UPSC Civil Services Main 2024 Commerce & Accountancy Paper I PDF

Central Government Jobs Administrative / Civil Services 2024

  • Year 2024
  • Conducted By UPSC
  • Questions 8
  • Maximum Marks 250
  • Duration Three Hours
  • Languages Hindi & English

Exam Details

Detail Information
Examination Civil Services (Main) Examination
Year 2024
Conducting Body UPSC
Paper Commerce and Accountancy Paper - I
Subject Commerce and Accountancy
Duration Three Hours
Maximum Marks 250
Number of Questions 8
Question Type Mixed

This is the Commerce and Accountancy Paper I from the UPSC Civil Services (Main) Examination 2024. The paper is designed to test candidates' knowledge in commerce and accountancy, with a total of 250 marks to be completed within three hours. It comprises eight questions divided into two sections, requiring candidates to answer five questions in total, including compulsory questions 1 and 5, and at least one from each section. This paper is crucial for aspirants aiming for administrative roles through the prestigious Civil Services exam.

Major Topics Covered

  • Accounting Standard-7
  • AS-7
  • Right Shares
  • Bonus Shares
  • Audit of Banking Companies
  • Income Tax Act, 1961
  • Income from House Property
  • Fair Rent
  • Annual Rent
  • Job Costing
  • Process Costing

Why This Paper is Important

  • Useful for Civil Services (Main) Examination preparation
  • Helps understand the latest exam pattern
  • Useful for practice and self-assessment
  • Covers frequently asked General Studies topics
  • Helpful for analysing question trends

Related Resources

  • Commerce and Accountancy Paper - II
  • General Studies Paper - I
  • General Studies Paper - II
  • General Studies Paper - III
  • General Studies Paper - IV (Ethics)
  • UPSC Civil Services Main 2024 Commerce and Accountancy Paper I Answer Key
  • UPSC Civil Services Main Commerce and Accountancy Syllabus
  • UPSC Civil Services Main Exam Pattern

Instructions

  • पुस्तिका के मुख-पृष्ठ पर निर्दिष्ट स्थान पर किया जाना चाहिए ।
  • प्राधिकृत माध्यम के अतिरिक्त अन्य किसी माध्यम में लिखे गए उत्तर पर कोई अंक नहीं मिलेंगे ।
  • प्रश्नों में शब्द सीमा, जहाँ विनिर्दिष्ट है, का अनुसरण किया जाना चाहिए ।
  • यदि आवश्यक हो, तो उपयुक्त आँकड़ों का चयन कीजिए, तथा उनको स्पष्टतया निर्दिष्ट कीजिए ।
  • प्रश्नों के उत्तरों की गणना क्रमानुसार की जाएगी ।
  • यदि काटा नहीं हो, तो प्रश्न के उत्तर की गणना की जाएगी चाहे वह उत्तर अंशतः दिया गया हो ।
  • प्रश्न-सह-उत्तर (क्यू.सी.ए.) पुस्तिका में खाली छोड़ा हुआ पुष्ठ या उसके अंश को स्पष्ट रूप से काटा जाना चाहिए ।

  • There are EIGHT questions divided in TWO SECTIONS and printed both in HINDI and in ENGLISH.
  • Candidate has to attempt FIVE questions in all.
  • Questions no. 1 and 5 are compulsory and out of the remaining, any THREE are to be attempted choosing at least ONE question from each section.
  • The number of marks carried by a question / part is indicated against it.
  • Answers must be written in the medium authorized in the Admission Certificate which must be stated clearly on the cover of this Question-cum-Answer (QCA) Booklet in the space provided.
  • No marks will be given for answers written in a medium other than the authorized one.
  • Word limit in questions, wherever specified, should be adhered to.
  • Assume suitable data, if considered necessary, and indicate the same clearly.
  • Attempts of questions shall be counted in sequential order.
  • Unless struck off, attempt of a question shall be counted even if attempted partly.
  • Any page or portion of the page left blank in the Question-cum-Answer (QCA) Booklet must be clearly struck off.

Questions (page 2)

Section A

Q1. निम्नलिखित प्रश्नों में से प्रत्येक का उत्तर लगभग 150 शब्दों में दीजिए:
Answer the following questions in about 150 words each:

(a) लेखाकरण मानक-7 (ए एस-7) के महत्त्व को संक्षेप में स्पष्ट कीजिए।
Briefly explain the significance of Accounting Standard-7 (AS-7).

(b) स्पष्ट कीजिए कि किन कारणों से कंपनियाँ राइट शेयर निर्गमित करती हैं। राइट शेयर, बोनस शेयरों से किस प्रकार भिन्न होते हैं ?
Explain why the companies issue right shares. How are right shares different from bonus shares?

(c) भारत में बैंकिंग कंपनी की लेखापरीक्षा के मुख्य पहलुओं की विवेचना कीजिए।
Discuss the main aspects of audit of a banking company in India.

(d) भारतीय आयकर अधिनियम, 1961 के अनुसार मकान सम्पत्ति से आय के अंतर्गत उचित किराया और वार्षिक किराया को परिभाषित कीजिए। इसे एक उदाहरण द्वारा स्पष्ट कीजिए।
Define fair rent and annual rent under income from house property as per Indian Income Tax Act, 1961. Explain it with an example.

(e) जॉब लागत (कॉस्टिंग) क्या है ? यह प्रक्रिया लागत (प्रोसेस कॉस्टिंग) से किस प्रकार भिन्न है ? समझाइए।
What is job costing? How is it different from process costing? Explain.

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Frequently asked questions

What is the name of the exam?

The exam is the Civil Services (Main) Examination.

Which paper is this?

This is Commerce and Accountancy Paper - I.

What is the conducting body?

The exam is conducted by UPSC.

What is the year of this paper?

This is the 2024 paper.

What is the maximum marks for this paper?

The maximum marks for this paper are 250.

What is the time allowed to complete the paper?

The time allowed is Three Hours.

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