UPSC Commerce & Accountancy 2026

Answer the following questions in about 150 words each : (a) What is Profit-Volume ratio ? How does it help in Profit planning ? Explain with suitable examples. (10 marks) (b) Dis…

(a) X ltd. and Y ltd. agreed to amalgamate and form a new company Z ltd. which will take over all the assets and liabilities of the two companies. In the case of X ltd., the asset…

(a) Mr. A of Agra submits the following particulars of his let out residential house : (A) Rent received for house as well as for various amenities provided to the tenant. Amount…

(a) The financial position of a firm as on 31st March 2024 and 2025 was as follows : Particulars | 31.3.2024 | 31.3.2025 ₹ | ₹ I. Equity and Liabilities Shareholders' Funds : Shar…

Answer each of the following questions in about 150 words : (a) Explain the CAPM approach for computing the cost of equity. Discuss the merits and demerits of the approach. (10 ma…

(a) Discuss the monetary policy of the Reserve Bank of India over the years. Explain the tools of monetary policy available with the Reserve Bank of India. (20 marks) (b) The foll…

(a) Using the following information, complete the Balance Sheet given below : Total Debt to Net worth – 0·5 : 1 Turnover of total assets (based on year end sales figure) – 2 Gross…

(a) “Investing in securities through mutual funds is a better choice than direct investment” — explain the statement. Also discuss the types of mutual funds prevalent in India. (2…

Answer each of the following questions in about 150 words : (a) “Technological environment is considered dynamic.” Comment. (10 marks) (b) Explain the concept of organisational go…

(a) Explain the various types of organisational culture. (10 marks) (b) Define organisational design. Explain in detail the salient features of organisational design that managers…

(a) What is formalisation? Discuss its role in achieving organisational efficiency and mention the potential challenges of high formalisation. (20 marks) (b) Differentiate between…

(a) “Transactional analysis provides a useful but limited framework for understanding organisational communication.” Comment. (20 marks) (b) Analyse the role of modern leadership…

Write on the following in about 150 words each : (a) Paradoxes in Human Resource Management (HRM) (10 marks) (b) Technological innovations and employees’ retention (10 marks) (c)…

(a) “Job rotation, job enlargement and job enrichment are merely attempts by managers to avoid individuals at work.” Comment. (20 marks) (b) Explain the sources of conflict at the…

(a) “Many of the industrial conflicts have their roots in communication gap between management and workers.” Discuss the statement and also give its solution. (20 marks) (b) How w…

(a) “Over the last few decades, the relationships between workers and management have considerably changed.” Comment. (10 marks) (b) “High labour turnover is a symptom of weakness…