UKSSC New Syllabus
for the Post of Assistant Accountant
Uttarakhand Sahayak Lekhakar Exam Syllabus 2026
Uttarakhand Subordinate Service Selection Commission (UKSSC)
Total no. of questions: 100
Maximum Marks :100
In this Post, We are going to discuss about UKSSSC Uttarakhand Assistant Accountant Syllabus. This UKPSC Assistant Accountant exam is conducted every year by Uttarakhand Government.
This Exam is conducted into two medium - Hindi Medium and English Medium.
Hindi Medium exam is known as UKSSSC Uttarakhand Sahayak Accountant Exam and English Medium Exam is know as UKSSSC Uttarakhand Assistant Accountant Exam. Scroll below to get UKSSSC Uttarakhand Sahayak Lekhakar Syllabus and UKSSSC Uttarakhand Assistant Accountant syllabus.
Section A (Commerce and Management)
Unit - I: Financial Accounting and Computerised
Accounting
Financial
Accounting
Meaning and Scope of Accounting; Accounting
Principles, Accounting Equations, Conventions and Postulates, Double Entry
System of Accounting; Basic knowledge of Accounting Standards, Basic Accounting
Terminologies, Concept of Capital and Revenue Expenditure, Accounting Process-
Journal, Ledger, Subsidiary Books, Trial Balance and Rectification of Errors;
Bank Reconciliation Statement, Depreciation Accounting, Provisions and
reserves, Bills of Exchange, Preparation of Final Accounts of Sole Trader with Adjustments,
Accounting for Non-Profit Organizations, Partnership Accounts: Admission,
Retirement, Death and Dissolution; Issue, Forfeiture and Reissue of Shares,
Issue and Redemption of Debentures, Issue of Bonus Shares, Stock Splits and Buy
Back of Shares, Introduction of GST, Contemporary issues in Accounting.
Computerised
Accounting
An Overview of Computerized Accounting System and
Accounting usage in Data Base Management System; Use of Computer Software in
Accounting and generating various inventory reports for managerial decision
making. Basic knowledge of Computer: Devices: Input and Output devices; Memory:
Primary, secondary and auxiliary memory; Operating system, Internet; MS Office-
Word, Excel and PowerPoint.
Unit - II: Financial Management and Financial
Statement Analysis
Financial
Management
Nature, Scope, Objectives and Significance of
Financial Management, Finance Functions, Capitalization and Theories of Capital
Structure, Cost of Capital, Investment Decisions, Financing Decisions and
Dividend Decisions, Working Capital Management, Contemporary issues in
financial management.
Financial
Statement Analysis
Financial statements of a Company: Meaning, Nature,
Uses and importance of financial Statement. Statement of Profit and Loss and
Balance Sheet in prescribed form with major headings and sub headings (as per
Schedule III to the Companies Act, 2013). Financial Statement Analysis:
Meaning, Significance Objectives, importance and limitations, Tools for
Financial Statement Analysis: Comparative statements, common size statements,
Ratio analysis: Meaning, Objectives, Advantages, classification and computation
of various accounting ratios, Cash flow analysis.
Unit - III: Money, Banking and Financial Markets
Money and Banking
Meaning, Functions, Importance and Kinds of Money,
various methods of Note Issue with particular reference to their working in
India; Inflation and Deflation, Definition of Banking, Types and Function of
Commercial Banks; e-banking, digital payments, RBI- Functions, Instruments of
Monetary and Fiscal Policy, Main features of Monetary Policy since
Independence; Critical study of Credit Control.
Financial Markets
Financial Markets: Concept, Money Market: Concept,
Capital market and its types (primary and secondary), Stock Exchange-Functions
and trading procedure, Securities and Exchange Board of India (SEBI) -
objectives and functions, Contemporary issues of financial markets.
Unit - IV: Business Organization, Management and
Trade
Business
Organization
Evolution and Fundamentals of Business, Forms of
Business organizations, Public, Private and Global Enterprises, Business
Services, Emerging Modes of Business, Social Responsibility of Business and
Business Ethics, Small Business and Enterprises.
Business Management
Meaning, nature, significance and process of
Management, Planning, Decision-Making, Organizing, Staffing, Organizational Structure,
Directing, Motivation and Leadership, Coordination, Controlling, and
Communication- Meaning, Types, process and barriers.
Internal Trade
Meaning and types, services rendered by a
wholesaler and a retailer, Types of retail trade, Large scale retailers.
International
Business
Concept and benefits, Export trade – Meaning and
procedure, Import Trade - Meaning and procedure, Documents involved in
International Trade; Indent, Letter of credit, shipping order, shipping bills,
World Trade Organization (WTO) meaning and objectives, Contemporary issues of
Internal Trade and International Business.
Unit - V: Business Economics and Statistics
Business Economics
Definition, Nature, Scope and Methodology of
Economics, Micro and Macro Economics. Measurements of Utility, Law of
Diminishing Marginal Utility, Law of Equi-Marginal Utility, Demand Schedule and
Curves, Elasticity of Demand, Methods of Measurement of Elasticity of Demand
and Elasticity of Supply, Consumer Surplus, Consumer's Equilibrium-
Indifference Curve Analysis. Production function and returns to factor,
Different Concept of Cost of Production, SAC, LAC Curves, Theory of Exchange,
Forms of markets and market equilibrium under perfect competition, Concept of
Economic Growth and Development; Meaning and Measurement of National and State
Income, Employment and Balance of payments, an overview of Economy of
Uttarakhand, Contemporary Issues in Economics.
Statistics
Nature, Scope, Importance and Limitations of
Statistics, Statistical Investigation: Planning a Statistical Investigation,
Methods of Collecting Primary and Secondary Data, Principles and Methods of
Sampling; Methods of Classification and Tabulation, Graphical Presentation of
Data and its Interpretation. Measures of Central Tendency- Uses, Limitation and
Calculations of various Averages: Arithmetic Mean, Median, Mode, Harmonic Mean
and Geometric Mean, Dispersion and Skewness: Various Measures; Correlation:
Simple Correlation, Scatter Diagram, Karl Pearson's Correlation, Spearman's
Rank Correlation, Index Number, Statistical Organizations of Centre and
Uttarakhand.
Unit - VI: Marketing Management and Business
Environment
Marketing
Management
Nature, scope and importance of marketing,
Marketing concepts, Marketing Mix, Marketing Environment, Consumer Behaviour, Marketing
Segmentation, Product Classification, Concept of product mix, Branding,
Packaging, Labelling, Product life cycle, Pricing, Factors affecting price of a
product, Pricing policies, Distribution channels, Promotion and its types,
Contemporary issues in Marketing.
Business
Environment
Concept and importance, Dimensions of Business
Environment - Economic, Social, Technological, Political and Legal,
Demonetization- concept and features, appraisal of LPG Policies, Consumer
Protection: Concept and importance, The Consumer Protection Act, 2019,
Contemporary issues in business environment.
*Current general knowledge and latest amendments in
commerce and trade related to all the above units is deemed to be included.
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Also Read: UKSSSC Uttarakhand Assistant Accountant Syllabus Notes (MCQs)
1. Book Keeping and Accountancy MCQs
5. Financial Management MCQs
8. Business Regulatory Framework MCQs
10. Fundamentals of Economics MCQs
11. Business Management MCQs
13. Money, Banking and Financial Institutions MCQs
14. Business Communication MCQs
Also Read: UKPSC Assistant Accountant Exam Solved Question Papers [English Medium]
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