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GSSSB Sub Accountant / Sub Auditor (Class-3) Syllabus 2026, Exam Pattern
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GSSSB Sub Accountant / Sub Auditor Preliminary Exam - English150 questions • 120 mins • 150 marks
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GSSSB Sub Accountant / Sub Auditor (Class-3) Syllabus 2026, Exam Pattern
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GSSSB Sub Accountant Syllabus 2026, Exam Pattern, Exam Date 2026
Detail Information about GSSSB has published notification 2026 for the recruitment of Sub Accountant / Sub Auditor vacancies. Those Candidates who are Interested to the following vacancy and completed all Eligibility Criteria can read the Notification & Apply Online. In this page we provide the Complete Syllabus of this Recruitment with Latest Update Exam Pattern and the Exam Date also.
GSSSB Sub Accountant / Sub Auditor Syllabus 2026 - Overview
GSSSB Sub Accountant / Sub Auditor Syllabus 2026
Preliminary Exam Syllabus :-
General Studies (20 Marks) :
History of Gujarat, Geography of Gujarat, Environment, State and National Level Current Affairs, Indian Constitution, Science and Technology, Government Schemes, Disaster Management, Sports, Information and Communication Technology.
General Mental Ability (10 Marks) :
Logical Reasoning and Analytical Ability, Number Series, Coding Decoding, Problems based on clock, calendar and age, Square, Square root, Cube, Cube root, Power and exponent, H.C.F, L.C.F, Percentage, Simple and compound interest, Profit and loss, Time and work, Time and distance, Speed and distance, area and Perimeter of simple geometrical shapes.
Gujrati Grammar (10 Marks) :
Synonyms, antonyms, one word for a group of words, spelling correction, language correction (gradation, word order), add or remove conjunctions, punctuation, rhyme and its types, metaphor and its types, idioms and proverbs
English Grammar (10 Marks) :
Parts of speech, tenses, modal auxiliaries, articles, change the voice, direct and indirect speech, rearrange the jumbled words into a meaningful sentence, synonyms & antonyms.
Statistics and Mathematics (10 Marks) :
Data collection and analysis, measures of central tendency and measures of dispersion, sampling and methods of sampling, probability, index numbers, correlation, constant correlation, regression time series, statistical quality control, function, continuity, limit, Derivatives, permutation and combination.
Economics and Financial Administration (10 Marks) :
Introduction to economics, demand, supply and its relative value, concepts of income and expenditure, national income, inflation, economic reform policies, finance commission, capital disinvestment; monetary and fiscal policies, public debt, budget - types and form, budgetary process, public accounts and audit, budget as a political instrument, the role of the Comptroller and Auditor General (CAG), NITI Aayog.
Management and International Business (10 Marks) :
Nature and importance of management, principles of management, functions of management, motivation and leadership; Introduction to international business, promoting factors, advantages and limitations; Foreign exchange, Balance of payments and methods to correct disequilibrium, India's Foreign Trade Policy; International Organizations: WTO, World Bank, IMF, IFC, IDA, ADB.
Public Administration (10 Marks) :
Public Administration – Introduction, organizational approaches and principles, organizational structure, administrative behavior, personnel administration, financial administration, coordination, delegation and supervision, control over public administration, performance studies, civil service performance and administrative reform.
Financial Accounting (10 Marks) :
Basic accounting concepts, principles– assumptions, types of accounts and their rules, process of accounts, trial balance, final accounts, rectification of errors and bank reconciliation statement, partnership accounts – admission, retirement, death and dissolution, Company's accounts, financial statements, issue and forfeiture of shares, accounts of underwriting commission and valuation of goodwill and shares as per Companies Act, 2013. Indian Accounting Standards (Ind AS).
Income Tax Act and Goods and Services Tax (GST) (10 Marks) :
Basic concepts, tax incidence, Definitions in Income Tax Act, 1961, exempted Incomes, Residential Status, Computation of Taxable Income under various Heads, Deductions and Reliefs, Computation of Taxable Income of Individuals and Firms, Deductions of Tax, Filing of Returns, Different Types of Assessment, defaults and penalties, tax planning, tax evasion and tax avoidance,
GST concept and GST laws.
