SSC Conducts an entrance exam for recruitment of Section Officers (SOs). The recruitment exam for SO Commercial Audit is based on the following pattern:

Written Exam Consists of Two Stages:

Stage I is a written examination which comprises of two Papers i.e. Paper I and Paper II.

Stage II consists of Personality Test/Interview.

Syllabus for Stage I

The written examinations will have two papers to be held on single day in two shifts:

Stage I Part I:

Type: Objective Multiple Choice

Duration: 2 hours (Generally 10 am - 12 noon)

a) General Awareness: 75 Marks

b) Arithmetical Ability: 50 Marks

c) English: 75 Marks

General Awareness:

Questions in this component will be aimed at testing the candidate's general awareness of the environment around him and its application to society. Questions will also be designed to test knowledge of current events and of such matters of everyday observation and experience in their scientific aspects as may be expected of an educated person. The test will also include questions relating to India and its neighbouring countries especially pertaining to Sports, History, Culture, Geography, Economic Scene, General Polity, Indian Constitution, and Scientific Research etc. These questions will be such that do not require a special study of any discipline.

Arithmetical Ability: This part will include questions on problems relating to

i) number system

ii) computation of whole numbers

iii) decimals and fractions

iv) relationships between numbers

v) fundamental arithmetical operations

vi) percentage

vii) ratio and proportion

viii) averages

ix) interest

x) profit and loss

xi) discount

xii) use of table and graphs

xiii) mensuration

xiv) time and distance

xv) work and time etc.


Questions in this component will be designed to test the Candidate's understanding and knowledge of English Language and will be based on

i) error recognition

ii) fill in the blanks (using verbs, preposition, articles etc.)

iii) vocabulary

iv) spellings

v) grammar

vi) sentence structure

vii) synonyms

viii) antonyms

ix) sentence completion

x) phrases and idiomatic use of words, etc.

There will be questions on close passage and comprehension of passages also.

The standard of questions will be only of the 10+2 level.

Stage I Part II:

Type: Conventional (Descriptive Type)

Duration: 2 hours (Generally 2 pm - 4 pm)

a) Commerce: 200 Marks

Stage II:

Personality Test/Interview (100 Marks)

1. The interview/personality test is structured in such a manner that the candidates' interests, knowledge, various traits, aptitude, suitability etc. are probed among other things, through academic qualifications, experience, extra-curricular activities, general awareness/ knowledge, depth of knowledge of the subjects studied (10+2 onwards), communicative skills and over-all personality etc.

2. Candidates called for interview/personality test have the option to converse either in Hindi or English language during the interview process.

Commerce Syllabus: This paper will cover all the subjects of Commerce commonly taught in the Degree Courses of Indian Universities, namely:

i) Accountancy:

Conceptual framework, Income measurement, Final accounts, Accounting for partnership firms, Hire-purchase accounting, Corporate accounting (Issue, forfeiture and re-issue of shares), stock exchanges' functioning.

ii) Business Organisation:

Business objectives, Business environment, Business entrepreneurship (including location, choice of form of business and growth strategies), Business operations including finance, production, marketing and human resource development.

iii) Management: Concept of management, Planning, Organising, Leading and Controlling, Operational Research, marketing management.

iv) Micro-economics:

Price-mechanism, Theory of consumer behaviour, Elasticity of demand, Production function, Theory of costs, Market structures, Price determination under perfect competition and monopoly.

v) Indian Economics: Issues involved in planning for economic development, Sectoral analysis of Indian economy including agriculture, industry and foreign trade.

vi) Business Statistics: Analysis of univariate data involving measurement of central tendency and dispersion, correlation and regression analysis, index numbers, analysis of time-series, Theory of probability, Mathematical ability.

vii) Business Law: Indian Contract Act, 1872, Sale of Goods Act, 1930, Partnership Act 1932 and Negotiable Instruments Act, 1881, laws relating to Banking & Insurance.

viii) Company Law: Kinds of Companies, matters involving incorporation of a company, shares and share capital and matters relating to issue and transfer of shares, members of a Company, management of company, meetings and resolutions, winding up of a company.

ix) Cost accounting: Procedures involved in cost accounting, marginal costing, cost volume, profit analysis, Budgetary control, Standard costing.

x) Auditing: Meaning and objects of auditing, types of audit, Audit process.

xi) Income Tax: Basic concepts, Residence and tax liability, heads of Income.

xii) Labour Laws: Labour welfare laws including Payment of Minimum Wages Act, Trade Union Act, Industrial Dispute Act etc.


1. Candidates have the option to answer Paper II either in Hindi or in English language.

2. Both the Papers I & II (except English Language) will be in bilingual form (English & Hindi).

3. There could be a fix minimum qualifying marks in any of these papers or both the papers separately.

4. Paper II (Conventional Type) will be evaluated in respect of only those candidates who qualify in Paper I at the standard which may be decided by the Commission at its discretion.

5. Only those candidates who secure in the written examination the minimum qualifying marks as may be fixed by the Commission at its discretion, would be eligible to be called for interview/personality test.

Sample Question Paper:

SSC Section Officer (Commercial Audit) Solved Previous Question Paper

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