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About UPSC EPFO APFC and EO/AO Exam

Before moving to the list of Most Important Topics for UPSC EPFO APFC and EO/AO
Exam, it is important for you to first know the pattern and syllabus of the Exam.
Pattern of UPSC EPFO APFC and EO/AO Exam
In 2023, the examination pattern consisted of a Recruitment test followed by an
interview. For your easy understanding, here is the overview of the UPSC EPFO APFC
exam pattern:

Recruitment Interview
Test Stage

Objective Type Total Marks -

+ Offline Mode 100

Category Wise Minimum Cut Off

Total Duration - Marks
2 Hours •UR - 50 Marks
•OBC - 45 Marks
•SC/ST/PH - 40 Marks

Total Marks -
300

Total Questions
- 120 (2.5
Marks each)

Negative
Marking - 1/3rd

**The actual number of questions from each component varies from paper to paper.
Syllabus of UPSC EPFO APFC Recruitment Test
The Official syllabus of UPSC EPFO APFC Recruitment Test comprises the following
topics:

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1. General English- To evaluate a candidate’s understanding of English language &
workman–like use of words.
2. Indian Culture, Heritage & Freedom Movements & Current Events
3. Development Issues
4. Governance and Constitution of India
5. Present Trends in Indian Economy
6. Accounting and Auditing, Industrial Relations, Labor Laws, Insurance
7. Basic Knowledge of Computer Applications, General Science
8. Elementary Mathematics, Statistics and General Mental Ability.
9. Social Security in India

As you can now see that the syllabus of UPSC EPFO APFC and EO/Ao Exam is very vast
so you need the list of Most Important topics for each section for efficient
preparation.
Component Wise – Most Important Topics
Quantitative Aptitude
S. No. Area wise Important How to Approach
Topics
1. Simplification For this, you need to have a good command
over calculation. For basic calculation, firstly
focus on the following:
• Mug up Tables up to 40
• Focus on basics of Addition,
Subtraction
• Multiplication of two digits with two
digits and three digits with three
digits
• Square up to 25
• Cube up to 10
• Square root and Cube root
• Basic percentage
• Basic Fractions
2. Number Series For this topic, you need to focus on:
• Basic calculation and have a good
command over logic since most of the
time logics are based on sum,
subtraction, multiply, squares and
cubes

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3. Number System For this topic, you need to focus on:
• Understanding the basic information
of numbers means classification of
numbers ex. Knowledge of Natural
even, odd, Composite, prime and co
prime numbers
• Understanding the Basic concept of
unit digit
• Understanding how to find
remainders
• Understanding the relation between
digits and numbers
• Understanding the rule of divisibility
• Understanding the concept of
Arithmetic and Geometric
Progression
4. Percentage For this topic, you need to focus on:
• Basic percentage
• Concept of Venn diagram
• concept of voters
• product consistency rule,
5. Ratio and Proportion For this topic, you need to focus on:
• Formation of Ratio
• Concept of Mixture
• Concept of income,
6. Mensuration For this topic, you need to focus on:
• Basic knowledge and formulae of all
2-Dimensional figures like Triangle
(Scalene, Isosceles, Right angle and
Equilateral triangle), Quadrilaterals
(Parallelogram, Rectangle, Square
and Rhombus) Circle and Semicircle.
• Basic knowledge and formulae of all
3-Dimensional figures like Cube,
Cuboid, Cylinder, Cone, Sphere and
Hemisphere.
7. Profit and Loss For this topic, you need to focus on:
• Meaning of CP, SP, Profit and Loss.
• Relation between SP, CP, and profit
loss

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 • Concept of discount and MRP
8. Simple and Compound For this topic, you need to focus on:
Interest • Meaning of Interest, Rate and
Principal
• Difference between simple and
compound Interest
• Ratio and Line method
9. Time and Work For this topic, you need to focus on:
• Relation between time and efficiency
• Total work comparison-based
questions
• Chain rule
10. Time and Distance For this topic, you need to focus on
understanding:
• Relation between time, speed, and
distance.
• Relation between speed and time
when distance is constant,
• Relation between speed and distance
when time is constant,
• Average speed

Reasoning Ability
S. No. Area wise Important How to Approach
Topics
1. Coding Decoding For this topic, you need to:
• Learn the Place value, opposite
letters, and Reverse place value of
each letter.
• Practice questions more on logical
coding.
• Try to notice the different logics
behind Numbers, Letters, Symbols.
• Practice questions with different
logics.
2. Blood Relation For this topic, you need to focus on the
following:
• Basic knowledge of relations

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 • Cover the basic concepts and
questions.
3. Direction Sense For this topic, you need to focus on the
following:
• Basic knowledge of direction and sub
direction
• Practice questions based on direction.

