1. Basic Accounting
  2. Trial Balance and Computers
  3. Financial Statements of Profit and Not for Profit organisations
  4. Partnership Accounts
  5. Accounting for Share and Debentures
  6. Analysis of Financial Statements
  7. Elementary Cost Accounting

To the APFC/EPFO aspirants, who have accountancy topic in the syllabus.

Here is the basic study material from National Open School (NOS)

Most of the important topics and terms are covered in lucid manner. Although they’ve also explained how to keep account books using the example tables, mathematical calculation, but no need to go in much calculations, formulas,tables etc because you’ve to face MCQs and not descriptive questions.

Usually, these types of questions can appear in UPSC-

  1. you’re given 2 or 4 statements regarding Accountancy and you’ve to identify the correct one
  2. you’re given a term, and 4 definitions. You’ve to pick correct definition
  3. Two lists are given, you’ve to match them.

So, prepare the topic on that line, without going in extreme technical details of Accountancy. Here is the free study material, Total 35 PDF files packed in a Zip File (Size 6MB)

Download Link

Use Any one of the following links:

  1. DropBox Server: https://dl.dropbox.com/s/y5ctitjyjcqtsmf/Accountancy-study-material
  2. MediaFire Server: http://www.mediafire.com/download.php?wxltf9uliwnb7jg

Here is the index of those PDF files:
Basic Accounting

  1. Accounting – An Introduction (167 KB)
  2. Accounting Concepts (142 KB)
  3. Accounting Conventions and Standards (124 KB)
  4. Accounting for Business Transactions (226 KB)
  5. Journal (230 KB)
  6. Ledger (288 KB)
  7. Cash Book (303 KB)
  8. Special Purpose Books (274 KB)

Trial Balance and Computers

  1. Bank Reconciliation Statement (134 KB)
  2. Trial Balance (169 KB)
  3. Errors and their Rectification (171 KB)
  4. Computer and Computerised Accounting System (168 KB)

Financial Statements of Profit and Not for Profit organisations

  1. Financial Statements – An Introduction (206 KB)
  2. Financial Statement – I (175 KB)
  3. Financial Statement II (206 KB)
  4. Not for Profit Organisation – An Introduction (134 KB)
  5. Financial Statements (125 KB)

Partnership Accounts

  1. Partnership General (163 KB)
  2. Admission of a Partner (297 KB)
  3. Retirement and Death of a Partner (209 KB)
  4. Dissolution of a partnership firm (164 KB)

Accounting for Share and Debentures

  1. Company – An Introduction (191 KB)
  2. Issue of Shares (203 KB)PDF File Opens in a new window
  3. Forfeitrue of Shares (354 KB)
  4. Reissue of Debentures (122 KB)
  5. Issue of Debentures (250 KB)

Analysis of Financial Statements

  1. Financial Statements Analysis-An Introduction (117 KB)
  2. Accounting Ratios-I (415 KB)
  3. Accounting Ratios-II (400 KB)
  4. Cash Flow Statement (263 KB)

Elementary Cost Accounting

  1. Cost Accounting-An Introduction (79 KB)
  2. Basic Cost Concepts (371 KB)
  3. Cost Sheet (102 KB)
  4. Materials and Stores (135 KB)