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5. 1500 (+) Current Affairs MCQ with Answer PDF in English.
6. 1000 (+) GK MCQ with Answer PDF Book in English.
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TNPSC Accounts Officer Syllabus 2026, Exam Pattern
TNPSC Accounts Officer Syllabus 2026, Exam Pattern, Exam Date 2026
Detail Information about TNPSC has published notification 2026 for the recruitment of Accounts Officer 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.
TNPSC Accounts Officer Syllabus 2026 : Overview
TNPSC Accounts Officer Syllabus 2026
UNIT – I: Accounting :
a) Accounting Standards – GAAP – AS – applicability, interpretation, scope and compliance-IFRS- Ind AS
b) Company Accounts – Presentation of Financial Statements as per Schedule III of Companies Act 2013 – Statement of Profit or Loss, Balance Sheet Cash flow statement
c) Accounting of Banking, Electricity and Insurance Companies
d) Accounting for Cooperative Societies
e) Branch and Departmental Accounts (including foreign branches)
f) Accounting for non-profit organisations and incomplete records
g) Computerised Accounting System
UNIT – II: Auditing :
a) Nature and scope and significance of auditing
b) Audit Engagement, Audit Programme, Audit working papers , Audit note book audit evidence and audit report
c) Internal check, internal control and internal audit- industry specific
d) Reporting requirements of under companies act – report vs certificate, contents of the report- and qualifications in the report.
e) Cost audit and Secretarial audit
f) Auditing of difference types of undertaking – education, hospitals, cooperative societies, banks, trusts, municipalities
UNIT – III: Financial Management :
a) Meaning-objectives -scope of financial management
b) Sources of Funds- Introduction of Financial Markets- Capital & Money Markets
c) Tools for Financial Analysis – Ratio, Funds flow analysis
d) Cost of Capital, Capital Structure and Leverages
e) Working Capital Management- Financing – Cash, Inventory, Receivables and Payables
f) Dividend Decisions
g) Risk Management – risk measurement- risk analysis- Value at Risk(VAR)- Capital Adequacy Norms in Banking Industry
UNIT – IV: Taxation :
a) Direct Taxation- Residential Status- Heads of Income and Computation of Total Income under various heads- assessment of income of different persons – TDS/TCS/Advance Tax- Income Computation and Disclosure standards (Basic Concepts only) – Taxation as applicable to Government undertaking and Cooperative Societies.
b) Indirect Taxation- Canons of Taxation- Customs Law – Goods and Services Tax (GST) – CGST-SGST-IGST- Cess- Registration – Supply- Time of Supply- Value of Supply- Place of Supply-Input tax credit- Reverse Charge Mechanism (RCM) – Payment of Taxes.
UNIT – V: Commercial Law, Industrial Law & Company Law :
a) Indian Contract Act
b) Sale of Goods act
c) Negotiable Instrument act
d) Indian Partnership Act
e) Limited Liability Partnership Act
f) Factories act, Payment of Gratuity Act
g) Employees Provident Fund Act 1952
h) Employees State Insurance Act 1948
i) Payment of Bonus Act 1965, Minimum Wages Act 1948,
j) Companies act 2013-Promotion – Formation and related procedures – Types – Winding up
UNIT – VI: Management Accounting :
a) introduction to Management Accounting – Relationship between Management accounting and cost accounting- Decision Making tools
b) Analysis and Interpretation of Financial Statements
c) Learning Curve – concepts and its application
UNIT – VII :
Cost Management – Life Cycle costing- Target Costing- Kaizen Costing- Value analysis and Engineering- Throughput Costing-Business Process Re-engineering- Back flush costing- Activity Based Costing (ABC).
UNIT – VIII: Decision Making Techniques:
a) Marginal Costing – CVP analysis – Profit Volume Graph- Decision involving alternative choices – Make or Buy; Evaluation of Orders; Multiple scarce: Product sales
b) Pricing Decisions – New Product pricing- use of costs in pricing – sensitivity analysis – monopoly pricing- competitive pricing- Transfer pricing – Costing of Service Sectors
c) Variance Analysis and Reporting- Material, Labour, Overheads, Turnover and Profit.