English
S. No. Area wise Important How to Approach
Topics
1. Sentence Rearrangement • Overview: Sentence rearrangement
involves arranging phrases to create
meaningful sentences.
• Tips to Follow: Understand
grammatical rules, practice
restructuring sentences for improved
flow, and pay attention to word
choice and sentence structure.
2. Reading Comprehension • Read a variety of texts, including
newspapers, articles, and literature.
• Develop the ability to identify main
ideas, supporting details, and the
author's purpose.
• Practice summarizing and
paraphrasing passages.
• Work on improving your reading
speed and comprehension through
regular practice.
3. Synonyms & Antonyms • Overview: Synonyms are words with
similar meanings. This chapter likely
focuses on expanding your
vocabulary and understanding the
nuances between words that share
meanings.
• Tips to Follow: Build a strong
vocabulary, use a thesaurus for

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 reference, and pay attention to the
context in which synonyms are used.
• Overview: Antonyms are words with
opposite meanings. This chapter will
likely help you recognize and use
antonyms effectively.
• Tips to Follow: Again, expand your
vocabulary, and understand the
contexts where antonyms are
appropriate. Pay attention to shades
of meaning.
4. Idioms & Phrases + One • Overview: Idioms and phrases are
word Substitution expressions with meanings that can't
be deduced from individual words.
This chapter will introduce you to
common idiomatic expressions.
• Tips to Follow: Familiarize yourself
with idioms, understand their
figurative meanings, and practice
using them appropriately in
sentences.
• One word substitution involves
expressing a complex idea in a single
word. This chapter aims to expand
your vocabulary and promote
precision in expression.
• Tips to Follow: Memorize common
one-word substitutes, understand
their meanings, and practice using
them appropriately.

Current Affairs
S. No. Area wise Important How to Approach
Topics
1. Government Schemes • Questions can be asked with respect to
the launch year, implementing agency,
tenure, aim/objective, key feature,
target etc.

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 • For this a student must cover the
following dimensions of government
schemes seen in the news.
o Launch Year
o Nodal Ministry
o Implementing Agency (if Any)
o Aim/Objective
o Eligibility
o Tenure
o Target
o Tagline
o Key Features
2. Reports/Surveys • Questions can be asked with respect to
the releasing body, parameters, top-
rank country, India-specific finding, etc.
• For this a student must cover the
following dimensions with respect to
reports released by National and
International organizations seen in the
news.
• Releasing Body
• About the Report (Edition,
Parameters, Theme).
• Key Ranking – Top 5 and Bottom 5
• India Specific Ranking
• Key Findings (Global and India
Specific)
• Recommendations
• Students should also give due
importance to Economic Survey and Union
Budget documents as these are the most
important documents released by the
Government of India.
3. Awards and Honors • Questions are generally asked directly
from the Awards.
• For this, students are advised to cover
the major awards seen in the news like
Padma Vibhushan, Order of Legion De
Honor, etc.

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 • A student must have a thorough
understanding of who has won the
award, the purpose of receiving the
award, about the award.
4. Sports • Questions can be asked directly with
respect to the winner, venue, theme,
and mascots associated with major
sports events like the Olympics,
Commonwealth Games, Khelo India
Games, Wimbledon, Santosh Trophy
etc.
• For this a student must cover the
following points in a sports event
• Cover the names of the individual or
team that won the event and the
runner-up, along with their countries.
• Cover details about the history or
significance of the event, records if any
created in the event.
5. Science and Technology • Questions can be asked with respect to
news related to space, technology,
scientific invention etc.
6. Summits and Conferences • Questions can be asked on the
important summits in which India is
participating or India is hosting.

Governance and Constitution of India

S. No. Area wise Important How to Approach
Topics
1. Regulating Act of 1773, • A clear knowledge of the features of
Indian Council Act of these Acts is necessary. Also, one
1909, Government of should know which act introduced any
India Act of 1919 and feature in Indian political system. For
1935 example, Separate Electorates in
Indian Political System was introduced
by Indian Council Act of 1909.
• It is important to know the implications
of the major features of these acts on
the making of Indian Constitution and
the provisions there in.

