UKSSSC AAO cheat sheet

Uttarakhand was carved out of Uttar Pradesh on 9 November 2000 as the 27th state; it has 13 districts, with Gairsain (Chamoli district) declared the summer capital in 2020 while Dehradun remains the winter capital and seat of the Vidhan Sabha.

State symbols: state animal musk deer (kastura mrig), state bird Himalayan monal (monal), state tree burans (rhododendron), state flower Brahma Kamal, state sport football; Nanda Devi (7,816 m) is the highest peak wholly within India.

Char Dham of Uttarakhand: Yamunotri, Gangotri, Kedarnath and Badrinath; the Panch Kedar are Kedarnath, Tungnath, Rudranath, Madhyamaheshwar and Kalpeshwar. Kedarnath and Badrinath temples are associated with Adi Shankaracharya.

Five Prayags (confluences) on the Alaknanda in order downstream: Vishnuprayag, Nandprayag, Karnaprayag, Rudraprayag, Devprayag; at Devprayag the Alaknanda and Bhagirathi join to form the Ganga. The Pindar joins the Alaknanda at Karnaprayag.

National parks: Jim Corbett (first national park of India, established 1936 as Hailey National Park), Rajaji (1983), Nanda Devi (1982, UNESCO World Heritage Site), Valley of Flowers (1982, UNESCO), Gangotri (1989); Govind Pashu Vihar and Askot are sanctuaries.

Key movements: the Kuli-Begar (labour tax) agitation of 1921 led by Anusuya Prasad Bahuguna, the 1930 Salt Satyagraha in the Garhwal hills, and the Chipko movement of 1973 in Mandal (Chamoli) led by Sunderlal Bahuguna, Chandi Prasad Bhatt and Gaura Devi.

Important dates: 1815 Treaty of Sugauli ending Anglo-Nepalese war; 1815-16 British control of Kumaon and Garhwal; 1936 Corbett Park; 1962 India-China war affected Niti and Mana passes; 1994 Uttar Pradesh Reorganisation Bill passed; 2000 statehood.

Constitutional and current-affairs anchors: Article 371 (special provisions for Maharashtra/Gujarat) is often confused with Uttarakhand - the state has no Article 371 special provision; the Uttarakhand High Court sits at Nainital, and the state has 5 Lok Sabha and 3 Rajya Sabha seats.

Static GK frequently tested: Sardar Vallabhbhai Patel is called the Iron Man of India; the first woman Governor of independent India was Sarojini Naidu (United Provinces); the Battle of Plassey (1757) established British political power in Bengal; the Rowlatt Act was passed in 1919.

Accounting equation: Assets = Liabilities + Capital. Every transaction keeps it balanced; capital increases by profit and additional investment, and decreases by drawings and loss.

Golden rules: debit the receiver and credit the giver (personal accounts); debit what comes in and credit what goes out (real accounts); debit all expenses and losses, credit all incomes and gains (nominal accounts).

Trial balance: total debits must equal total credits. A difference is posted to a Suspense Account; errors of principle, complete omission, compensating errors and wrong narration do not affect the trial balance.

Depreciation methods: Straight Line = (Cost - Scrap) / Useful life, charged equally each year; Written Down Value = fixed rate on the reducing book value. SLM suits assets with uniform use; WDV gives higher early-year charge.

Bank reconciliation: adjusted cash book balance = pass book balance + cheques issued but not presented - cheques deposited but not credited + bank charges/interest debited by bank - interest credited by bank, with sign care for the side of the statement used.

Partnership fundamentals: in the absence of a deed, profits and losses are shared equally, no interest on capital or drawings is allowed, and interest on a partner's loan is 6% per annum. Goodwill on admission is credited to old partners in old ratio.

Final accounts order: Trading Account gives gross profit = Net sales - Cost of goods sold (Opening stock + Purchases + Direct expenses - Closing stock); Profit and Loss Account gives net profit after indirect expenses and incomes; Balance Sheet lists assets and liabilities on the closing date.

Errors and rectification: errors of omission (partial or complete), commission, principle, original entry and compensating errors; a one-sided error is corrected through the Suspense Account, and a two-sided error by a journal entry in the relevant accounts.

Journal, ledger and subsidiary books: the journal records transactions chronologically in double entry; posting transfers them to ledger accounts; the cash book is both journal and ledger, and the petty cash book works on the imprest system.

Definitions: auditing is the independent examination of financial statements to express an opinion on truth and fairness; the auditor's report says 'true and fair view', not 'correct'. Detection of fraud is a secondary but real duty under SA 240.

Types of audit: statutory (mandated by law, e.g., Companies Act 2013), internal (management tool, no statutory force), government (CAG under Article 149), tax and cost audit; continuous audit suits large businesses with frequent transactions, final audit is done after year-end.

Key SAs: SA 200 (overall objectives), SA 210 (agreeing audit engagement terms), SA 230 (audit documentation), SA 240 (fraud), SA 315 (risk identification), SA 320 (materiality), SA 500 (audit evidence), SA 700 (forming an opinion), SA 705 (modified opinion).

Types of opinion: unmodified (clean); qualified when misstatement is material but not pervasive; adverse when material and pervasive; disclaimer when the auditor cannot obtain sufficient appropriate evidence and the possible effect is material and pervasive.

Audit evidence and sampling: evidence is more reliable when obtained from independent external sources, from original documents, and from the auditor's own inspection; SA 530 governs audit sampling, and SA 570 deals with going concern.

