The Uttar Pradesh Subordinate Services Selection Commission (UPSSSC) recently announced a significant recruitment drive for the posts of Auditor (Lekha Parikshak) and Assistant Accountant (Sahayak Lekhakar). This opportunity targets candidates who have cleared the Preliminary Eligibility Test (PET) 2023, making it a specialized “Main Exam” for those with a commerce background. With 1,828 vacancies spread across various departments like the Directorate of Internal Audit and the U.P. State Legal Services Authority, the competition is expected to be focused and intense.
The UPSSSC Auditor and Assistant Accountant Examination is a state-level competitive exam conducted by the Uttar Pradesh Subordinate Services Selection Commission (UPSSSC) to recruit qualified candidates for financial and accounting positions in various government departments of Uttar Pradesh. This examination is aimed at selecting individuals with a strong foundation in commerce, accountancy, and financial rules who can efficiently handle auditing, budgeting, taxation, and record-keeping responsibilities. The posts of Auditor and Assistant Accountant play a crucial role in ensuring financial transparency, accuracy of accounts, and proper utilization of public funds within government offices.
The selection process primarily includes a written examination that tests candidates’ knowledge of accounting principles, auditing, computer and IT awareness, and general information related to Uttar Pradesh. Due to the limited number of vacancies and the technical nature of the syllabus, the competition level remains high. Success in this exam requires conceptual clarity, consistent practice, and a thorough understanding of government accounting procedures and financial regulations.
UPSSSC Auditor and Assistant Accountant Recruitment Overview Table
| Feature | Details |
| Notification No. | 03-Exam/2024 |
| Total Vacancies | 1,828 Posts (Assistant Accountant: 1,619; Auditor: 209) |
| Application Period | 20-02-2024 to 11-03-2024 |
| Selection Basis | PET 2023 Score + Written Main Exam |
| Mandatory Qualification | Bachelor’s in Commerce (B.Com) OR PG Diploma in Accountancy |
| Additional Requirement | ‘O’ Level Diploma in Computer Operation |
| Age Limit | 21 to 40 years (as of July 1st of the recruitment year) |
| Application Fee | ₹25 (Processing Fee for all categories) |
UPSSSC Auditor and Assistant Accountant Exam Pattern
| Exam Component | Details |
| Examination Type | Written Examination |
| Number of Shifts | Single Shift |
| Total Questions | 100 Objective-Type Questions |
| Exam Duration | 120 Minutes (2 Hours) |
| Question Type | Objective (MCQ) |
| Negative Marking | Yes |
| Negative Marking Scheme | 25% (1/4 mark deducted for each wrong answer) |
UPSSSC Auditor and Assistant Accountant Syllabus
Part 1: Commerce, Accountancy, and Taxation (65 Marks)
This section carries the highest weightage and focuses on core professional knowledge.
| Subject | Detailed Topics & Curriculum |
| i. Auditing & Final Accounts | Provisions for Bad and Doubtful Debts; Adjustment entries for Outstanding and Prepaid Income/Expenditure; Valuation of Stock; Introduction to Auditing and Internal Audit; Introduction to the Comptroller and Auditor General (CAG) of India. |
| ii. Accounting Principles & Depreciation | Fundamental principles of accounting; Preparation of preliminary books of accounts; Journal and Ledger maintenance; Rectification of errors; Various methods of Depreciation. |
| iii. Double Entry System & Rules | Knowledge of Double Accounting System; Preparation of Bank Reconciliation Statements (BRS); General Financial Rules; Knowledge of Store Purchase Rules. |
| iv. IT in Banking & Budgeting | Use of computers in Budget Control; RTGS and Internet Banking; Modern electronic and communication technology applications in financial management. |
| v. Advance Accountancy | Hire Purchase and Instalment payment methods; Branch and Departmental accounts; Insolvency accounts; Royalty; Calculation of insurance claims. |
| vi. Taxation & Arithmetic | General information related to Income Tax and GST; Questions based on Arithmetic. |
Part 2: Computer and Information Technology (15 Marks)
This section tests your digital literacy and awareness of modern technological innovations.
| Category | Topics Covered |
| Foundations | Introduction to Computer and IT; Hardware and Software components; Operating Systems. |
| Applications | Word Processing elements; Spreadsheets; E-mail and Social Networking; E-governance; Digital Financial Tools and their applications. |
| Web & Security | Internet and World Wide Web (WWW); Overview of Cyber Security; Future Skills. |
| Modern Tech | Artificial Intelligence (AI); Big Data Processing; Deep Learning and Machine Learning; Internet of Things (IoT); India’s achievements in IT. |
Part 3: General Information of Uttar Pradesh (20 Marks)
This section evaluates your specific knowledge regarding the state of Uttar Pradesh.
| Theme | Areas of Study |
| Culture & History | History, Culture, Art, and Architecture; Festivals, Folk Dance, Literature, and Regional Languages; Heritage and Social Customs. |
| Geography | Geographical Landscape and Environment; Natural Resources, Climate, Soil, Forests, and Wildlife; Mines and Minerals. |
| Economics & Admin | Economy of UP; Agriculture, Industry, Business, and Employment; Polity and Administration. |
| Current Affairs | Contemporary events and achievements of Uttar Pradesh in various fields. |
Preparation Strategy
Phase 1: Core Commerce Mastery
| Subject | Focus Areas | Action Plan |
| Accountancy | Journal entries, BRS, & Depreciation. | Solve 20 numerical problems daily on BRS and Rectification. |
| Auditing | CAG functions & Internal Audit. | Read the “Companies Act” sections related to auditing and CAG. |
| Taxation | GST slabs & Income Tax heads. | Create a one-page “cheat sheet” for tax rates and basic GST rules. |
Phase 2: Technical & Regional Awareness
| Subject | Focus Areas | Action Plan |
| Computer/IT | AI, IoT, & Cyber Security. | Focus on “O” Level standard theory; practice Excel shortcuts. |
| UP GK | UP Budget, Culture, & Geography. | Read a dedicated UP Year Book; follow current affairs specific to the state. |
Phase 3: Final Drill
| Activity | Benefit | Recommendation |
| PYP Analysis | Understands difficulty level. | Solve at least 5 years of previous UPSSSC commerce papers. |
| Mock Tests | Improves time management. | Take 2 full-length mocks per week to adjust to the 120-minute limit. |
| Revision | Enhances retention. | Dedicate the last 15 days exclusively to revising self-made notes. |
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