UPSSSC Auditor & Assistant Accountant Syllabus 2026
Post Name: UPSSSC Auditor & Assistant Accountant Recruitment 2026
Advertisement No.: 14-Exam/2026
Total Posts: 1829
Category: Syllabus
Organization: Uttar Pradesh Subordinate Services Selection Commission (UPSSSC)
Short Information
The Uttar Pradesh Subordinate Services Selection Commission (UPSSSC) has released the official syllabus and examination scheme for the Auditor and Assistant Accountant Recruitment 2026. The written examination will consist of 100 objective-type questions carrying 100 marks with a duration of 120 minutes (2 Hours). There will be negative marking of 0.25 marks (¼ mark) for each incorrect answer. The syllabus and exam scheme are detailed in the official notification.
UPSSSC Auditor & Assistant Accountant Syllabus 2026 and Exam Pattern
| Part | Subject | Questions | Marks |
|---|---|---|---|
| Part-1 | Accounting, Audit, Taxation & Related Topics | 65 | 65 |
| Part-2 | Computer & Information Technology | 15 | 15 |
| Part-3 | General Knowledge of Uttar Pradesh | 20 | 20 |
| Total | All Subjects | 100 | 100 |
Exam Duration
- 120 Minutes (2 Hours)
Question Type
- Objective Multiple Choice Questions (MCQ)
Negative Marking
- 0.25 Marks (¼ Mark) deducted for every wrong answer.
Detailed Syllabus
Part-1: Accounting, Audit & Taxation (65 Marks)
1. Audit & Final Accounts
- Provision for Bad and Doubtful Debts
- Final Accounts Preparation
- Adjustment Entries
- Outstanding & Prepaid Expenses
- Income & Expenditure Account
- Stock Valuation
- Introduction to Audit
- Internal Audit
- Comptroller and Auditor General (CAG)
- Auditor General of India
2. Fundamentals of Accounting
- Journal
- Ledger
- Trial Balance
- Rectification of Errors
- Depreciation Methods
- Accounting Principles
- Preparation of Books of Accounts
3. Double Accounting System & Financial Rules
- Double Entry Accounting System
- Bank Reconciliation Statement (BRS)
- Store Purchase Rules
- Financial Rules
- Treasury Rules
- General Financial Regulations
4. RTGS, E-Banking & Budget Control
- RTGS
- Internet Banking
- E-Banking
- Use of Computers in Budget Control
- Electronic Communication Technology
5. Advanced Accountancy
- Hire Purchase System
- Installment Payment Method
- Branch Accounts
- Departmental Accounts
- Insolvency Accounts
- Royalty Accounts
- Insurance Claims Calculation
6. Taxation & Arithmetic
- Income Tax
- GST
- Commercial Mathematics
- Numerical Ability Questions
Part-2: Computer & Information Technology (15 Marks)
Topics include:
- Computer Fundamentals
- Hardware & Software
- Operating System
- MS Office Applications
- Spreadsheet
- Social Networking
- E-Governance
- Digital Financial Tools
- Internet & World Wide Web (WWW)
- Cyber Security
- Word Processing
- Artificial Intelligence (AI)
- Big Data Processing
- Deep Learning
- Machine Learning
- Internet of Things (IoT)
- Latest Technological Developments
- India’s Achievements in IT Sector
Part-3: Uttar Pradesh General Knowledge (20 Marks)
Questions will be based on:
History & Culture
- Ancient, Medieval & Modern History of Uttar Pradesh
- Art & Architecture
- Literature
- Folk Dance
- Regional Languages
- Heritage Sites
Geography & Environment
- Rivers
- Forests
- Wildlife
- Soil
- Climate
- Environment
- Natural Resources
Economy & Administration
- Agriculture
- Industry
- Business & Employment
- Political System
- Governance & Administration
Current Affairs
- Recent Events
- State Achievements
- Government Schemes
- Important Developments in Uttar Pradesh
Preparation Strategy
Accounting Section (Most Important)
- Final Accounts
- Journal & Ledger
- BRS
- GST
- Income Tax
- Advanced Accountancy
Computer Section
- Focus on AI, Cyber Security, Internet, E-Governance, Digital Payments.
UP General Knowledge
- Uttar Pradesh History
- Economy
- Geography
- Current Affairs
- Government Schemes
To Download Exam Syllabus PFD Click Below Link
Download Syllabus Click Here
UPSSSC Auditor & Assistant Accountant Syllabus 2026 Related FAQs are Below
Frequently Asked Questions (FAQs)
How many questions will be asked in UPSSSC Auditor & Assistant Accountant Syllabus 2026?
A total of 100 questions will be asked.
Is there negative marking?
Yes. 0.25 marks will be deducted for each wrong answer.
What is the duration of the examination?
The examination duration is 120 minutes (2 Hours).
Which section carries the highest weightage?
Accounting, Audit, Taxation, and Financial Rules collectively carry 65 marks.
Is Uttar Pradesh GK included?
Yes. 20 questions will be asked from Uttar Pradesh General Knowledge.
