UPSC EPFO & APFC Accounting and Auditing Syllabus

UPSC EPFO (General Accounting Principles) and APFC (Accounting and Auditing) Syllabus

Syllabus of UPSC EPFO - Enforcement Officer/Accounts Officer 

The syllabus of the Test broadly comprises the following topics :- 

• General English- To evaluate candidate’s understanding of English language & workman – like use of words. 
• Indian Freedom Struggle. 
• Current Events and Developmental Issues. 
• Indian Polity & Economy. 
• General Accounting Principles. 
• Industrial Relations & Labour Laws.
• General Science & knowledge of Computer applications. 
• General Mental Ability & Quantitative Aptitude. 
• Social Security in India.  

Syllabus of UPSC APFC - Assistant Provident Fund Commissioner

The syllabus of the test broadly comprises the following topics: 

• General English- To evaluate a candidate’s understanding of English language & workman–like use of words. 
• Indian Culture, Heritage & Freedom Movements & Current Events 
• Population, Development and Globalization (d) Governance and Constitution of India 
• Present Trends in Indian Economy 
• Accounting and Auditing
• Industrial Relations and Labour Laws
• Insurance 
• Basic Knowledge of Computer Applications
• General Science 
• Elementary Mathematics, Statistics and General Mental Ability. 
• Social Security in India. 

Above is the broadly said syllabus of UPSC EPFO and APFC. The notification issued by UPSC does not clearly specify the detailed syllabus of each and every topics.

Also the syllabus contains few topics which is not common for other competitive examinations. One such topic is General Accounting Principles (for UPSC EPFO) and Accounting and Auditing (for UPSC APFC).

So, without the knowledge of detailed syllabus of such topics, students get confused about what to read.

So, on the basis of the analysis done on the previous year questions, below is the probable detailed syllabus of General Accounting Principles for UPSC EPFO (EO/AO).

Syllabus of General Accounting Principles

1. Basics of Accounting and Book Keeping 
2. Accounting terms
3. Accounting principles
4. Accounting Standards, Indian Accounting Standards and IFRS
5. Accounts classification and vouchers
6. Journals, ledgers and trial balance
7. Subsidiary books including cashbook
8. Bank reconciliation statement
9. Rectification of errors
10. Inventory and insurance
11. Bills of exchange
12. Depreciation
13. Provisions, reserve and share capital
14. Shares and debentures including redemptions
15. NPO
16. Financial statements including company account
17. Ratio analysis
18. Consignment
19. Joint venture
20. Partnership
21. Branch accounting
22. Departmental accounting 
23. Misc. topics

Syllabus of Accounting and Auditing

For Accounting Section -

1. The above said syllabus of General Accounting Principles for Accounting section

For Audition Section -

1. Nature of Auditing
2. Basic concepts of auditing
3. Preparation and process of an audit
4. Internal controls
5. Vouching controls
6. Misc. topics

Notes on other subjects 

Ancient History

Medieval History

Modern History

Art & Culture

Polity

Geography

Economy

International Relations

Society

Ethics

Optional Subject 

Public Administration

Note - This is my Vision IAS Notes (Vision IAS Class Notes) and Ashutosh Pandey Sir's Public Administration Class notes. I've also added some of the information on my own. 

Hope! It will help you to achieve your dream of getting selected in Civil Services Examination 👍