๐ On this page:
๐ 1. Pattern & merit
| Point | Details |
|---|---|
| Questions / marks | 100 questions ร 2 = 200 marks โ Part A (Finance & Accounts) 80 marks + Part B (Economics & Governance) 120 marks |
| Time | 2 hours (2 hours 40 minutes for candidates eligible for a scribe) |
| Negative marking | โ0.50 per wrong answer |
| Level | Graduation |
| Merit | Paper I (Sections I + II) + Paper III; Section III of Paper I must be qualified |
| Probation | After appointment, the "Subordinate Audit/Accounts Service Examination" must be passed |
๐ 2. Part A: Finance & Accounts (80 marks)
๐ Common subject: The full subject is in Accountancy โ Common Notes (16 chapters, 20 MCQs each); use the Accountancy practice book for extra practice. Chapter 16 (company accounts and ratios) helps beyond the Part A list.
๐ 3. Part B: Economics & Governance (120 marks)
Base: Indian Economy โ Common Notes and Indian Polity โ Common Notes. Paper III is graduation level, so it needs more depth than GA.
| Official topic (Notice 13.11.7.2) | Where to study (Common Notes) |
|---|---|
| Comptroller & Auditor General โ constitutional provisions, role | CAG & Finance Commission ยง1โ2, Constitutional & Statutory Bodies |
| Finance Commission โ role and functions | CAG & Finance Commission ยง3โ4, Budget & Public Finance, Centre-State Relations |
| Introduction to micro economics: definition, scope, central problems, production possibility curve | Microeconomics ยง1 โ methods, Basic Concepts of Economics ยง6 โ PPC |
| Demand & supply: laws, elasticity (price, income, cross); consumer behaviour โ Marshallian and indifference-curve approaches | Microeconomics ยง2โ3 โ determinants, elasticity, Basic Concepts of Economics ยง4, ยง7 Utility & indifference curve |
| Production & cost: factors, law of variable proportions, returns to scale | Basic Concepts ยง8 โ Production & Cost |
| Market forms: perfect competition, monopoly, monopolistic competition, oligopoly โ price determination | Microeconomics ยง4โ6 โ perfect competition, monopoly, other markets, Basic Concepts of Economics ยง5 |
| Indian economy: agriculture, industry, services | Sectors of the Economy, Indian Agriculture, Industry & Economic Reforms |
| National income โ concepts and methods of measurement | National Income |
| Population โ size, growth rate, impact on economic growth | Population & Infrastructure (Economic View), Poverty, Unemployment & Human Development, Population & Census |
| Poverty & unemployment | Poverty, Unemployment & Human Development |
| Infrastructure: energy, transport, communication | Population & Infrastructure (Economic View), Minerals & Energy Resources, Transport & Communication |
| Economic reforms since 1991 โ LPG, disinvestment | Industry & Economic Reforms (1991) |
| Monetary/fiscal policy; RBI; commercial banks, RRBs, payments banks | RBI & Monetary Policy, Money & Banking |
| Budget, fiscal deficit, FRBM Act 2003 | Budget & Public Finance |
| Balance of payments | External Sector |
| Role of information technology in governance | IT in Governance (e-Governance) |
๐ 4. Unit-wise checklist
Status of every unit โ notes, worked examples (the "Worked Examples" section at the end of each chapter), Practice Book questions (20 notes MCQs + extras) and PYQs.
Part A โ Finance & Accounts (Accountancy Practice Book)
| Unit | Notes | Worked examples | Practice | AAO PYQs |
|---|---|---|---|---|
| Nature, scope, basic concepts | โ | Accounting-equation table (4 transactions) | 49 | Not yet available |
| Concepts, conventions, GAAP | โ | 5 numerical cases | 48 | Not yet available |
| Double entry, journal | โ | Golden rules + 4-entry journal | 48 | Not yet available |
| Books of original entry | โ | Double-column cash book with contra entries; imprest | 47 | Not yet available |
| Ledger, trial balance | โ | Full trial balance (11 accounts) | 47 | Not yet available |
| Bank reconciliation | โ | Full BRS (7 items) + amended cash book | 46 | Not yet available |
| Rectification of errors | โ | 4 errors: journal, suspense account, effect on profit | 46 | Not yet available |
| Capital vs revenue | โ | Classification table + effect on profit | 44 | Not yet available |
| Depreciation | โ | SLM vs WDV (3 years), loss on sale | 44 | Not yet available |
| Valuation of inventories | โ | FIFO vs weighted average, NRV | 43 | Not yet available |
| Manufacturing, trading, P&L, balance sheet | โ | Trial balance + 6 adjustments โ trading, P&L, balance sheet | 43 | Not yet available |
| P&L appropriation | โ | Appropriation account (interest on capital, salary, interest on drawings) | 42 | Not yet available |
| Non-profit accounts | โ | Subscription working + income & expenditure account | 43 | Not yet available |
| Bills of exchange | โ | Drawโdiscountโdishonour journal, due date | 44 | Not yet available |
| Self-balancing ledgers, single entry | โ | Profit from statement of affairs; finding credit sales | 43 | Not yet available |
| (beyond the list) Company accounts, ratios | โ | Share issue at a premium; 4 ratios | 44 | Not yet available |
Part B โ Economics & Governance (Indian Economy and Indian Polity Practice Books; "a + b" = questions in two chapters)
| Unit | Notes | Worked examples | Practice | AAO PYQs |
|---|---|---|---|---|
| CAG | โ | โ (descriptive) | 35 + 105 | Not yet available |
| Finance Commission | โ | Divisible pool & state share | 35 | Not yet available |
| Definition, methods, central problems, PPC | โ | PPC / MRT | 36 + 79 | Not yet available |
| Demand & supply, elasticity | โ | 5 (price, income, cross, supply, % change) | 36 + 79 | Not yet available |
| Production & cost | โ | โ | 79 | Not yet available |
| Market forms & price determination | โ | 3 (equilibrium, MR = MC, MR from e) | 36 | Not yet available |
| Sectors: agriculture, industry, services | โ | โ | 79 + 60 + 59 | Not yet available |
| National income | โ | In the chapter | 61 | Not yet available |
| Population | โ | โ | 34 + 62 | Not yet available |
| Poverty & unemployment | โ | โ | 62 | Not yet available |
| Infrastructure | โ | โ | 34 + 59 | Not yet available |
| Reforms since 1991, LPG, disinvestment | โ | โ | 59 | Not yet available |
| Monetary/fiscal policy, RBI, banks | โ | โ | 70 + 70 | Not yet available |
| Budget, fiscal deficits, BoP | โ | Deficits โ in the chapter | 70 + 60 | Not yet available |
| FRBM Act 2003 | โ | โ | 70 | Not yet available |
| Role of IT in governance | โ | โ | 26 | Not yet available |
โ ๏ธ PYQs: Previous-year papers of SSC CGL Tier 2 Paper III (AAO / AAccO) are not yet available on this site. We do not make imitation "PYQs" โ until then, prepare from the notes, worked examples and Practice Books above. All counts checked on 17 Oct 2026.