UPSSSC Auditor study plan

Revise the accounting cycle from journal to trial balance and prepare one full set of books for a 15-transaction practice firm without referring to a solved example

Distinguish capital versus revenue expenditure and classify 20 mixed items correctly in writing

Define the objectives and basic principles of auditing and state the difference between book-keeping, accountancy and auditing in your own words

Build a one-page formula sheet covering assets, liabilities, capital, drawings, profit and the accounting equation, and test it on 10 numerical items

Prepare final accounts (trading, profit and loss, balance sheet) with adjustments for closing stock, outstanding expenses, prepaid expenses, depreciation and bad debts

Solve 15 depreciation problems using straight-line and written-down-value methods and reconcile the two results

Explain the auditor's duties regarding valuation of stock, fixed assets and provisions with reference to the Companies Act provisions you have studied

Identify and correct 10 common errors of principle and clerical errors that do not affect the trial balance

Reconcile a bank statement against a cash book across 12 reconciling items including cheques not presented, interest, direct deposits and standing orders

Prepare a bank reconciliation statement starting from both the cash book balance and the pass book balance

Describe the auditor's procedure for verifying bank balances, including confirmation, certificates and the treatment of unadjusted differences

Draft a simple audit programme listing steps for the audit of cash, bank and debtors

Memorise and reproduce the Preamble and the structure of the Constitution including Parts, Schedules and the fundamental rights articles

Explain fundamental rights, directive principles and fundamental duties with two case-law or amendment examples for each

Drill Hindi grammar: sandhi, samas, tatsam-tadbhav and muhavare through 100 objective items and log every wrong answer

Practise 50 Hindi comprehension and vocabulary questions under timed conditions

Trace the Union and State executive, legislature and judiciary and state the appointment, tenure and removal of key office holders

Explain constitutional bodies (Election Commission, CAG, UPSC, Finance Commission) and distinguish them from statutory bodies

Summarise public administration concepts: bureaucracy, span of control, line and staff, delegation, centralisation versus decentralisation, and New Public Management

Revise Indian polity current affairs and static general knowledge on national symbols, geography and economy through 100 objective questions

Consolidate general studies: Indian history milestones, freedom movement, geography of India, basic economics and general science facts

Explain the accounting and auditing vocabulary in Hindi and English, including the standard Hindi terms for assets, liabilities, depreciation, audit and balance sheet

Write two Hindi precis and two letters in the prescribed format within time limits

Complete 100 mixed general knowledge questions and record weak areas by sub-topic

Solve percentage, ratio, average, profit and loss, simple and compound interest problems at 30 questions per sitting with a target of 85 percent accuracy

Practise time, speed, distance, time and work, and mensuration problems using shortcut methods

Apply arithmetic to accounting scenarios such as interest computation, depreciation percentages and ratio analysis of a balance sheet

Review the full accountancy syllabus and re-solve every previously wrong question

Revise auditing types, audit evidence, sampling, internal control, internal check, audit report and qualifications, and the difference between internal and external audit

Recap constitutional amendments, emergency provisions, centre-state relations and administrative reforms commissions

Take three full-length timed mock tests covering all six domains and analyse each within 24 hours

Compile a one-page revision sheet per domain for the final 48 hours