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 • Straight forward or direct objective
questions can be asked from features
of these acts.
2. Features of Indian • Basic understanding of the features of
Constitution Indian Constitution is necessary as 1 or
2 questions can be asked in the exam.
• Along with the knowledge of features
one should also know how any feature
is realized through different provisions
of Indian Constitution. For example,
Article 368 indicates the rigid nature of
Indian Constitution.
• There are some features where you
should memorize things, for example,
Source Countries of various provisions
in Indian Constitution, Schedules of
Indian Constitution.
• Direct objective, factual and important
term-based questions can be asked in
the examination.
3. Preamble of Indian • Clear understanding is required
Constitution regarding different terms and
information mentioned in the
Preamble of Indian Constitution. For
example, one should clearly know
about Democracy, Republic, Equality,
fraternity etc.
• Also, other areas like background of
Indian Preamble (objective resolution),
Date of adoption of Indian
Constitution, amendment of Indian
Preamble is important.
• Also cover the important judgements
of Supreme Court regarding Indian
Preamble and their implications.
• Thinking based objective questions can
be asked in the examination.
4. Fundamental Rights • This is one of the most important
topics of Indian Polity.

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 • One should know the following things
about Fundamental Rights:
o Features of Fundamental Rights
o Six fundamental Rights and sub
rights within each Right
o Clear knowledge of Article 12 – 35,
if possible, memorize them
o Deep knowledge of Article 14, 19,
21 and 32
o Application and exception of each
right
o Writs in Indian Constitution
o Limitations of Fundamental Rights
• Direct objective asking Article related
to right or conceptual questions asking
implication of any particular right can
be asked in exam.
5. Directive Principle of State • Basic Knowledge of different Directive
Policy (DPSPs) Principles is important along with their
implication is important.
• Socialistic DPSPs are most important as
they are also related with the Industrial
Relations component.
• Clear knowledge of Article 36 - 51, if
possible, memorize them
• Direct and fact-based questions
related to the DPSPs can be asked in
the exam.
6. Emergency In India • Cover different types of Emergencies
along with the Articles associated like:
o Grounds of Imposition
o Duration of Emergency
o Revocation of Emergency
o Scope of Judicial Review
• Cover the effect of different type of
Emergencies on legislative, financial,
and executive relations between
Centre and State
• Give special focus on President Rule
and SC judgements associated with it

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 • Feature based question can be asked in
the exam
7. President of India and • Cover the Election process of Indian
Governor of State President and various terms &
conditions related to the Office of
Indian President
• Also cover the different powers of
Indian President and Governor and
give special attention to ordinance
making power, Veto power and
pardoning power of Indian President.
• Very basic but logical questions are
asked in the exam.
8. Parliament of India • This is very important topic and 2 – 3
questions from this topic will be asked
in the exam.
• This is very vast topic and includes
important sub – parts like:
o Composition and elections of Lok
Sabha and Rajya Sabha
o Membership of both houses of
Parliament
o Presiding Officers of Parliament like
Speaker and Chairman
o Sessions & Devices of Parliamentary
Proceedings
o Different types of Bills like Ordinary,
Money and Financial Bill
o Different funds of Government of
India
o Different functions of Parliament
• Revise this topic multiple times to get
command over different facts, terms,
and concepts.
• Basic one liner as well as complex
multiple statement-based questions
are asked in the exam from this
chapter.

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9. Supreme Court of India • This topic contains multiple subtopics
from which questions can be asked in
the examination:
o Appointment of SC Judges, their
qualification, condition of office
and impeachment
o Provisions related to Ad Hoc, Acting
and Retired Judges
o Powers of Supreme Court including
original and writ jurisdiction
• Important Articles like 131 and 143 can
be asked.
• Multiple statement-based question
linked with current events can be
asked in the exam
10. Finance Commission and • As such one should clearly know the
its recommendations, Constitutional & Non – Constitutional
National Human Right Bodies in India. Among these 20+
Commission Election bodies, questions can be asked from
Commission, the body which is in news.
• Cover in detail the recommendations
of latest finance commission
• Composition of NHRC is important and
covers the latest updates related to it.
• For everybody you should know the:
o Composition of Commission
o Who appointments them?
o Powers and functions of these
bodies
11. Committees of Electoral • Cover all the important committees
Reforms related to Election reforms in India
along with their recommendations.
Some of these committees are:
o Goswami Committee on Electoral
Reforms, 1990
o Indrajit Gupta Committee on State
Funding of Elections (1998)
o Second ARC Recommendations
(2008)
o Tarkunde Committee (1974)