UNIT – IX: Performance Evaluation & Improvment Tools
a) Balanced Score Card
b) Supply Chain Management
c) Du-Pont Analysis
d) Bench Marking
e) Six sixma, Statistical Quality Control
f) Plan-Do-Check Action
g) Management Information
h) Total Productivity Management (TPM) and Total Quality Management (TQM)
i) SWOT analysis
UNIT – X: Bussiness Valuation
a) Meaning of Value, Valuation and Business Valuation
b) Valuation Methods – Non Discounted cash flow method - Discounted Cash Flow Method- Net Present Value Method (NPV)-Profitability Index Method(PI) – Internal Rate of Return Method(IRR)
c) Valuation of Inventory
d) Valuation of Investments
e) Valuation of Intangiables
f) Valuation of Human Resources
Paper-II General Syllabus :-
UNIT-III: GEOGRAPHY OF INDIA :
UNIT-VI: INDIAN ECONOMY ;
UNIT-VII: INDIAN NATIONAL MOVEMENT :
UNIT-VIII: History, Culture, Heritage and Socio-Political Movements in Tamil -Nadu :
UNIT–IX: Development Administration in Tamil Nadu :
UNIT-X: APTITUDE AND MENTAL ABILITY :
TNPSC Accounts Officer Exam Pattern 2026
TNPSC Accounts Officer Exam Date 2026 : Notified Soon
Starting Date of Application Form : Notified Soon
Last Date of Application Form : Notified Soon
TNPSC Accounts Officer Syllabus 2026 : Overview
| Recruiting Body Name | Tamil Nadu Public Service Commission |
| Post Name | Accounts Officer Class III |
| Total Vacancy | Coming Soon |
| Category | Syllabus and Exam Pattern |
| Exam Date | 05th February 2026 |
| Offical Website | https://www.tnpsc.gov.in |
TNPSC Accounts Officer Syllabus 2026
Paper-I Concerned Subject :-
UNIT – I: Accounting :
a) Accounting Standards – GAAP – AS – applicability, interpretation, scope and compliance-IFRS- Ind AS
b) Company Accounts – Presentation of Financial Statements as per Schedule III of Companies Act 2013 – Statement of Profit or Loss, Balance Sheet Cash flow statement
c) Accounting of Banking, Electricity and Insurance Companies
d) Accounting for Cooperative Societies
e) Branch and Departmental Accounts (including foreign branches)
f) Accounting for non-profit organisations and incomplete records
g) Computerised Accounting System
UNIT – II: Auditing :
a) Nature and scope and significance of auditing
b) Audit Engagement, Audit Programme, Audit working papers , Audit note book audit evidence and audit report
c) Internal check, internal control and internal audit- industry specific
d) Reporting requirements of under companies act – report vs certificate, contents of the report- and qualifications in the report.
e) Cost audit and Secretarial audit
f) Auditing of difference types of undertaking – education, hospitals, cooperative societies, banks, trusts, municipalities
UNIT – III: Financial Management :
a) Meaning-objectives -scope of financial management
b) Sources of Funds- Introduction of Financial Markets- Capital & Money Markets
c) Tools for Financial Analysis – Ratio, Funds flow analysis
d) Cost of Capital, Capital Structure and Leverages
e) Working Capital Management- Financing – Cash, Inventory, Receivables and Payables
f) Dividend Decisions
g) Risk Management – risk measurement- risk analysis- Value at Risk(VAR)- Capital Adequacy Norms in Banking Industry
UNIT – IV: Taxation :
a) Direct Taxation- Residential Status- Heads of Income and Computation of Total Income under various heads- assessment of income of different persons – TDS/TCS/Advance Tax- Income Computation and Disclosure standards (Basic Concepts only) – Taxation as applicable to Government undertaking and Cooperative Societies.
b) Indirect Taxation- Canons of Taxation- Customs Law – Goods and Services Tax (GST) – CGST-SGST-IGST- Cess- Registration – Supply- Time of Supply- Value of Supply- Place of Supply-Input tax credit- Reverse Charge Mechanism (RCM) – Payment of Taxes.
UNIT – V: Commercial Law, Industrial Law & Company Law :
a) Indian Contract Act
b) Sale of Goods act
c) Negotiable Instrument act
d) Indian Partnership Act
e) Limited Liability Partnership Act
f) Factories act, Payment of Gratuity Act
g) Employees Provident Fund Act 1952
h) Employees State Insurance Act 1948
i) Payment of Bonus Act 1965, Minimum Wages Act 1948,
j) Companies act 2013-Promotion – Formation and related procedures – Types – Winding up
UNIT – VI: Management Accounting :
a) introduction to Management Accounting – Relationship between Management accounting and cost accounting- Decision Making tools
b) Analysis and Interpretation of Financial Statements
c) Learning Curve – concepts and its application
UNIT – VII :
Cost Management – Life Cycle costing- Target Costing- Kaizen Costing- Value analysis and Engineering- Throughput Costing-Business Process Re-engineering- Back flush costing- Activity Based Costing (ABC).
