MPSC State Services Main 2026 - Commerce & Accountancy Paper 1
- Year 2026
- Conducted By Maharashtra Public Service Commission (MPSC)
- Questions 8
- Languages Marathi & English
Exam Details
| Detail | Information |
|---|---|
| Examination | MPSC State Services Main Examination |
| Year | 2026 |
| Conducting Body | Maharashtra Public Service Commission (MPSC) |
| Paper | Optional Subject - Commerce and Accountancy - Paper 1 |
| Subject | Commerce and Accountancy |
| Number of Questions | 8 |
| Question Type | Descriptive / Subjective |
This document summarizes the Maharashtra Public Service Commission (MPSC) State Services Main Examination 2026, for the Optional Subject Commerce and Accountancy - Paper 1. It notes the overall paper structure: eight questions divided into two sections, with five to be attempted; Questions 1 and 5 are compulsory, while three of the remaining questions must be answered, with at least one from each section. Page 1 contains the exam instructions in Marathi and English, including marks distribution, acceptable mediums of answer, and rules on partial responses and blank pages. Page 2 presents Section A with Q1, which asks for approximately 150-word essays on five sub-parts spanning accounting functions in financial information systems, costing methods, heads of income under the Income Tax Act, auditing considerations for banking company books, and a comparison between right shares and bonus shares. The OCR repair provides corrected wording and bilingual sub-parts intended for descriptive responses.
Major Topics Covered
- Commerce and Accountancy
- Accounting
- Financial Information Systems
- Costing Methods
- Income Tax Act 1961
- Heads of Income
- Auditing
- Banking company auditing
- Right shares
- Bonus shares
- Public sector examinations
- MPSC
- Main exam structure
- Question paper instructions
- Medium of answers
- Descriptive questions
- Sectional exam patterns
- Word limits
- Paper 1
- Exam logistics
Why This Paper is Important
- Useful for MPSC State 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
Instructions
- प्रश्नपत्रिकेसंबंधी विशेष सूचना प्रश्नांची उत्तरे लिहिण्यापूर्वी खालील सूचना काळजीपूर्वक वाचा :
- प्रश्नपत्रिकेत एकूण 8 प्रश्न असून दोन विभागात विभागलेले आहेत. त्यापैकी 5 प्रश्न सोडविणे आवश्यक आहेत.
- प्रश्न क्रमांक 1 वं प्रश्न क्रमांक 5 अनिवार्य आहेत. उर्वरित प्रश्नांपैकी 3 प्रश्न सोडविणे अनिवार्य असून त्यापैकी प्रत्येक विभागातील किमान 1 प्रश्न सोडविणे आवश्यक राहील.
- प्रत्येक प्रश्न/उप-प्रश्नांचे गुण त्याच्या समोर दर्शविण्यात आले आहेत.
- अर्जात दावा केल्यानुसार व प्रवेशपत्रात दर्शविल्यानुसार उत्तरपुस्तिकेवर उत्तराचे माध्यम नमूद करावे. अधिकृत माध्यमाव्यतिरिक्त इतर माध्यमात लिहिलेले उत्तर तपासले जाणार नाहीत व त्यांना गुण दिले जाणार नाहीत.
- जेथे पर्याय दिलेले असतील तेथे अनुक्रमाने प्रथम सोडविलेल्या पर्यायांचे आवश्यक संख्येइतक्याच प्रतिसादांचे केवळ मूल्यांकन केले जाईल. एखादे उत्तर काट मारल्याशिवाय अंशत: सोडविले असल्यास ते मोजण्यात येईल. अतिरिक्त प्रतिसादांचे मूल्यांकन केले जाणार नाही आणि त्याकडे दुर्लक्ष केले जाईल.
- उमेदवारांनी प्रश्नाच्या सर्व उप-प्रश्नोची एकत्रित उत्तरे सोडविणे अपेक्षित आहे. जर एखाद्या प्रश्नाचा उप-प्रश्न इतरत्र सोडविल्यास, (काही पृष्ठ सोडल्यानंतर किंवा दुसऱ्या इतर प्रश्नाचा प्रयत्न केल्यानंतर) अशा प्रकरणी नंतरचे उप-प्रश्न मुल्यांकनासाठी दुर्लक्षित केले जातील. \,\divideontimes\mathbf{SE}
- प्रश्नात शब्द मर्यादा दर्शविलेली असल्यास ती लक्षात घ्या.
- उत्तर पुस्तिकेतील कोणतेही पान किंवा पानाचा भाग रिकामा अथवा कोरा ठेवला असेल तर ते स्पष्टपणे रद्द करणे/काट मारणे * → आवश्यक आहे.
- अन्यथा नमूद केलेले नसेल तर सांकेतिक चिन्ह, मानके यांना नेहमीचा प्रमाणित अर्थ असेल. आवश्यक असल्यास योग्य विदा (Data) गृहित धरा व तसे स्पष्टपणे नमूद करा.
- आवश्यक असेल तेथे नकाशा/आकृतीचे रेखांकन स्पष्ट असणे आवश्यक राहील.
- There are EIGHT questions divided in two Sections, out of which FIVE are to be attempted.
- Question No. 1 and 5 are compulsory.
- 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/sub-question is indicated against it.
- The medium of answer should be mentioned on the answer book as claimed in the application and printed on admission card.
- The answers written in medium other than the authorized medium will not be assessed and no marks will be assigned to them.
- Wherever option has been given, only the required number of responses in the serial order attempted shall be assessed.
- Unless struck off, attempt of a question shall be counted even if attempted partly.
- Excess responses shall not be assessed and shall be ignored.
- Candidates are expected to answer all the sub-questions of a question together.
- If sub-question of a question is attempted elsewhere (after leaving a few page or after attempting another question) the later sub-question shall be overlooked.
- Keep in mind the word limit indicated in the question if any.
- Any page or portion of the page left blank in the Answer Booklet must be clearly struck off.
- Unless otherwise mentioned, symbol and notation have their usual standard meanings.
- Assume suitable data, if necessary and indicate the same clearly.
- Neat sketches may be drawn, wherever required.
- Note : Candidates will be allowed to use Scientific (Non-Programmable type) Calculators.
Questions (page 2)
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Frequently asked questions
How many questions are in the paper and how many must be attempted?
There are eight questions in two sections, and five must be attempted.
Which questions are compulsory?
Question 1 and Question 5 are compulsory.
From the remaining questions, how many should be attempted and from where?
Three questions must be attempted, with at least one question from each section.
How are the marks allocated and where are they indicated?
The number of marks carried by a question/sub-question is indicated against it.
What is the required medium of answer?
The medium of answer should be noted in the answer book; only answers in the authorized medium will be assessed.
What about partial or extra responses?
Only the required number of responses in serial order will be assessed; extra responses will be ignored.