UPSC Civil Services Main 2022 Commerce & Accountancy Paper I PDF

Central Government Jobs Other Jobs 2022

  • Year 2022
  • Conducted By UPSC
  • Questions 8
  • Maximum Marks 250
  • Duration Three Hours
  • Languages English & Hindi

Exam Details

Detail Information
Examination CIVIL SERVICES (MAIN) EXAM
Year 2022
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 for the UPSC Civil Services Main Examination 2022. The paper is designed to test candidates' in-depth knowledge of commerce and accountancy principles. It consists of 8 questions divided into two sections, with candidates required to answer a total of five questions, including compulsory questions 1 and 5. The exam is conducted over three hours and carries a maximum of 250 marks. This paper is crucial for aspirants aiming for top positions in the Indian civil services, providing a clear understanding of the expected knowledge and analytical skills.

Major Topics Covered

  • Sweat Equity Shares
  • Activity-Based Costing (ABC)
  • Interim Dividend
  • Budget Preparation
  • Income Tax Act
  • Set-off of Loss

Why This Paper is Important

  • Useful for CIVIL SERVICES (MAIN) EXAM 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

  • UPSC Civil Services Main 2022 Commerce and Accountancy Paper II
  • UPSC Civil Services Main 2021 Commerce and Accountancy Paper I
  • UPSC Civil Services Main 2021 Commerce and Accountancy Paper II
  • UPSC Civil Services Prelims General Studies Paper I
  • UPSC Civil Services Prelims General Studies Paper II
  • UPSC Civil Services Main 2022 Commerce and Accountancy Paper I Answer Key
  • UPSC CSE 2022 Commerce and Accountancy Paper I Solutions
  • UPSC Civil Services Main Commerce and Accountancy Syllabus

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 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.
  • 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) श्रम-साध्य ईक्विटी शेयर क्या होते हैं ? किसी कम्पनी द्वारा किन-किन परिस्थितियों में इन शेयरों को निर्गमित किया जा सकता है ?
What are Sweat Equity Shares? Under what conditions can these shares be issued by a company?

(b) गतिविधि-आधारित लागत-निर्धारण (ए.बी.सी.) क्या होती है ? ए.बी.सी. प्रणाली कैसे निगमित रणनीति का समर्थन करती है ?
What is Activity-Based Costing (ABC) ? How does ABC system support corporate strategy?

(c) अन्तरिम लाभांश क्या है ? इस संबंध में लेखापरीक्षक के कर्तव्यों को निर्दिष्ट कीजिए।
What is Interim Dividend ? Specify the duties of an auditor in this regard.

(d) एक औद्योगिक संगठन के लिए बजट तैयार करने में सम्मिलित कदमों को संक्षेप में स्पष्ट कीजिए ।
Explain briefly the steps involved in preparing the budget for an industrial organization.

(e) आयकर अधिनियम के प्रावधान के अन्तर्गत एक ही शीर्षक में एक स्रोत की हानि की पूर्ति उसी शीर्षक के किसी दूसरे स्रोत की आय से करने के अपवादों को बताइए ।
State the exceptions to the provision under the Income Tax Act regarding set-off of loss from one source against income from another source under the same head.

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Frequently asked questions

What is the name of the exam?

The exam is the CIVIL SERVICES (MAIN) EXAM.

Which paper is this question paper for?

This is Paper I of Commerce and Accountancy.

What is the conducting body for this exam?

The conducting body is UPSC.

What is the maximum number of marks for this paper?

The maximum marks for this paper are 250.

What is the time allowed to complete this paper?

The time allowed is Three Hours.

How many questions are there in total?

There are a total of eight questions.

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