UPSC Commerce and Accountancy Syllabus
By Balaji
Updated on: March 31st, 2023
UPSC Commerce and Accountancy Syllabus cover a wide range of topics that help the candidates to solve the problems faced by businesses and the government. The included topics in the Commerce and Accountancy Optional Syllabus are accounting, auditing, cost accounting, financial markets, financial management, taxation, human resource management, etc. Out of a total of 48 subjects, Commerce is one of the subjects that candidates can opt for in the Mains examination. UPSC Commerce and accountancy syllabus would feel relevant to the candidates with a commerce background or chartered accountants.
The UPSC Commerce syllabus is formulated in such a way as to test the conceptual understanding of candidates about tax and accounting, and the practical application of concepts to real-life situations faced by individuals, businesses, and government. Below we have mentioned the direct link for the Commerce and Accountancy Optional Syllabus PDF, some of the best books, and preparation strategies to ace this paper.
Table of content
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1. UPSC Commerce and Accountancy Syllabus
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2. UPSC Commerce and Accountancy Syllabus PDF
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3. Commerce and Accountancy Optional Syllabus Paper 1
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4. UPSC Commerce and Accountancy Syllabus Paper 2
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5. How to Prepare UPSC Commerce and Accountancy Syllabus?
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6. Best Books for Commerce Optional UPSC
UPSC Commerce and Accountancy Syllabus
Like other optional subjects, each paper of the Commerce and Accountancy Optional Syllabus carries 250 marks and a total of 500 marks. Candidates who have chosen this subject out of 48 must devise a full-proof plan to cover the entire Syllabus of Commerce and Accountancy Optional for UPSC on time.
Before gearing up for the preparation, candidates should know the complete syllabus. Being familiar with the topics would help them to figure out a strategic approach to crack this paper. But before that, check out the structure of the UPSC commerce and accountancy syllabus tabulated here:
| UPSC Commerce and Accountancy Syllabus | Topics | Marks |
| Paper 1 | UPSC Accountancy Optional Syllabus: Accounting and Finance, Accounting, Taxation & Auditing | 250 |
| Paper 2 | UPSC Commerce Syllabus: Organisation Theory and Behaviour, Human Resource Management and Industrial Relations Organisation Theory and Behaviour | 250 |
UPSC Commerce and Accountancy Syllabus PDF
The PDF of Commerce and accountancy optional syllabus is released along with the UPSC Prelims and Mains syllabus. It is recommended to keep the syllabus PDF handy while preparing for the subject so that no topic is missed.
- UPSC Commerce and Accountancy Syllabus PDF (English)
- Commerce and Accountancy Optional Syllabus in Hindi
Check the detailed syllabus of Papers 1 and 2 of Commerce and Accountancy in UPSC Mains Optional below.
Commerce and Accountancy Optional Syllabus Paper 1
Syllabus of Commerce and Accountancy Optional for UPSC Paper 1 contains more practical questions, and one can fetch good marks with regular practice. In addition, candidates will have to focus on theory-based questions as most of the compulsory questions will be theory-based. If you look at paper 1 of the UPSC commerce and accountancy syllabus closely, you will find out that the level of this paper is the same as B.com Hons or CA Inter. Therefore you need to follow books of that particular level.
UPSC Commerce and Accountancy Syllabus Paper 2
On the other hand, questions from the UPSC commerce and accountancy syllabus in Paper 2 will be theoretical. That’s why candidates must build a solid foundation, and clear all the basics to ace Paper 2 of the UPSC commerce syllabus.
How to Prepare UPSC Commerce and Accountancy Syllabus?
To fetch good marks on the UPSC Mains paper, it is crucial to score well on the optional papers. Therefore, candidates who have opted for Commerce and Accountancy as their optional subject in the Mains must check the following tips and strategies to cover the UPSC Commerce and Accountancy syllabus efficiently.
- Mind map the syllabus – Every candidate should first go through the complete commerce and accountancy optional syllabus and print those topics in mind. It will help them to avoid unnecessary topics and study efficiently.
- Practice UPSC previous year question papers – They must go through the previous year’s question papers carefully as, a lot of time, the questions are repeated in different ways.
- Revise and Practice – They need to revise the theory part of both paper 1 and paper 2, stick to the UPSC commerce and accountancy syllabus, and cover each topic. Additionally, it would be best if they practiced the diagrams and flowcharts properly.
- Make comprehensive notes that are to the point, and ensure not to write long sentences.
Best Books for Commerce Optional UPSC
Below we have mentioned the best books for covering the UPSC commerce and accountancy syllabus.
Books for Paper 1 of Commerce and Accountancy Optional Syllabus:
- Fundamentals of Corporate Accounting – J.R.Monga
- Fundamentals of Management Accounting – Anthony & Welsch
- Systematic Approach to Income Tax – Girish Ahuja
- Financial Management – R. P. Rustagi
- Indian Financial System – Y.Khan
Books for Paper 2 of UPSC Commerce and Accountancy Syllabus:
- Organisation Theory & Behaviour – B.P Singh & T.N. Chabra
- Human Resource Management – C.B Gupta
- Industrial Relations in Indian Enterprises – R.S. Dwivedi
- Dynamics of Industrial Relations – C.B. Mamoria, Satish Mamoria & S.V. Gankar
- Industrial Relations – T.N. Chhabra & R.K. Suri
Other Optional Subjects Syllabus apart from UPSC Optional Commerce and Accountancy Syllabus are given below.
