State Level Exams

CG Vyapam Sub Auditor Vacancy 2026: Apply Online, Selection Process

📅 Updated On 11 October 2026✨ Update By Jyoti Sharma🌐 Hindi & English

CG Vyapam Sub Auditor Free Mock Test

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CG Vyapam Sub Auditor Syllabus 2026, Exam Pattern

CG Vyapam Sub Auditor Syllabus 2026, Exam Pattern, Exam Date 2026

Detail Information about Chhattisgarh Professional Examination Board (CGPEB) has published notification 2026 for the recruitment of Sub Auditor vacancies. Those Candidates who are Interested to the following vacancy and completed all Eligibility Criteria can read the Notification & Apply Online. In this page we provide the Complete Syllabus of this Recruitment with Latest Update Exam Pattern and the Exam Date also.

CG Vyapam Sub Auditor Syllabus 2026 : Overview

Organization Name	Chhattisgarh Professional Examination Board (CGPEB)
Post Name	Sub Auditor
Total Post	69
Admit Card 2026	25th June 2026
Exam Date 2026	05th July 2026
Application Mode	Online
Category	Syllabus and Exam Pattern
Official Website	vyapamcg.cgstate.gov.in

CG Vyapam Sub Auditor Syllabus 2026

Accounting Group :

I. Accounting:

An introduction: Development, Definition, Needs, Objectives, Branches of Accounting, Basic Accounting Principles Concepts and Conventions.

Accounting Transaction :- Concept of Single and Double Entry System, Books of Original Records, Journal, Ledger, Sub-division of Journal Cash Book (including GST transaction) and Trial Balance. Rectification of Errors and Bank Reconciliation statement.

Depreciation Accounting :- methods of Recording depreciation, methods for providing depreciation, depreciation of different assets.

II. Final Accounts: Manufacturing Accounts, Trading Account, Profit and Loss Account, Balance sheet, Adjustment entries with various Provisions and Reserves.

III. Computerized Accounting System (using any popular accounting software); Creation of Vouchers; Recording Transactions; Preparing Reports, Cash Book, Bank Book, Ledger Accounts, Trial Balance, Profit and loss Account, Balance Sheet, Backup and Restore Data of a Company.

IV. Corporate Accounting :

a. Shares and Debentures: Issue, Forfeiture and Re-issue of Shares.

b. Financial Statement and Final Accounts (as per Companies Act, 2013), Liquidation of company.

c. Valuation of Goodwill and Shares.

V. Cost accounting:

a. Concept and Nature of Cost Accounting :- Concept of cost and costing, Importance and features of costing, Cost classification, Concept of cost unit, Cost center, Establishment of an Idle cost accounting system, Application of IT in Cost Accounting

b. Material Cost :- Direct and indirect material, Valuation of material, Principle of valuation of material.

c. Employee Cost and Overheads :- Meaning and classification of employee cost, Requisite of a good wage and incentive system, Time and piece rate plans, Profit sharing, Employee productivity and cost. Labour cost control- techniques, Employee turnover, Remuneration and Incentive schemes (Rowan and Halsey Plan only)

Overheads :- Definition and classification, Production overheads - allocation and apportionment of cost, Meaning and Methods of cost absorption, Treatment of over -absorption & under-absorption of overheads, Administration and selling & distribution overheads - Methods of ascertainment, Treatment of Research & Development cost in Cost Accounting.

VI. Analysis of Financial Statement: Ratio Analysis, Profitability ratios, Turnover ratios, Liquidity ratios, advantages and limitations of Accounting Ratios.

VII. ERP Software and its working mechanism.

Auditing Group :-

i. Introduction : Meaning and Objectives of Auditing; Types of Audit; Internal audit. Audit Process: Audit Programme; Audit Note Books; Working papers and evidences.

ii. Internal Check System: Internal control. Audit procedure: Vouching: Verification of assets and liabilities.

iii. Auditor: Qualification, Appointment, powers, duties, Resignation and liabilities. Divisible profits and dividend. Auditor's reportStandard report and qualified report. Special audit of banking companies. Audit of company, Audit of Cooperative Societies, Audit of Insurance companies.

iv. Investigation: Investigation; Audit of non profit companies. (a) Where fraud is suspected, and (b) When a running a business is proposed. (c) Verifications & Valuation of assets.

v. Recent Trends in Auditing: Nature and significance of cost audit; Tax audit; Management audit.

