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All about Accountant in CGA


Level: 5

Basic Pay: Rs. 29,200/-

Website -

  • A new office of the Controller General of Accounts (CGA) has been created as a part of the department of expenditure of the ministry of finance. He administers matters relating to the departmentalization of accounts of the Central government. Since 1976, the CGA is the technical authority who heads the new accounting set-up of Central government.
  • He is responsible for prescribing the form of accounts and framing rules and regulations in the area of accounts. Internal audit, publication of accounts codes and manuals and cadre management of civil accounts personnel is CGA’s responsibility. He makes monthly and annual consolidation of accounts of the Central government.
  • Under Article 283 of the Constitution, the CGA will deal with the custody and other aspects of Consolidated Fund, Contingency Fund and moneys credited to the Public Accounts. He will also prepare a condensed form of the appropriation accounts and finance accounts of the Central government.
  • These, after getting audited by the Comptroller and Auditor-General of India, are placed before the Parliament by the President. The appropriation accounts compare the actual expenditure under various grants with the amount of voted grants as specified in the Appropriation Act passed by the Parliament. The finance accounts must show (under the respective heads) the annual receipts and disbursements for the purposes of the Central government.
  • According to Article 150 of the Constitution, the form of the accounts of the Central and state governments is prescribed by the President of India on the advice of the Comptroller and Auditor-General of India. The form of budget corresponds to the form of accounts. The existing accounting practice could not meet the requirements of performance budgeting.
  • Consequently, a revised accounting structure was introduced in 1974 by the Central government to serve the objectives of management and the need of financial control and accountability. To ensure this revised scheme, a five tier classification of accounts as sectoral head, major head, minor head, sub head, and detailed head has been adopted.
  • This sectoral classification further sub-divided the functions of government into three sectors general services (with six sub-sectors), social and community services and economic services (with seven sub-sectors). In addition, there is a fourth sector, namely, grants-in-aid and contributions. The major head of account denotes a function of government while the minor head is assigned to a programme.
  • The sub head denotes the scheme covered by a programme and the detailed head repre­sents the expenditure on the scheme in terms of inputs. The ‘object head’ (i.e., the object level of classification) has been retained and placed under the last tier. It provides item-wise control over expenditure. The approval of the Comptroller and Auditor-General of India is required for any change in the major head.
  • Under the new system, the secretary, as the chief accounting authority, has a total and overall responsibility for the efficient working of the payment and accounting set-up. The payment functions have been taken over by the ministries themselves and are discharged by their own pay and accounts officers.
  • The cash transactions of the government are being handled by the Reserve Bank of India, State Bank of India and its subsidiaries and by other public sector banks. It is expected that the departmentalisation of accounts will enable the ministries to watch the flow of expenditure regularly and take effective connective action wherever necessary. It will facilitate the settlement of all claims directly by the departments by cheques.
  • The large variations from the budgeted allocation which were very common till 1976, are expected to disappear under the new system of separation. It will also help in proper maintenance of provident fund accounts and prompt settlement of claims. This will speed up the compilation of accounts. The accounts of the ministries and departments are to be compiled within 25 days after the close of the month.

Even when the Act of 1971 envisages separation, the C&AG under the Constitution has not been totally relieved of his accountant’s responsibility. The new dispensation expects the C&AG to perform his constitutional obligations. These powers and duties relating to accounting envisaged under the new Act are as under:

  1. Article 150 of the Constitution empowers the Comptroller and Auditor-General with the approval of the President to prescribe the form in which the accounts of the union and the states are to be kept.
  2. The Act empowers C&AG for preparing accounts every year showing the annual receipts and disbursement of the union and each state. These accounts are designated as ‘Finance Accounts’.
  3. He is responsible for keeping of accounts of the union and of each state other than accounts relating to defence and railways and accounts relating to transactions in UK.
  4. C&AG has also to submit report annually to each government In respect of accounts kept by him. ‘Appropriation Accounts’, i.e., accounts pertaining to expenditure are brought into account during the financial year to the several items specified in the Schedule to appropriate Acts passed in accordance with the provisions of Articles 114 and 204 of the Constitution. In fact, the form of these accounts is determined by the Comptroller and Auditor-General in consultation with government concerned. Under the second phase, another group of eight ministries was covered. The departmentalisation of accounts has been completed in October 1976 and the revenue, accounting work has also been taken over from April 1, 1977. All this implies that the C&AG has been relieved of work but not of his final responsibility. The ministry has taken over the executive responsibility of accounts but the audit work does need his supervision and an overall control and approval of changes in the accounting system of the country.