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 o Vohra Committee Report (1993)
• Multiple statement-based question is
asked in the exam from this topic.
12. Panchayati Raj Institution • Surface level Knowledge regarding
different committees and their
recommendations is important.
• Compulsory and voluntary provisions
of 73rd Constitutional Amendment Act
is important.
• This chapter requires multiple revision
• Basic objective questions regarding
recommendations of PRI committees
can be asked in the exam.
13. Urban Local Government • Holistic Understanding of different
types of municipalities and their
composition
• Basic provisions of 74th Constitutional
Amendment Act should be covered
• Composition of District Planning
Committee and Metropolitan Planning
Committee is important
• Basic multiple statement questions can
be asked in the exam.

Indian Economy
S. No. Area wise Important How to Approach
Topics
1. Law of Demand and Law of • Basic Understanding of the Law of
Supply Demand and Law of Supply and the
implied shapes of the Demand and
Supply curve as per the Law is
required.
• Straight Forward or direct questions
regarding the Definitions of Law of
Demand and Supply as well as
regarding the shape of the demand
and supply curve as per the Law of
Demand and Supply can be asked.

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2. National Income and • Basic understanding and clarity of the
Related Aggregates National Income and related
Aggregates – GNP, NNP, NDP, and GDP
with the formulas and conversion of
one related Aggregate into another.
• The concepts like Net Factor Income
from Abroad, Basic Price, Market Price,
Factor Cost and Depreciation should be
covered with a good level of
understanding.
• Questions can be directly regarding the
conversion, the formula for conversion
and the concepts with the definition
and difference.
3. Concept of Inclusive • Surface level Knowledge regarding the
Growth, Growth versus core meaning of the Inclusive Growth,
Development, Real GDP, Growth and Development, Real GDP,
Nominal GDP, and GDP Nominal GDP, and GDP Deflator.
Deflator • Questions can be directly from the
definitions or from the differences
between the Real and Nominal GDP,
and Growth and Development can be
asked.
4. Meaning and Types of • Basic understanding and clarity of
Poverty different types of Poverty – Absolute
Poverty, Relative Poverty,
Multidimensional Poverty etc.
• Mainly Questions directly from the
definitions as well as case study-
based\application-based questions
can be asked from the different types
of Poverty.
5. Meaning and Types of • Basic understanding and clarity of
Unemployment different types of Unemployment.
• Mainly Questions directly from the
definitions as well as case study-
based\application-based question can
be asked from the different types of
Poverty.

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6. Economic Reforms since • Liberalization, Privatization and
1991 Globalization are the important
Economic Reforms in India – have the
complete understanding of the
concept and features of these
Reforms.
• Questions can be regarding the
definitions and features of the
reforms.
7. Instruments of Monetary • Good understanding of the different
Policy – Quantitative Tools Qualitative and Quantitative Tools of
and Qualitative Tools monetary policy.
• Basic knowledge regarding the usage
of the different tools of Monetary
Policy in maintaining price stability
while keeping in mind the objective of
growth.
• Questions regarding the definition and
characteristics of the tools and
changes brought in them during the
inflation or recession scenarios can be
asked.
8. Components of Budget - • Holistic understanding and clarity of
Types of Receipts and the Components of Budget – Revenue
Expenditure Receipts and Capital Receipts and
Revenue Expenditure and Capital
Expenditure.
• Good understanding of the difference
between the different components of
Budget and the sub-components.
• Mainly Questions regarding the
components of Budget and their sub-
components can be asked.
9. Types of Government • Basic understanding and clarity of all
Deficit with Significance the deficits – Revenue Deficit, Fiscal
Deficit, Primary Deficit etc. Formulas of
deficits are important.
• Mainly Questions regarding the
definitions of Deficits, formulas, and
their significance to understand the

