The Uttar Pradesh Subordinate Services Selection Commission has released the exam scheme and syllabus for the UPSSSC Auditor and Assistant Accountant Main Examination. The recruitment is being conducted under Advertisement No. 14-Exam/2026 for a total of 1829 posts in different departments of Uttar Pradesh.
Candidates shortlisted on the basis of PET 2025 score will be allowed to appear in the Main Examination. The selection process will mainly depend on the written examination, so candidates should study the official syllabus carefully before starting revision.
The syllabus is highly subject-specific. Unlike many general recruitment exams, this paper gives major weightage to accounting, auditing, final accounts, taxation, computer knowledge and Uttar Pradesh general awareness.
Table of Contents
UPSSSC Auditor & Assistant Accountant Exam Pattern 2026
| Part | Subject | Questions | Marks |
|---|---|---|---|
| Part 1 | Audit, Final Account | 10 | 10 |
| Part 1 | Fundamentals of Accounting, Preliminary Books of Accounts, Depreciation | 10 | 10 |
| Part 1 | Double Accounting System, Bank Reconciliation Statement, Financial Rules | 15 | 15 |
| Part 1 | RTGS, E-Banking, Use of Computer in Budget Control | 10 | 10 |
| Part 1 | Advance Accountancy | 10 | 10 |
| Part 1 | Taxation and Arithmetic | 10 | 10 |
| Part 2 | Computer and Information Technology, Contemporary Technology Development and Innovation | 15 | 15 |
| Part 3 | General Information Related to Uttar Pradesh | 20 | 20 |
| Total | 100 | 100 |
The examination will be held for 120 minutes, or 2 hours. Each question will carry 1 mark. There will be negative marking for wrong answers. For every incorrect response, 25 percent of the marks assigned to that question will be deducted, which means 1/4 mark will be cut for each wrong answer.
Part 1: Accounting, Audit and Finance Syllabus
Part 1 is the most important section of the UPSSSC Auditor and Assistant Accountant exam because it carries 65 marks out of 100. Candidates from commerce and accounting backgrounds should treat this as the scoring section, but it requires concept clarity rather than only factual reading.
The Audit and Final Account section includes provisions for doubtful and doubtful debts, bad debts, adjustments related to income and expenditure, stock valuation, preparation of final accounts, and basic understanding of audit. Candidates should also study internal audit, controller and auditor-related concepts, and the general structure of government audit.
The fundamentals of accounting section includes basic principles of bookkeeping, preparation of preliminary books of accounts, accounting entries, depreciation, ledger posting, trial balance, and error rectification. This section may test whether candidates understand accounting flow from journal entries to final statement preparation.
Double Accounting System, BRS and Financial Rules
This part carries 15 marks, making it one of the heavier sub-sections in the paper. Candidates should study the double accounting system, bank reconciliation statement, general financial rules, and the working structure of accounting in government departments.
Bank Reconciliation Statement questions may include differences between cash book and passbook, cheque issued but not presented, cheque deposited but not cleared, bank charges, interest entries and correction of mismatched balances. Practical numerical questions are possible.
General financial rules may include basic government finance procedures, payment controls, budget utilisation, record maintenance, official accounts, and financial discipline in public offices. Candidates should focus on applied understanding rather than memorising definitions only.
RTGS, E-Banking and Budget Control
The syllabus specifically includes RTGS, e-banking and the use of computers in budget control. This means candidates should know the practical digital payment systems used in official and financial transactions.
Important areas include Real Time Gross Settlement, electronic funds transfer, digital banking safety, internet banking, online payment records, transaction verification and computerised accounting support.
Budget control through computers may include preparation, monitoring, correction and tracking of budgetary entries using digital systems. Candidates should also understand how financial data is maintained and used for official decision-making.
Advance Accountancy, Taxation and Arithmetic
Advance Accountancy carries 10 marks and should be prepared with focus on partnership accounts, company accounts, accounting adjustments, balance sheet treatment, depreciation, reserves and provisions. Candidates should revise formulas and formats wherever required.
Taxation and arithmetic also carry 10 marks. The notification mentions income tax, GST-related information and arithmetic questions. Candidates should prepare basic tax terminology, taxable income, deductions at a basic level, GST concepts, rates in general use, invoices, input tax credit basics and tax compliance terms.
Arithmetic preparation should include percentage, ratio, profit and loss, simple interest, compound interest, average, time and work, number system, simplification and basic data-based calculations. Since this is an accounting-related exam, calculation speed will matter.
Part 2: Computer and Information Technology Syllabus
Part 2 carries 15 questions for 15 marks. The syllabus covers computer basics, information technology, contemporary technology development and innovation.
Candidates should study computer introduction, hardware, software, operating system, spreadsheet, e-mail, social networking, e-governance, digital financial tools and internet-related terms. Basic knowledge of the World Wide Web, cybersecurity, future skills and cyber safety is also included.
The syllabus also mentions new developments in computer and IT fields. Candidates should therefore revise artificial intelligence, big data processing, deep learning, machine learning, Internet of Things and technology-based innovation. Questions may be basic but concept-driven.
Part 3: Uttar Pradesh General Knowledge Syllabus
Part 3 carries 20 marks, which can make a major difference in final merit. This section is based on general information related to the state of Uttar Pradesh.
Candidates should prepare Uttar Pradesh’s history, culture, art, architecture, festivals, folk dance, literature, regional languages, social customs and tourism. Geography-related topics may include physical features, climate, soil, forest, wildlife, rivers, minerals and natural resources.
The syllabus also includes Uttar Pradesh’s economy, agriculture, industry, business, employment, polity and administration. Candidates should also revise current schemes, major government programmes, district-level facts and important recent developments related to the state.
UPSSSC Auditor & Assistant Accountant Detailed Preparation Strategy
Candidates should begin with the accounting portion because it carries the highest weightage. A practical revision plan should divide preparation into three blocks: accounting and audit, computer and technology, and Uttar Pradesh general knowledge.
For accounting, candidates should solve questions daily from final accounts, depreciation, bank reconciliation, taxation and arithmetic. For computer knowledge, short factual notes and repeated revision will help. For Uttar Pradesh general knowledge, district-wise and topic-wise notes can improve retention.
Because negative marking is applicable, candidates should avoid blind guessing. Accuracy will be more important than attempting all 100 questions without confidence. A safe strategy is to first attempt accounting and computer questions where the answer is clear, then move to Uttar Pradesh GK and calculation-based questions.
Important Points for Candidates
Candidates should remember the following exam facts before preparation:
- Total questions: 100
- Total marks: 100
- Exam duration: 120 minutes
- Negative marking: 1/4 mark for each wrong answer
- Main scoring area: Accounting, audit, taxation and finance
- UP GK weightage: 20 marks
- Computer and IT weightage: 15 marks