Management Group :-

i. Management: Introduction: Concept, Characteristics, Nature, Process and Significance of Management; Managerial roles (Mintzberg); An overview of Functional areas of Management; Development of Management thought; Classical and Neo-Classical Systems; Contingency approach, System approach.

ii. Planning: Concept, Characteristics, Process, Importance and types, Criteria of Effective planning.

iii. Decision Making: Concept, Process, Types and Importance Management by objectives.

iv. Organization: Concept, Nature, process and Significance; Authority and Responsibility Relationships, Centralization and Decentralization Departmentation, Organization Structure-forms.

v. Motivation: Concept, Types, Importance, Theories-Maslow, Herzberg, McGregor, Ouchi; Financial and Non-financial Incentives.

vi. Leadership: Meaning, Concept, Functions and Leadership Styles, Types, Qualities, Barrier, Likert's Four System of Leadership.

vii. Communication: Nature, process, Importance, types, networks and barriers, Effective communication, Feedback.

viii. Control: Meaning, Characteristics, Importance and Process, Effective control system, Techniques of Control.

ix. Companies Act, 2013: Definition of a Company, Characteristics and Limitations, Is Company a citizen? Kinds of Company. Social Responsibility of Corporate.

Incorporation of a Company: Documents to be filed with Registrar, Certificate of Incorporation, Registration, Preliminary Contracts: Memorandum of association, Articles of association- Meaning, purpose, Contents and Alteration.

Issue of Share Capital: Prospectus, Share Capital: Meaning and kinds, Alteration of Capital, Reduction of Capital, Bonus Shares, Transfer and Transmissions of Shares.

Directors: Appointment, Remuneration and Duties.

Company meeting: Kinds, notice, quorum, agenda, voting rights, proxy, resolution, minutes.

x. Chhattisgarh Cooperative Society Act, 1960:- Registration; Members, their rights, liabilities & privileges; Duties, privileges, property and funds of societies; Management of societies; Audit, Inquiry, Inspection and supervision.

xi. Financial management: Concept, Capital budgeting, Cost of capital, Capital structure, Management of working capital.

Economics Group :-

1. Introduction: Micro & Macro Economics Meaning, Scope, Importance and limitations, nature, Distinguish between Micro & Macro Economics.

Business Economics- Meaning, Definition, objective and nature & Scope, Role and Responsibilities of a business Economist.

Market Demand Analysis: Meaning of Demand and Determinants of Demand, Changes in Demand, Demand Function Law of Demand, Types of Demand and Exceptions of Law of Demand.

2. Consumer Behaviour and Elasticity of Demand: Utility Analysis of Demand, Law of Diminishing marginal utility & Consumer Surplus, Indifference Curve technique, Price Line or Budget Line, Concept of Elasticity of Demand, Importance, Types, Calculations of different concepts of Elasticity, Methods of measurement of Price Elasticity of Demand.

3. Market Morphology and Equilibrium of the Firm and Industry: Meaning, Classification and Types of Market, Market structure formed on the basis of perfect and imperfect competition, Price and output determination under Perfect Competition, Price and Output determination under monopoly, Discrimination Monopoly- Features, Price and Output determination under discriminating Monopoly, Price and Output Determination under Monopolistic Competition, Oligopoly.

4. Chhattisgarh Economy Price Control: Price ceiling and price floor, Study Chhattisgarh economy, Prospects of economy development, Economic Survey of Chhattisgarh.

5. Banking in India: R.B.I., Commercial Bank, NABARD and Cooperative bank, Core banking system: working and transaction, Digital Banking, Role of Cooperative Societies in Rural development.

CG Vyapam Sub Auditor Exam Pattern 2026

Duration : 120 Minutes

Negative Marking : 0.25

S.No.	Subject	No. of Question	Marks
1.	Accounting group	35	35
2.	Auditing group	35	35
3.	Management group	15	15
4.	Economics group	15	15
	Total	100	100

CG Vyapam Sub Auditor Exam Date 2026 : 05th July 2026

Starting Date of Application Form : 29th April 2026

Last Date of Application Form : 22nd May 2026

Total Post : 69

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