The OSCSC Accounts Executive Syllabus 2026 has been officially released for the computer-based written test of 120 marks. Candidates preparing for the recruitment must check the topic-wise breakdown, subject-specific weights, and marking schemes. Download the official exam pattern and complete syllabus details in this article.
OSCSC Accounts Executive Syllabus 2026 must be thoroughly understood by all commerce and financial aspirants preparing for the upcoming Computer-Based Test (CBT). The Odisha State Civil Supplies Corporation Limited has designed the selection syllabus to evaluate candidates in both their specialized commerce domain and general administrative aptitude. Since the professional knowledge section holds the largest share of the overall merit, creating a targeted study plan based on individual subject weightages is key to qualifying. This article provides a comprehensive look at the official 120-mark exam pattern, subject breakdowns, and preparation guidelines.
Also Check : OSCSC Accounts Executive Recruitment 2026: Apply Online Link for 43 Posts
OSCSC Accounts Executive Exam Pattern 2026: 120 Marks
The selection process for the Group-C Accounts Executive post relies on a single-stage Computer-Based Test (CBT). The detailed exam pattern and mark distribution is explained below:
| Section Name | Subject Areas Covered | Total Questions | Maximum Marks |
| Section A | Subject Specific (Accounts, Taxation, Auditing, Finance) | 50 | 50 |
| Section B | Quantitative Aptitude & Reasoning Ability | 30 | 30 |
| Section C | General English | 15 | 15 |
| Section D | General Awareness / Current Affairs | 15 | 15 |
| Section E | Basic Computer Knowledge | 10 | 10 |
| Total | CBT Written Examination | 120 | 120 |
Key Rules of the Written Exam:
- Question Type: Multiple Choice Questions (MCQs) only.
- Negative Marking: No Negative Marking. There is no penalty or mark deduction for incorrect answers.
- Exam Duration: 2 Hours (120 Minutes) of continuous testing.
- Paper Medium: Bilingual (Odia and English) except for the language-specific subjects.
Topic Wise Syllabus Breakdown
Applicants can refer to the detailed topic-wise syllabus parsed from the official Annexure-D of the recruitment advertisement:
1. Subject Specific (50 Questions | 50 Marks)
- Financial Accounting: Basic Accounting Concepts and Conventions, Trial Balance, Depreciation, Provisions and Reserves, Capital and Revenue Expenditures, Single Entry System, Final Accounts of Sole Traders, and Partnership Accounts.
- Corporate Accounting: Issue, Forfeiture, and Reissue of Shares, Redemption of Preference Shares, Debentures, Valuation of Goodwill, and Corporate Financial Statements.
- Cost & Management Accounting: Marginal Costing, Budgetary Control, Cash Flow Statements, Fund Flow Statements, Ratio Analysis, and Working Capital Management.
- Auditing & Corporate Governance: Principles of Auditing, Audit Planning, Vouching, Verification of Assets and Liabilities, Audit of Limited Companies, Auditor’s Report, and Ethics in Auditing.
- Taxation: Basic Concepts of Income Tax Law, Heads of Income (Salaries, House Property, Business/Profession, Capital Gains, Other Sources), Deduction rules under Chapter VI-A, GST (Goods and Services Tax) Concepts, and Direct/Indirect taxation filings.
- Banking & Insurance: Functions of Commercial Banks, RBI Monetary Policy, Basic Insurance Principles, and Risk Management.
2. Quantitative Aptitude & Reasoning (30 Questions | 30 Marks)
- Aptitude: Simplification, Average, Percentage, Profit & Loss, Simple and Compound Interest, Ratio & Proportion, Partnership, Time & Work, Time & Distance, and Probability.
- Reasoning: Number Series, Coding-Decoding, Blood Relations, Syllogism, Direction Sense, Age Calculation, Cubes & Dice, and Non-Verbal Reasoning (Mirror & Water Images).
3. General English (15 Questions | 15 Marks)
- English Grammar & Usage (Noun, Pronoun, Verb, Adverb, Adjectives)
- Active and Passive Voice
- Direct and Indirect Speech
- Prepositions and Articles
- Synonyms, Antonyms, and Cloze Test
- Sentence Rearrangement and Error Detection
4. General Awareness (15 Questions | 15 Marks)
- Current Affairs (National and International events of the past 6 months)
- Odisha Current Affairs and local news
- Indian Polity, Constitution, and Governance
- Indian Economy and Fiscal System
- Odisha History, Geography, and Famous Personalities
- General Science and daily environmental advancements
5. Basic Computer Knowledge (10 Questions | 10 Marks)
- Basic Computer Hardware and Software Architecture
- Operating Systems (Windows and Unix basics)
- MS Office Suite (MS Word, MS Excel, MS PowerPoint, and shortcuts)
- Internet and Networking protocols
- Cybersecurity basics and common computer abbreviations
Also Check: OPRB Civil Constable Syllabus 2026
How to Download Official Syllabus PDF from OSCSC Portal
- Open your internet browser and visit the official website of OSCSC at www.oscsc.in.
- Locate the “Recruitment” or “Latest Notices” section on the homepage.
- Click on the recruitment advertisement link for the “Accounts Executive Group-C Posts”.
- Download the complete advertisement PDF file.
- Scroll down to the end of the document to find Annexure-D, which lists the complete topic-wise syllabus and exam guidelines.
- Save or print the syllabus page for your reference during exam preparation.
Important Links
| Resource Portal | Official Web Link |
| Download Official Syllabus PDF | Download OSCSC Syllabus Portal |
| Active Online Application Link | OSCSC Direct Registration Portal |
| Official Website Home | oscsc.in |
Frequently Asked Questions (FAQ)
What is the total marks of the OSCSC Accounts Executive exam?
The computer-based written test (CBT) consists of 120 multiple-choice questions carrying a total of 120 marks.
Is there any negative marking in the OSCSC written exam?
No. There is no negative marking in the OSCSC Accounts Executive CBT examination. You can safely attempt all questions.
Which subject carries the highest weightage in the syllabus?
The ‘Subject Specific’ section (which covers Accounting, Finance, Taxation, and Auditing) carries the highest weightage with 50 questions for 50 marks.
What is the duration of the OSCSC written exam?
Candidates will get a total of 2 hours (120 minutes) of continuous testing time to complete the 120 questions.
What topics are covered under the Subject Specific syllabus?
Subject Specific topics include Financial Accounting, Corporate Accounting, Cost Accounting, Financial Management, Direct/Indirect Taxation (Income Tax & GST), Auditing, and Corporate Governance.
Where can I download the official syllabus PDF?
The detailed syllabus can be downloaded directly from Annexure-D of the official OSCSC Accounts Executive advertisement PDF at www.oscsc.in.