Direct and Indirect Costing--Material- Labor-Over
                             head--BEP-Contribution Margin Cost-Unit Cost- Cost behavior pattern
                             --Cost Volume Profit-Measuring Volume

 Job Costing -               Job Order Costing-Source Document- Responsibility and Control-                   L/D/E/A
 Process Costing -           Product Costing and control purpose-Prime Cost Actual and

 Batch Costing               Absorption Costing - Process Costing- Annualized Cost - Batch
                             Costing- Equivalent Units- LIFO-FIFO-Weighted Average Methods-


 Budget and                  Types of Budget- Responsibility and controllability- Cash Budget-                L/D/E/A
 Standards                   Static Budget-Flexible Budget-Sales Volume Variances- Flexible
                             Budget Variances-- Standards of Material and Labor-Spoilage and
                             Waste

                                                           Assessment

 Management                  Scope and Role of Management Accounting-Development of                              L/D
 Accounting.                 Management Accountancy-Cost Allocation- Inventory Control-

 Accounting for              Role of Management Accountancy-Nature of Decision Making -The                    L/D/E/A
 Decision Making-            Decision    Making    Process-Management        Planning    and    Control,
                             Managerial Control-Risk and Uncertainty-Capital Investment Decision-
                             CAPM

 Accounting in the           The recent crisis in the conceptual and regulatory framework for                    L/D
 International               accounts and audit arising from large scale corporate scandals and

 Aspects                     their implication for accounting and auditing in all sectors worldwide.


                                                  Assessment




                                              Practical: 10 Marks

a. Visit and Practical Orientation in the following offices:
Bangladesh Ordnance Factory, Any Fertilizer factory/ Sugar Mills, Bangladesh Railway etc for practical   experience in the
calculation of unit cost and processes cost
b. Group Presentation:
Probationers have to present their group findings after returning from attachment




                                                           3
PAPER - TWO                                                      MARKS: 100

              GOVERNMENT BUDGETING & ACCOUNTING: THEORY & PRACTICE
                                 (WITH BOOKS)
Objective of the Module:


On completion of the Module the participant will be able to:


         Understand the principles, concepts and techniques of government accounting
        Develop ability to identify the distinction between government accounting and commercial
accounting.
        Develop the ability to grasp the inherent limitations of theoretical framework with operational
experience.
      Have an overview about the reform initiatives in the area of government financial
management including use of IT in government accounting
         Develop better understanding on Government Accounting System
        Understand basic of government accounting techniques and to develop application of those
techniques
         Comprehend and comment upon government accounting information given in various
forms;
        Compile government accounting reports and use them in decision- making and for
accountability purpose;
        Understand and discuss government accounting concepts and convention, including the
awareness of their limitations;
         Analyze the recent development in the area of government accounting in the countries of
the region and some selected countries elsewhere (with special reference to New Zealand & UK);
         Grasp the knowledge of various international initiatives for harmonization and
   standardization of accounting practices mooted by International Federation of Accountants Public
   Sector Committee (IFAC PSC) and other recognized bodies.

         Sub-module A: Budgeting (20 marks)

Individual Session                       Components of each Session.                       Teaching
      Topic.                                                                               Methods
                                                                                            used.
Govt. Budget                                                                                  L/QA
procedures
Medium Term
Budgetary
Framework (MTBF)
Public Expenditure
Manual
Fund Release
procedures
(Development and
Revenue)




                                                   4
                                Sub-module B: Government Accounting (70 marks)

Individual Session                         Components of each Session.                              Teaching
      Topic.                                                                                        Methods
                                                                                                     used.
Historical               Background of Govt. Accounting-Definition of Accounts-Forms and              L/QA
background of Govt.      manner of keeping Public accounts - Legal framework for Govt. A/c
Accounting. &
Definition etc.
Govt. Accounting &       Need for Govt. Accounting - Objectives: Theoretical & Practical              L/D
Principles of Govt.      objectives - General principles and methods of Accounts
Accounts.
Government               General outline of Government Financial Management.                          L/D.
Accounting as a part     Accounting as a part of Financial Management.
of Financial
Management.
Role of the C&AG in      Role of Auditor General in relation to Accounts- Constitutional              L/D
relation to Accounts.    provisions-Additional Functions Act
Functions of different   Functions of CGA, CGDF, Railway. PT&T, PHE, Roads, Works,                    L/D
Accounts Offices         Bangladesh Bank etc
Accounting Structure     Government Accounting Unit: CGA, CGDF, Railway, Postal, T&T,               L/D/E/Eg
                         Works, Roads and Highway, Forest, Bangladesh Bank,
Flow of Accounting       General outlines of the system of Govt. Accounts - Flow of Accounting       L/D/V
information.             information’s.
Principles of Govt.      General principles of Govt. Accounts -Divisions of Govt. Accounts            L/D
Accounts& Divisions
of Govt. Accounts.
Classification Chart.    Introduction to Classification chart -Characteristics of Classification     L/D/E
                         Chart- Structure of Classification Chart. --Four levels.
Initial Accounts,        Initial Accounts, Proforma Accounts - Subsidiary Accounts.                  L/E/Eg
Proforma Accounts,
Subsidiary Accounts
Preparation of           Preparation of CAO, DCA, UAO & DAO Forms. (Visit to one DAO                 L/D/E/V
CAO,DCA,UAO&DAO          &one UAO office for orientation. about these forms)
Forms.
Exhibition of losses     Introduction - How to exhibit losses in Govt. Accounts                      L/E/Eg
in Govt. Accounts.
Preparation &            Definition, Sets of published Accounts, How to prepare Monthly and          L/E/D
Compilation of           Annual Govt. Accounts- Appropriation A/c. Finance A/c.
Accounts                 (Attachment to concerned Accounting office including CGA for
                         practical experience)
Public Accounts of                                                                                  L/ CS/ Eg
                         Introduction-Definition- Suspense Accounts
the Republic
                         Remittance -Advance Repayable
Rectification of         Definitions - Procedure to rectify error through Transfer entry, Journal    L/E/Eg
errors:                  entry.
Exchange Accounts,                                                                                   L/Eg/V
                         Definition- Procedure of Exchange Accounts
Settlement Accounts.
                         Procedure of Settlement Accounts
                         (Visit for Practical Orientation to CGA, CGDF, and Railway office to
                         know the procedures)
Computerization of       Understanding Functional areas of Govt. Accounting (CDPU, CRU)              L / Att
Govt. Accounting         Relationship among Bangladesh Bank, Sonali Bank and other
System.                  Accounting Units
Reconciliation           Introduction- Reconciliation with the Departments -Bank- Cheque             L/E/Eg
                         Reconciliation- Cash Balancing
Project Accounting;      Project Accounting; General principles, Types of project - GOB funding      L/E/Eg
                         project - RPA - DPA Month end procedure - Debt service liability
Resource                 Resource Accounting: Introduction, Importance, Scope, Procedures             L/D
Accounting:
Financial                Financial Management Units Introduction: Purpose-Features                    L/D



                                                        5
Management Units
Government Finance         Government Finance Statistics of IMF                          L/D
Statistics
Reforms                    Reforms initiatives in Government Accounting in Bangladesh.   L/D


 a. Visit and Practical Orientation in the following offices: (10 marks)

