PSSSB Recruitment 2025: Junior Auditor Syllabus & Exam Pattern (Advt. No. 05/2025)

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The Punjab Subordinate Services Selection Board (PSSSB) has recently announced 367 Group B vacancies including the much-awaited posts of Junior Auditor (Local Audit Wing) and Junior Auditor (Treasury and Accounts). This recruitment drive has created a great opportunity for commerce and finance aspirants aiming to build a career in the government sector

Here’s a blog draft based on the syllabus PDF you shared and the reference link from FinanceCareer.in:

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PSSSB Recruitment 2025: Junior Auditor Syllabus & Exam Pattern (Advt. No. 05/2025)

The Punjab Subordinate Services Selection Board (PSSSB) has recently announced 367 Group B vacancies including the much-awaited posts of Junior Auditor (Local Audit Wing) and Junior Auditor (Treasury and Accounts). This recruitment drive has created a great opportunity for commerce and finance aspirants aiming to build a career in the government sector.

In this blog, we’ll cover the detailed syllabus, exam pattern, and preparation tips for the Junior Auditor posts (Advt. 05 of 2025), taking reference from the official syllabus notification and Finance Career’s detailed recruitment update.

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📌 Exam Pattern for Junior Auditor 2025

• Mode of Exam: OMR-based Multiple Choice Questions (MCQs)

• Total Duration: 2 Hours

• Total Marks: 120

• Negative Marking: 0.25 mark deducted for each wrong answer

The exam consists of two parts:

Part	Subject Area	No. of Questions	Marks
A	General Knowledge, Current Affairs, Punjab History & Culture, Logical Reasoning, Punjabi, English, ICT	40	40
B	Subject Knowledge (Accounting, Management, Costing, Auditing, Finance, etc.)	80	80
Total		120	120

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📘 Part A – General Awareness & Language Section

This section carries 40 marks and tests candidates on:

1. General Knowledge & Current Affairs (10 marks) – Polity, Economy, Environment, Science, Sports, Indian History & Freedom Movement, Literature, Cinema, Geography.

2. Punjab History & Culture (5 marks) – Physical features, ancient history, Sikh Gurus’ teachings, Bhakti & Sufi movements, freedom struggles in Punjab.

3. Logical Reasoning & Mental Ability (10 marks) – Analytical reasoning, numerical skills, data interpretation, charts, tables.

4. Punjabi Language (5 marks) – Vocabulary, grammar, idioms, one-word substitutions, translation from English.

5. English Language (5 marks) – Grammar, synonyms/antonyms, idioms, direct & indirect speech, active-passive voice.

6. ICT (5 marks) – Basics of computers, internet, MS Office (Word, Excel, PowerPoint).

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📊 Part B – Subject Knowledge (Core Commerce & Audit Topics)

This is the most important section (80 marks) and focuses on commerce, accounting, auditing, costing, and financial management.

Key Areas Covered:

• Financial Accounting:
  Journal, Ledger, Trial Balance, Final Accounts, Partnership Accounts, Consignment, Joint Venture, Bank Reconciliation, Depreciation, Tally ERP 9.0 basics.

• Corporate Accounting (Companies Act, 2013):
  Issue/reissue/forfeiture of shares, debentures, amalgamation, absorption, mergers, liquidation, profit prior/post incorporation, consolidated statements.

• Management Accounting:
  Ratio Analysis, Fund Flow & Cash Flow Statements, Budgeting, Marginal Costing, CVP Analysis, Standard Costing & Variance Analysis.

• Cost Accounting:
  Material, Labour & Overheads accounting, Cost Sheet preparation, Marginal Costing, Decision-making techniques (Make or Buy, Pricing, Shut Down decisions).

• Auditing & Treasury Functions (for Auditor Role):
  Basics of auditing, internal control, vouching, verification, public finance concepts, treasury & accounts management.

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📝 Preparation Strategy

1. Start with Part B (Core Subject): Focus on Accounting Standards, Corporate Accounting, Costing & Auditing concepts. Revise with ICAI/ICMAI notes or graduation-level textbooks.

2. Strengthen Part A (General): Stay updated with current affairs (national & Punjab-specific). Practice reasoning and grammar regularly.

3. Mock Tests & Previous Papers: Practice OMR sheets to manage time and accuracy.

4. Language Practice: Brush up Punjabi grammar and English basics—both are scoring areas.

5. Use Technology: Learn shortcuts in MS Excel, Word, and basic IT skills, as ICT will test practical knowledge.

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Important Links
To syllabus  PDF	Download
official websites	website

Author: Divyanshu Kr Ranjan

Published: August 20, 2025

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