Preparing for the UPSSSC Auditor and Assistant Accountant examination requires a clear understanding of both the exam pattern and the detailed syllabus. The examination focuses mainly on Accounting, Auditing, Taxation, Computer Knowledge, Information Technology, and General Knowledge of Uttar Pradesh. Candidates should give special attention to accounting concepts, financial rules, computer applications, and Uttar Pradesh-specific current affairs. The syllabus is divided into three major parts as shown below.
Part
Subject
Questions
Marks
I
Audit, Final Account
10
10
I
Fundamentals of Accounting, Preparation of Preliminary Books of Accounts, Depreciation
10
10
I
Double Accounting System, Bank Reconciliation Statement, General Knowledge of Financial Rules
15
15
I
RTGS, e-Banking, Use of Computers in Budget Control
10
10
I
Advance Accountancy
10
10
I
Taxation, Arithmetics
10
10
II
Knowledge of Concepts of Computer and Information Technology and Contemporary Technology Development and Innovation in this Field
15
15
III
General Information Related to the State of Uttar Pradesh
20
20
Total
100
100
Detailed Official Syllabus
Part-I
Unit
Official Topics Mentioned in Notification
Audit, Final Account
Provision for Bad and Doubtful Debts, Preparation of Final Accounts including Adjustment Entries of Outstanding and Prepaid (Income-Expenditure), Valuation of Stock, Introduction to Audit, Introduction to Internal Audit, Comptroller and Auditor General of India
Fundamentals of Accounting, Preparation of Preliminary Books of Accounts, Depreciation
Knowledge of Journal, Ledger, Rectification of Errors, Various Depreciation Methods etc.
Double Accounting System, Bank Reconciliation Statement, General Knowledge of Financial Rules
Double Accounting System, Knowledge of Preparing Bank Reconciliation Statement, Knowledge of General Financial Rules, Knowledge of Store Purchase Rules
Use of Computer in RTGS, e-Banking, Budget Control
Information related to the Use of Computer, Modern Electronic and Communication Technology in RTGS, Internet Banking, Budget Control
Advance Accountancy
Information related to Hire Purchase and Instalment Payment Method, Branch and Departmental Accounts, Insolvency Accounts, Royalty, Calculation of Insurance Claims
Taxation, Arithmetics
Questions related to Income Tax, GST, Related Information, Arithmetic
Part-IIDetailed Official Syllabus
Part-I
Unit
Official Topics Mentioned in Notification
Audit, Final Account
Provision for Bad and Doubtful Debts, Preparation of Final Accounts including Adjustment Entries of Outstanding and Prepaid (Income-Expenditure), Valuation of Stock, Introduction to Audit, Introduction to Internal Audit, Comptroller and Auditor General of India
Fundamentals of Accounting, Preparation of Preliminary Books of Accounts, Depreciation
Knowledge of Journal, Ledger, Rectification of Errors, Various Depreciation Methods etc.
Double Accounting System, Bank Reconciliation Statement, General Knowledge of Financial Rules
Double Accounting System, Knowledge of Preparing Bank Reconciliation Statement, Knowledge of General Financial Rules, Knowledge of Store Purchase Rules
Use of Computer in RTGS, e-Banking, Budget Control
Information related to the Use of Computer, Modern Electronic and Communication Technology in RTGS, Internet Banking, Budget Control
Advance Accountancy
Information related to Hire Purchase and Instalment Payment Method, Branch and Departmental Accounts, Insolvency Accounts, Royalty, Calculation of Insurance Claims
Taxation, Arithmetics
Questions related to Income Tax, GST, Related Information, Arithmetic
Part-IIDetailed Official Syllabus
Part-I
Unit
Official Topics Mentioned in Notification
Audit, Final Account
Provision for Bad and Doubtful Debts, Preparation of Final Accounts including Adjustment Entries of Outstanding and Prepaid (Income-Expenditure), Valuation of Stock, Introduction to Audit, Introduction to Internal Audit, Comptroller and Auditor General of India
Fundamentals of Accounting, Preparation of Preliminary Books of Accounts, Depreciation
Knowledge of Journal, Ledger, Rectification of Errors, Various Depreciation Methods etc.