UNIT – VIII: Decision Making Techniques:
a) Marginal Costing – CVP analysis – Profit Volume Graph- Decision involving alternative choices – Make or Buy; Evaluation of Orders; Multiple scarce: Product sales
b) Pricing Decisions – New Product pricing- use of costs in pricing – sensitivity analysis – monopoly pricing- competitive pricing- Transfer pricing – Costing of Service Sectors
c) Variance Analysis and Reporting- Material, Labour, Overheads, Turnover and Profit.
UNIT – IX: Performance Evaluation & Improvment Tools
a) Balanced Score Card
b) Supply Chain Management
c) Du-Pont Analysis
d) Bench Marking
e) Six sixma, Statistical Quality Control
f) Plan-Do-Check Action
g) Management Information
h) Total Productivity Management (TPM) and Total Quality Management (TQM)
i) SWOT analysis
UNIT – X: Bussiness Valuation
a) Meaning of Value, Valuation and Business Valuation
b) Valuation Methods – Non Discounted cash flow method - Discounted Cash Flow Method- Net Present Value Method (NPV)-Profitability Index Method(PI) – Internal Rate of Return Method(IRR)
c) Valuation of Inventory
d) Valuation of Investments
e) Valuation of Intangiables
f) Valuation of Human Resources
Paper-II General Syllabus :-
UNIT-I: GENERAL SCIENCE :
(i) Scientific Knowledge and Scientific Temper – Power of Reasoning – Rote Learning vs Conceptual Learning – Science as a tool to understand the past, present and future.
(ii) Nature of Universe – General Scientific Laws – Mechanics – Properties of Matter, Force, Motion and Energy – Everyday application of the Basic Principles of Mechanics, Electricity and Magnetism, Light, Sound, Heat, Nuclear Physics, Laser, Electronics and Communications.
(iii) Elements and Compounds, Acids, Bases, Salts, Petroleum Products, Fertilisers, Pesticides.
(iv) Main concepts of Life Science, Classification of Living Organisms, Evolution, Genetics, Physiology, Nutrition, Health and Hygiene, Human Diseases.
(v) Environment and Ecology.
UNIT-II: CURRENT EVENTS :
(i) History – Latest diary of events – National symbols – Profile of States – Eminent personalities and places in news – Sports-Books and authors.
(ii) Polity – Political parties and political system in India-Public awareness and General administration- Welfare oriented Government schemes and their utility, Problems in Public Delivery Systems.
(ii) Polity – Political parties and political system in India-Public awareness and General administration- Welfare oriented Government schemes and their utility, Problems in Public Delivery Systems.
(iii) Geography-Geographical landmarks.
(iv) Economics-Current socio-economic issues.
(v) Science-Latest inventions in Science and Technology.
(vi) Prominent Personalities in various spheres – Arts, Science, Literature and Philosophy.
UNIT-III: GEOGRAPHY OF INDIA :
(i) Location – Physical features – Monsoon, Rainfall, Weather and Climate – Water Resources – Rivers in India – Soil, Minerals and Natural Resources – Forest and Wildlife – Agricultural pattern.
(ii) Transport -Communication.
(iii) Social Geography – Population density and distribution- Racial, Linguistic Groups and Major Tribes.
(iv) Natural calamity – Disaster Management – Environmental pollution: Reasons and preventive measures – Climate change – Green energy.
UNIT–IV: HISTORY AND CULTURE OF INDIA :
(i) Indus Valley Civilization – Guptas, Delhi Sultans, Mughals and Marathas – Age of Vijayanagaram and Bahmani Kingdoms – South Indian History.
(ii) Change and Continuity in the Socio – Cultural History of India.
(iii) Characteristics of Indian Culture, Unity in Diversity –Race, Language, Custom.
(iv) India as a Secular State, Social Harmony.
UNIT-V: INDIAN POLITY :
(i) Constitution of India – Preamble to the Constitution- Salient features of the Constitution- Union, State and Union Territory.
(ii) Citizenship, Fundamental Rights, Fundamental Duties, Directive Principles of State Policy.
(iii) Union Executive, Union Legislature – State Executive, State Legislature – Local Governments, Panchayat Raj.