                                                       Offices
                  Visit to some Accounting units and Bangladesh Bank for practical
                   experience in Flow of Accounting, Compilation, Settlement/Exchange,
                   Computerization counts of accounts


 b. Group Presentation:
 Probationers have to present their group findings after returning from attachment




                                                            6
    PAPER-THREE                                                                                     MARKS: 100

                                 AUDITING: PRINCIPLES AND TECHNIQUES
                                         Objective of the Module:
 On completion of the Module the participant will be able to:
           Understand the basic and origin of Auditing
           Identify and develop the plan to conduct Audit
           Determine the Techniques of general and government auditing
           Analyze the audit data and evidence to come with a conclusion
           Explore the rules and regulations required in the general day to day audit activities
           Understand the Government Audit Procedure
           Develop strategies from the inference of audit report
           Realize the present international audit standard and procedures

                    Sub Module A: GENERAL AUDITING PRINCIPLES (40 Marks)
   Individual                                    Teaching Methods used.                                      Teaching
 Session Topic                                                                                               Methods
                                                                                                              used.
  Introduction to        Origin of Auditing-Definition - Scope-Objectives of Auditing- Generally              L/Q/A
       Audit             Accepted Auditing Standards- External and Government Audit, Types
                         of Audit, Periodical Audit, Continuous Audit, Intermittent and Final Audit,
                         Audit of Balance Sheet.
   Qualities &           Qualities of the Auditor-Duties and Responsibilities of the Auditor-                 L/D/SH
 Responsibility of       Detection of Errors and Fraud- Advantages of Audit- The concept of
    Auditors-            "Materiality" in formulating Audit Objectives and Observations-Various
                         Criteria of "Materiality". Determine Materiality-- Assessing Audit Risk
                        Types of Audit: Financial Audit-Performance Audit-system Based Audit-                   L/D
Types of Audit          Compliance Audit-Transaction Audit-IT Audit-Forensic Audit-Audit of
                        Privatization-Environment Audit-Audit of Capital Assets-Audit of Budget-
                        Audit of Programs-Procurement Audit- Revenue Audit
 Overview of Audit      Overview of Audit Process: Planning Individual Audit- Examination                      L/E/A
     Process:           Phases of Audit-Reporting Phase of Audit-Follow up of Audit Reports
Techniques of           Techniques of Auditing --Rules and regulation relating to vouching and                 L/E/A
Auditing                routine examination- Evidence Collection and Analysis-The Source and
                        Types of Evidence-Collection and Evaluation.
Audit planning            Understanding audit entity-Objective-scope of audit                                   L/E
phase
Audit                   System Based Audit - Direct substantive test                                           L/E
Procedures              Analytical Review- Designing and applying Audit programs of compliance
                        tests and substantive tests to obtain the necessary evidence-Critical
                        Appraisal.
Selecting and-          Selecting and- Documenting and Applying Appropriate Audit-Procedure and                L/E/A
Documenting             Sampling Techniques- Types - Statistical vs non-statistical sampling-Similarities
                        and difference - Sample selection methods Determining sample size
                        Features -Types--Advantages & disadvantages of each type - Source of                 L/E/ P/A
Audit Evidence          evidence - Methods of obtaining evidence
  Preparation of         Planning framework -Importance - Main elements - Drafting                  plan -   L/E/ P/A
    Audit plan           Identify audit area - Determine Approaches- Allocate Resources
      Perform            Monetary Unit Sampling - Test of Controls- Account Balance-- Analytical               L/E
 Substantive test        review -Substantive test of details.
     of details
  Working Paper          Definition -Characteristics - Functions How to Prepare - The Review                  L/E/V
                         Process- Errors in Working Papers
 Driving Overall                                                                                               L/E/V
      Audit             Factors to be Considered-Responsiveness to Audit Objectives- Key
                        Steps- Reaching a Conclusion- Planning and Reporting Materiality-



                                                               7
  Conclusion        Impact of Errors-Non-compliance -Deviance - Determining opinion
 Report Writing       Writing Audit Report-- Types of opinion                                      L/E/A
Internal Control                                                                                   L/D/SH
                    Internal Control Concepts, Objectives, -Standards- General Standards-
     system         Detailed Standards-Importance-Types of control--Internal audit- Internal-
                    Mechanism Internal control system- Categories of control -Assess
                    internal control Limitations of Internal Controls- Structures-Management's
                    Responsibilities- The SAI's Responsibilities



 Sub Module B. GOVT. AUDITING: THEORY & PRACTICE
(30marks)
   Individual                             Teaching Methods used.                                 Teaching
 Session Topic                                                                                   Methods
                                                                                                  used.
 Introduction to     Constitutional Power & function                                               L/QA
      CAG            Power and Functions of the Auditor General- the Constitution- Additional
                     Powers Act 1974-75-83.


Various types of    Financial Audit, Certification Audit, Regulatory Audit,
audit practice in   Compliance Audit, Forensic Audit, Performance Audit,
 public sector
                    Environment Audit , Social Audit etc
    Auditing        General Standards- Govt. Auditing Standards- Planning standards- Field        L/QA/V
   Standards        Standards-Reporting Standards-Field Standards for Performance Audit-
                    Reporting Standard for Performance Audit- ASOSSAI-INTOSAI-LIMA
                    Declaration
   Audit Code       Audit Code
 Audit Manuals      Audit Manuals
 Code of Ethics     Code of Ethics
  Performance        Introduction- scope,mandate and objective- audit process-                   Ll/E/A/V
  Audit Manual      auditing guidelines- General principles- Strategic planning-
                    Initiating the Audit- Audit criteria—Implementation-
                    Developing findings and recommendations-Evidence and
                    Documentation, Reporting- Report contents Follow-up
                    Process-Audit management
   Audit in IT      Audit in It environment
  environment
Report writing: Structure and stages of LAR
 Structure and
 stages of LAR
PAC- PUC- PEC. PAC- PUC- PEC: Constitution- Purpose, Functions-                                   L/QA
                    Responsibilities
  Entity wide       Entity wide Audit
     Audit
   Social and       Social and Environmental Audit
 Environmental
     Audit
  Reforms in        RIGA, STAG and FMRP: Purpose, Steps, Components                                L/D
  Govt. Audit:
    Ongoing
    Reforms




                                                     8
                  Sub-module C: Relevant Commercial Law and Acts (30 marks)


  Individual                                    Components of each Session.                                        Teaching
Session Topic.                                                                                                     Methods
                                                                                                                     used.
Company Act,        Definition, Classification, Features, Conversion of private company into public company           L/D
   1994              and vice-versa, Rules relating to registration of a foreign company.

Formation of a       Procedure or steps to form a Company, Registration, and Certificate of Incorporation            L/D
Company and          and Commencement. Function, Liabilities and Right Consequences of False or
  Promoters          Misleading Statement by promoter.


Memorandum         Contents, Alteration of both, Distinction between them.                                           L/D
and Articles of
 Association
   Capital         Meaning, Classification, Increase and Decrease of Share Capital Stock, Dividends.                 L/D

  Share and        Share Allotment, Restriction on the allotment of shares, Irregular Shares, Forfeiture of          L/D
    Calls          Shares, Lien on share, Surrender shares, Conversion and Distinction of Share & Stock,
                   Share certificate & Share Warrant, Procedure for Transfer of share, Transmission of
                   Shares.

 Prospectus        Contents, Statement in lieu of prospectus and liabilities of the company relating to              L/D
                   misstatement in prospectus.