Cost and Management Accounting (10 Marks) :
Cost Accounting: Concept of Cost, Types of Cost, Classification of Cost, Cost Centres, Cost Accounting and Cost Ascertainment; Fixed, variable and Semi-variable Cost, Direct Material, Direct Labour, Direct expenses, Overhead Costs, Prime Cost, Factory Cost, Production cost, Sales cost; Stock sheet, Different methods of Costing: Unit Costing, Process Costing, Batch and job Costing, Service Costing.
Managements Accounting: Methods of financial statement analysis, marginal cost and break-even analysis, decision making, proportional cost, budgetary control, types of budget, cash budget, flexible budget and zero-base budgeting.
Accounting and Finance Computer Applications (10 Marks) :
Accounting and Finance Computer Applications – Tally.
Auditing – 1 (10 Marks) :
Meaning and Basic Elements of Auditing, Features, Objectives, Types, Advantages, Internal Control, Statutory Auditor: Appointments, Qualifications, Rights and Duties; Vouching – Meaning and objectives, types, and duties of the auditor regarding valuation of assets and liabilities.
Company Audit (10 Marks) :
Company audit and related provisions of Companies Act, 2013, auditor's report and certificate, tax audit, duties of the auditor regarding profit distribution and depreciation, investigation, audit programme.
Mains Exam Syllabus :-
Gujarati Language and English Language :-
Gujarati Language :
1. Essay: Any one of the three
(Descriptive/Analytical/Reflective/Based on a current problem) (Approx. 250 to 300 words).
2 Abbreviation: Abbreviate approximately 1/3 of the prose passage or Summary: Summarize 1/5 of it.
3 Letter Writing: (formal and informal) or Application Writing (in approximately 100 words).
4 Discussion paper: (A discussion paper presenting public questions/current problems/personal opinions in a current paper) (in approximately 200 words).
5 Report writing (in approximately 200 words).
6 Translation: Translation from English to Gujarati.
English Language :
1 Essay (A minimum of 250 words and a maximum of 300 words) Choose
any one topic from a list of three (Descriptive analytical / philosophical /
based on current affairs).
2 Letter writing (in about 150 words) A formal letter expressing one’s opinion
about an issue.
The issue can deal with daily office matters / a problem that has occurred in
the office / an opinion in response to one sought by a ranked officer / issues
pertaining to recent concerns, etc.
3 Report writing (in about 200 words)
A report on an official function / event / field trip / survey etc.
4 Writing on visual information (in about 150 words)
A report on a graph / image / flow chart / table of comparison / simple
statistical data etc.
5 Precis Writing
A precis in about 100 words for a 300-word passage.
6 Translation: Translation of a short passage from Gujarati to English. 05
Accountancy and Auditing :
1. Financial Accounting:
Basic accounting concepts, principles– assumptions, types of accounts and their rules, process of accounts, trial balance, final accounts, rectification of errors and bank reconciliation statement, partnership accounts – admission, retirement, death and dissolution, Company's accounts, financial statements, issue and forfeiture of shares, accounts of underwriting commission and valuation of goodwill and shares as per Companies Act ,2013. Indian Accounting Standards (Ind AS).
2. Cost Accounting:
Concept of Cost, Types of Cost, Classification of Cost, Cost Centres, Cost Accounting and Cost Ascertainment; Fixed, variable and Semi-variable Cost, Direct Material, Direct Labour, Direct expenses, Overhead Costs, Prime Cost, Factory Cost, Production cost, Sales cost; Stock sheet, Different methods of Costing: Unit Costing, Process Costing, Batch and job Costing, Service Costing.
3. Management Accounting:
Methods of financial statement analysis, marginal cost and break-even analysis, decision making, proportional cost, budgetary control, types of budget, cash budget, flexible budget and zero-base budgeting.
