KPPSC Accounts Officer (BPS-17) - Mines & Mineral Department
The Mines & Mineral Development Department, Khyber Pakhtunkhwa regulates mineral leases, surveys mineral wealth (chromite, marble, copper, emeralds), and collects provincial royalties and lease rentals.
The post of Accounts Officer (BPS-17) manages budgeting, financial oversight, reconciliation of mineral royalties, public procurement compliance, and external audit responses.
KPPSC 45-MCQs Examination Syllabus
The screening examination comprises 45 MCQs testing core financial competencies:
1. Financial Accounting & Standards (approx. 15 Questions)
- Accounting Equation: $\text{Assets} = \text{Liabilities} + \text{Equity}$.
- Revenue recognition principles under IFRS 15.
- Fixed asset capitalization and depreciation calculation under IAS 16.
- Preparation and analysis of Balance Sheet, Income Statement, and Statement of Cash Flows (Operating, Investing, Financing activities).
2. Cost & Managerial Accounting (approx. 10 Questions)
- Cost-Volume-Profit (CVP) analysis and Break-Even Point: $\text{BEP (units)} = \frac{\text{Fixed Costs}}{\text{Selling Price} - \text{Variable Cost per unit}}$.
- Marginal costing vs absorption costing impact on net operating income.
- Material and labor variance calculations.
3. Auditing & Public Financial Procedures (approx. 10 Questions)
- The Auditor General of Pakistan (AGP) mandate under Article 168-171 of the Constitution.
- Public Accounts Committee (PAC) procedures and settlement of Departmental Audit Committee (DAC) paras.
- Internal control frameworks and segregation of accounting duties.
4. Financial Management & Working Capital (approx. 10 Questions)
- Capital budgeting evaluation: Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI).
- Ratio analysis: Current ratio, Quick ratio, Debt-to-Equity ratio, Return on Capital Employed (ROCE).