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 situation of the economy and the
efficiency of the government can be
asked.
10. Inflation and • Basic clarity regarding inflation is
Measurement of Inflation required. Additionally, understanding
– Wholesale Price Index regarding major causes and types of
and Consumer Price Index inflation, different types of inflation –
CPI, WPI and Core Inflation is required.
• Straight forward and direct questions
or application-based questions can be
asked from multiple topics of this
chapter.
11. All About IMF and World • Holistic coverage of Background,
Bank Objectives, Functions and Structure of
IMF and World Bank.
• Factual and Direct Questions regarding
the different aspects of the IMF and
World Bank.
• Keep yourself updated about recent
meeting outcomes through Current
Affairs
12. All About WTO • Holistic coverage of Background,
Predecessor, Objectives, Functions,
Structure and Agreements.
• Factual Questions regarding the
different aspects of the WTO.
• Keep yourself updated about recent
meeting outcomes through Current
Affairs
13. Regional Economic • Holistic coverage of Introduction,
Cooperation History, Members and Objectives of
Regional Economic Cooperations –
SAARC, ASEAN, BIMSTEC, BCIM, SCO,
and BRICS
• Factual Questions regarding the
different aspects of different Regional
Economic Cooperations
• Keep yourself updated about recent
meeting outcomes through Current
Affairs.

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 14. Meaning and Components • Basic understanding of the concept
of Balance of Payments – and Accounts of Balance of Payments –
Current Account and Current Account and Capital Account
Capital Account with clarity regarding sub-components
in each of these accounts.
• Mainly Questions regarding the
difference between the Accounts and
categorization of the sub-components
in the Accounts.

General Science
S. No. Area wise Important How to Approach
Topics
1. Dynamics and Newton’s For this topic, you need to focus on:
laws of motion • This is an important topic. Question
related to this topic is present in every
APFC and EO/AO paper.
• Most of the questions are on Force, its
types; Energy and Work-Energy
Theorem
• Numericals on Work-Energy Theorem
have been asked so to practice them.
2. Electricity For this topic, you need to focus on:
• Understanding the basic terms and
definitions and instruments.
• Numericals have been asked in this
topic related to resistance, current,
voltage and electrical energy. So,
practice them well.
3. Light For this topic, you need to focus on:
• Understanding the terms and various
phenomena.
• Focus on practical examples in nature.
Questions have been asked from there.
• Simple Numericals related to power of
lens have also been asked.
4. Magnetism For this topic, you need to focus on:
• Understanding the terms and
phenomenon.

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5. Elements, Compounds and For this topic, you need to focus on:
Mixtures • Basic characteristics of elements,
compounds, and mixtures
• Questions are asked on examples of
elements, compounds, and mixtures
• Properties of elements like solubility,
boiling points should also be focused
upon.
6. Physical and Chemical For this topic, you need to:
changes • Understanding basic concepts of
physical and chemical changes and
examples of the same.
7. Chemistry in daily life For this topic, you need to focus on the
following:
• Daily life examples of substances and
their properties like chemicals used in
them etc.
8. Metals and Non-metals For this topic, you need to focus on the
following:
• Remembering the properties of metals
and non-metals.
• Also concentrate on examples of
metals and non-metals with specific
characteristics and on alloys.
9. Acids and bases For this topic, you need to focus on the
following:
• Understanding the basics of acids and
bases and remembering their
examples.
• Understanding the practical
phenomenon in nature of say acid rain
and ocean acidification.
10. Health and Diseases This is one of the most important topics. For
this topic, you need to focus on the following:
• Understanding the various causing
agents of diseases and remembering
the examples of diseases they cause.
11. Cells and Tissues For this topic, you need to focus on the
following:

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 • Understanding and remembering the
various types of plants and their
properties.
• Understanding the various kinds of
organisms classified in phylum.
12. Organ systems – Digestive For this topic, you need to focus on the
system, Skeletal system, following:
Muscular system, • Understanding the organ systems and
Respiratory system, details of certain organs in the human
Circulatory system and body.
Reproductive System • Concentrate on the reproductive
system. Questions have been asked
from this.