Double Accounting System, Bank Reconciliation Statement, General Knowledge of Financial Rules
Double Accounting System, Knowledge of Preparing Bank Reconciliation Statement, Knowledge of General Financial Rules, Knowledge of Store Purchase Rules
Use of Computer in RTGS, e-Banking, Budget Control
Information related to the Use of Computer, Modern Electronic and Communication Technology in RTGS, Internet Banking, Budget Control
Advance Accountancy
Information related to Hire Purchase and Instalment Payment Method, Branch and Departmental Accounts, Insolvency Accounts, Royalty, Calculation of Insurance Claims
Taxation, Arithmetics
Questions related to Income Tax, GST, Related Information, Arithmetic
Part-IIDetailed Official Syllabus
Part-I
Unit
Official Topics Mentioned in Notification
Audit, Final Account
Provision for Bad and Doubtful Debts, Preparation of Final Accounts including Adjustment Entries of Outstanding and Prepaid (Income-Expenditure), Valuation of Stock, Introduction to Audit, Introduction to Internal Audit, Comptroller and Auditor General of India
Fundamentals of Accounting, Preparation of Preliminary Books of Accounts, Depreciation
Knowledge of Journal, Ledger, Rectification of Errors, Various Depreciation Methods etc.
Double Accounting System, Bank Reconciliation Statement, General Knowledge of Financial Rules
Double Accounting System, Knowledge of Preparing Bank Reconciliation Statement, Knowledge of General Financial Rules, Knowledge of Store Purchase Rules
Use of Computer in RTGS, e-Banking, Budget Control
Information related to the Use of Computer, Modern Electronic and Communication Technology in RTGS, Internet Banking, Budget Control
Advance Accountancy
Information related to Hire Purchase and Instalment Payment Method, Branch and Departmental Accounts, Insolvency Accounts, Royalty, Calculation of Insurance Claims
Taxation, Arithmetics
Questions related to Income Tax, GST, Related Information, Arithmetic
Provision for Bad and Doubtful Debts, Preparation of Final Accounts including Adjustment Entries of Outstanding and Prepaid (Income-Expenditure), Valuation of Stock, Introduction to Audit, Introduction to Internal Audit, Comptroller and Auditor General of India
Fundamentals of Accounting, Preparation of Preliminary Books of Accounts, Depreciation
Knowledge of Journal, Ledger, Rectification of Errors, Various Depreciation Methods etc.
Double Accounting System, Bank Reconciliation Statement, General Knowledge of Financial Rules
Double Accounting System, Knowledge of Preparing Bank Reconciliation Statement, Knowledge of General Financial Rules, Knowledge of Store Purchase Rules
Use of Computer in RTGS, e-Banking, Budget Control
Information related to the Use of Computer, Modern Electronic and Communication Technology in RTGS, Internet Banking, Budget Control
Advance Accountancy
Information related to Hire Purchase and Instalment Payment Method, Branch and Departmental Accounts, Insolvency Accounts, Royalty, Calculation of Insurance Claims
Taxation, Arithmetics
Questions related to Income Tax, GST, Related Information, Arithmetic
Part-IIDetailed Official Syllabus
Part-I
Unit
Official Topics Mentioned in Notification
Audit, Final Account
Provision for Bad and Doubtful Debts, Preparation of Final Accounts including Adjustment Entries of Outstanding and Prepaid (Income-Expenditure), Valuation of Stock, Introduction to Audit, Introduction to Internal Audit, Comptroller and Auditor General of India
Fundamentals of Accounting, Preparation of Preliminary Books of Accounts, Depreciation
Knowledge of Journal, Ledger, Rectification of Errors, Various Depreciation Methods etc.
