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Commerce & Accountancy Optional Syllabus for UPSC

The UPSC Commerce & Accountancy optional is examined in two Mains papers of 250 marks each, 500 marks in total. Paper I has 5 topics and Paper II has 6 topics, listed below with their subtopics.

Commerce & Accountancy Paper I syllabus

  1. 1. Financial Accounting

    • Accounting standards
    • Company accounts
    • Holding company accounts

  2. 2. Cost Accounting

    • Cost concepts, classification
    • Job & process costing
    • Standard costing, budgeting

  3. 3. Taxation

    • Income tax provisions
    • GST fundamentals
    • Tax planning

  4. 4. Auditing

    • Audit procedures, evidence
    • Internal control, internal audit
    • Audit of companies

  5. 5. Business Statistics

    • Measures of central tendency
    • Correlation, regression
    • Index numbers, time series

Commerce & Accountancy Paper II syllabus

  1. 1. Business Environment

    • Economic environment
    • Political & legal framework
    • Social & technological factors

  2. 2. Business Organization

    • Forms of business organization
    • Corporate governance
    • Business ethics, CSR

  3. 3. Management

    • Planning, organizing
    • Directing, controlling
    • Leadership, motivation

  4. 4. Financial Management

    • Capital structure, cost of capital
    • Capital budgeting
    • Working capital, dividend policy

  5. 5. Marketing Management

    • Marketing mix, segmentation
    • Consumer behavior
    • Marketing strategies

  6. 6. Human Resource Management

    • HR planning, recruitment
    • Training, performance appraisal
    • Compensation, industrial relations

Other Professional optionals

Track your Commerce & Accountancy preparation

Follow Paper I and Paper II topic by topic, with revision counts — free.

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