  Directors        Legal Positions of Appointment, Qualifications and Disqualification, Removal of Directors,        L/D
                   remuneration, Power, Disabilities, Duties, liabilities and Rights.

  Meeting &         Board Meeting, AGM Statutory Meeting and report Extra ordinary General Meeting,                  L/D
 Resolutions       Procedure & Requisites of a valid meeting.

 Company            Appointment of Auditor, Qualification, Disqualification, Rights, Powers, Duties,                 L/D
Account and
                   Remuneration and removal of Auditor.
  Auditor

Winding up of      Modes of winding up, Compulsory by court Voluntary under supervision of court, powers &           L/D
 a Company
                   duties, Functions, Liabilities of liquidation, Consequences of winding up.


 Industrial        Industrial Dispute, Workers & Workman, Trade Union & Freedom of Association,                      L/D
  Relation         Application For Registration, Requirements for Application, Disqualification for being an
 Ordinance,
                   officer member of trade union, Cancellation of registration. How dispute can be settled
    1969
                   when lockout/Strike is legal, Arbitration, Strike or Lockout in Public Utility Service.

 Factory Act,      Definition of factory, Health & Hygiene Factors, Temperature Safety Measures;                     L/D
    1965           Precautions in case of fire, Fencing of machinery, Employment of Young persons on
                   Dangerous machines, Working hours for adults, Provision for Holidays, Compensatory
                   Weekly Holiday.
 Workmen's         Definition of worker, ways of claiming condensation, Employers Liability, Accident arising        L/D
Compensation       out of employment, Accident in course of Employment, When the employers is not liable,
  Acts 1923
                   Disablement: Partial Disablement, Total Disablement

  Negotiable
Instrument Act
   Law of          Definition of contract, essential Elements of valid contract, kinds of contract from the view     L/D
 Contracts:        point of Enforceability, Mode of creation, Extent of execution.
 Nature and
  Kinds of
  contracts

  Offer and        The proposal or offer- Legal rules regarding a valid offer, lapse and revocation of an offer,     L/D
 Acceptance        the acceptance- Legal rules regarding a valid acceptance , Communication of an Offer,




                                                             9
                 Acceptance & Revocation, contracts over the Telephone.


Consideration    Definition, Essentials of Valid consideration, Exceptions to the rule- No consideration, No         L/D
and Capacity
                 contract. -Age, Minor's agreement, Persons of unsound mind, Disqualified Persons
of parties
Free Consent     Effect of Coercion, Presumption of Undue Influence, Unconscionable Transactions,                    L/D
                 Distinction between Coercion And Undue Influence, Effect of Fraud and
                 Misrepresentation, Distinction between Fraud and Misrepresentation, Loss of right of
                 Rescission, Mistake of Law and Mistake of Fact.
Legality of      Unlawful object and consideration, effect of illegal agreements on collateral transaction           L/D
object and
Consideration:
Contract of                                                                                                          L/D
Sale of Goods:   Essentials of Sale of Goods, Distinction between Sale & Agreement to Sale, Sale & Hire
                 Purchase, Kinds of Goods, The Price, earnest or Deposit, Document of title to goods-
                 Conditions and Warranties
Carriage of                                                                                                          L/D
                 Contract of carriage and carriers defined, classifications of carriers, Duties and liabilities of
Goods by
                 common carriers, Duties and Liabilities of Railway Administration. Contract of air freight
Land, Sea and    Charter party, bill of lading, right of stoppage in transit, Liabilities of carrier by Sea,
AIR              Documents of air carriage, Liability of the air-carrier.




                                                          10
PAPER FOUR                                                              Total Marks – 100

                                    SERVICE AND FINANCIAL RULES

                                                (WITH BOOKS)

On completion of the Module the participant will be able to:

    o    Express the basic knowledge of the Constitution of the country.
    o    Make proper decision using fundamental rules required for sound and appropriate decision in dealing
         with the government's claims owed to and by the receivers of its service.
    o    Understand the general financial rules and treasury rules vital for sound fund management of the
         government's exchequer.
    o    Capable to use the latest circulars and directives issued by the government essential for sound
         running of the government's affairs.
    o    Instilling into the trainees' minds the necessary work procedure of M/O Finance regarding revenue and
         development work
    o    Able to in absorbing important and relevant services rules, technique, principles and procedures
         required for and desired of them in executing the daily official work.
    o    Standardize the work environment through enrichment of knowledge in different aspects of government
         activities.
    o    Apprise necessary rules and procedures of fund release for implementing government projects



Sub Module A: CONSTITUTION OF BANGLADESH (10)
    Individual                            Components of each Session.                                         Teaching
  Session Topic.                                                                                              Methods
                                                                                                               used.
    Introduction        Preamble- Part-I (Para 1 to 47A), Part-II (Para 8 to 25) and III (Para 26               L/D
                                                         to 47A)
   Executive and        Part IV (Para 48 to 64) Chapter I of Part V (Para 65 to 79) and Chapter                 L/D
    Legislature                                        III Para 93
       Judiciary,         Part VII (Para 118 to 126) Part IX (Para 133 to 141) Part IXA (141A-                  L/D
  Elections, Services            141C), Part X Para 142 and Part XI (Para 143 to 153)
      Emergency
      Provision,
     Amendments
                                                                                                              Quiz type
                                                        Written test




  Sub Module - B: IMPORTANT GOVERNMENT MEMORANDUM/ORDERS (30)


   Individual Session Topic.        Components of each Session.                                                Teaching
                                                                                                               Methods
                                                                                                                 used.
 Government Servants (Conduct)      Definition and Applicability, Important points regarding conducts, acts       L/D
         Rules 1979                 and behaviors where government officials can or can't indulge in.

 Government Servants (Discipline    Definition, Effectiveness and Applicability; Basis & type of penalty;         L/D
     and Appeal)Rules, 1985         Procedures of exerting different types of penalties- Departmental
                                    Procedures: Appointment of Investigating Officer, Process of
                                    investigation; Appeals-Methods, Timing, Settlements, Re-onsideration
                                    Dismissal modus operandi of Court etc.
  Public Employees Discipline       Definition, Applicability, Priority of this Rule over those or others;        L/D
 Punctual Attendance) ordinance     Regular Attendance at workplace-different types of absenteeism and
              1982                  prescribed punishments; Executive directives regarding timely



                                                          11
                                    attendance at Office.
 Government Servants (Special       Definition, Applicability of the Rule; Types of Crime and penalties          L/D
         Provisions )               Awarded- Investigation, Punishment, Appeal & Reconsideration-
       Ordinance, 1979              Hindrances at Court's Verdict
   Bangladesh Civil -Service        Caption, Terms defined -Types and Terms of Recruitment; Probation            L/D
   Recruitment Rules, 1981          period, Permanency, Undertaking, relaxation
                                    Appointment of Munsefs, Magistrates, Transfers-rules applied.
   Bangladesh Public Service        Terms and Definitions; Consultation with Public Service Commission-          L/D
          Commission                Cases where required; Consultations as regards -Details of Gazetted
(Consultation) Regulations, 1979    Posts
    Offical Secret Act. 1923        Definitions, Terms used to denote Secret places & Documents-                 L/D
                                    Punishment awarded in the case of different types of violations
                                    concerning state secret; Search and Siege & Arrests - Instructions
                                    regarding Security of Classified Materials - Principles of classifying
                                    Official documents; types explained Maintenance and Usage of
                                    Classified documents-Methods Applied; Destruction of Classified
                                    Files(CF), Sending of CF; CIPHER Security; Responsibility of Cipher
                                    Officer Responsibilities of Officials engaged in CF
 Secretariat Instructions, 1976     Details of Secretariat Instructions and its Implications on working of      L/D/A
 (With up to date amendments)       respective audit accounts offices
    Rules of Business, 1975         Introduction - Reference to the President-Inter-ministerial                  L/D
  (With up to date amendments)      Consultation-
 Public Demand Recovery Act,        Introduction-Features-Purpose-Contents                                       L/D
       1913 (111 of 1913)
Public Servants (Retirement) Act,   Public Servants Retirement Act. 1974                                        L/D*
      1974 and Rules 1975           Public Servants Retirement Rules 1975