(iv) Spirit of Federalism: Centre-State Relationships.
(v) Election – Judiciary in India – Rule of Law.
(vi) Corruption in Public Life – Anti-corruption measures – Lokpal and Lok Ayukta – Right to Information- Empowerment of Women-Consumer Protection Forums, Human Rights Charter.
UNIT-VI: INDIAN ECONOMY ;
(i) Nature of Indian Economy – Five year plan models – an assessment – Planning Commission and Niti Ayog.
(ii) Sources of revenue – Reserve Bank of India – Fiscal Policy and Monetary Policy – Finance Commission – Resource sharing between Union and State Governments – Goods and Services Tax.
(iii) Structure of Indian Economy and Employment Generation, Land Reforms and Agriculture – Application of Science and Technology in Agriculture – Industrial growth – Rural Welfare Oriented Programmes – Social Problems – Population, Education, Health, Employment, Poverty.
UNIT-VII: INDIAN NATIONAL MOVEMENT :
(i) National Renaissance –Early uprising against British rule – Indian National Congress – Emergence of leaders –B.R.Ambedkar, Bhagat Singh, Bharathiar, V.O. Chidambaranar Jawaharlal Nehru, Kamarajar, Mahatma Gandhi, Maulana Abul Kalam Azad, Thanthai Periyar, Rajaji, Subash Chandra Bose, Rabindranath Tagore and others.
(ii) Different modes of Agitation: Growth of Satyagraha and Militant Movements.
(iii) Communalism and Partition.
UNIT-VIII: History, Culture, Heritage and Socio-Political Movements in Tamil -Nadu :
(i) History of Tamil Society, related Archaeological discoveries, Tamil Literature from Sangam Age till contemporary times.
(ii) Thirukkural :
(a) Significance as a Secular Literature
(a) Significance as a Secular Literature
(b) Relevance to Everyday Life
(c) Impact of Thirukkural on Humanity
(d) Thirukkural and Universal Values – Equality, Humanism, etc
(e) Relevance to Socio-Politico-Economic affairs
(f) Philosophical content in Thirukkural
(iii) Role of Tamil Nadu in freedom struggle – Early agitations against British Rule – Role of women in freedom struggle.
(iv) Evolution of 19th and 20th Century Socio – Political Movements in Tamil Nadu – Justice Party, Growth of Rationalism – Self Respect Movement, Dravidian Movement and Principles underlying both these Movements, Contributions of Thanthai Periyar and Perarignar Anna.
UNIT–IX: Development Administration in Tamil Nadu :
(i) Human Development Indicators in Tamil Nadu and a comparative assessment across the Country – Impact of Social Reform Movements in the Socio – Economic Development of Tamil Nadu.
(ii) Political parties and Welfare schemes for various sections of people – Rationale behind Reservation Policy and access to Social Resources – Economic trends in Tamil Nadu – Role and impact of social welfare schemes in the Socio-Economic Development of Tamil Nadu.
(iii) Social Justice and Social Harmony as the Cornerstones of SocioEconomic Development.
(iv) Education and Health Systems in Tamil Nadu.
(v) Geography of Tamil Nadu and its impact on Economic growth.
(vi) Achievements of Tamil Nadu in various fields.
(vii) e-Governance in Tamil Nadu.
UNIT-X: APTITUDE AND MENTAL ABILITY :
(i) Simplification – Percentage – Highest Common Factor (HCF) – Lowest Common Multiple (LCM).
(ii) Ratio and Proportion.
(iii) Simple interest – Compound interest – Area – Volume – Time and Work.
(iv) Logical Reasoning – Puzzles-Dice – Visual Reasoning – Alpha numeric Reasoning – Number Series.
TNPSC Accounts Officer Exam Pattern 2026
| S.No | Subject | No.of Question | Marks | Duration |
| Paper 1 | Subject Related (Cost Accounting) | 200 | 300 | 3 Hour |
| Paper 2 | Part A : Tamil Eligibility Test | 100 | 150 | 3 Hour |
| Part B | General Studies & Aptitude & Mental Ability (GS 75 + Aptitude & Mental Ability 25) | 100 | 150 |
TNPSC Accounts Officer Exam Date 2026 : Notified Soon
Starting Date of Application Form : Notified Soon
Last Date of Application Form : Notified Soon
FAQs
Tnpsc Accounts Officer 2026 Exam Syllabus Frequently Asked Questions (FAQ's)
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