4. Income Tax Act and Goods and Services Tax (GST):
Basic concepts, tax incidence, Definitions in Income Tax Act, 1961, exempted Incomes, Residential Status, Computation of Taxable Income under various Heads, Deductions and Reliefs, Computation of Taxable Income of Individuals and Firms, Deductions of Tax, Filing of Returns, Different Types of Assessment, defaults and penalties, tax planning, tax evasion and tax avoidance.
Concept of GST, Structure of GST, GST Council, Provisions regarding compensation to the State, Registration; Implementation and collection of GST: taxable event, supply of goods and services; Place of Supply: Intra-State, Inter-State, Import and Export, Time of Supply, Calculation of GST, Rules of Calculation, Exemption from GST, Composite and Mixed Supply, Tax Credit; Goods and Service Tax Laws.
5. Auditing:
Meaning and Basic Elements of Auditing, Features, Objectives, Types, Advantages, Internal Control, Statutory Auditor: Appointments, Qualifications, Rights and Duties; Vouching – Meaning and objectives, types, duties of the auditor regarding valuation of assets and liabilities.
Company audit and related provisions of Companies Act 2013, auditor's report and certificate, tax audit, duties of auditor regarding profit distribution and depreciation, investigation, audit programme.
6. Economics and Financial Administration:
Introduction to economics, demand, supply and its relative value, concepts of income and expenditure, national income, inflation, economic reform policies, finance commission, capital disinvestment; monetary and fiscal policies, public debt, budget - types and form, budgetary process, public accounts and audit, budget as a political instrument, the role of the Comptroller and Auditor General (CAG), NITI Aayog
7. Statistics and Mathematics:
Data collection and analysis, measures of central tendency and measures of dispersion, sampling and methods of sampling, probability, index numbers, correlation, constant correlation, regression time series, statistical quality control, function, continuity, limit, Derivatives, permutation and combination.
8. Management and International Business:
Nature and importance of management, principles of management, functions of management, motivation and leadership; Introduction to international business, promoting factors, advantages and limitations; Foreign exchange, Balance of payments and methods to correct disequilibrium, India's Foreign Trade Policy; International Organizations: WTO, World Bank, IMF, IFC, IDA, ADB.
GSSSB Sub Accountant / Sub Auditor Exam Pattern 2026
Preliminary Exam
Duration : 120 Minutes
Negative Marking : 0.25
Mains Exam (Descriptive)
Exam Date 2026 : Notified Soon
Starting Date of Application Form : 02nd June 2026
Last Date of Application Form : 30th June 2026
Total Post : 776
GSSSB Sub Accountant / Sub Auditor Syllabus 2026 - Overview
| Organization Name | Gujarat Subordinate Service Selection Board (GSSSB), Gandhinagar |
| Department | Finance Department, Accounts & Treasury |
| Post Name | Sub Accountant / Sub Auditor (Class-3) & Accountant / Auditor / Deputy Treasury Officer / Inspector (Class-3) |
| Total Vacancies | 776 (671 + 105) |
| Application Mode | Online |
| Category | Syllabus and Exam Pattern |
| Pay Scale | Level-4 & Level-7 (After 5 years probation) |
| Selection Process | Preliminary Exam + Main Exam + Document Verification |
| Official Websites | https://ojas.gujarat.gov.in & https://gsssb.gujarat.gov.in |
GSSSB Sub Accountant / Sub Auditor Syllabus 2026
Preliminary Exam Syllabus :-
General Studies (20 Marks) :
History of Gujarat, Geography of Gujarat, Environment, State and National Level Current Affairs, Indian Constitution, Science and Technology, Government Schemes, Disaster Management, Sports, Information and Communication Technology.
General Mental Ability (10 Marks) :
Logical Reasoning and Analytical Ability, Number Series, Coding Decoding, Problems based on clock, calendar and age, Square, Square root, Cube, Cube root, Power and exponent, H.C.F, L.C.F, Percentage, Simple and compound interest, Profit and loss, Time and work, Time and distance, Speed and distance, area and Perimeter of simple geometrical shapes.
