UKPSC Assistant Accountant Syllabus 2024 & Exam Pattern

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UKPSC Assistant Accountant Syllabus 2024 & Exam Pattern : Uttarakhand Public Commission (UKPSC) released UKPSC Assistant Accountant Syllabus along with the exam Pattern. So, aspirants who are preparing for the UKPSC Assistant Accountant Exam can get the Uttrakhand Assistant Accountant Syllabus 2024 downloaded from here. To get effective details about the UKPSC Assistant accountant Exam Syllabus go through the below sections now. The UKPSC Assistant Accountant Syllabus will be having Commerce, Management, and General Hindi subjects. And also there is negative marking in the exam.

UKPSC Assistant Accountant Syllabus 2024

The below shared UKPSC Assistant Accountant Syllabus is as per the official announcement. There will total of 100 Marks with 100 Questions. And the topic-wise UKPSC Assistant Accountant Syllabus is shared here.

UKPSC Assistant Accountant Syllabus 2024 – Details

Syllabus for UKPSC Assistant Accountant

Unit I: Book Keeping and Accountancy

Book Keeping – Meaning and Process, Accounting- Nature and Scope of Accounting, Concepts, Conventions and basic knowledge of Accounting Standards, Basic Accounting Terminologies, Concept of Capital and Revenue Expenditure, Accounting Process – Journal, Ledger, Subsidiary Books and Trial Balance, Bank Reconciliation Statements and Rectification of Errors, Depreciation Accounting, Preparation of Final Accounts of Sole Traders with adjustments, Accounting for Non-Profit Organizations, Partnership Accounts –
Admission, Retirement, Death and Dissolution.

Unit II: Advanced Accounting

Royalty Accounts, Hire Purchase and Instalment Payment System, Departmental and Branch Accounts, Joint Venture and Consignment Accounts, Computerized Accounting System, Use of Computer Software in Accounting and generating  various inventory reports for managerial decision making.

Unit III: Corporate Accounting

Issue, Forfeiture and Reissue of Shares. Issue and Redemption of Preference Shares and Debentures, Issue of Bonus Shares and Stock Splits and Buy Back of Shares, Valuation of Goodwill and Shares, Amalgamation, Absorption and Reconstruction, Holding Company, Liquidation of Company, Profit/ Loss Prior and Post Incorporation.

Unit IV: Cost Accounting

Nature, Scope and Advantages of Cost Accounting, Difference between Cost and

Financial Accounting, Cost Concepts and Classification, Elements of Costs- Material, Labour and Overheads, Methods of Valuation of Stock, Methods of

Costing – Unit, Job, Contract, Process and Operating Costing Reconciliation of Cost and Financial Accounts. Cost Control and Cost Reduction.

Unit V: Financial Management and Management Accounting

Nature, Scope and Objectives of Financial Management, Time Value of Money, Risk and Return, Valuation of Bond and Equity, Capital Structure and Cost of Capital, Investment Decisions, Financing Decisions, Dividend Decisions and Working Capital Management.
Objectives, Nature and Scope of Management Accounting, Difference between Financial and Management Accounting, Budgeting and Budgetary Control, Standard Costing and Variance Analysis, Marginal Costing and Decision Making, Ratio Analysis, Fund Flow and Cash Flow Statement, Contemporary issues in Management Accounting.

Unit VI: Taxation, Laws and Auditing

Income Tax – Basic concepts, Residential Status and Tax liability, Exempted
Incomes, Heads of income, Computation of Total Income and Tax Liability of an Individual. TDS, Online filing of returns. Goods and Services Tax – Meaning and Structure of GST including CGST, SGST, UTGST and IGST, Procedure of Registration, Supply of Goods and
Services, Place of Supply, TDS, TCS and Returns. Input Tax Credit and E-way Bill.

Business Regulatory Framework

• Indian Contract Act. 1872
• Sale of Goods Act 1930
• Partnership Act 1932
• Negotiable Instrument Act 1881
• Information Technology Act 2000
• Companies Act 2013
• Consumer Protection Act, 2019
• SEBI Act 1992
• IRDA Act 1999
• (All acts with respect to latest amendments)

Auditing – Objectives, Principles, Techniques and Types of Audit, Qualification and Disqualification, Appointment, Removal, Remuneration, Rights and Duties of a Company Auditor. Internal Check and Internal Audit,Vouching and Verification of Assets and Liabilities. Types of Auditor’s Report. Special Features of Cost Audit, Tax Audit and Management Audit.

Unit VII: Fundamentals of Economics

Nature and Scope of Economics, Demand Analysis and Elasticity of Demand, Utility Analysis and Laws of Returns, Cost and Revenue, Price Determination under different market structure, Fiscal and Monetary Policy, Deficit Financing, Money, Banking System and Monetary Control, Inflation and Unemployment.

Unit VIII: Business Management

Nature, Meaning and Significance and Evolution of Management Thoughts, Planning, objectives, strategies, the process of decision making, Functions of

management (POSDCORB)-Planning, Organizing, Staffing, Directing, Coordinating, Reporting and Budgeting, Corporate Social Responsibility, Corporate

Governance and Business Ethics, Management Information System (MIS) and Reporting Elements of MIS. Recent Trends and Contemporary Issues in Business.

Unit IX: Business Statistics

Nature, Scope, Importance, Misuse and Limitations of Statistics, Collection and classification of Data, Methods of collecting primary and secondary data, Methods and principles of sampling, Classification and tabulation of data, Use, limitations and calculation of various statistical averages. Basics of Theoretical Distribution, Regression and Correlation. Measures of Dispersion and Skewness, Analysis of Time Series, Statistical Organizations of Centre and Uttarakhand.

Unit X: Money, Banking and Financial Institutions

Functions, Importance and Kinds of Money, Different methods of Currency Note Issue in India, Inflation and Deflation, Types and Functions of Banks, Meaning of Financial Markets and its significance in Financial System, Financial Market in the Organized Sector, Meaning and Structure of Money Market in India, Players and their Roles in the New Issue Markets, Functions and Role of Stock Exchanges, Primary and Secondary Markets.

Unit XI: Business Communication

Process, Importance and Types of Communication, Barriers of Communication, Interview Skills, Writing Skills, Importance of Business Language and Oral Presentation, Office Correspondence, Report Writing

General Hindi

• विलोम शब्द
• वाक्य एवं वर्तनी शुद्धि
• अनेक शब्दों के लिए एक शब्द
• तसम एवं तद्भव शब्द
• विशेष्य एवं विशेषण
• पर्यायवाची शब्द

UKPSC Assistant Accountant Syllabus 2024 – Exam Pattern

The UKPSC Assistant Accountant Exam Pattern is shared here in tabular format. Well, in the UKPSC Assistant Accountant Exam there is 1/4th negative marking for every wrong answer. And the time duration of the exam is 2 hours.

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UKPSC Assistant Accountant Syllabus 2024 – Frequently Asked Questions

For how many marks, UKPSC Assistant Accountant Exam be conducted?

UKPSC Assistant Accountant Exam will be given 100 marks.

Is there any negative marking for UKPSC Assistant Accountant Exam?

Yes, there is a negative marking with 1/4th Mark.

What are the topics to be prepared for UKPSC Assistant Accountant Exam?

Commerce, Management, and General Hindi are the topics to be prepared for UKPSC Assistant Accountant Exam.