Download the UPSSSC Assistant Accountant & Auditor Syllabus 2026 PDF and check the latest exam pattern, subject-wise syllabus, marking scheme, negative marking, selection process, important topics, and preparation tips for the Main Examination.
The Uttar Pradesh Subordinate Services Selection Commission (UPSSSC) has officially released the syllabus and exam pattern for the Assistant Accountant and Auditor Main Examination 2026. Candidates planning to appear for the examination should carefully review the latest syllabus before starting their preparation, as it provides a clear understanding of the topics and subjects that will be covered in the exam.
The written examination includes questions from Accountancy & Audit, Computer & Information Technology, and Uttar Pradesh General Knowledge. Since the majority of marks are allotted to accounting and auditing subjects, candidates should focus on building strong conceptual knowledge in these areas. In this article, candidates can check the complete UPSSSC Assistant Accountant & Auditor Syllabus 2026, including subject-wise topics, exam pattern, marking scheme, selection process, important preparation tips, and PDF download details.
UPSSSC Assistant Accountant & Auditor Vacancy 2026
Along with the syllabus, UPSSSC has also announced 1,829 vacancies for Assistant Accountant and Auditor posts across various government departments in Uttar Pradesh. Out of the total vacancies, 1,607 posts have been allotted for Assistant Accountant, while 222 posts are available for Auditor.
Candidates who appeared in UPSSSC PET 2025 and possess a valid score card will be eligible to apply for the Main Examination. The online application process will begin on July 14, 2026, and interested candidates can submit their applications through the official UPSSSC website.
UPSSSC Assistant Accountant & Auditor Exam Pattern 2026
The UPSSSC Assistant Accountant & Auditor Main Examination 2026 will be conducted in a single shift. The exam will consist of 100 objective-type multiple-choice questions, carrying a total of 100 marks. Candidates will be given 120 minutes (2 hours) to complete the examination.
Each correct answer will carry 1 mark, while negative marking of 0.25 marks (25%) will be applicable for every incorrect answer.
| Part | Subject | Questions | Marks |
|---|---|---|---|
| Part 1 | Audit & Final Account | 10 | 10 |
| – | Fundamentals of Accounting, Preparation of Preliminary Books of Accounts, Depreciation | 10 | 10 |
| – | Double Accounting System, Bank Reconciliation Statement, Financial Rules | 15 | 15 |
| – | RTGS, E-Banking, Use of Computers in Budget Control | 10 | 10 |
| – | Advance Accountancy | 10 | 10 |
| – | Taxation & Arithmetic | 10 | 10 |
| Part 2 | Computer & Information Technology, Contemporary Technological Developments and Innovation | 15 | 15 |
| Part 3 | General Information Related to Uttar Pradesh | 20 | 20 |
| Total | — | 100 | 100 |
Important Points:
- The examination will be conducted in offline mode (OMR-based).
- All questions will be objective-type multiple-choice questions (MCQs).
- The exam will contain 100 questions for 100 marks.
- The duration of the examination will be 2 hours (120 minutes).
- Each question carries 1 mark.
- Negative marking of 0.25 marks will be deducted for every wrong answer.
- Questions will be asked from Accountancy & Audit, Computer & Information Technology, and Uttar Pradesh General Knowledge.
- Part 1 carries the highest weightage with 65 marks, making it the most important section of the examination.
UPSSSC Assistant Accountant & Auditor Syllabus 2026
The UPSSSC Assistant Accountant Syllabus 2026 is divided into three sections: Accounting & Finance, Computer and Information Technology, and General Knowledge of Uttar Pradesh. Candidates can check the detailed section-wise syllabus below.