Indian Culture and Heritage

S. No. Area wise Important How to Approach
Topics
1. Buddhism & Jainism Understand the core principles of philosophy
of the two religions. You must also memorize
factual data related to the following:
• Places associated with lives of Lord
Buddha and Lord Mahavir. E.g. place of
birth, place of enlightenment and place
of nirvana.
• Important scriptures and personalities.
E.g. Tripitakas of Buddhism or Agamas
of Jainism
• Sects and sub-schools, like Hinayana &
Mahayana of Buddhism; Digambara
and Svetambara of Jainism
• Important pilgrimage sites.
Factual Questions can be asked in form of
One-liner questions, Matching questions,
questions to identify correct/incorrect pairs.
2. Caves and Temples in India For this topic, you need to focus on:
• Mauryan and Gupta age cave temples
and monasteries. Like Barabar caves,
Nagarjuna caves, Ajanta caves etc.

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 • Architectural elements of North Indian
& South Indian Temples.
• Ashokan and Gupta age pillars and
inscriptions. Like Sarnath pillar,
Hathigumpha inscriptions etc.
Factual Questions can be asked in form of
One-liner questions, Matching questions,
questions to identify correct/incorrect pairs.
3. Indian Dance Styles For this topic, we need to learn about the
Classical and Folk dance styles in India.
For Classical dances, you must focus on:
• Place of their origin.
• Characteristic features of dance style.
For example, Kathakali is a dance-drama
associated with Kerala and features dancers
with elaborate colorful makeups and
costumes.
For Folk dances, you must memorize:
• Place where dance is commonly
practiced. For example, Bihu is
practiced in Assam, Cheraw in Mizoram
etc.
Factual Questions can be asked in form of
One-liner questions, Matching questions,
questions to identify correct/incorrect pairs.
4. Indian Scriptures For this topic, you need to focus on:
• Important scriptures in Sanskrit, Pali,
Prakrit languages.
• Important biographical works for
monarchs of Medieval India, Mughal
empire.
• Names of manuscripts of foreign
travelers to India. Like ‘Indica’ by
Megasthenes; Tahqiq-i-hind’ by Al
Beruni etc.
Factual Questions can be asked in form of
One-liner questions, Matching questions,
questions to identify correct/incorrect pairs.
5. UNESCO Heritage Preparation for this topic consists of three
parts:

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 1. UNESCO Cultural Heritage Sites:
memorize the following points about all
sites:
• Location
• Associated ruler or person
• Year of inclusion into UNESCO List
• Cultural importance
For e.g.: Khajuraho temples of Madhya
Pradesh, built by Chandela dynasty, included
in UNESCO list in 1986, famous for beautiful
stone carvings and sculptures.
2. UNESCO Natural Heritage Sites
• Location
• Year of Inclusion into UNESCO List
For example: Kaziranga NP in Assam, in 1985.
3. UNESCO Intangible Cultural Heritage
• Year of inclusion into UNESCO List
• Cultural importance
For e.g. Kumbha mela, included in 2017, is the
largest peaceful congregation of pilgrims in
the world.
Factual Questions can be asked in form of
One-liner questions, Matching questions,
questions to identify correct/incorrect pairs.
6. Archaeology in India For this topic, you need to focus on:
• Important archaeologists in India like
Alexander Cunningham, James Princep,
Braj Bansi Lal etc.
• Sites of Indus Valley Civilization
• Important Archaeological milestones in
India like deciphering of Brahmi script,
discovery of Indus Valley Civilization
and ruins of Hampi etc.
Factual Questions can be asked in form of
One-liner questions, Matching questions,
questions to identify correct/incorrect pairs.
7. Important Dynasties in For this topic, you need to learn about the
India important rules and places associated with:
• Maurya Dynasty
• Gupta Dynasty

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 • Pala Dynasty
• Delhi Sultanate
• Mughal Empire
• Vijayanagar empire
• Chola dynasty
Factual Questions can be asked in form of
One-liner questions, Matching questions,
questions to identify correct/incorrect pairs.
8. Bhakti Movement You must memorize the following:
• Important saints like Shankaracharya,
Ramanujacharya, Kabir etc.
• Important literature like Sursagar,
Ramcharitmanas, Gita Govinda etc.

Freedom Movement
S. No. Area wise Important How to Approach
Topics
1. Indian National Congress For this topic:
• You need to memorize about the year,
location and presidents of INC sessions
where historical decisions were taken.
For example, Lahore session of 1929,
presided by JL Nehru where Purna
Swaraj (Complete Independence) was
adopted by INC.
• You need to learn about contributions
of important leaders like Dadabhai
Naoroji, S C Bose, Sardar Patel, Lala
Lajpat Rai etc.
Factual and conceptual questions can be
asked in form of multi-statement questions,
Matching questions, and One-liner questions.
2. Mahatma Gandhi For this topic, you need to focus on:
• Movements led by Gandhi, like
Champaran Satyagraha, Non-
Cooperation etc.
• Gandhian philosophy of non-violence,
truth, gram swaraj etc.

