Revisiting SSC CGL Tier 2 Assistant Audit Officer (AAO) Syllabus & Exam Pattern

By Neha Uppal|Updated : August 25th, 2019

Many candidates have cleared SSC CGL Tier Exam and have their name in List 3 which is for the post of AAO. Though attempting this paper is not mandatory, many students will appear for AAO Paper 4 to grab the only gazetted post. The next big question is which topics to cover for the Paper 4 exam. Through this article, you will get to know about the exact exam pattern and syllabus for AAO paper.

The posts for which AAO paper is required are: This paper is compulsory for those aspirants only who all have opted for AAO post and possess the required qualification. The marks of Tier-1, Paper 1 (Math), Paper 2 (English) and Paper 4 (AAO) are considered for the AAO posts. The posts under AAO are:-

Post Code

Name of Post

Grade Pay


Assistant Audit Officer



Assistant Accounts Officer


 SSC Assistant Audit Officer (AAO) Exam Pattern

The mode of AAO paper is online and the pattern of the paper is :


Number of Questions

Maximum Marks

Finance and Accounting



Economics and Governance






There will be negative marking of 0.5 marks for every wrong response. The time allotted for this paper is of two hours.

SSC CGL Assistant Audit Officer AAO Syllabus (Paper 4)

The syllabus of this paper can be divided into two main sections, Finance and Accounting, Economics and Governance. The level of topics is of graduation level. The aspirants are advised to first clear the basic concepts and then move to the advanced level of a particular topic. The knowledge of topics is a must for the preparation of AAO paper. The detailed syllabus for these two sections is given below in the table format.



Finance and Accounts

Nature and Scope of Financial Accounting.

Limitations of Financial Accounting.

Basic concepts and Conventions.

Generally Accepted Accounting Principles.

Single and double entry- Concept and Numerical questions.

Books of original Entry - Concept and Numerical questions.

Bank Reconciliation.

Journal - Concept and Numerical questions.

Ledgers - Concept and Numerical questions.

Trial Balance - Concept and Numerical questions.

Rectification of Errors - Concept and Numerical questions.

Manufacturing - Concept and Numerical questions.

Trading - Concept and Numerical questions.

Profit & loss Appropriation Accounts- Concept and Numerical questions.

Balance Sheet Distinction between Capital and Revenue Expenditure.

Depreciation Accounting - Concept and Numerical questions.

Valuation of Inventories - Concept and Numerical questions.

Non-profit organizations Accounts.

Receipts and Payments and Income & Expenditure Accounts

Bills of Exchange

Self-Balancing Ledgers

Economics and Governance

Constitutional provisions, Role and responsibility of Comptroller and Auditor General of India

Finance Commission Role and functions

Definition of Economics and Micro Economics

scope and nature of Economics

Methods of economic study and Central problems of an economy and Production possibilities curve

Meaning and determinants of demand

Law of demand and Elasticity of demand

Price, income and cross elasticity;

Theory of consumer’s behaviour- Marshallian approach and Indifference curve approach.

Meaning and determinants of supply.

Law of supply and Elasticity of Supply.

Meaning and Factors of production.

Laws of production- Law of variable proportions and Laws of returns to scale.

Various forms of markets-Perfect Competition.

Monopoly, Monopolistic Competition and Oligopoly ad Price determination in these markets.

Nature of the Indian Economy Role of different sectors, Role of Agriculture.

Industry and Services-their problems and growth.

National Income of India-Concepts of national income.

Different methods of measuring national income.

Population- Its size, rate of growth and its implication on economic growth.

Poverty and unemployment- Absolute and relative poverty, types, causes and incidence of unemployment.

Infrastructure Energy, Transportation and Communication.

Economic reforms since 1991; Liberalization, Privatization, Globalization and Disinvestment.

Monetary/ Fiscal policy- Role and functions of Reserve Bank of India; functions of commercial Banks/RRB/Payment Banks.

Budget and Fiscal deficits and Balance of payments.

Fiscal Responsibility and Budget Management Act, 2003.

Role of Information Technology in Governance.

 The above-listed topics are the complete set which you are required to cover. While revising this paper keep some points in mind:-

  • Go through class eleventh and twelfth NCERT books of Economics and Accounting. It will help you in grasping the basic concepts of each topic
  • Go through ICAI study material which you will easily get from their website. Revise all the important topics as per the syllabus given above and solve MCQ given at the end of each chapter
  • Don't go to the depth of any topics. Cover the basic definition and characteristics
  • In Microeconomics give more emphasis on understanding graphs related concepts ( for e.g. graph on Marginal cost, Shut down point, demand and supply, monopoly, oligopoly, monopolistic, perfect competition curve in short as well as the long run, PPC, budget line, IC etc.)
  • For Macroeconomics, you can go through the book "Economics by Ramesh Singh". Revise only the Study material related to AAO Syllabus
  • Don't skip numerical questions in accounting
  • In accounting, understanding rectification of error is like a big mountain to climb for students of non-accounting background. Thus try to have at least a basic understanding of this chapter
  • Stick to the above-given syllabus
  • After covering above-listed topics start taking mock tests. Also, do the proper analysis of the mock tests for a proper understanding of the grey areas to cover

While preparing for the Tier- 2 exam, try to cover the syllabus of Paper 3 and Paper 4 also. The most common mistake committed by aspirants while preparing for Tier – 2, exam is that they ignore the importance of covering these topics. Therefore it is a piece of expert advice that you should try to manage time for these topics also as these topics can lend you to a 4800-grade pay “Gazetted Officer Post”.

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 SSC CGL AAO 2020 Online Course

 SSC CGL Syllabus & Exam Pattern 2020

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Posted by:

Neha UppalNeha UppalMember since Oct 2018
4+ Years of experience as a mentor and content developer for SSC & Railways exam. Cleared various exams including SSC CHSL & SSC CGL exams.
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Load Previous Comments
Padigombou Abonmai
Plz guide me for IB exams... i need studies materials suggestion.. plz
I have a question- in Assistant accounts officer exam in tier 2 is part 3 and 4 included and also is tier 3 descriptive included??
Sneha Spoorthi N
Hi, Could you please tell me why the syllabus in SSC portal contain all subjects in B.Com?
Play Pal

Play PalNov 4, 2019

Sir yeh jo ssc cgl m accountant ki post h wo b. Com ke bad kr skta hu na o
Neha Kumari
For the post of AAO ,we have to cover the syllabus of both paper 3 nd paper 4 of tier II
Saswat Banerji
Bro can any one get job by clearing tier 1 and 2 ,and not giving the tier 3,4 in SSC CGL Exam
Shivam Arya
Thank you so much mam
Is post ke liye.

MansoorAug 10, 2020

narure and scope of financial accounting
Akb Creations
Hii, mam,
Tier 2nd ka paper 3, 4 dena jaruri hai,,but form me post fill ho gyi hai.
Agr main 3 aur 4 papar na attempt kru to tier 3rd to attemlt kr skta hue.
Pls tell me,,, full explanation ,,, I confused.
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tags :SSC & RailwayGeneralSSC CGL OverviewSSC CGL Exam DatesSSC CGL Apply OnlineSSC CGL Eligibility CriteriaSSC CGL Job Profile

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