UPSSSC Auditor/ Assistant Accountant Recruitment 2026

📘 Part 1: Accounting, Audit & Taxation (65 Marks)

This is the most important section, covering the fundamentals and advanced aspects of accounting and auditing.

1)Audit & Final Accounts: Topics include adjustment entries, treatment of bad debts, stock valuation, preparation of final accounts, internal audit procedures, and the role of the Comptroller and Auditor General (CAG).

2)Fundamentals of Accounting: Journal entries, ledger posting, trial balance preparation, rectification of errors, and methods of depreciation.

3)Double Entry System & Financial Rules: Bank reconciliation statements, treasury rules, and general financial regulations.

4)RTGS, E-Banking & Budget Control: Application of computers in budget control, electronic communication in finance, and modern banking practices.

5)Advanced Accountancy: Hire purchase, branch accounts, departmental accounts, insolvency accounts, royalty accounts, and insurance claims.

6)Taxation & Arithmetic: Basics of GST and Income Tax, along with commercial mathematics and numerical ability questions.

 

💻 Part 2: Computer & Information Technology (15 Marks)

This section tests practical computer knowledge and awareness of emerging technologies.

1)Fundamentals: Hardware, software, and operating systems.

2)Applications: MS Office tools (Word, Excel, PowerPoint), spreadsheets, word processing, and email usage.

3)Digital Tools: E-governance, digital finance, internet applications, and cyber security basics.

4)Emerging Technologies: Artificial Intelligence (AI), Machine Learning (ML), Internet of Things (IoT), Big Data, and India’s achievements in IT.
 

🌍 Part 3: Uttar Pradesh General Knowledge (20 Marks)

This section evaluates awareness of the state’s history, culture, geography, and current affairs.

1)History & Culture: Freedom movement, literature, art, and music of Uttar Pradesh.

2)Geography: Rivers, climate, agriculture, and industries of the state.

3)Polity & Economy: Administrative divisions, government schemes, and economic development initiatives.

4)Current Affairs: Latest events, policies, and achievements related to Uttar Pradesh.

⚖️ Exam Pattern Summary

Total Questions: 100

Total Marks: 100

Duration: 2 hours

Negative Marking: 0.25 marks per wrong answer

👉 Since Accounting & Audit carries the highest weightage (65%), mastering this section is crucial. Computer knowledge and UP GK will help balance the score