  Imporant Legal Aspectsts          Imporant Legal Aspectsts usually necessary for day to
                                    days activities
General Provident Fund 1979         General Provident Fund 1979
 Public Servant Welfare Act         Benevolent fund and Group Insurance
                                    Written test                                                             Descriptive



                  Sub- module – C: General Financial Rules (20 marks)

    (a) GFR:
     Individual                             Components of each Session.                                      Teaching
      Session                                                                                                Methods
       Topic.                                                                                                  used.
      Chap-02       Financial management and overall control mechanisms                                         L/D
       Chap-3       Revenue and Receipt                                                                        L/D
       Chap-4       Sanctioning Authority                                                                      L/D

       Chap-5       Budget, Sanction and Appropriation *                                                       L/D
       Chap-6       Establishment                                                                              L/D




                                                                                                               L/D
                                                                                                               L/D
      Chap -7       Expenditures on Supply and Services, Repair and Maintenance                                L/D
       Chap-8       Stores                                                                                     L/D
       Chap-9       Works                                                                                      L/D
      Chap I 0      Misc. Expenditures                                                                         L/D




                                                            12
       Chap- I I      Debts and Governments Misc. Liabilities - General Provident Fund (Book                     L/D
                      + Govt. order 1979) General Provident Fund contd. Benevolent Fund,
                      Group Insurance Etc.
      Chap- 12        Local Fund                                                                                 L/D
      Chap- I 3       Loans and Advances                                                                         L/D
       Chap-14        Misc. Subjects                                                                             L/D
      Chap- 1 5       Accounts of the Government                                                                 L/D
     Appendix -I      Introducing different forms under GFR Appendix -I to 10                                L/D/A
       to 10

    (b) Delegation of Financial Powers( Books + Govt. order)
    (c) Fund release procedure( Development and Revenue)
                     Visit and Practical Orientation in the following offices:


     (d)   Whole day attachment with CAO to see GPF ledger, broad sheet register, sanction and disposal of GPF
           GP Fund Interest Calculation Advance

     (e)   Attachment with Bangladesh Bank : -Remittance through Bangladesh Bank and liabilities for with drawn
           for Govt. Account.




                                          Group Presentation:
Probationers have to present their group findings after returning from attachment.



                            Sub Module -D. Treasury Rules (20 marks)


  Individual Session     Components of each Session.                                                         Teaching
         Topic.                                                                                              Methods
                                                                                                              used.
  Part- 1                Detail Procedure of revenue & receipts deposition in to Govt. Treasury &          L/D
                         withdrawal of money from the Treasury as per authorization given by the
  Introduction
                         Member of the Parliament.
  Part-.2,Chap- I -      General Organization of DAO, UAO & Treasuries under district Administration &     L/D/Att
                         its control, With drawl of money from the Govt. Account, Responsibility for the
  Organization
                         money withdrawn from the Govt. Account. Bangladesh Bank Order, 1972 (P.O
                         No. 127 of 1972).

  Subsidiary              Record keeping in DAO, UAO & District Treasury-                                  L/D/Att
                          General Instructions for handling of cash
  Rules :
                          Procedure for giving money into the Government. A/C- Cash Kept in
                         departmental chest, Security of strong room-
  Chap-2- Receipt        General Rules- Procedure for paying and receiving money-                          L/D
  and Deposit

  Chap-3-                Custody of Money relating to government Accounts, Cash in departmental chest,     L/D Att
                         Cash Balance in Treasury, Verification of cash balances.
  Managing
  Deposits
  Chap-4                 With drawl of money from Government-Investment of cash- Claims of                 L/D
  With drawl of          withdrawals- instruction regarding bill preparation-Pensions- Leave Salary
  money from
  Government
  Chap-5                 Instructions for Banks- Payment- Withdrawal-Daily Accounts-Miscellaneous           L/D
  Instructions for
  Banks




                                                           13
  Chap-6                Government Debts- Permanent and Temporary Loans -Floating Debts Other             L/D
                        Obligations
  Government
  Debts
  Chap-7                Deposits: Introductions-Rules and Limitations-Revenue Deposits-Personal           L/D
                        Deposits- Deposits for works- Fees- other deposits accounts
  Deposits
  Chap-8                Loans and Advances General-Special Rules                                          L/D
  Loans and
  Advances
  Chap-9                Transfer from Government Account- -Bank and Non Bank Treasuries-                  L/D
                        Remittance- Coins and Notes
  Transfer
                        Remittance through Bangladesh Bank and liabilities for with drawn for Govt.       L/D
  Chap-10&11-           Account
  Remittance
                        Currency chest and coins---- Introducing the forms used                           L/D/P
  Part-3, CHAP-
  2,3 &4-
                        Written test for                                                                  Quiz type


                        Visit and Practical Orientation in the following offices:

            Descriptions
      1.    Whole day attachment with DAO and UAO to see Treasuries under district Administration & its control,
            With drawl of money from the Govt. Account, Responsibility for the money withdrawn from the Govt.
            Account. Bangladesh Bank Order, 1972 (P.O No. 127 of 1972).

      2.    Whole day attachment with DAO and UAO to see Record keeping in DAO, UAO & District Treasury-
            General Instructions for handling of cash
             Procedure for giving money into the Government. A/C- Cash Kept in departmental chest, Security of
            strong room-
            Whole day attachment with DAO and UAO to see Custody of Money relating to government Accounts, Cash
            in departmental chest, Cash Balance in Treasury, Verification of cash balances.




                            Group Presentation on the following Topics:
Probationers have to present their group findings after returning from attachment.




                                                          14
PAPER FIVE                                                               MARKS: 100

                                                FINANCIAL MANAGEMENT

                                                     (WITHOUT BOOKS)


Sub Module A: CORPORATE FINANCE (45)
Objectives of the Module:
On completion of the Module the participant will be able to:
          Develop better understanding on Corporate Financing Methods .
          Develop understanding of Capital Budgeting Concepts
          Perceive different aspects Financial Decision Making
          Familiarize with different aspects of Corporate Finance


Individual                                                                                                  Teaching
Session Topic.                       Components of each Session.                                            Methods
                                                                                                             used.
 Introduction to      Introduction to Financial Management: The essential features of financial                L/D
    Financial         management--The objectives of a business--Wealth maximization or profit
  Management:         maximization?
     Capital          Capital Investment Appraisal: Time value of money and its application Present Value    L/D/E/A
   Investment         Factors--Methods of investment appraisal--Accounting rate of return (ARR)-- Pay
    Appraisal         back period (PP)-- Net Present Value (NPV)-- Internal Rate of Return (IRR)-- Some
                      practical points--Investment decision making in Practice- Cost Benefit Analysis.
  Sources of          Sources of Finance and Financial Markets: Share Issues--Loan Capital--Short Term       L/D/CS
 Finance and          Sources of Finance--Internal Sources of Finance--Venture Capital and Long-Term
   Financial          Financing.
   Markets:
Working Capital       Working Capital Management                                                              L/D/A
 Management
                      -- Cash Management--Economic Order Quantity

   Financial          Financial Statement Analysis-                                                           L/D/E
   Statement          -Ratio Analysis- Changes in the Financial position of a Firm-Statement of Source
   Analysis-          and Uses of Funds.

