CG Vyapam Sub Auditor cheat sheet

Chhattisgarh was formed on 1 November 2000 under the Madhya Pradesh Reorganisation Act 2000; it became India's 26th state, with Raipur as capital and Ajit Jogi as first Chief Minister.

The Chhattisgarh High Court was established in 2000 and has its seat at Bilaspur; the state currently has 28 districts.

State symbols: Sal (Shorea robusta) is the state tree, wild buffalo the state animal and hill myna the state bird.

Major rivers include the Mahanadi, Indravati, Hasdeo, Sheonath and Arpa; the Mahanadi is the longest river flowing through the state.

National parks include Kanger Valley in Bastar, Indravati in Bijapur and Guru Ghasidas in Koriya; Achanakmar-Amarkantak is a biosphere reserve shared with Madhya Pradesh.

Bailadila in Dantewada is a major iron-ore range mined by NMDC; Korba is a coal and thermal-power hub, and Bhilai Steel Plant is in Durg district.

Bastar Dussehra is a 75-day festival; Rajim Kumbh is held at the Mahanadi-Triveni confluence, and Madai is a tribal fair of the Bastar region.

Census 2011: Chhattisgarh's literacy rate was about 70.3 percent; the sex ratio was 991 females per 1,000 males.

Subject-verb agreement: a singular subject takes a singular verb; each, every, either, neither, anyone and everyone are treated as singular.

Articles: use 'a' before consonant sounds, 'an' before vowel sounds, and 'the' for something unique, already mentioned or superlative.

Present perfect: has/have + past participle; use 'since' with a point of time and 'for' with a duration.

Passive voice: the object becomes the subject, the verb becomes a form of 'be' plus past participle, and the agent is introduced by 'by'.

Reported speech: shift present to past, change pronouns to match the reporter, and change today to that day, tomorrow to the next day.

Prepositions: 'on' with days and dates, 'in' with months, years and seasons, 'at' with clock times and specific points.

Idioms: 'to bite the dust' means to fail or die; 'once in a blue moon' means very rarely; 'a piece of cake' means very easy.

One-word substitutions: philanthropist (lover of mankind), polyglot (speaker of many languages), optimist (one who looks at the bright side).

संधि: दो वर्णों के मेल से विकार; स्वर संधि (विद्या + आलय = विद्यालय), व्यंजन संधि (सत् + जन = सज्जन), विसर्ग संधि (निः + चय = निश्चय)।

समास: तत्पुरुष में अंतिम पद प्रधान, द्वंद्व में दोनों पद प्रधान, बहुव्रीहि में अन्य पद प्रधान, अव्ययीभाव में पूर्व पद अव्यय।

उपसर्ग शब्द के आरम्भ में जुड़ता है (अनु + शासन = अनुशासन); प्रत्यय शब्द के अंत में जुड़ता है (लड़क + पन = लड़कपन)।

तत्सम शब्द संस्कृत से अपरिवर्तित आए (अग्नि, दंत); तद्भव शब्द उनके परिवर्तित रूप हैं (आग, दाँत)।

कारक चिह्न: कर्ता में 'ने', कर्म में 'को', करण में 'से/के द्वारा', सम्प्रदान में 'के लिए', अपादान में 'से', अधिकरण में 'में/पर'।

अलंकार: अनुप्रास में वर्ण आवृत्ति, उपमा में समानता, रूपक में अभेद आरोप, यमक में भिन्न अर्थों में शब्द आवृत्ति।

मुहावरे: 'अंधे की लाठी' = एकमात्र सहारा; 'नौ दो ग्यारह होना' = भाग जाना; 'आँख का तारा' = बहुत प्यारा।

हिंदी वर्णमाला में 11 स्वर और 33 व्यंजन, कुल 44 वर्ण होते हैं; स्वर के भेद: ह्रस्व, दीर्घ, प्लुत।

Percentage: x% of y = xy/100; a successive change of +r% then −r% gives a net decrease of r²/100 percent.

Profit and loss: Profit% = (SP − CP)/CP × 100; SP = CP × (1 + Profit%/100); discount is calculated on marked price.

Simple interest = P × R × T / 100; compound interest = P[(1 + R/100)^T − 1]; for half-yearly compounding use R/2 and 2T.

Average = sum of values / number of values; average speed for equal distances at x and y is 2xy/(x + y).

Time and work: if A takes x days and B takes y days, together they take xy/(x + y) days; work done = rate × time.

Mensuration: circle area = πr², circumference = 2πr; cylinder volume = πr²h; sphere volume = (4/3)πr³.

Syllogism: draw Venn diagrams; 'All A are B' does not imply 'All B are A'; a conclusion is valid only if true in every possible diagram.

Direction and coding: a right turn is 90° clockwise and a left turn 90° anticlockwise; letter position A=1 to Z=26, reverse position = 27 − n.

Accounting equation: Assets = Liabilities + Capital; every transaction affects at least two items and keeps the equation balanced.

Golden rules: personal - debit the receiver, credit the giver; real - debit what comes in, credit what goes out; nominal - debit expenses/losses, credit incomes/gains.

Journal entry: date, particulars, L.F., debit amount, credit amount, then narration; total debits must equal total credits.

Trial balance: list debit and credit balances; equality of totals proves arithmetical accuracy but does not reveal errors of principle, omission or compensating errors.

Depreciation: straight line = (Cost − Scrap value)/Useful life; written-down value = fixed percentage on the reducing book value.

Bank reconciliation: adjust cheques issued but not presented, cheques deposited but not credited, bank charges, interest and direct debits by the bank.

Final accounts: Trading Account gives gross profit; Profit and Loss Account gives net profit; Balance Sheet shows assets and liabilities on a date.

Audit: vouching verifies transactions against supporting documents; audit evidence must be sufficient and appropriate; going concern, consistency and accrual are fundamental accounting assumptions.

Memory units: 1 byte = 8 bits; 1 KB = 1024 bytes; 1 MB = 1024 KB; 1 GB = 1024 MB; 1 TB = 1024 GB.

Computer generations: first - vacuum tubes; second - transistors; third - integrated circuits; fourth - microprocessors; fifth - artificial intelligence.

Input devices include keyboard, mouse, scanner and microphone; output devices include monitor, printer and speaker; touchscreen and modem work both ways.

Operating system functions: process management, memory management, file management and device management; examples are Windows, Linux, macOS and Android.

MS Word shortcuts: Ctrl+C copy, Ctrl+X cut, Ctrl+V paste, Ctrl+Z undo, Ctrl+Y redo, Ctrl+S save, Ctrl+P print.

Excel: every formula begins with '='; SUM adds a range, AVERAGE finds the mean, IF returns one value when a condition is true and another when false.

Internet: DNS converts a domain name into an IP address; HTTP/HTTPS transfer web pages; HTTPS encrypts traffic; an email address has the form user@domain.

Cyber security: phishing tricks users into revealing credentials; malware includes viruses and worms; a firewall filters network traffic; a strong password mixes cases, digits and symbols.