The Union Public Service Commission (UPSC) has released the Commerce and Accountancy Paper – I for the Civil Services (Main) Examination 2025. This question paper is especially useful for aspirants who have taken Commerce and Accountancy as an optional subject and for those planning their strategy for the next attempt. The paper combines theoretical questions with numerical and case-style problems that test accounting, auditing, cost and financial management skills.
I am sharing this because seeing the actual question paper helps candidates in a way that summaries or reviews cannot. Going through the 2025 paper shows the precise wordings UPSC used, the areas they favoured, and the mix between conceptual and application-based questions. For many of you, this paper will reveal recurring themes and shifts in demand — for example, how much emphasis was given to auditing procedures versus financial management, or whether newer accounting standards were tested. Based on my reading of several recent papers, I also point out which topics you should practise with full-length answers and which need quicker revision. Downloading and analysing the real paper will help you design a time-bound answer plan, practise numerical problems under exam conditions, and improve presentation — all practical steps that lift your score.
About the Commerce and Accountancy Paper – I
Commerce and Accountancy Paper – I for UPSC Mains is a 250-mark descriptive paper. It covers core topics such as accounting standards, partnership and company accounts, cost and management accounting, auditing principles, and financial management. The paper expects a mix of short calculations, descriptive explanations and applied answers that link accounting theory to business situations.
Key Details of the Examination
- Exam Name: Civil Services (Main) Examination 2025
- Paper Title: Commerce and Accountancy Paper – I
- Conducted By: Union Public Service Commission (UPSC)
- Marks: 250
- Medium: English or Hindi (candidate’s choice)
- Paper Type: Descriptive
- Availability: Question paper available for download in PDF
Major Topics Covered in Paper – I
The 2025 paper emphasised these areas:
- Accounting Standards and Financial Reporting
- Partnership and Company Accounts
- Cost Accounting and Management Accounting
- Auditing: Principles and Procedures
- Business Finance, Capital Structure and Dividend Policy
- Working Capital Management and Financial Statement Analysis
Questions required both conceptual clarity and numerical accuracy; many items were case-oriented and expected explanation plus computation.
Why This Question Paper Matters
Studying the 2025 question paper helps you understand UPSC’s focus and question style. You can track which topics get recurring weightage, how many marks are allocated to numerical problems versus theory, and the depth expected in answers. Analysing the real paper also helps you plan timed practice — for example, which questions to attempt first, how much time to allot for long numerical problems, and how to structure answers so markers can award full credit.
How to Download the Question Paper
To download the UPSC Commerce and Accountancy Paper – I (2025):
- Visit the official UPSC website at www.upsc.gov.in
- Open the “Examinations” section
- Click “Previous Question Papers” or the relevant link for Main Exam 2025
- Locate Commerce and Accountancy Paper – I and download the PDF
N.B: If you want to download the question paper without any difficulty, you can easily download it by Click here.
Save a copy for offline practice and mark questions you find difficult for targeted revision.
