The Union Public Service Commission (UPSC) has officially released the Commerce and Accountancy Paper – II for the Civil Services (Main) Examination 2025. This paper is crucial for candidates who have chosen Commerce and Accountancy as their optional subject. It mainly tests applied knowledge in business organisation, management concepts, financial markets, and economic environment. Candidates can now download the complete question paper in PDF format to understand the nature and depth of questions asked.
I’m sharing this paper because it provides real insight into UPSC’s evolving approach towards optional subjects. The Commerce and Accountancy Paper – II often sets the tone for analytical and application-based evaluation. Aspirants preparing for the 2026 attempt can use the 2025 paper as a mirror to test their preparation level. By reviewing the paper, one can understand the importance of conceptual clarity, recent economic changes, and management principles that UPSC tends to focus on. Analysing the actual paper also helps in identifying topics that recur year after year, helping aspirants streamline their revision strategy more effectively.
About the Commerce and Accountancy Paper – II
Paper – II of Commerce and Accountancy focuses on management, business environment, financial markets, and human resource development. The total marks for this paper are 250. It demands not just theoretical understanding but also the ability to apply concepts to practical, real-world problems.
The topics generally covered in this paper include:
- Organisation Theory and Behaviour
- Human Resource Management
- Industrial Relations
- Financial Management and Markets
- Government Business Interface
- Strategic Management
- International Business and Trade Policies
Candidates are expected to write analytical answers supported by current examples from Indian and global business contexts.
Key Details of the Examination
- Exam Name: Civil Services (Main) Examination 2025
- Paper: Commerce and Accountancy Paper – II
- Conducting Body: Union Public Service Commission (UPSC)
- Total Marks: 250
- Exam Type: Descriptive
- Medium: English or Hindi (as per candidate’s choice)
- Availability: Question paper available for download in PDF format
Highlights of Paper – II (2025)
The 2025 paper was a well-balanced mix of theory and application. Questions from organisational behaviour and financial management were slightly more analytical this year. Topics like motivation theories, leadership styles, and working capital management appeared in deeper forms, demanding conceptual clarity and real-world interpretation.
Questions were evenly spread across management and finance, with some overlap involving current business trends such as digital transformation, global trade shifts, and the impact of government policies on the business environment. Aspirants who studied with updated examples and case-based notes likely found the paper manageable.
Why You Should Go Through This Paper
Reading and solving the 2025 Paper – II can give you a realistic understanding of UPSC’s expectations. Many aspirants often rely on books alone, but going through real question papers shows you how topics are framed and interconnected. For example, UPSC may not ask a direct question on “leadership theories” but may combine it with organisational change or human motivation.
By studying the actual paper, you’ll learn to connect theory with practice — which is exactly what UPSC wants. This also helps in answer writing practice, as you’ll know the word limits, tone, and format that fetch maximum marks.
How to Download the Question Paper
Follow these steps to download the UPSC Commerce and Accountancy Paper – II (2025):
- Visit the official UPSC website – www.upsc.gov.in
- Go to the “Examinations” section
- Click on “Previous Question Papers”
- Look for Civil Services (Main) Examination 2025
- Download Commerce and Accountancy Paper – II in PDF format
N.B: If you want to download the question paper without any difficulty, you can easily download it by Click here.
Save the file for offline review and practice. You can also print it out to attempt it under exam-like conditions.