Double Accounting System, Bank Reconciliation Statement, General Knowledge of Financial Rules
Double Accounting System, Knowledge of Preparing Bank Reconciliation Statement, Knowledge of General Financial Rules, Knowledge of Store Purchase Rules
Use of Computer in RTGS, e-Banking, Budget Control
Information related to the Use of Computer, Modern Electronic and Communication Technology in RTGS, Internet Banking, Budget Control
Advance Accountancy
Information related to Hire Purchase and Instalment Payment Method, Branch and Departmental Accounts, Insolvency Accounts, Royalty, Calculation of Insurance Claims
Taxation, Arithmetics
Questions related to Income Tax, GST, Related Information, Arithmetic
Part-IIDetailed Official Syllabus
Part-I
Unit
Official Topics Mentioned in Notification
Audit, Final Account
Provision for Bad and Doubtful Debts, Preparation of Final Accounts including Adjustment Entries of Outstanding and Prepaid (Income-Expenditure), Valuation of Stock, Introduction to Audit, Introduction to Internal Audit, Comptroller and Auditor General of India
Fundamentals of Accounting, Preparation of Preliminary Books of Accounts, Depreciation
Knowledge of Journal, Ledger, Rectification of Errors, Various Depreciation Methods etc.
Double Accounting System, Bank Reconciliation Statement, General Knowledge of Financial Rules
Double Accounting System, Knowledge of Preparing Bank Reconciliation Statement, Knowledge of General Financial Rules, Knowledge of Store Purchase Rules
Use of Computer in RTGS, e-Banking, Budget Control
Information related to the Use of Computer, Modern Electronic and Communication Technology in RTGS, Internet Banking, Budget Control
Advance Accountancy
Information related to Hire Purchase and Instalment Payment Method, Branch and Departmental Accounts, Insolvency Accounts, Royalty, Calculation of Insurance Claims
Taxation, Arithmetics
Questions related to Income Tax, GST, Related Information, Arithmetic
Part-IIDetailed Official Syllabus
Part-I
Unit
Official Topics Mentioned in Notification
Audit, Final Account
Provision for Bad and Doubtful Debts, Preparation of Final Accounts including Adjustment Entries of Outstanding and Prepaid (Income-Expenditure), Valuation of Stock, Introduction to Audit, Introduction to Internal Audit, Comptroller and Auditor General of India
Fundamentals of Accounting, Preparation of Preliminary Books of Accounts, Depreciation
Knowledge of Journal, Ledger, Rectification of Errors, Various Depreciation Methods etc.
Double Accounting System, Bank Reconciliation Statement, General Knowledge of Financial Rules
Double Accounting System, Knowledge of Preparing Bank Reconciliation Statement, Knowledge of General Financial Rules, Knowledge of Store Purchase Rules
Use of Computer in RTGS, e-Banking, Budget Control
Information related to the Use of Computer, Modern Electronic and Communication Technology in RTGS, Internet Banking, Budget Control
Advance Accountancy
Information related to Hire Purchase and Instalment Payment Method, Branch and Departmental Accounts, Insolvency Accounts, Royalty, Calculation of Insurance Claims
Taxation, Arithmetics
Questions related to Income Tax, GST, Related Information, Arithmetic
Part-IIDetailed Official Syllabus
Part-I
Unit
Official Topics Mentioned in Notification
Audit, Final Account
Provision for Bad and Doubtful Debts, Preparation of Final Accounts including Adjustment Entries of Outstanding and Prepaid (Income-Expenditure), Valuation of Stock, Introduction to Audit, Introduction to Internal Audit, Comptroller and Auditor General of India
Fundamentals of Accounting, Preparation of Preliminary Books of Accounts, Depreciation
Knowledge of Journal, Ledger, Rectification of Errors, Various Depreciation Methods etc.