Part 1: Accounting, Audit & Finance
| Topic | Details |
|---|---|
| Audit & Final Account | Provision for Bad and Doubtful Debts, Preparation of Final Accounts including Adjustment Entries of Outstanding and Prepaid Expenses/Income, Income & Expenditure Account, Valuation of Stock, Introduction to Audit, Internal Audit, Comptroller and Auditor General (CAG) of India. |
| Basic Principles of Accounting, Preliminary Books of Accounts & Depreciation | Journal, Ledger, Rectification of Errors, Preparation of Preliminary Books of Accounts, Various Methods of Depreciation. |
| Double Accounting System, Bank Reconciliation Statement & Financial Rules | Double Accounting System, Preparation of Bank Reconciliation Statement (BRS), General Financial Rules, Store Purchase Rules. |
| Use of Computer in RTGS, E-Banking & Budget Control | Computer Applications, RTGS, Internet Banking, Modern Electronic and Communication Technology, Budget Control Systems. |
| Advance Accountancy | Hire Purchase System, Instalment Payment Method, Branch Accounts, Departmental Accounts, Insolvency Accounts, Royalty Accounts, Insurance Claims Calculation. |
| Taxation & Arithmetic | Income Tax, GST, Related Taxation Concepts, Arithmetic Questions. |
Part 2: Computer & Information Technology
| Topic | Details |
|---|---|
| Computer & Information Technology Concepts | Introduction to Computer and Information Technology, Hardware, Software, Operating System, Spreadsheet Applications, E-mail, Social Networking, E-Governance, Digital Financial Tools and Applications. |
| Internet & Web Technologies | Internet, World Wide Web (WWW), Online Services, Digital Communication and Related Applications. |
| Cyber Security & Future Skills | Basics of Cyber Security, Emerging Technologies, Future Skills and their Applications. |
| Word Processing & Office Applications | Elements of Word Processing, Document Creation, Editing and Related Computer Applications. |
| Modern Technologies & Innovation | Artificial Intelligence (AI), Big Data Processing, Deep Learning, Machine Learning, Internet of Things (IoT), Technological Developments and Innovations in IT. |
| India’s Achievements in IT | Questions related to India’s achievements, advancements, and innovations in the field of Computer and Information Technology. |
Part 3: Uttar Pradesh GK
| Topic | Details |
|---|---|
| History & Culture of Uttar Pradesh | History, Culture, Heritage, Social Customs, Traditions, and Tourism of Uttar Pradesh. |
| Art, Literature & Languages | Art, Architecture, Festivals, Folk Dances, Literature, and Regional Languages of the State. |
| Geography & Environment | Geographical Features, Natural Resources, Environment, Climate, Soil, Forests, and Wildlife of Uttar Pradesh. |
| Economy of Uttar Pradesh | Agriculture, Industry, Business, Employment, Economy, Mines, and Minerals of the State. |
| Polity & Administration | Political System, Governance, Public Administration, and Government Schemes related to Uttar Pradesh. |
| Current Affairs & Achievements | Contemporary Events, Recent Developments, and Major Achievements of Uttar Pradesh in various fields. |
UPSSSC Assistant Accountant Selection Process 2026
Candidates will be selected for the UPSSSC Assistant Accountant Recruitment 2026 through the following stages:
- PET 2025 Score-Based Shortlisting
- Main Written Examination
- Preparation of Merit List
- Document Verification
- Final Selection
Candidates who qualify at each stage successfully will be considered for final appointment to the Assistant Accountant and Auditor posts.
UPSSSC Assistant Accountant & Auditor Exam 2026 Preparation Tips
- Start your preparation by thoroughly understanding the latest syllabus and exam pattern.
- Focus primarily on Accountancy and Audit subjects, as they carry the highest weightage in the examination.
- Strengthen your concepts in Final Accounts, Double Entry System, Bank Reconciliation Statement, Advanced Accountancy, and Taxation.
- Prepare short notes for important accounting formulas, financial rules, and auditing concepts for quick revision.
- Do not ignore the Computer & Information Technology section, as it can be a scoring area.
- Cover important topics related to Artificial Intelligence, Cyber Security, Big Data, and Computer Fundamentals.
- Regularly study Uttar Pradesh General Knowledge, including history, geography, culture, economy, and current affairs.
- Solve previous year question papers to understand the exam pattern and important topics.
- Take mock tests regularly to improve speed, accuracy, and time management.
- Pay special attention to accuracy, as 0.25 marks will be deducted for every incorrect answer.
- Revise important topics frequently and avoid leaving revision for the last few days.
- Follow a balanced study schedule and focus on your weak areas while maintaining consistency in preparation.
Important Links
| Sarkari Syllabus | Click Here |
| UPSSSC Official Website | Click Here |
UPSSSC Assistant Accountant & Auditor Syllabus 2026- FAQs
What is the syllabus of the UPSSSC Assistant Accountant & Auditor Exam 2026?
The UPSSSC Assistant Accountant & Auditor Syllabus 2026 includes topics from Accounting, Audit, Taxation, Financial Rules, Computer & Information Technology, and General Knowledge related to Uttar Pradesh.
How many sections are included in the UPSSSC Assistant Accountant & Auditor Syllabus 2026?
The syllabus is divided into three sections: Accounting & Finance, Computer and Information Technology, and General Information related to the State of Uttar Pradesh.
Is there any negative marking in the UPSSSC Assistant Accountant & Auditor Exam 2026?
Yes, there is a negative marking of 0.25 marks (¼ mark) for every incorrect answer in the written examination.