     Stock            The role and efficiency of the Stock Exchange-Valuation of Stocks.                      L/D/ V
   Exchange-
    Foreign           Foreign Exchange Risk Management.                                                       L/D/A
 Exchange Risk
  Management.

                      Assessment                                                                            Question



                          Visit and Practical Orientation in the following offices:
                 1.       Dhaka Stock Exchange/ Security Exchange Commission




                                                                15
                             Sub Module B: PUBLIC FINANCE (55 marks)
                                              Objective of the Module:

On completion of the Module the participant will be able to:


           Develop better understanding on Public Finance as a part of Macroeconomics.
           Conceptualize issues on Public revenue and conversant with the Tax Structure of Bangladesh.
           Perceive different aspects of Public Expenditure
           Develop understanding Public Budget and analyze its impact on the economy as a whole
           Understand the link between Monetary and Fiscal Policies
           Familiarize with different aspects of Public Debt Management.

    Individual                                                                                      Teaching
  Session Topic.                     Components of each Session.                                    Methods
                                                                                                     used.
  Introduction to        Introduction: An overview of Macro-economics - Meaning and scope of          L/D
  Public Finance         Public Finance as a part of Macro-economics,--Traditional Principles of
                         Public Finance--Rationale for Government Intervention-- Public Goods
                         Vs Private Goods-- Externalities--Concepts of a mixed economy-
                         Recent shifts in the concepts.
  Tax Structure          Tax Structure of Bangladesh                                                  L/D
  of Bangladesh
  Public                 Public Revenue - Characteristics of a Good Tax System - Taxation as          L/D
  Revenue                an instrument of Resource Mobilization and its Social and Economic
                         impact
  Public                 Revenue Receipts - Tax revenue and Non Tax Revenue- Principle of             L/D
  Revenue                Taxation - Kinds of Tax: Income Tax, Value Added Tax (VAT), Customs
                         Duty etc.
  Public                 Meaning and nature of Public Expenditure-Kinds of Public Expenditure -       L/D
  Expenditure            Objects of Public Expenditure- Social and Economic Impact of Public
                         Expenditure
  Public                 Public Expenditure- Meaning and Nature of Public Expenditure--Kinds          L/D
  Expenditure            of Public Expenditure-Public Expenditure and Income Distribution-
                         Expenditure Control and Monitoring- Social and Economic impact of
                         Public Expenditure.
                         [
  Constitution           Bangladesh Constitution: Para 81-90                                         L/D/E
  and GFR                and GFR- Budget, Sanction and Appropriation
  Public Budget          Public Budget- Introduction: Constitutional and Institutional Framework-     L/D
                         Annual Financial Statement--Consolidated and Public Fund- Kinds of
                         Budget-Revenue and Development Budget
  Public Budget          Budget Preparation--Budget Cycle--Budget Profiling - Economic impact        L/D/V
                         of budget balance
  Public Budget          Method of using a Surplus or financing a Deficit Budget - Impact on the      L/D
                         economy as a whole.
  Public Budget          Classification of Budget and Accounts                                        V/P
  Fiscal Policy          Fiscal Policy-Nature-Objectives-Main Feature of Fiscal Policy-               L/D
  of Bangladesh          Mobilization of Resources
  Monetary               Monetary Policy-Resources-Role of Central Bank and Financial Market          L/D
  Policy of              in Bangladesh
  Bangladesh
  Public Debt            General Characteristics of Public Debt-Classification of Public Debt.        L/D
  Management
  Resource               Resource Mobilization- Internal and External role of NBR                     L/D
  Mobilizations
                                                          Assessment
Visit and Practical Orientation in the following offices: (as and when felt necessary)



                                                               16
                 1.   National Board of Revenue
                 2.   Economic Relation Division,
                 3.   Budget Development and Expenditure Control Wing
                      FD
                 4.   Bangladesh Bank

                 5.   Controller General of Accounts




Group Presentation on the following Topics: 2 Hours each
a)Budgetary Reforms and Public Expenditure Management in Bangladesh
b)Correlation between Fiscal and Monetary Policy of Bangladesh




                                               17
PAPER- SIX                                                                                       MARKS : 100
                                    Information System Management
                                            Objective of the Module:


On completion of the Module the participant will be able to:

         Familiarize with an understanding of modern information systems.
         Understand the hardware and software employed in IT Industry.
         Analyze the concepts of IS basis securities and controls are incorporated in the CAG office.
         Conceptualize the basics of Information Management System.

                               Sub Module A : IS Skills                 (40 marks)
  Individual            Components of each Session.                                                      Teaching
  Session Topic.                                                                                         Methods
                                                                                                         used.
  Introduction to       History of Computer -Definition- Introduction to Windows 98/                     L/D/P
  Computers and         2000/ XP/ NT -Apple-IBM
  Windows
  Word Processing       File-Edit-View-Insert-format-Tools-Table-Windows-Help                            L/D/P
  -- Microsoft Word
  Spread Sheet --       File-Edit-View-Insert-format-Tools-Slide Show-Windows-Help                       L/D/P
  Microsoft Excel
  Presentation --       File-Edit-View-Insert-format-Tools-Data-Windows-Help                             L/D/P/A
  Microsoft
  PowerPoint

Sub Module B: IS Management (60 marks)


   Individual                                   Components of each Session.                                      Teaching
 Session Topic.                                                                                                  Methods
                                                                                                                   used.
Introduction to       What is Information System(IS), Components: Hardware, Software, Data,                        L/D/P
Information           People, Business IS and its Characteristics of IS, Types of IS: Management
System                Information Systems, Decision Support Systems, Expert Systems, Office
                      Systems, Example of Information Systems, Framework for IS Architecture:
                      System owners, System designers, Systems builders, Role of IS Department.
Categories of         Categories of Computers: mainframe, midrange, minicomputers, PCs                             L/D/P
Computers:            supercomputers; Stand-alone and Network Computers, Distributed processing,
                      Computing, Managing Hardware Assets: Scalability, hardware acquisition,
                      monitoring technology trends.
Managing              Computer Hardware and Information Technology Infrastructure: The computer                   L/D /P
Hardware Assets       systems, How computers represent data: concept of bits and bytes, ASCII Code,
                      CPU and Primary storage, microprocessor and processing power, Secondary
                      storage Technology: Magnetic Disks, Optical Disks, Magnetic Tapes, Input
                      devices: Keyboard, pointing devices, Touch screen, OCR, MICR, Scanners,
                      Sensors Output devices: CRT, Printers, Plotters, Interactive Multimedia.
Managing              What is software, System software and Application Software, Functions of the                 L/D/P
Software Assets       Operating System, Multiprogramming and Multiprocessing, Utility Software,
                      Application Software: Application packages, General-purpose packages,
                      Bespoke software.
Programming           Programming languages: procedural and objective oriented languages; Fourth                   L/D/P
Languages:            generation languages and PC software tools, mark up Languages;
                      Managing Software assets: Software Build or buy, Software Maintenance.
Data                  What is Telecommunication System, Telecommunication Systems components,                      L/D/P
communications        Data transmission: Analogue and Digital, Functions of Modem, Transmission



