CAG Auditor & Accountant Syllabus 2022: Download Topic Wise Syllabus PDF

CAG Auditor & Accountant Syllabus 2022: Download Topic Wise Syllabus PDF

ByNeha Dhyani  |  Updated on: Apr 22, 2021
CAG Recruitment 2021 Vacancies has been released for 10,811 auditor and accountant posts. Apply online at

CAG Recruitment Syllabus & Exam Pattern 2021 Official Details

CAG Auditor and Accountant Syllabus 2021: Before starting your preparation you are advised to check the detailed exam pattern and syllabus. The Comptroller and Auditor General of India (CAG) has released the Auditor and Accountant detailed exam pattern and syllabus. The CAG Syllabus & Exam Pattern for Auditor and Accountant is the same. There is only one paper in which only one subject is asked.

Interested candidates can check the selection process, exam pattern, subject-wise syllabus in the article. You can use the exam pattern and syllabus in strategizing your preparation for the exam based on the syllabus and exam pattern.

CAG Auditor & Accountant Selection Process 2021

The CAG selection process for auditor and accountant posts is very simple. The candidates are selected based on a one-day exam. Only one subject, financial accounting, is asked in the exam. The merit list is prepared based on the candidate's performance in the written exam. Check the various aspects of the selection process for the CAG Auditor and Accountant exam below.

CAG Auditor & Accountant Exam Pattern 2021

The Auditor and Accountant exam have only one subject: Financial Accounting. Candidates will be asked 100 questions for 200 marks. The exam will have multiple choice objective-type questions.





Financial Accounting



2 hours




2 hours

Important Points:

  • The questions will be multiple-choice questions. Only one of the given options will be correct.
  • The time duration of the Paper is 120 minutes.
  • There is a negative marking of 0.25 marks for each wrong answer.

CAG Auditor & Accounting Syllabus 2021

After going through the exam pattern you must check the syllabus of the CAG Auditor and Accountant exam for financial accounting. You can check the list of topics notified by CAG.

Check the important topics of financial accounting asked in the auditor & accounting exam.


Important Topics

Financial Accounting

  • Nature and scope
  • Basic Concepts and Conventions
  • Limitations of Financial Accounting
  • Accepted Accounting Principles

Basic concepts of accounting

  • Single and double entry
  • Books of Original Entry
  • Ledgers
  • Bank Reconciliation
  • Journal
  • Trial Balance
  • Rectification of Errors
  • Depreciation Accounting
  • Manufacturing, Trading, Profit & Loss Appropriation Accounts
  • Balance Sheet
  • The distinction between Capital and Revenue Expenditure
  • Valuation of Inventories
  • Non-profit organizations Accounts
  • Receipts and Payments and Income & Expenditure Accounts
  • Bills of Exchange
  • Self Balancing Ledgers

Basic Concept of Economics and Introduction to Microeconomics

  • Definition
  • Scope and Nature of Economics
  • Central problems of an economy
  • Methods of economic study
  • Production possibilities curve

Theory of Demand and Supply

  • Meaning and determinants of demand,
  • Price, income, and cross elasticity.
  • Law of Demand and Elasticity of demand,
  • Meaning and determinants of supply,
  • Theory of consumer’s behavior-Marshallian approach
  • Indifference curve method,
  • Law of Supply and Elasticity of Supply.

Theory of Production and Cost

  • Meaning and Factors of production.
  • Laws of production
  • Law of variable proportions and Laws of returns to scale.

Indian Economy

  • Nature of the Indian Economy
  • Role of different sectors-Role of Agriculture, Industry and Services-their problems and growth
  • Population-Its size, rate of growth, and its implication on economic growth
  • National Income of India-Concepts of national income, Different methods of measuring national income
  • Poverty and unemployment- Absolute and relative poverty, types, causes, and incidence of unemployment
  • Infrastructure-Energy, Transportation, Communication

Economic Reforms in India

  • Economic reforms since 1991
  • Liberalization
  • Globalization
  • Privatization
  • Disinvestment

CAG 2021 Exam: Important Points

Check all the important details of CAG Auditor and Accountant posts in the table below.




Comptroller and Auditor General of India (CAG)


Auditor and Accountant 




Central Govt. Job


Pan India

Pay Level

Level 5

Selection Process

Written Exam

Official Website

CAG Syllabus & Pattern FAQs

  • The selection process of CAG involves a written exam only.

  • Candidates will get 120 minutes for a Paper on financial accounting.

  • There is only one subject in CAG Auditor and Accountant exam.

  • There are 100 questions in the CAG Auditor and Accountant exam.

  • No, the Comptroller and Auditor General of India (CAG) has not made any changes in the Auditor and Accountant exam.

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