Accountant, Assistant Accountant & Other Posts

The selection process consists of a written competitive examination (Objective Type) and a Typing Test (Qualifying).

The examination will consist of 100 objective-type questions, each carrying 1 mark, related to the educational qualification of the post. There will be a negative marking of 1/4th (0.25) marks for each incorrect answer. Minimum qualifying marks are 45% for Unreserved/OBC and 35% for SC/ST categories.

The syllabus covers the following units (as per Appendix-1 and detailed on pages 22-30 of the notification):

• Unit I: Financial Accounting, Computerized Accounting, and Cost Accounting
  • Financial Accounting: Meaning, scope, principles, GST, accounting process (Journal, Ledger, Trial Balance, Final Accounts), depreciation, partnership accounts, shares, debentures, contemporary issues.
  • Computerized Accounting: Overview, database management, software usage, inventory reports. Basic computer knowledge (input/output, memory, OS, Internet, MS Office).
  • Cost Accounting: Meaning, nature, scope, objectives, cost concepts, elements of cost, costing methods (Unit, Job, Contract, Process, Operating), overheads, wage payment, inventory control, marginal costing, cost control.
• Unit II: Financial Management and Financial Statement Analysis
  • Financial Management: Nature, scope, objectives, finance functions, capital structure, cost of capital, investment decisions, financing decisions, dividend decisions, working capital management, contemporary issues.
  • Financial Statement Analysis: Meaning, nature, uses, importance of financial statements, Profit & Loss, Balance Sheet (as per Schedule III, Companies Act 2013), methods of analysis (comparative, common size, ratio analysis, funds flow, cash flow).
• Unit III: Money, Banking, and Financial Markets
  • Money & Banking: Meaning, functions, importance, kinds of money, note issue, inflation/deflation, types/functions of commercial banks, e-banking, digital payments, RBI functions, monetary/fiscal policy, credit control.
  • Financial Markets: Concepts of money/capital market, primary/secondary markets, stock exchange functions/trading, SEBI objectives/functions.
• Unit IV: Business Organization, Business Management, and Trade
  • Business Organization: Evolution, forms (public, private, global), business services, emerging modes, social responsibility, ethics, small business.
  • Business Management: Meaning, evolution, nature, significance, principles, process, functions (planning, decision-making, organizing, staffing, directing, motivation, leadership, coordination, controlling, communication).
  • Internal Trade: Meaning, types, services of wholesalers/retailers.
  • International Business: Concept, benefits, export/import trade (documents), WTO (meaning, objectives), balance of trade/payments.
• Unit V: Business Economics and Statistics
  • Business Economics: Definition, nature, scope, methodology, micro/macro economics, utility, demand/supply, consumer surplus/equilibrium, production function, cost curves, theory of exchange, forms of markets, economic growth, Uttarakhand economy overview.
  • Statistics: Nature, scope, importance, limitations, statistical investigation, data collection (primary/secondary), sampling, classification/tabulation, graphical presentation, measures of central tendency (mean, median, mode, harmonic mean, geometric mean), dispersion, skewness, correlation (simple, scatter diagram, Karl Pearson, Spearman's), index numbers, statistical organizations of Centre/Uttarakhand.
• Unit VI: Marketing Management and Business Environment
  • Marketing Management: Nature, scope, importance, concepts, marketing mix, environment, consumer behavior, segmentation, product classification, product mix, branding, packaging, labeling, product life cycle, pricing, distribution, promotion.
  • Business Environment: Concept, importance, dimensions (economic, social, technological, political, legal), demonetization, LPG policies.
• Unit VII: Auditing, Taxation, and Business Laws
  • Auditing: Meaning, objectives, principles, techniques, classification, planning, internal control/check, procedure (vouching, verification), auditor qualification/appointment/disqualification/removal/remuneration/rights/duties, types of reports, special features (cost, tax, management), recent trends.
  • Income Tax: Basic concepts, definitions, residential status, tax liability, agricultural income, exempted incomes, heads of income, set-off/carry forward of losses, clubbing of incomes, deductions, rebates, computation of taxable income/liability, TDS/TCS, online filing.
  • Goods and Services Tax (GST): Meaning, structure (CGST, SGST, UTGST, IGST), registration, taxable event, time/place of supply, computation, input tax credit, e-way bill, TDS/TCS, returns.
  • Business Laws: Indian Contract Act 1872, Sale of Goods Act 1930, Partnership Act 1932, Negotiable Instrument Act 1881, Information Technology Act 2000, Companies Act 2013, Consumer Protection Act 2019 (all with latest amendments).

Current general knowledge and latest amendments in commerce and trade related to all the above units are deemed to be included.

A qualifying Typing Test will also be conducted. Specific speed requirements are mentioned under educational qualifications for some posts (e.g., 4000 KDPH Hindi, 6000 KDPH Hindi, 7000 KDPH English).

Candidates must apply online through the official website www.sssc.uk.gov.in by the deadline of 15 August, 2026. The application process involves the following steps:

1. Step 1: Registration & Personal Details - Register using your Aadhaar number, mobile number, and email ID. Keep your email ID and password secure.
2. Step 2: Educational & Other Details - Fill in all academic and other required information accurately.
3. Step 3: Upload Photo, Signature - Upload a recent colored passport-size photograph (150w x 200H px), signature (150w x 100H px), and left-hand thumb impression (150w x 100H px) in JPG/JPEG format.
4. Step 4: Make Payment - Pay the application fee online using Credit Card, Debit Card, Net Banking, or UPI.
5. Step 5: Print Application - After successful submission and payment, print a copy of the completed application form for future reference.

Candidates are advised not to wait until the last date to avoid potential website overload. Ensure all mandatory educational qualifications and other eligibility criteria are met by the application deadline. The online application will be considered complete only when its status shows "Completed" after submission.

Applicants are required to pay the examination fee online. The fee structure is as follows:

• Unreserved / Uttarakhand Other Backward Class (OBC): ₹300.00
• Uttarakhand Scheduled Caste (SC) / Uttarakhand Scheduled Tribe (ST) / Economically Weaker Section (EWS): ₹150.00
• Uttarakhand Disabled (DIVYANG): ₹150.00
• Orphan (अनाथ): ₹00.00

Once paid, the application fee is non-refundable and non-adjustable.