Gujrati Grammar (10 Marks) :
Synonyms, antonyms, one word for a group of words, spelling correction, language correction (gradation, word order), add or remove conjunctions, punctuation, rhyme and its types, metaphor and its types, idioms and proverbs
English Grammar (10 Marks) :
Parts of speech, tenses, modal auxiliaries, articles, change the voice, direct and indirect speech, rearrange the jumbled words into a meaningful sentence, synonyms & antonyms.
Statistics and Mathematics (10 Marks) :
Data collection and analysis, measures of central tendency and measures of dispersion, sampling and methods of sampling, probability, index numbers, correlation, constant correlation, regression time series, statistical quality control, function, continuity, limit, Derivatives, permutation and combination.
Economics and Financial Administration (10 Marks) :
Introduction to economics, demand, supply and its relative value, concepts of income and expenditure, national income, inflation, economic reform policies, finance commission, capital disinvestment; monetary and fiscal policies, public debt, budget - types and form, budgetary process, public accounts and audit, budget as a political instrument, the role of the Comptroller and Auditor General (CAG), NITI Aayog.
Management and International Business (10 Marks) :
Nature and importance of management, principles of management, functions of management, motivation and leadership; Introduction to international business, promoting factors, advantages and limitations; Foreign exchange, Balance of payments and methods to correct disequilibrium, India's Foreign Trade Policy; International Organizations: WTO, World Bank, IMF, IFC, IDA, ADB.
Public Administration (10 Marks) :
Public Administration – Introduction, organizational approaches and principles, organizational structure, administrative behavior, personnel administration, financial administration, coordination, delegation and supervision, control over public administration, performance studies, civil service performance and administrative reform.
Financial Accounting (10 Marks) :
Basic accounting concepts, principles– assumptions, types of accounts and their rules, process of accounts, trial balance, final accounts, rectification of errors and bank reconciliation statement, partnership accounts – admission, retirement, death and dissolution, Company's accounts, financial statements, issue and forfeiture of shares, accounts of underwriting commission and valuation of goodwill and shares as per Companies Act, 2013. Indian Accounting Standards (Ind AS).
Income Tax Act and Goods and Services Tax (GST) (10 Marks) :
Basic concepts, tax incidence, Definitions in Income Tax Act, 1961, exempted Incomes, Residential Status, Computation of Taxable Income under various Heads, Deductions and Reliefs, Computation of Taxable Income of Individuals and Firms, Deductions of Tax, Filing of Returns, Different Types of Assessment, defaults and penalties, tax planning, tax evasion and tax avoidance,
GST concept and GST laws.
Cost and Management Accounting (10 Marks) :
Cost Accounting: Concept of Cost, Types of Cost, Classification of Cost, Cost Centres, Cost Accounting and Cost Ascertainment; Fixed, variable and Semi-variable Cost, Direct Material, Direct Labour, Direct expenses, Overhead Costs, Prime Cost, Factory Cost, Production cost, Sales cost; Stock sheet, Different methods of Costing: Unit Costing, Process Costing, Batch and job Costing, Service Costing.
Managements Accounting: Methods of financial statement analysis, marginal cost and break-even analysis, decision making, proportional cost, budgetary control, types of budget, cash budget, flexible budget and zero-base budgeting.
Accounting and Finance Computer Applications (10 Marks) :
Accounting and Finance Computer Applications – Tally.
Auditing – 1 (10 Marks) :
Meaning and Basic Elements of Auditing, Features, Objectives, Types, Advantages, Internal Control, Statutory Auditor: Appointments, Qualifications, Rights and Duties; Vouching – Meaning and objectives, types, and duties of the auditor regarding valuation of assets and liabilities.
Company Audit (10 Marks) :
Company audit and related provisions of Companies Act, 2013, auditor's report and certificate, tax audit, duties of the auditor regarding profit distribution and depreciation, investigation, audit programme.
