UPSC Commerce & Accountancy 2025

Answer each of the following questions in about 150 words: (a) Discuss the key points that an Auditor would take into consideration while auditing the books of accounts of an insu…

From the following Trial Balance and other additional information furnished by AGN Ltd., prepare the Balance Sheet as at 31st March, 2025 as required by Schedule-III Division-I of…

(a) Explain in brief the deductions that are expressly allowed in computing the income from business under the Income-tax Act, 1961. 15 (b) Harish sold jewellery on 15th June, 202…

(a) State the duties of an Auditor with regard to payment of dividend. Discuss the audit procedure to be followed by the Auditor in respect of checking of payment of dividend. 6+9…

Answer each of the following questions in about 150 words : 10×5=50 (a) Explain the concept of optimal capital structure. How does a company decide on the right mix of debt and eq…

(a) Define and explain the concept of merger, takeover and amalgamation. What leads to the failure of a merger or an acquisition? How should a company ensure that merger or acquis…

(a) As a Financial Manager of an engineering company, you are required to compute the weighted average cost of capital of the company using (1) Book-value weights and (2) Market-v…

(a) Explain the structure of Indian financial system. Discuss the emerging role of RBI in the changing global scenario in this 21st century. (15 marks) (b) A plant with a life of…

Answer each of the following questions in about 150 words: (a) Relationship between quality work life (QWL) and organisational performance. (10 marks) (b) Determinants of Personal…

(a) "Organisational design is not merely about structure, but about strategically aligning people, processes, and objectives in an ever-changing environment." Discuss. (20 marks)…

(a) Explain the different leadership styles commonly found in organisations. Evaluate how such leadership styles can influence employee motivation, performance and organisational…

(a) How do different sources of power influence the formal and informal power structures within an organisation, and what are the implications for leadership effectiveness and eth…

Answer each of the following questions in about 150 words: (a) Job evaluation and internal equity (10 marks) (b) Impact of traditional job specifications (10 marks) (c) Impact of…

(a) "Performance appraisal is not merely for appraisal but is for accomplishment and improvement of performance." Elaborate. (10 marks) (b) "Workers' participation democratises wo…

(a) What is the role of International Labour Organisation (ILO) and how has it influenced labour and social policies in India ? Elaborate. (20 marks) (b) Define recruitment. Descr…

(a) What should be done to improve the work culture in our country ? Give suitable suggestions. (10 marks) (b) Define trade union. What are the challenges faced by trade unions in…