BPSC Commerce and Accountancy Syllabus 2026: Section-wise Mains Syllabus & PDF

Commerce and Accountancy is a suitable optional subject for candidates with a background in commerce, finance, or business studies.

The BPSC Commerce and Accountancy Syllabus 2026 includes topics related to accounting, auditing, taxation, financial management, banking, organisational behaviour, and industrial relations that are relevant to the BPSC Mains Examination. 

BPSC Commerce and Accountancy Syllabus 2026 Overview

Before starting your preparation, you should understand the structure of the Commerce and Accountancy optional paper.

BPSC Commerce and Accountancy Syllabus 2026 (Section-wise) 

The BPSC Commerce and Accountancy optional paper is divided into two sections covering Accounting, Finance, Organisation Theory, and Industrial Relations. 

• Section I – Accounting and Finance

• Section II – Organisation Theory and Industrial Relations

Each section contains different parts that test your conceptual understanding and practical knowledge.

Section I: Accounting and Finance 

Section I focuses on Accounting, Auditing, Taxation, Business Finance, Financial Management, Banking, and Financial Institutions. It is divided into two parts.

Part I: Accounting, Auditing and Taxation 

The topics included in this part are: 

• Accounting as a financial information system

• Impact of behavioural sciences on accounting

• Current Purchasing Power (CPP) Accounting

• Company accounts and advanced accounting problems

• Amalgamation, absorption, and reconstruction of companies

• Holding company accounts

• Valuation of shares and goodwill

• Controllership functions

• Property control, legal, and management aspects

• Important provisions of the Income Tax Act, 1961

• Definition and Charge of Income Tax

• Exemptions under Income Tax

• Depreciation and investment allowance

• Computation of income under different heads

• Determination of assessable income

• Income Tax authorities

• Nature and Functions of Cost Accounting

• Cost classification

• Segregation of semi-variable costs into fixed and variable costs

• Job costing

• FIFO and weighted average methods

• Reconciliation of cost and financial accounts

• Marginal costing

• Cost-volume-profit relationship

• Algebraic and graphical representation

• Shut-down point

• Cost control and cost reduction techniques

• Budgetary control

• Flexible budgets

• Standard costing

• Variance analysis

• Responsibility accounting

• Bases of charging overheads

• Costing for pricing decisions

• Significance of audit

• Audit planning

• Valuation and verification of assets

• Verification of liabilities

• Audit of limited companies

• Appointment, powers, duties, and liabilities of auditors

• Auditor's report

• Audit of share capital

• Transfer of shares

• Audit of banking companies

• Audit of insurance companies

Part II: Business Finance and Financial Institutions

This section covers the following topics: 

• Financial Management

• Financial goals of corporations

• Capital budgeting

• Discounted cash flow methods

• Investment decisions under uncertainty

• Capital structure

• Weighted average cost of capital

• Modigliani and Miller model

• Sources of finance

• Short-term, medium-term, and long-term finance

• Public and convertible debentures

• Debt-equity ratio

• Dividend policy

• Walter Model

• Lintner Model

• Forms of dividend payment

• Working capital management

• Working capital forecasting

• Credit management

• Credit policy

• Tax considerations in financial planning

• Cash flow statements

• Indian Money Market

• Commercial banking structure

• Bank nationalisation

• Regional Rural Banks

• Tandon Committee recommendations

• Chore Committee recommendations

• Monetary policy

• Credit policy of RBI

• Indian Capital Market

• IDBI

• IFCI

• ICICI

• IRCI

• Investment policies of LIC

• Unit Trust of India

• Stock exchanges

• Regulation of stock exchanges

• Negotiable Instruments Act, 1881

• Crossing and endorsement

• Protection to paying and collecting bankers

• Banking Regulation Act, 1949

• Regulation and supervision of banks

Section II: Organisation Theory and Industrial Relations 

Section II covers Organisation Theory and Industrial Relations. It helps you understand organisational structure, management concepts, labour relations, and personnel management.

Part I: Organisation Theory

The important topics include:

• Nature and concept of organisation

• Organisation goals

• Primary and secondary goals

• Single and multiple goals

• Ends-means chain

• Goal displacement

• Goal succession

• Goal expansion

• Goal multiplication

• Formal organisation

• Line organisation

• Staff organisation

• Functional organisation

• Matrix organisation

• Project organisation

• Informal organisation

• Functions and limitations of informal organisations

• Evolution of organisation theory

• Classical approach

• Neo-classical approach

• Systems approach

• Bureaucracy

• Nature and sources of power

• Organisational politics

• Organisational behaviour

• Technical, social, and power systems

• Perception

• Status system

• Motivation theories

• Maslow

• McGregor

• Herzberg

• Likert

• Vroom

• Porter and Lawler

• Ouchi

• Morale and productivity

• Leadership theories

• Leadership styles

• Conflict management

• Transactional Analysis

• Organisational culture

• Limits of rationality

• Simon-March approach

• Organisational change

• Adaptation

• Growth

• Development

• Organisational control

• Organisational effectiveness

Part II: Industrial Relations

The major topics are:

• Nature and scope of Industrial Relations

• Industrial labour in India

• Labour commitment

• Trade union theories

• Trade union movement in India

• Growth and structure of trade unions

• Outside leadership

• Worker education

• Collective bargaining

• Conditions and limitations of collective bargaining

• Effectiveness of collective bargaining in India

• Workers' participation in management

• Philosophy and rationale

• Present status

• Future prospects

• Prevention of industrial disputes

• Settlement of industrial disputes

• Industrial dispute settlement machinery

• Industrial relations in public enterprises

• Absenteeism

• Labour turnover

• Relative wages

• Wage differentials

• Wage policy in India

• Bonus issues

• International Labour Organisation (ILO)

• India and ILO

• Personnel department

• Executive development

• Personnel policies

• Personnel audit

• Personnel research

BPSC Commerce and Accountancy Syllabus PDF

The official BPSC Commerce and Accountancy Syllabus PDF contains the complete list of topics prescribed for the Commerce and Accountancy optional subject in the BPSC Mains Examination. You should download the PDF and use it as your primary reference throughout your preparation. It helps you understand the exact syllabus, avoid studying irrelevant topics, and plan your preparation according to the official guidelines. 

Download BPSC Commerce and Accountancy PDF

The BPSC Commerce and Accountancy Syllabus 2026 covers Accounting, Finance, Auditing, Taxation, Banking, Organisation Theory, and Industrial Relations. Since the optional paper includes both theoretical and numerical topics, completing the syllabus in a planned manner is essential. Regular revision, answer writing practice, and solving previous years' question papers will help strengthen conceptual understanding and improve performance in the BPSC Mains Examination. 

Related Resources

• BPSC Syllabus

• BPSC Selection Process 

• BPSC Eligibility Criteria 

• BPSC Previous Year Question Paper

• BPSC Exam Calendar