Mains Exam Syllabus :-
Gujarati Language and English Language :-
Gujarati Language :
1. Essay: Any one of the three
(Descriptive/Analytical/Reflective/Based on a current problem) (Approx. 250 to 300 words).
2 Abbreviation: Abbreviate approximately 1/3 of the prose passage or Summary: Summarize 1/5 of it.
3 Letter Writing: (formal and informal) or Application Writing (in approximately 100 words).
4 Discussion paper: (A discussion paper presenting public questions/current problems/personal opinions in a current paper) (in approximately 200 words).
5 Report writing (in approximately 200 words).
6 Translation: Translation from English to Gujarati.
English Language :
1 Essay (A minimum of 250 words and a maximum of 300 words) Choose
any one topic from a list of three (Descriptive analytical / philosophical /
based on current affairs).
2 Letter writing (in about 150 words) A formal letter expressing one’s opinion
about an issue.
The issue can deal with daily office matters / a problem that has occurred in
the office / an opinion in response to one sought by a ranked officer / issues
pertaining to recent concerns, etc.
3 Report writing (in about 200 words)
A report on an official function / event / field trip / survey etc.
4 Writing on visual information (in about 150 words)
A report on a graph / image / flow chart / table of comparison / simple
statistical data etc.
5 Precis Writing
A precis in about 100 words for a 300-word passage.
6 Translation: Translation of a short passage from Gujarati to English. 05
Accountancy and Auditing :
1. Financial Accounting:
Basic accounting concepts, principles– assumptions, types of accounts and their rules, process of accounts, trial balance, final accounts, rectification of errors and bank reconciliation statement, partnership accounts – admission, retirement, death and dissolution, Company's accounts, financial statements, issue and forfeiture of shares, accounts of underwriting commission and valuation of goodwill and shares as per Companies Act ,2013. Indian Accounting Standards (Ind AS).
2. Cost Accounting:
Concept of Cost, Types of Cost, Classification of Cost, Cost Centres, Cost Accounting and Cost Ascertainment; Fixed, variable and Semi-variable Cost, Direct Material, Direct Labour, Direct expenses, Overhead Costs, Prime Cost, Factory Cost, Production cost, Sales cost; Stock sheet, Different methods of Costing: Unit Costing, Process Costing, Batch and job Costing, Service Costing.
3. Management Accounting:
Methods of financial statement analysis, marginal cost and break-even analysis, decision making, proportional cost, budgetary control, types of budget, cash budget, flexible budget and zero-base budgeting.
4. Income Tax Act and Goods and Services Tax (GST):
Basic concepts, tax incidence, Definitions in Income Tax Act, 1961, exempted Incomes, Residential Status, Computation of Taxable Income under various Heads, Deductions and Reliefs, Computation of Taxable Income of Individuals and Firms, Deductions of Tax, Filing of Returns, Different Types of Assessment, defaults and penalties, tax planning, tax evasion and tax avoidance.
Concept of GST, Structure of GST, GST Council, Provisions regarding compensation to the State, Registration; Implementation and collection of GST: taxable event, supply of goods and services; Place of Supply: Intra-State, Inter-State, Import and Export, Time of Supply, Calculation of GST, Rules of Calculation, Exemption from GST, Composite and Mixed Supply, Tax Credit; Goods and Service Tax Laws.
5. Auditing:
Meaning and Basic Elements of Auditing, Features, Objectives, Types, Advantages, Internal Control, Statutory Auditor: Appointments, Qualifications, Rights and Duties; Vouching – Meaning and objectives, types, duties of the auditor regarding valuation of assets and liabilities.
Company audit and related provisions of Companies Act 2013, auditor's report and certificate, tax audit, duties of auditor regarding profit distribution and depreciation, investigation, audit programme.
6. Economics and Financial Administration:
Introduction to economics, demand, supply and its relative value, concepts of income and expenditure, national income, inflation, economic reform policies, finance commission, capital disinvestment; monetary and fiscal policies, public debt, budget - types and form, budgetary process, public accounts and audit, budget as a political instrument, the role of the Comptroller and Auditor General (CAG), NITI Aayog
7. Statistics and Mathematics:
Data collection and analysis, measures of central tendency and measures of dispersion, sampling and methods of sampling, probability, index numbers, correlation, constant correlation, regression time series, statistical quality control, function, continuity, limit, Derivatives, permutation and combination.