Double Accounting System, Bank Reconciliation Statement, General Knowledge of Financial Rules
Double Accounting System, Knowledge of Preparing Bank Reconciliation Statement, Knowledge of General Financial Rules, Knowledge of Store Purchase Rules
Use of Computer in RTGS, e-Banking, Budget Control
Information related to the Use of Computer, Modern Electronic and Communication Technology in RTGS, Internet Banking, Budget Control
Advance Accountancy
Information related to Hire Purchase and Instalment Payment Method, Branch and Departmental Accounts, Insolvency Accounts, Royalty, Calculation of Insurance Claims
Taxation, Arithmetics
Questions related to Income Tax, GST, Related Information, Arithmetic
Part-II
Knowledge of Concepts of Computer and Information Technology and Contemporary Technology Development and Innovation in this Field
Topics
Computer and Information Technology
Hardware
Software
Operating System
Spreadsheet
E-mail
Social Networking
E-Governance
Digital Financial Tools and Applications
Internet and World Wide Web (WWW)
Future Skills and Overview of Cyber Security
Elements of Word Processing
Artificial Intelligence (AI)
Big Data Processing
Deep Learning
Machine Learning
Internet of Things (IoT)
Questions related to India’s Achievements in this Field
Part-III
General Information Related to the State of Uttar Pradesh
Topics
History
Culture
Art
Architecture
Festivals
Folk Dance
Literature
Regional Languages
Heritage
Social Customs
Tourism
Geographical Landscape and Environment
Natural Resources
Climate
Soil
Forest
Wildlife
Mines and Minerals
Economy of Uttar Pradesh
Agriculture
Industry
Business and Employment
Polity and Administration
Contemporary Events
Achievements of Uttar Pradesh in Various Fields
The Competitive Exam Mantra: Cover Every Topic, Leave Nothing Behind
Many students work hard for competitive exams, yet fail to qualify by a very small margin. Sometimes the difference is just 0.5 marks, and that tiny gap can push thousands of candidates out of the selection list.
The biggest mistake most aspirants make is not a lack of hard work—it is studying selectively.
Let’s take a simple example.
Suppose your exam is exactly 2 months (60 days) away. Out of these 60 days, keep the last 15 days exclusively for revision, mock tests, previous year questions, and self-analysis. This means you have 45 days left to complete the entire syllabus.
Now divide the complete syllabus into these 45 days and create daily targets. The goal during this period is not to become an expert in every topic. The goal is to touch every single topic mentioned in the syllabus at least once.
This is where most students make a serious mistake.
Generally, students spend more time on subjects they enjoy or topics they already understand. At the same time, they keep postponing difficult, boring, or unfamiliar topics. As a result, some portions of the syllabus remain completely untouched until the exam arrives.
Competitive exams do not reward only hard work; they reward complete syllabus coverage.
Imagine a topic that most candidates ignore because they think it is unimportant. If the exam asks even one question from that topic and you answer it correctly while others cannot, you gain an extra mark. In many competitive exams, that one mark can be the difference between selection and rejection.
Therefore, during the first 45 days:
Divide the syllabus into small daily targets.
Cover every chapter and every topic.
Do not leave any portion of the syllabus untouched.
Focus on understanding concepts rather than memorizing everything.
Prepare short notes for quick revision.
After completing the syllabus, use the final 15 days strategically:
Last 15 Days Plan
Days
Focus Area
Days 1–5
Revision of all subjects and weak topics
Days 6–10
Previous Year Question Papers and Practice Sets
Days 11–13
Full-Length Mock Tests
Day 14
Analysis of Mistakes and Quick Revision
Day 15
Final Revision, Formulae, Facts and Confidence Building
This approach ensures that when you enter the examination hall, no topic feels completely new. You may not know every answer, but you will have at least seen every area of the syllabus.
Remember, thousands of candidates prepare seriously for competitive exams. The difference often comes from the extra one or two questions that others leave because they never studied that topic.
So the mantra is simple:
Complete the entire syllabus first. Leave no topic untouched. Use the last 15 days only for revision and practice. Give yourself the chance to earn those extra marks that can change your result. Then, if luck supports your effort even a little, success becomes much more likely.
In competitive exams, consistency beats intensity, and complete syllabus coverage beats selective preparation almost every time.
📚 UPSSSC Auditor Syllabus 2026
Download the official UPSSSC Auditor & Assistant Accountant Syllabus PDF and check the latest exam pattern, subject-wise syllabus, marking scheme, and preparation tips.