                                                           18
and networks :      media: Twisted wire, Coaxial cable, Fibre Optics, Microwave, Satellite;
                    Transmission speed.
                    Network topologies: Star, Bus, Ring; Types of Network: LAN, WAN; Network                  L/D/P
Network             devices: Switches, hub, Router; Communication Protocol, Communication
                    Software, broadband technologies, Teleconferencing, Data conferencing and
                    Video-Conferencing, Electronic Data Interchanges(EDI).
Database            Data terminology and concepts: field (attribute), record, file, database, entity,         L/D/P
Management:         primary key, foreign key, data relationships; Entry relationship Diagram (ERD)
                    Database Management System(DBMS): RDBMS, Characteristics of DBMS,                         L/D/P
DBMS                Backend and Front-end tools.
SQL                 Query Language(SQL): Basic SQL Statements.                                                L/D/P
Database            Database management: Management requirements, database administration,                    L/D/P
management:         Role of Database Administrator. Creating a simple database using a Microsoft
                    Access.
Database             Database Systems in CAG/CGA or in any organization.                                     Visit/ CS
management:
 Internet and Web   What is Internet: History of Internet, Internet Technology and services: E-mail,          L/D/P
technology          Telnet, FTP, Chatting, the World Wide Web(WWW); Web browser and search
                    engine, Internet addressing convention, The Domain Name System. Internet and
                    Extranet, Organizational benefit of Internet and Web technology, E-commerce
                    and M-commerce, E-Government.
System Analysis,    What is Systems Analysis? Role of System Analyst, System Development Life                 L/D/P
design and IT       Cycle (SDLC): System Planning, System analysis, System Design, System
Project             Implementation, System Operation and Maintenance.
Management
Concepts

System Analysis     System Analysis Techniques: Interviews, Document reviews, Observations,                   L/D/P
                    Questionnaires, Prototyping, Rapid Application Development.
System Analysis     What is System Design? General Guidelines of System Design: effectiveness,                L/D/P
                    reliability, and maintainability; Feasibility and Cost-benefit analysis: Operational
                    feasibility, Technical feasibility and Economic feasibility; cost-effectiveness of the
                    System.
System Analysis     Causes Failed Project, Basic Function of a project Manager, Project Scheduling            L/D/P
                    tools: Gantt chart, PERT/CMM, Project Management Software.
Information         System vulnerability and abuse, Computer viruses, Threats to Information                  L/D/P
Systems             Systems, System quality problems: software and data, Internet Security,
Security, control   Disaster recovery plan.
and Audit issues
Information         Information Systems Control: General and application controls, the role of                L/D/P
systems control:    auditing in the control process.
E-Governance                                                                                                   L/D
                    E-Governance


                    IS Management: REVIEW AND ASSESSMENT




                                                       19
      PAPER - SEVEN:                                                 MARKS : 100

                     MODERN MANAGEMENT MISCELLANEA
         Sub Module A:. COMMUNICATIVE ENGLISH                        (15 marks)

Objectives of the Session:

On completion of the Module the participant will be able to:
   o Communicate his/her views and opinion to others in English language fluently and
     confidently.

    o Develop skills among the participant to write reports and drafts in English with lesser
       mistake.
The number of total class hour in the training is 60 working hours. Mark will be awarded to
the probationer on submission of course completion certificate.
Conducting Authority: The Department of English, Social Science Faculty, Dhaka
University, Dhaka. Full Marks will be awarded on submission of the Certificate, however
failure to submit the certificate will be held as subject to Disciplinary Action.

Sub Module B. THE EFFECTIVE USE OF BANGLA AS OFFICIAL LANGUAGE (10 marks)
Objectives of the Session:

   o To enable the participant communicate his/her views and opinion in Bangla, to others
     fluently.

   o Develop skills among the participant to write drafts, notes, and reports in Bangla
     without mistake.
The number of total class hour in the training is 6 working hours.

Sub Module C: THE ART OF EFFECTIVE ORAL COMMNUNICATIO (15 marks)
Objectives of the Session:
   o To enable the participant communicate his/her views and opinion to others in Bangla
       and English fluently and confidently with a few or zero mistake.
   o The Participant will learn the art of presentation in a group and individually in front of
       a group.
The number of total class hour in the training is 30 working hours. (Individual ( 16 x 1.5)= 24
hours and group 2 hours feed back of presentation 4 hours)




                                              20
The probationers are required to complete this session through Individual and Group
Presentation, when they will receive feedback from the session coordinator.
Sub Module D: HANDLING OF QUANTITATIVE INFORMATION FOR

ANALYSIS AND DECISION MAKING ( 50 marks )
On completion of the topic the trainee will be able to

   ◘ Develop better understanding in quantitative information
   ◘ Able to handling quantitative information for analysis and decision making
  Individual      Components of each Session.                               Teaching
  Session                                                                   Methods
  Topic.                                                                      used.
  Definition      Definition of Statistics, Population, Sample, Data and      L/D/
                  Collection of data

  Sampling        Sampling, Types of Sampling, Method of drawing            L/D/E/A
                  sample from population

  Measures of Measures of Central tendency: Definition, Types,              L/D/E/A
  Central     Mean, Median, Mode. Patron values and related
  Tendency    problem

  Probability     Probability concepts, Probability calculations, Laws of   L/D/E/A
                  Probability, Independence, Conditional probability and
                  Bayes' Theorem, Probability distribution, Mathematical
                  expectation and variance
  Probability     Binomial distribution, Poisson distribution, Normal       L/D/E/A
  Distribution    distribution, Exponential distribution
  Correlation     Correlation: Significance-Types, Methods of Studying      L/D/E/A
                  correlation
  Regression      Regression: Linear Bivariate Model, Regression Line-      L/D/E/A
                  Equation-Coefficient
  Index           Index number: Use, Methods, Weighted and Un               L/D/E/A
  number          weighted, Value Index, Consumer Price
  Time series Time series analysis: Methods of Forecasting- Ratio-          L/D/E/A
  analysis    Graphic- Straight Line- Least Square-Moving Average-
              Seasonal Variation- Trend Methods- Growth Curves-
                  Written Examination

  National        National Income                                             L/D
  Income




                                               21
      Sub Module E : WORKSHOP/ SPECIAL CLASS (10 marks)



                 Sl.    Topic
                 1.     Time and Stress Management

                 2.     Ethics and Principles

                 3.     Etiquette and Manner

                 4.     Public Procurement Rule 2008

                 5.     Public Sector Management

                 6.     Strategy to Develop Auditor and Auditee
                        Relationship

                 7      Islamic Financial System


                 8.     CAG’s Strategic Plan

                 9.     Rules of Business ; Rules of Procedure of
                        Parliament and Warrant of Precedent
                 10.    Economic Survey of Finance Division

                 11.    Annual Report of Bangladesh Bank

                 12.    Ideas of Development Partner/ NGO

                 13.    PCP/DPP/TAPP

                 14.    MDG

                 15.    PRSP




In addition DG FIMA will arrange some special classes as and when necessary.