8. Management and International Business:
Nature and importance of management, principles of management, functions of management, motivation and leadership; Introduction to international business, promoting factors, advantages and limitations; Foreign exchange, Balance of payments and methods to correct disequilibrium, India's Foreign Trade Policy; International Organizations: WTO, World Bank, IMF, IFC, IDA, ADB.
GSSSB Sub Accountant / Sub Auditor Exam Pattern 2026
Preliminary Exam
Duration : 120 Minutes
Negative Marking : 0.25
| S.No | Subject | No.of Question | Marks |
| 1 | General Studies | 150 | 150 |
| Total | 150 | 150 |
Mains Exam (Descriptive)
| Papers | Subject | Marks | Duration |
| Paper I | Gujarati Language and English Language | 100 | 3 Hour |
| Paper II | Accountancy and Auditing | 100 | 3 Hour |
| Total | 200 |
Exam Date 2026 : Notified Soon
Starting Date of Application Form : 02nd June 2026
Last Date of Application Form : 30th June 2026
Total Post : 776
FAQs
Gsssb Sub Accountant / Sub Auditor (class-3) 2026 Exam Syllabus Frequently Asked Questions (FAQ's)
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In this article Page, we have provided the required syllabus of the GSSSB Sub Accountant exam.
Being familiar with GSSSB Sub Accountant Exam Pattern will help you understand the types of questions asked, difficulty level of the exam and important topics that require your keen attention. It will also acquaint you with the marking scheme and time allotted to each Topics.
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The candidates must be well versed and acquainted with the syllabus and the exam pattern. Select the areas where improvement is required and schedule your preparation accordingly. To ace this exam, the applicants ought to maintain speed with high accuracy. Practicing previous years question papers will help you understand the exam pattern and the level of difficulty of the exam. You need to hone your strengths and improve upon your weaknesses. Toppersexam.com will aid you through the preparation and drive you to success. At Toppersexam.com, you can practice a complete set of test series along with a free GSSSB Sub Accountant mock test designed by our expert faculty.
The syllabus of GSSSB Sub Accountant Exam includes all topics that are important for the exam and are necessary for thorough preparation. Toppersexam provides a complete and updated syllabus with a detailed topic-wise breakdown.
You can download the complete GSSSB Sub Accountant Exam syllabus PDF from toppersexam.com. The PDF is available free and includes a detailed list of topics, section-wise subjects, and weightage for better exam preparation.
Yes, GSSSB Sub Accountant Exam has a topic-wise syllabus that includes all relevant subtopics. Toppersexam provides the detailed breakdown, helping candidates focus on high-weightage areas and avoid missing important sections.
Toppersexam ensures that the GSSSB Sub Accountant syllabus is updated for 2026. The latest syllabus reflects current exam trends, question patterns, and updated topics as per official notifications.
The GSSSB Sub Accountant Exam pattern includes details like the number of sections, total questions, marks distribution, and exam duration. Toppersexam provides a comprehensive guide on exam format, marking scheme, and question types.
Yes, the majority of questions in GSSSB Sub Accountant Exam are MCQs. Toppersexam provides practice MCQs with answers to help candidates understand the question pattern and improve accuracy.
Yes, questions are divided section-wise. Toppersexam provides a clear guide on how many questions are asked per section and their difficulty level for effective preparation.
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Yes, exam patterns can change over time. Toppersexam provides updated information on the latest exam pattern, question types, and section-wise changes.
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Start by dividing the syllabus into sections and prioritizing high-weightage topics. Toppersexam provides a preparation strategy, along with topic-wise tips and sample questions to make syllabus analysis easier.
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Toppersexam provides a free downloadable PDF that includes both the syllabus and detailed exam pattern. This helps candidates study offline and revise efficiently.