LDCE Postal AAO Exam Latest Syllabus (2026)

LDCE AAO Exam 2026 Syllabus. The syllabus under Annexure-F is designed to assess the comprehensive knowledge of candidates in financial management, service rules, postal accounts, telecom accounts, taxation, analytical abilities, and information technology. The curriculum ensures that officers possess both theoretical understanding and practical application skills required for efficient public service administration.

Download LDCE Postal AAO Exam Latest Syllabus (2026) in PDF

Paper I: Financial Rules, Procedures & Book-Keeping

This paper focuses on the financial framework of Government functioning.

Key Areas Covered

• General Financial Management

  • System of Financial Management Rules, 2017

  • Budget formulation and implementation

  • Procurement of goods and services

  • Contract management

• Government Accounting System

  • Financial Hand Book (FHB) Volume-I

  • Principles of Government accounts

  • Relations with Audit

  • Cash management

• Establishment & Allowances

  • Pay and allowances

  • Contingent charges

  • Loans and advances

  • Provident and other funds

• Book-Keeping & Accounting

  • Trial Balance

  • Profit & Loss Account

  • Balance Sheet

  • Depreciation, reserves, and provisions

  • Bank Reconciliation Statement

  • Receipts & Payments Account

  • Income & Expenditure Account

  • Single entry system

  • Correction of errors

Paper II: Service Rules

This paper evaluates knowledge of service conditions governing Government servants.

Major Topics

• Fundamental Rules & Supplementary Rules (FR & SR)

  • Definitions and general conditions of service

  • Pay, suspension, dismissal, and removal

  • CCS (Joining Time) Rules, 1979

• Travelling Allowance Rules

  • Types of TA

  • Eligibility for different classes of journey

  • Role of controlling officers

• Leave Rules

  • Types of leave admissible

  • Special kinds of leave

• Pension Rules

  • CCS (Pension) Rules, 1972

  • Qualifying service and emoluments

  • Types of pensions

  • Family pension and death gratuity

  • Commutation of pension

• Provident Fund Rules

  • CCS (Provident Fund) Rules, 1960

  • Subscriptions, advances, withdrawals

  • Final settlement and nominations

• Discipline & Conduct

  • CCS (CCA) Rules

  • Penalties and disciplinary procedures

  • Appeals and reviews

  • CCS (Conduct) Rules

  • Prevention of Corruption Act, 1988

  • Principles of Natural Justice

Paper III: Postal Accounts

This paper deals with financial operations of the Postal Department.

Coverage

• Postal Accounts Manual (Vol-I & Vol-II)

  • Compilation of accounts

  • Remittances

  • Transfer entries and ledger

  • Budgetary control

  • Capital accounts

  • Pension and GPF

  • Internal audit

• Postal Products & Services

  • Postal Life Insurance & RPLI

  • Western Union Money Transfer

  • India Post Payments Bank

  • Electronic Money Orders

  • Savings Bank

  • GST in Department of Posts

• Delegation of Financial Powers Rules, 1978

• Post Office Accounts

  • Revenue receipts

  • Pension payments

  • Commission payments

• Manual of Internal Audit

  • Postal & RMS units

  • Postal Stores Depots

  • Civil & Electrical Wings

Paper IV: Telecom Accounts, USOF & Taxation

This paper emphasizes telecom finance and statutory taxation compliance.

Topics Included

• License Agreements

  • Financial conditions of telecom licenses

  • Spectrum Usage Charges

  • Bank Guarantees

  • Reconciliation of AGR with P&L Account

• GST

  • Registration requirements

  • Monthly/quarterly returns

  • Payment timelines

• Income Tax

  • Income tax on salaried employees & pensioners

  • TDS provisions

  • Returns by Drawing & Disbursing Officers (DDOs)

  • Admissible deductions

Paper V: Logical, Analytical, Quantitative & Language Skills

This paper tests reasoning ability, numerical aptitude, and communication skills.

Components

• Data Interpretation

  • Tables, graphs, pie charts, bar charts, Venn diagrams

• Quantitative Ability

  • Number systems

  • Percentages, ratios, profit & loss

  • Interest, averages, time & work

• Verbal Ability

  • Grammar

  • Vocabulary

  • Idioms and phrases

  • Reading comprehension

• Drafting & Writing Skills

  • Precis writing

  • Official letters

  • Office notes

Paper VI: Information Technology

This paper ensures basic computer literacy and office automation skills.

Areas Covered

• Windows Operating System

  • File and folder management

  • Control panel and system settings

• Word Processing

  • Document creation and formatting

  • Tables, printing, and editing

• Spreadsheet (Excel)

  • Data entry

  • Formulas and functions

  • Accounting applications

• Presentation (PowerPoint)

  • Slide creation

  • Animations and transitions

  • Charts and multimedia

• E-Mail

  • Sending and receiving emails

  • Attachments and document handling

Conclusion

The syllabus under Annexure-F is comprehensive and structured to develop financial acumen, administrative competence, analytical thinking, and digital proficiency. Thorough preparation across all papers will equip candidates with the knowledge and skills essential for effective governance and public financial management.

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