NHAI Accountant Recruitment 2025 is a great opportunity for commerce and finance graduates to secure a government job in one of India’s most reputed authorities – the National Highways Authority of India (NHAI).
This post explains the exam pattern, domain syllabus, and preparation strategy, along with recommended mock tests.

📌 Exam Pattern (CBT)

The selection is based only on an online computer-based test.
There is no interview.

• Exam Duration: 2 Hours

• Negative Marking: 0.25 mark for each wrong answer

• Domain Subject Weightage: Highest (80 Marks) → Needs serious preparation

📚 Detailed Syllabus (Domain Part – 80 Marks)

1. Financial Accounting

• GAAP, Accounting Process & Journal / Ledger

• Bank Reconciliation Statement

• Final Accounts (Company Format)

• Accounting Standards & Ind AS Overview

• Share Capital / Bonus / Rights / Buyback / ESOP

• Cash Flow & Fund Flow Statements

• Rectification of Errors and Notes to Accounts

2. Income Tax

• Residential Status & Tax Liability

• Salary Income, House Property, Capital Gain, Business & Profession, IFOS

• Sec 80 Deductions, Exemptions

• TDS, Advance Tax, ITR Filing, Set-off & Carry Forward

3. GST & Customs

• Time, Place & Value of Supply

• ITC Rules

• GST Returns, E-way Bill, TCS & TDS

• Registration & Exemptions

4. Cost Accounting

• Material, Labour & Overhead Costing

• Cost Sheet, Budget, Standard & Marginal Costing

• ABC (Activity Based Costing)

• Methods of Costing

5. Financial Management

• Time Value of Money

• Cost of Capital & Capital Budgeting

• Working Capital Management

• Ratios Analysis

• Leverage & Financing Decisions

6. Company Law

• Formation of the Company

• Directors & Management

• Dividend, Buyback & Bonus Issue

• Audit & Auditors

• Books of Accounts & Administration

7. Mercantile & Industrial Law

• Contract Act, Negotiable Instruments Act, Sale of Goods Act

• PF, ESI, Bonus, Gratuity, Minimum Wages, etc.

8. Auditing

• Audit Techniques & Documentation

• Internal Control System

• Audit Report, Verification of Assets & Liabilities

• Audit of Companies

🔥 Preparation Strategy

🎯 Recommended Course & Mock Tests

NHAI Accountant Course + Full Mock Test Series
👉www.financecareer.in

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