WBPSC Audit and Accounts Service Syllabus 2025, Download PDF

The WBPSC Audit and Accounts Service examination is a highly competitive and prestigious recruitment process conducted to select qualified candidates for roles in the audit and accounts departments of the West Bengal government. The syllabus for the WBPSC Audit and Accounts Syllabus 2025 is designed to assess candidates’ knowledge, analytical abilities, and understanding of various subjects, including accounting, auditing, finance, and general studies. Here, we have shared the detailed exam syllabus and exam pattern.

WBPSC Audit and Accounts Service Syllabus 2025

The WBPSC Audit and Accounts Service Syllabus 2025 is divided into multiple stages, including a Prelims, Mains, Medical examination and Personal Interview. Candidates preparing for the WBPSC Audit and Accounts Service Exam 2025 must thoroughly understand the syllabus to strategize their preparation effectively. The Preliminary Examination serves as a screening test, while the Main Examination evaluates in-depth knowledge and expertise in relevant subjects. The final selection is based on the cumulative performance in all stages.

WBPSC Audit and Accounts Service Syllabus and Exam Pattern Overview

Aspiring candidates are advised to start their preparation early, focus on conceptual clarity, and practice extensively to excel in this competitive examination. With dedication and the right approach, success in the WBPSC Audit and Accounts Service 2025 examination is achievable.

WBPSC Audit and Accounts Service Syllabus 2025

The Preliminary Examination or General Studies paper will be conducted for 200 marks and the exam paper is divided into two parts i.e Part-A and Part-B. Aspirants can check the detailed subject wise syllabus shared below:

The Preliminary Exam consists of the following subjects

• English Composition
• General Knowledge, Current Affairs of National & International
• Importance, History of India & Indian National Movement, Geography, Reasoning
• Constitution of India with special reference to NITI Aayog, (erstwhile Planning Commission), Finance Commission, Finance, Accounts & Audit.
• Business Mathematics & Statistics
• Accountancy & Costing

Note: The Preliminary Exam is a screening test only. Marks are not considered for final selection. Qualified candidates proceed to the Main Exam.

Main Examination:

The Main examination is of descriptive type and conducted for 800 marks, it consists of compulsory and optional papers. Compulsory Papers (each paper- 100 marks, Total: 500 marks) Optional Papers (each paper- 100 marks, Total: 300 marks). Here we have tabulated the Main Examination papers.

The WBPSC Audit and Accounts Service Syllabus for Mains Exam includes:

Paper 1:Precis, drafting of notes and letters.

Paper 2: Provisions of the Constitution of India regarding Finance, Audit and Accounts, Money Bills, Borrowing, Property, Contracts & Service.

Paper 3: Knowledge of Geography of West Bengal and Current Affairs of National Importance.

Paper 4:

• West Bengal Service Rules, Part-I
• West Bengal Service Rules, Part-II (Chapter-I to IX and XIII)
  Pension rules in respect of the West Bengal Services (Death-cum- Retirement benefit) Rules, 1971.
• The West Bengal Financial Rules, Volume-I and II
• The West Bengal Treasury Rules, Volume-I and II
• The West Bengal Audit Manual, Part-I and II
• Government Accounting Rules – 1990
• Accounting Rules for Treasuries – 1992

Paper 5: Arithmetic (Madhyamik standard of the West Bengal Board of Secondary Education).

Paper 6:

• Accountancy and Auditing (graduate standard) Accountancy – Advanced
• Book Keeping
• Single and Double Entry Book Keeping and Accounts
• Bills of Exchanges
• Consignments
• Depreciation and sinking funds
• Self balancing ledger
• Trading manufacturing and profit and loss accounts and balance sheets
• Partnership accounts
• Company accounts
• Branch account
• Departmental accounts
• Double accounts
• Accounts of public utility concerns
• Hire purchase and royalty accounts
• Miscellaneous accounts – fire claims for stocks
• Analysis of balance sheets.

Auditing :

• Internal check
• Audit Programme
• Vouching
• Valuation and Verification of Assets and Liabilities
• Audit and Accounts of Partnerships and Companies
• Duties and Responsibilities of Auditor
• Audit of various Institutions
• Special feature relating to Audit of Government Companies and Public Utility Concerns.

Compulsory Paper

Business Mathematics & Statistics

• Ratio and Proportion with simple applications, A.P., G.P., Convergence, and Divergence of G.P. series, Permutations:- Definition, Factorial notation, Theorems on permutation, Permutations with repetitions, Restricted permutations, Combinations:- Definition, Theorems on the combination, Basic identities, Restricted combinations. Logarithm:- Definition, Base and index of the logarithm, General properties of the logarithm, Common problems.
• Compound interest and Annuities:- Different types of interest rates; Concept of present value and amount of sum; Types of annuities; Present value and amount of an annuity including the case of continuous compounding;
• Valuation of simple loans and debentures; Problems relating to sinking funds, Set Theory:- Definition of Set; Presentation of Sets; Different types of Sets-Null Set, Finite and Infinite Sets, Universal Set, Subset, Power Set, etc.; Set Operations; Laws of Algebra of Sets. Correlation and Regression:- Scatter diagram; simple correlation coefficient; Simple regression lines; Spearman’s rank correlation; Measures of association of attributes.
• Index Numbers:- Means and types of index numbers; Problems in constructions of index numbers; Methods of construction of price and quantify indices; Tests of adequacy; Errors in index numbers; Chain-base index numbers; Base shifting, splicing, deflating; Consumer price index and its uses.
• Interpolation:- Finite differences; Newton’s forward and backward interpolation formula; Lagrange’s interpolation formula.
• Measures of Central Tendency:- Common measures of central tendency – mean, median, and mode; partition values-quartiles, deciles, percentiles.
• Measures of dispersion:- Common measures of dispersion range, quartile deviation, mean deviation, and standard deviation; Measures of relative dispersion.
• Compulsory Paper – Auditing, Definition and Scope of Auditing, Classification of Auditing, Divisible Profits, Divisible profits and Dividend-concept, Treatment of Depreciation, Reserve and Provision, Auditor’s report and certificate, Concept of True and Fair view-Materiality.

WBPSC Auditor and Accounts Service Exam Pattern 2025

The WBPSC Audit and Accounts Service Preliminary Examination is scheduled for 26 June 2025. The exam consists of 200 questions worth 200 marks, to be completed in 150 minutes. Each correct answer awards 1 mark, with penalties for incorrect responses. The paper is divided into Group A and Group B, covering a range of topics. Candidates should familiarize themselves with the exam pattern and syllabus to prepare effectively.

WBPSC Audit and Accounts Service Mains Examination:

The main examination is of descriptive type:

WBPSC Audit& Accounts Service Syllabus 2025 PDF

To assist aspirants in their preparation, the official WBPSC Audit and Accounts Service Syllabus 2025 PDF can be downloaded from our page link provided below. This document provides a detailed breakdown of topics, marking schemes, and exam patterns, ensuring candidates have a clear roadmap for their studies.

WBPSC Audit and Accounts Service Syllabus 2025 PDF