                                                22
 PAPER - EIGHT:                                                                  MARKS : 100

         Sub-module A: BANGLADESH MILITARY SERVICE(50 marks)

Objective of the Session

On completion of the Module the participant will be able to:
            Understand the Rules and regulation in the Defense Service
            Conceptualize the Financial rules and regulation prevails in the Defense
             Accounting System
            Draw decision from the information relevant to Defense service
            Realize the procurement and store management system in Defense service.
                  Sub Module A 1: MILITARY ACCOUNTS SYSTEM

Session Topic       Details of Topic                                                        Teaching
                                                                                             Method
Overview of DFD     a.   Organization Structure of DFD                                         L
                    b.   Revised System of Financial Management (RSFM), 1982
DFD Office          a.   Office Manual: Part I-VIII                                            L
Management
                         Descriptions in relation to existing setup of offices
Introduction to                                                                                L
                    Familiarisation with codes and manuals used in DFD:
Codes and
Manuals for DFD                        Financial Regulations: Part I & II
                                       Financial Regulations for Bangladesh Navy
                                       Army Regulations: Part 1 & 2
                                       Army Leave Rule
                                       Pay & Allowances: Vol. 1 & 2
                                       Military Audit Code
                                       Military Account Code
                                       MES Regulations
                                       MES Routine Instructions
                                       Schedule of Rates
                                       Pay Accounting on War System
                                       Imprest Holder’s and Field Cashier’s Instructions
                                       Compendium of Military Pension
                                       Factory Accounting Rule
                                       LAO Handbook
                                       LAO Manual
                                       Store Accounting Rule
                                       UA Manual




                                                      23
Sub-moduleA-2: Pay and Pension
Session Topic        Details of Topic                                                               Teaching
                                                                                                     Method
Pay Structure        Pay structure for Defense Forces (Army, Navy, Air Force)                          L
                     (Pay and Allowances (Vol.-1) and related JSIs.)
Pay Elements                a. Elements of Pay for Officers and Ors of Army, navy and Air force        L
                            b. Elements of Allowances for Officers and Ors of Army, navy and Air
                                  force
                     (Pay and Allowances, Vol.-1 (Chapter-3) and Vol.-2 (Chapter-1) and related
                     JSIs)
Allowances           1. Recurring and occasional allowances                                            L
                     2. Allowances admissible to units formation, offices etc.
(Regimental)
                     (Pay and Allowances, Vol.-2 (Chapter-2,3 and 8)and related JSIs)
4.   Applicability   T.A. Rules            (Passage Regulations)                                      L/V
                     Conveyance Rules (Passage Regulations)
     of T.A./D.A.
                      T.A. for training purpose      (Related Govt. orders)
     for defence     Foreign T.A.          (related Govt. orders)
     Forces
5.   Field pay           Pay accounts on war system                                                   L/V
     System              Imprest holders and field cashier’s instruction
                         c. I.R.L.A.
6.   Pension         1.Classification of pension:                                                     L/V
                       a.Service Pension – Officers
                           (Compendium of Military Pension: Chapter 2)
                        b. Service Pension - Honourary Commissioned Officers, JCOs, ORS and
                              NCs (E)
                           (Compendium of Military Pension: Chapter 3)
                        c. Disability Pension – officers
                           (Compendium of Military Pension: Chapter 4)
                       d. Disability Pension - Honourary Commissioned Officers, JCOs, ORS and
                          NCs (E)
                          (Compendium of Military Pension: Chapter 5)
                        e. Family Pension
                           (Compendium of Military Pension: Chapter 6)
                     2. Grant of Pension and Gratuity
                        (Compendium of Military Pension: Chapter 17)
                     3. Pension Payment Process
                        (Compendium of Military Pension: Chapter 18, Pension Simplification Order
                        of 1987 and other related govt orders)




                                                         24
Sub-module A-3 : Military Engineering Services (MES)


Session Topic                                     Details of Topic                                         Teaching
                                                                                                            Method
                  Administrative Control; Financial Control; Technical Control Establishment                  L
Control           (MES Regulations (Chapter 2)
MES Services      Services chargeable to MES Heads of Accounts                                                L
                  (MES Regulations: Chapter 4)
Execution of      Methods of execution; Orders for work; Progress and completion for work                     L
                  (MES Regulations: Chapter 4)
   Work
Contract          Types of Contract - Scrutiny of Contract - Tenders -                                       L/E
                  Payment of Bills - Security Deposits (Receipts and Refunds)
                  (MES Regulations: Chapter 7)
Works             Construction Accounts - Cash Assignments/ Imprest Account - Deposit Works                  L/E
Accounts
                  (MES Regulations: Chapter 9)
MES Stores        Store Accounts - Provision of Stores - Issue of stores                                      L
                  Care and maintenance of stores - Issue of stock
                  Disposal of stores
                  (MES Regulations: Chapter 10)

Working           Office Manual (Part-VIII)                                                                  L/V
Procedure of
SFC (Works)


Sub-module A – 4: Defense Purchase

 Session Topic                                         Details of Topic                                     Teaching
                                                                                                             Method
Defence                         DP-35 and related orders.                                                     L/V
                    Advisory functions of FC on purchase proposals (RSFM, DP-35, FR-pt-1).
Purchase
                    Bill payment procedures and maintenance of office records in support of bill payment
procedure &                in respect of both local & central purchase.
Systems                    (Office Manual for Store Section)
DP Contract         Chapter-16 of FR Part-1                                                                       L
       ASC          Fresh supply for the troops –system and procedure.                                            L
procurement
                     Stores and supply –common provisions, store, clothing, equipment, ration and
                     supplies.
                    (Section-3,Army Reg.pt.-1, Rule 467- 515; SAI, Section V and VI)
Purchase of         Financial powers in respect of purchase of stores                                             L
stores
                    Dispatch of store in other than cheapest route in emergency.
                    Disposal of surplus, obsolete and waste stores     (Ch-6, FR pt-1)
                    Security Deposit (Chapter15,FR pt-1)
Special             Purchase for remount and veterinary services                                                  L
Purchase
                    Purchase for military dairy farm            (SAI, Section XV and XVI)

Expenditure         Expenditure procedure of Defence Attaches abroad                                              L
                    (Related Govt orders)
procedure of
Defence
Attaches abroad




                                                           25
Sub-module A-5 : Factory Accounts
Session Topic        Details of Topic                                                                     Teaching
                                                                                                           Method
Factory              Accounting of stores, Accounting of Labour Cost Accounting                             L/V
                     (Chapter-2,3 &4 of Factory Accounting Rules; Para 59 -90, Military Accounts Code)
Accounting
System


Sub-module A – 6 : Military Accounting Rules & Procedure
Session Topic        Details of Topic                                                                     Teaching
                                                                                                           Method
General Outline of   General System of accounts: Combined Finance & Revenue Accounts- Accounts              L/D
the system of            between different accounts circles Appropriation Accounts - Proforma
accounts                 accounts (Chapter-2, Military Accounts Code)
                     Chapter-11 of FR Pt.1, and                                                             L/D
Office               Office Manual for ‘D’ section -- Cheques, Government drafts and military Treasure
Manual               Remittances