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 Factual questions are very commonly asked.
Conceptual questions regarding Gandhian
philosophies can also be asked.
3. Important Policies & Laws For this topic, you need to learn about:
by British • Charter Acts, Indian Councils Acts and
Government of India Acts passed by
British Parliament.
• Governor Generals/Viceroys
associated with important
laws/decisions. For example: Dalhousie
associated with Doctrine of Lapse and
development of telegraph, Lord Ripon
associated with Ilbert bill and local self-
government etc.
• Commissions associated with reforms
in education, administration, famine
relief etc. For e.g.: Hunter Commission
for education, Campbell Commission
for Odisha famine etc.
4. Important peasant and For this topic, you need to focus on the
tribal uprisings following points associated with major tribal
and peasant uprisings:
• Location
• Time
• Leaders
• Major demands
For e.g.: Santhal rebellion of 1855 in Bengal
presidency (present day Jharkhand), led by
Sidhu and Kanhu, against revenue policies of
EIC, moneylenders etc.
5. Major Social Reformers For this topic, you need to focus on the
following:
• Important reformers like Raja Ram
Mohun Roy, Swami Vivekananda, M.G.
Ranade etc.
• Female reformers like Savitri Bai Phule,
Ramabai Ranade, Tarabai Shinde etc..
6. Revolutionary Leaders For this topic, you need to memorize the
names and organizations of revolutionaries

24 | Page
 like Bhagat Singh, Surya Sen, Udham Singh
etc.
7. Important Battles For this topic, you need to focus on the
following points related to important battles
fought against colonial power:
• Year
• Place
• Personalities associated
• Result
For example, Battle of Buxar (1764)
Participants: British East India Company (led
by Hector Munro) vs the combined armies of
Mir Qasim (Nawab of Bengal); Shuja-ud-
Daulah (Nawab of Awadh); and Mughal
Emperor Shah Alam II.
Result: English victory. Treaty of Allahabad
signed to ensure British supremacy in North
India.

Developmental Issues
S. No. Area wise Important How to Approach
Topics
1. Growth of Population You must focus on the concepts related to
following:
• Important terms and definitions. Like,
birth rate, death rate, growth rate of
population etc.
• Trends of population growth in India
• Factors affecting population growth.
• Demographic transition
Conceptual Questions can be asked in form of
One-liner questions and multi-statement
questions.
2. Characteristics of While studying about human population, we
population must focus on certain characteristics /
attributes:
• Age and gender profile
• Literacy
• Demographic dividend

25 | Page
 • Indian Census Data
Factual Questions can be asked in form of
One-liner questions, Matching questions,
questions to identify correct/incorrect pairs.
3. Concept of Human For this topic:
Development • You need to understand the concept
of human development. For example,
how economic development is
different from human development.
• You must understand the theoretical
aspects like: Pillars of human
development
Conceptual questions will be asked from the
topic which will test your understanding and
clarity regarding the concept.
4. Information in Latest For this topic, you need to focus on:
Human Development • Methodologies used in the report to
Report by UNDP measure aspects of human
development. Like Human
Development Index, Gender
Development Index etc.
• Rank of India and its neighbours on
various indices.
• Top and bottom ranking nations on
various indices.
Factual questions are asked from this topic
hence proper revision will be needed to
memorise the data from the report.

Basics of Computer Applications

S. No. Area wise Important How to Approach
Topics
1. History and generation of • Start with the basics: Understand what
computers a computer is, its limitations, history,
generation, and various types of
computers.
• Practice with various questions and
examples to reinforce your
understanding.