We got detailed description of Accountant in CGA from one of CGL 13 Selected Aspirant. Thanks to her sharing this detailed Post Description.

Post Code : X

Accountants posted under CGA are mainly posted in Pay and Accounts Offices and Divisional Offices under various ministries. These offices again have some sub ordinate offices under them, whose payment authorities’ vest upon these PAO and CPAO offices. So, the work profile of Junior Accountant is same in any of the above mentioned office. To provide you an idea about the post we'll share the description of Junior Accountant in CGA post in Ministry of External Affairs. 

So, the person sharing the post description of Junior Accountant in CGA is Posted in MINISTRY OF EXTERNAL AFFAIRS AND OVERSEAS INDIAN AFFAIRS

(one has to be a high scorer in the merit list of Post X to avail the opportunities of the mentioned ministry). The Foreign Secretary is the Chief Accounting Authority in the Ministry of External Affairs. He discharges his functions with the assistance of Additional Secretary (Financial Adviser) and the Pr. Chief Controller of Accounts.

Posting Place - Delhi Only

A brief description of the post with the inside scenario of the office and its culture, work profile, and other related know how.


An Accountant (Lekhakar) is the auditor of Accounts. The Office is headed by the Principal Chief Controller of Accounts and in his office, we all are appointed. He is assisted by the Controller of Accounts and then the senior Accounts Officers.

There are 5 senior Accounts officers heading various Sections. The Office performs its duties through various sections divided for respective works like Pre- Check – I/II, Internal Audit, Compilation, Administration, Consolidation, Coordination, Pensions, Fund I/II, I-MAS, Letter of Credits and Current Accounts section. Each section is headed by the Assistant Accounts Officer who is a Gazetted Officer (GP-4800).

It is known that the work load is dependent on the ministry but it does not true for this one. In the Ministry of External Affairs, work load depends on the Section one is posted into.

If posted in Consolidation Section, then escaping from work is least expected from you and if , in case, looking relax and do just an hour or two work, then this section is not your cup of tea. Like this every section has its own functioning and importance with work load ranging from moderate to low in few sections.

Your work in the ministry is to pass bill and make salary statement.

Quick Review

Foreign Visits only in MEA

FSI Lectures – Yes (Extra Pay for this )

Accommodation – Eligible for type II , but everybody knows about the long waiting queue


*In three years, Accountant is eligible to sit in the exam for AAO (Gazetted Officer)

Your first and compulsory promotion is on the post of Sr. Accountants after 3 years of regular service. After the post of Sr. Accountant you may get your 2nd promotion to AAO (Assistant Accounts Officer) but to become AAO you need to clear departmental exam – SAS

If you do not clear your departmental exam you will be Sr. Accountant life time but increment in the salary will be applicable for you.

Jr. Accountant in CGA or C&AG??

  1. Lifetime in Delhi in Good Ministry. [gap height="5"]
  2. In CAG even you clear SAS exam it take years to become AAO while in CGA promotion is immediate.
  3. Next promotion after AAO is PAO (Principal Accounts Officer 5400 GP). It may take 15 years to get promoted from AAO to PAO (It is very slow in CGA)
  4. Last Promotion promotion possible for the candidates recruited through SSC is Sr. Account Officer . It will be after 12-15 year service as PAO.

So this is all about CGA Accountant Some other worthy features

  • Easy Life
  • 5 Days a week job
  • Minimal Work
  • Fair Promotion Chances
  • No Corruption
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