CBSE Group A B C Exam Date 2025 for 124 Post

The UPSSSC Assistant Accountant and Auditor exam follows a specialized syllabus designed to test both core commerce proficiency and state-specific general knowledge. The exam is objective-based and consists of 100 questions to be completed in 2 hours.

UPSSSC Assistant Accountant Exam Pattern

The selection process is based on the Mains written exam score, with candidates shortlisted via their UP PET scores.

Detailed Syllabus Breakdown

Part 1: Commerce and Accounting (65 Marks)

This is the most critical section and is further divided into specific sub-topics:

• Audit & Final Accounts (10 Marks): Introduction to Audit, Internal Audit, Preparation of Final Accounts with adjustment entries (Outstanding/Prepaid), Valuation of Stock, and roles of the Comptroller and Auditor General of India (CAG).
• Fundamentals of Accounting (10 Marks): Knowledge of Journal, Ledger, Rectification of Errors, and various Methods of Depreciation.
• Double Accounting System & Financial Rules (15 Marks): Double Entry System, Bank Reconciliation Statements (BRS), General Financial Rules, and Store Purchase Rules.
• Banking & Budgeting (10 Marks): Information on RTGS, Internet Banking, use of computers in Budget Control, and modern electronic communication.
• Advanced Accountancy (10 Marks): Hire-purchase and Installment payment methods, Branch and Departmental accounts, Insolvency accounts, Royalty, and Insurance claims.
• Taxation & Arithmetic (10 Marks): Questions related to Income Tax, GST, and basic Arithmetic calculations.

Part 2: Computer & IT Knowledge (15 Marks)

This section focuses on modern technology and basic computer literacy:

• Hardware & Software: Operating systems (Windows/Linux) and basic hardware components.
• MS Office: Deep knowledge of Word Processing, Spreadsheets (Excel), and Powerpoint.
• Modern Tech: Artificial Intelligence (AI), Big Data, Machine Learning, Deep Learning, and Internet of Things (IoT).
• Digital Tools: E-governance, Digital Financial Tools, Cyber Security, and Future Skills.

Part 3: General Information of Uttar Pradesh (20 Marks)

This part tests your knowledge of the state:

• History & Culture: Art, architecture, festivals, folk dances, and literature of UP.
• Geography & Environment: Climate, soil, forests, wildlife, and natural resources.
• Polity & Economy: Administration structure, major industries, and agriculture in the state.
• Current Achievements: Recent developments and achievements of Uttar Pradesh in sports, science, and technology.

Important Exam Guidelines

• Negative Marking: There is a penalty of $0.25$ marks (1/4th) for every incorrect answer.
• Level of Difficulty: The accounting sections are generally based on the B.Com (Bachelor of Commerce) graduation level.
• Medium: The paper is available in both Hindi and English.

The cutoff for the UPSSSC Assistant Accountant and Auditor exam is released in two distinct stages: first, the PET Cutoff (to shortlist candidates for the Mains exam) and second, the Mains Written Exam Cutoff (for Document Verification).

Given the current date in 2026, the data reflects the most recent 1828-post recruitment cycle.

1. PET Shortlisting Cutoff (Finalized)

For the 1828 vacancies advertised under Advt. No. 03-Exam/2024, UPSSSC shortlisted 5,169 candidates based on their PET 2023 scores.

• Criteria: Because of the technical requirement (B.Com + O-Level), the competition is significantly lower than general posts like Lekhpal.
• The “Zero or More” Rule: Most candidates with a positive non-zero normalized score (typically above 0 marks) were shortlisted due to the 15-times-vacancy rule and the specific eligibility criteria limiting the applicant pool.

2. Mains Exam Expected/Actual Cutoff (Out of 100)

Based on the exam conducted in early 2025, the cutoff for Document Verification (DV) generally falls within the following ranges. These scores are out of the 100-mark written test:

[!NOTE]

These ranges are influenced by the high weightage (65 marks) given to core Commerce and Audit subjects, which often results in moderate average scores compared to general GS-based exams.

3. Factors Affecting Your Selection

1. Specialization: The requirement for an “O” Level certificate or equivalent is a major filter. Even if you score above the cutoff, you must have the valid certificate as of the application deadline.
2. Negative Marking: Remember the $0.25$ marks deduction for wrong answers. Candidates who maintain high accuracy in the Audit and Advanced Accounting sections typically secure higher ranks.
3. Vacancy Type: The “Special Selection” seats (reserved for SC/ST/OBC) often have a lower cutoff than the “General Selection” seats.