26 | Page
 • History of generation and types of
computers is an important component
of this topic.
2. Computer Memory • Familiarize yourself with the memory
hierarchy (based on the storage and
speed), types of memory (register
memory, primary memory, secondary
memory, cache memory)
• Understand what memory
measurement is and learn about the
various sizes of memory like Bit, Nibble,
Gigabyte, Petabyte, Yottabyte
• After developing the basic
understanding, practice with questions
that cover different aspects of
computer memory.
3. Computer Hardware • Learn various types of Hardware
devices.
• Study regarding Motherboard, its
various components
• The questions asked from this topic will
be direct and definition based.
4. Computer Software • Develop a general understanding of
software.
• Learn about various types of software
like application software, and system
software.
• Different computer languages are very
important like Low-level language, High-
level language, and Object-oriented
language.
• Practice more questions, so that you
can cover multiple topics and test your
understanding.
5. Computer network • Basic Understanding of network and
learning about network devices like
Hubs, Switch, Router, Modem, etc., and
their role in a communication network.
• Learn about different types of networks
like PAN, LAN, MAN, WAN

27 | Page
 • Understand network topology and
various types like bus, ring, star, tree
topology, etc.
• The internet and different network
protocols topic should be given high
priority.
• Application of this knowledge can be
used by you to retain the topic for a
longer period.
6. Number System • One of the important topics from the
exam perspective
• Read about number systems, and types
of number systems like binary,
hexadecimal, etc.
• The concept of conversion of one
specific number system to another
number system should be given a high
priority.
• Practice basic and easy to moderate
level questions related to the topic
7. Computer security • Understand what computer security is
needed in the present time.
• Get to know about what a virus is,
different types of viruses, and internet
security protocols like firewalls, adware,
and Antivirus programs.
• Please emphasize current events and
recent news, such as the recent Pegasus
issue, questions can be asked from such
news.

Industrial Relation, Labor Laws, and Labor Codes

Industrial Relations
S. No. Area wise Important How to Approach
Topics
1. Industrial Relations and the For this topic, you need to:
Constitution of India
• understand and mug up the important
Articles and provisions related to
industrial relations and labor welfare

28 | Page
 mentioned in the Constitution like Part
III, Part IV, Part IVA etc. of the Indian
Constitution.
2. Types of Trade Union For this topic, you need to:
• understand the different types of trade
unions under three categories, viz, on
the basis of purpose, on the basis of
membership pattern and on the basis
of level of operation.
• understand each type of trade unions
with the help of current examples.
3. Collective Bargaining For this topic, you need to:
• understand the level and process of
collective bargaining with the help of
examples.
• understand the types of bargaining and
different terms associated with them.
4. Strikes For this topic, you need to:
• understand the meaning and different
types of strikes under 3 categories, viz,
on the basis of consent of union, on the
basis of tactics used to halt work and
on the basis of miscellaneous
purposes.
• understand each strike carefully with
the help of examples. A few types may
seem similar but there is a difference.
• focus on understanding part. Once you
understand this, you do not need to go
through it again.
5. Settlement of Industrial For this topic, you need to:
Disputes
• cover the statutory and non-statutory
measures of settlement of industrial
disputes.
6. Wages For this topic, you need to:

29 | Page
 • cover different theories of wages like
subsistence theory, residual claimant
theory, etc., with the help of examples.
• focus on understanding part. Once you
understand these theories, you do not
need to go through it again.
7. Workers’ Participation in For this topic, you need to:
Management
• cover different forms of workers’
participation in management like
works committee, collective
bargaining, etc.
• focus on understanding part. Once you
understand these theories, you do not
need to go through it again.
8. International Labor For this topic, you need to:
Organization (ILO) and
Philadelphia Declaration • cover the aims and purposes of
formation of ILO and Philadelphia
Declaration
• read the different ILO conventions and
the ratifications of these conventions
by India

Labor Laws
S. No. Area wise Important How to Approach
Topics
1. Payment of Wages Act, For this topic, you need to:
1936
• focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.

30 | Page
 • cover all the core provisions of the Act
carefully and comprehensively.
• cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.
• avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• refer the previous year’s questions and
practice through mocks.
2. Minimum Wages Act, 1948 For this topic, you need to:
• focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.

31 | Page
 • cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.
• avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
3. Industrial Employment For this topic, you need to:
(Standing Orders) Act,
1946 • focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.

32 | Page
 • cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.
• avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
4. Trade Unions Act, 1926 For this topic, you need to:
• focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.

33 | Page
 • cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.
• avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
5. Factories Act, 1948 For this topic, you need to:
• focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.

34 | Page
 • cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.
• avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
6. Industrial Disputes Act, For this topic, you need to:
1947
• focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.

35 | Page
 • cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.
• avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
7. The Child and Adolescent For this topic, you need to:
Labor (Prohibition and
Regulation) