UPSC Optional · 500 marks

Commerce & Accountancy

Financial accounting, auditing, costing, taxation, organisation theory.

Five deep-dives: syllabus, booklist, paper analysis, strategy, PYQ trends (2021–2025).

Commerce & Accountancy Guides

Five long-form articles. Read in order or jump to what you need.

What UPSC actually asked in Commerce & Accountancy, 2021–2026

96 questions across 6 years, taken from the official papers. Every one has its own page with the directive word, marks, word limit and evaluation rubric.

Paper 1
48 questions · 2400 marks total
Paper 2
48 questions · 2400 marks total

Topics that came up

Human resource management and industrial relations · Financial management and capital markets · Financial management concepts · Accounting standards, company shares, banking audit, income tax, costing methods · Accounting standards, ESOP, cost concepts, tax residence, insurance audit · Amalgamation, buyback of shares, capital gains computation · Amalgamation, cost analysis, annual value · Amalgamation, costing system, capital gains tax

Directive words used most

explain (22) · calculate (15) · discuss (14) · solve (11) · comment (6) — see the directive words guide for how each one changes the answer you should write.

Mark distribution

96 questions at 50 marks

Browse all 96 Commerce & Accountancy previous year questions →

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