Vouching vs verification: vouching tests the authenticity of recorded transactions (checking entries against supporting documents); verification confirms the existence, ownership and valuation of assets and liabilities at the balance sheet date.

Internal control: comprises the control environment, risk assessment, control activities, information and communication, and monitoring. The auditor studies and evaluates internal control to decide the nature, timing and extent of substantive procedures.

Companies Act 2013 audit points: auditor appointed by members at the AGM for five years (Section 139), rotation of auditors for listed and large companies (Section 139(2)), and the auditor reports under Section 143; cost audit is under Section 148.

Accounting standards and concepts: going concern, accrual and consistency are fundamental accounting assumptions; prudence, materiality and substance over form are key conventions. Ind AS converged with IFRS, while AS (e.g., AS 2 on inventories, AS 10 on property, plant and equipment) are the older Indian standards.

संधि: स्वर संधि के पाँच भेद - दीर्घ (विद्या + आलय = विद्यालय), गुण (देव + इंद्र = देवेंद्र), वृद्धि (एक + एक = एकैक), यण (इति + आदि = इत्यादि) और अयादि (ने + अन = नयन)।

समास: तत्पुरुष (राजपुत्र), कर्मधारय (नीलकमल), द्विगु (त्रिभुज), द्वंद्व (माता-पिता), बहुव्रीहि (दशानन), अव्ययीभाव (प्रतिदिन)।

उपसर्ग और प्रत्यय: 'अनु' + 'शासन' = अनुशासन; 'लिख' + 'आवट' = लिखावट। प्रत्यय दो प्रकार के होते हैं - कृत् प्रत्यय (क्रिया से) और तद्धित प्रत्यय (संज्ञा/विशेषण से)।

अलंकार: अनुप्रास (वर्णों की आवृत्ति), उपमा (सा, सम, जैसा), रूपक (अभेद आरोप), उत्प्रेक्षा (मानो, जनु), यमक (एक शब्द भिन्न अर्थ में दोहराया), श्लेष (एक शब्द से अनेक अर्थ)।

रस और छंद: नौ रस - श्रृंगार, हास्य, करुण, रौद्र, वीर, भयानक, बीभत्स, अद्भुत, शांत। चौपाई में चार चरण, प्रत्येक 16 मात्राएँ; दोहा में 13 + 11 मात्राएँ; सोरठा दोहे का उल्टा होता है।

English grammar rule: subject-verb agreement - 'One of the boys is', 'Neither of them is', 'The number of students is' vs 'A number of students are'. Collective nouns take a singular verb when acting as a unit.

English usage: 'affect' (verb) vs 'effect' (noun); 'principal' (head/main) vs 'principle' (rule); 'complement' (completes) vs 'compliment' (praise); 'stationary' (not moving) vs 'stationery' (writing material); 'advice' (noun) vs 'advise' (verb).

Idioms and phrases: 'to beat about the bush' = to avoid the main point; 'a bolt from the blue' = sudden shock; 'to burn the midnight oil' = to study or work late; 'to let the cat out of the bag' = to reveal a secret; 'once in a blue moon' = very rarely.

Voice and narration: active to passive moves the object to subject position and uses be + past participle ('He wrote a letter' → 'A letter was written by him'); reported speech shifts tense one step back and changes pronouns and time words.

Percentage and profit-loss: Profit% = (Profit / CP) × 100; SP = CP × (100 + Profit%)/100; discount is always calculated on marked price, and successive discounts of a% and b% equal a + b - ab/100.

Simple and compound interest: SI = P × R × T / 100; CI = P (1 + R/100)^T - P; for two years the CI - SI difference equals P (R/100)^2; half-yearly compounding doubles the periods and halves the rate.

Time, speed, distance: Distance = Speed × Time; to convert km/h to m/s multiply by 5/18; average speed for equal distances = 2xy/(x + y); relative speed adds when moving opposite and subtracts when in the same direction.

Ratio, average and mixtures: Average = Sum / Number of items; in a mixture of milk and water, replacement formula gives final milk = initial × (1 - k/total)^n; alligation gives the ratio of quantities mixed as the difference of their values from the mean.

Number system and mensuration: HCF × LCM = product of two numbers; divisibility by 3 and 9 depends on digit sum; area of circle = πr², circumference = 2πr; volume of cylinder = πr²h; volume of sphere = (4/3)πr³.

Series reasoning: check differences, then second differences (arithmetic), ratios (geometric), squares/cubes plus a constant, and alternating series; alphabet position A = 1 ... Z = 26, and EJOTY helps recall positions 5, 10, 15, 20, 25.

Coding-decoding and blood relations: in letter-shift coding, note the shift direction and magnitude for each letter; in blood relations, draw a family tree and use '+' for male and '-' for female, and never assume gender from a name.

Syllogism and clock rules: in syllogism, 'All A are B' plus 'All B are C' gives 'All A are C'; 'Some A are B' does not convert to 'All B are A'. Clock: angle = |30H - 5.5M| degrees, and hands coincide every 65 5/11 minutes.

Permutation, combination and probability: nPr = n!/(n-r)!; nCr = n!/[r!(n-r)!]; probability of an event = favourable outcomes / total outcomes, and 0 ≤ P(E) ≤ 1. For arrangements of letters with repetition, divide by the factorial of repeated counts.