Accounts             Part-3 of Military Accounts Code, and                                                  L/D
                     Office Manual for Accounts section-- Compilations and Consolidation
Deposit              Classification of Deposit accounts and their implications                              L/D
                     (Chapter-4 of Military Accounts Code)
Accounts
Accounts for         a.      Definitions and Classification of loans and advances and their transaction     L/D
loans and            process
Advances                  (Chapter-5, Military Accounts Code)
Exchange                       General rules and procedures of exchange accounts                           L/D/Ex
Accounts
                              Inward & Outward exchange accounts-- Entries in exchange accounts --
                              Object of transfer entries and general procedures. Correction of Errors--
                              Inter-departmental adjustments Accounts for June Final
                          (Chapter 6, 10, 12 of Military Accounts Code and Appendex-1 and Office
                          Manual Accounts Section)
Appropriation        Preparation and submission of Appropriation Accounts for the Defence Services         L/D/V
Accounts
                     Exhibition of losses in the Appropriation Accounts
                           (Chapter-16 of Military Accounts Code)
Review of            Verification of Balance - Check of classification and review of classification.
                                (Military Accounts Code, Chapter 16 and 17)
Balances
Losses,              Losses of stores                                                                       L/D
                     Losses of public money
Wastages and
                     Disposal of unserviceable, surplus and obsolete stores and their accounting
damages to                     (Chapter- 5 of FR Pt. 1;
public property      Appendex-7 of Military Audit Code; Chapter VIII,
                      IX and Annexure to Chapter IX of SAI)




                                                           26
[




Sub Module B: BANGLADESH RAILWAY SERVICE (50 marks)

Objectives of the Session:

On completion of the Module the participant will be able to:

                 Understand the Rules and regulation in Railway service.

                 Conceptualize the Financial rules and regulation prevails in the Railway
                     Accounting System

                 Draw decision from the information relevant to railway service

                 Realize the procurement and store management system in Railway service.

                         Sub Module B 1: RAILWAY ESTABLISHMENT

     Individual         Components of each Session.                                                        Teaching
     Session Topic                                                                                         Methods
                                                                                                             used.
     Organization       Organization & Departments of BR and Cadres and Categories of Posts.                  L/D
                        R,ly. Estb. Code- Vol-1; Chap-1.
     Organization       Organization of Finance        and        Accounts Department of BR. Rly. Estb.      L/D
                        Code- Vol-1: Chap)-l.
     General            General Condition of-Service.                                                        L/D
     Condition of-      Rly. Estb. Code- Vol-1; Chap-1.
     Service.
     Traveling          Traveling Allowances.                                                                L/D
     Allowances.        Rly. Estb. Code- Vol-1; Chap-11 & 111.
     Overtime           Overtime and Running Allowances. R,ly. Estb. Code- Vol-1; Chap-V.                    L/D
     Leave Rules.       Leave Rules.                                                                        L/D/E
                        Rly. Estb. Code- Vol-1; Chap-VII.
     Medical            Medical Allowance and Treatment.                                                    L/D/E
     Allowance          RIy. Estb. Code- Vol-1, Chap-IX.
     Efficiency and     Efficiency and Discipline Rules- 196 1. Rly. Estb. Code- Vol-T-, Chap-XVII.         L/D/E
     Discipline Rules

                        Sub Module B 2: RAILWAY FINANCIAL RULES
     Individual         Components of each Session.                                                       Teaching
     Session Topic                                                                                        Methods
                                                                                                          used.
    Fundamental         Railway Fundamental Rules, Service Conditions Railway Fundamental                    L/D
    Rules               Rules (Concluded) Leave, Joining Time and Foreign Service Rly. Estb.
                        Code-II; Chap-XX Rly. Estb. Code- Vol-II; Chap-XXI.
    Supplementary       Railway Supplementary Rules.                                                         L/D
    Rules               Rly. Estb. Code- Vol-II: Chap-XXIl.
    Pay Allowances      Incidence of Pay Allowances Incidence of Traveling Allowances. Incidence             L/D
    Traveling           of Pension.
    Allowances          Rly. Gen. Code- Vol-I; Chap- XII. Rly. Gen. Code-Vol-I; Chap-XII. Rly. Gen.
    Pension             Code-Vol-I; Chap-XII




                                                             27
                Sub Module B 3: RAILWAY ACCOUNTS SYSTEM


Individual         Components of each Session.                                                        Teaching
Session Topic                                                                                         Methods
                                                                                                        used.
Estimate.          Estimate.                                                                          L/ Dm /V
                   Rly. Engg. Code-Chap-IX.
Contracts for      Contracts for Work                                                                   L/D
Work
                   Rly. Engg. Code-Chap-XI.
Purchase of        Purchase of Stores: Policy & Rules                                                   L/D
Stores:            Rly. Store Code-Chap-III

Contracts          Contracts (For Store Purchase)                                                       L/D
                   Rly. Store Code-Chap-IV.
Scrutiny of        Scrutiny of contracts for supply of Store and certification of Funds by Accounts     L/D
                   office
contracts
                   Rly. Store Code-Chap-V
Accounts           Accounts Office: Priced Ledger, Rly. Store Code-Chap-XXV Check and payment           L/D
                   of Store bills-- Chap-XXVIII
Office:
Accounts           Accounts Office: Transfer Transactions, Store Journal and Financial Accounts        L/D/V
                   Rly. Store Code-Chap-XXIX
Office:
Stock              Stock Verification : Store Deposts.                                                  L/D
                   Rly. Gen. Code-Vol; Chap-III
Verification :
Railway            Railway Finance                                                                      L/D
                   Rly. Gen. Code-Vol-I; Chap-III
Finance
Revised and        Annual Budget Revised and Budget Estimate.                                           L/D
                   Rly. Gen Code-Vol-I;Chap-IV Rly. Gen. Code-Vol; Chap-V.
Annual Budget
Appropriation      Appropriation Accounts                                                               L/D
                   Rly. Gen Code-Vol-I: Chap-VI
Accounts
Justification of   Financial Justification of Railway Expenditure                                       L/D
                   Rly. Gen. Code Vol-I, Chap.-VII
Railway
Expenditure
Control Over       Control Over Expenditure                                                             L/D
                   Rly. Gen. Code Vol-I, Chap.-VIII
Expenditure
Departmental       Departmental Regulations(Organization)                                               L/D
Regulations
Rly. Bills         Rly. Bills                                                                         L/Dm/V
                   Rly. Acctt. Code Vol-I; Chap.-II Acctt. Code Vol-I; Chap.-I
Internal Check     Internal Check                                                                       L/D
                   Rly. Acctt. Code Vol-I; Chap.-III
Inspection         Inspection of Executive Offices                                                      L/D
                   Rly. Acctt. Code Vol-I; Chap.-VII
Cash               Cash Management                                                                      L/D
Management         Rly. Acctt. Code Vol-I; Chap.-IX
Compilation of     Compilation of Railway Accounts                                                     L/D/V
Railway            Rly. Acctt. Code Vol-I; Chap-XI
Accounts
Annual             Annual Accounts and Returns                                                         L/D/V
Accounts           Rly. Acctt. Code Vol-I; Chap.-XII
Suspense           Suspense Accounts                                                                   L/D/V
Accounts           Rly. Acctt. Code Vol-I; Chap.-XVI




                                                         28

				
DOCUMENT INFO
Shared By:
Categories:
Tags:
Stats:
views:727
posted:7/28/2011
language:English
pages:28
Description: Railway Management System Erd Dfd document sample