UPSC Civil Services Main 2023 Commerce & Accountancy Paper I PDF

Central Government Jobs Administrative / Civil Services 2023

  • Year 2023
  • Conducted By UPSC
  • Questions 8
  • Maximum Marks 250
  • Duration Three Hours
  • Languages Hindi & English

Exam Details

Detail Information
Examination Civil Services Main Examination
Year 2023
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 Descriptive / Subjective

This is the Commerce and Accountancy Paper I from the UPSC Civil Services Main Examination 2023. The paper is designed to assess candidates' understanding of commerce and accounting principles through descriptive questions. It allows three hours to answer a total of eight questions, with candidates required to attempt five, including compulsory questions from both sections. The maximum marks for this paper are 250. Aspirants can use this question paper to understand the exam pattern, question types, and difficulty level, aiding their preparation for the Civil Services Examination.

Major Topics Covered

  • Buyback of Shares
  • Cost Accounting
  • Auditing of Non-profit Organizations
  • Accounting for Government Grants
  • Tax Liability
  • Balance Sheet Analysis
  • Shareholder Funds
  • Reserves and Surplus
  • Debentures
  • Accounting Standards

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
  • Optional Subject Papers
  • UPSC Civil Services Main 2023 Commerce and Accountancy Paper I Answer Key
  • UPSC Civil Services Main Syllabus

Instructions

  • इसमें आठ प्रश्न हैं जो दो खण्डों में विभाजित हैं तथा हिन्दी और अंग्रेजी दोनों में छपे हुए हैं।
  • परीक्षार्थी को कुल पाँच प्रश्नों के उत्तर देने हैं।
  • प्रश्न संख्या 1 और 5 अनिवार्य हैं तथा बाकी प्रश्नों में से प्रत्येक खण्ड से कम-से-कम एक प्रश्न चुनकर तीन प्रश्नों के उत्तर दीजिए।
  • प्रत्येक प्रश्न/भाग के अंक उसके सामने दिए गए हैं।
  • प्रश्नों के उत्तर उसी प्राधिकृत माध्यम में लिखे जाने चाहिए, जिसका उल्लेख आपके प्रवेश-पत्र में किया गया है, और इस माध्यम का स्पष्ट उल्लेख प्रश्न-सह-उत्तर (क्यू० सी० ए०) पुस्तिका के मुखपृष्ठ 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 पुस्तिका में खाली छोड़ा हुआ पृष्ठ 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.
  • Question Nos. 1 and 5 are compulsory and out of the remaining, 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 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) कम्पनियों द्वारा शेयरों की वापस खरीद (बायबैक) से क्या तात्पर्य है? शेयरों की वापस खरीद के कारण और स्रोतों का वर्णन कीजिए।
What is meant by buyback of shares by companies? Explain the reasons and sources of buyback of shares.

(b) "भारत में उभरते आर्थिक परिदृश्य में लागत लेखांकन अधिक से अधिक प्रासंगिक होता जा रहा है।" टिप्पणी कीजिए।
"Cost Accounting is becoming more and more relevant in the emerging economic scenario in India." Comment.

(c) एक गैर-लाभकारी संगठन के खातों का लेखा-परीक्षण करते समय एक लेखा-परीक्षक द्वारा विचार की जाने वाली प्रमुख बातों का वर्णन कीजिए।
Explain the major points to be considered by an auditor while auditing the accounts of a non-profit organization.

(d) लेखांकन मानक-12 (ए॰ एस॰-12) के अनुसार सरकारी अनुदानों के लेखांकन व्यवहार की संक्षेप में व्याख्या कीजिए।
Briefly explain the accounting treatment of Government Grants as per AS–12.

(e) "एक करदाता न केवल अपनी आय पर कर देने के लिए उत्तरदायी है बल्कि उसका दायित्व कुछ अन्य आय के लिए भी बढ़ सकता है।" स्पष्ट कीजिए।
"An assessee is not only liable in respect of his own incomes for tax purposes but his liability may extend to some other incomes also." Explain.

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UPSC Civil Services Main 2023 Commerce and Accountancy Paper I question paper page 1 instructions scan PDF download
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Frequently asked questions

What is the name of the exam for which this question paper is?

This question paper is for the UPSC Civil Services (Main) Examination.

What is the subject of this paper?

The subject of this paper is Commerce and Accountancy (Paper-I).

What is the year of this examination paper?

The year of this examination paper is 2023.

Who conducts the Civil Services Examination?

The Civil Services Examination is conducted by the UPSC (Union Public Service Commission).

What is the maximum marks for Commerce and Accountancy Paper-I?

The maximum marks for Commerce and Accountancy Paper-I is 250.

What is the time allowed for this paper?

The time allowed for this paper is Three Hours.

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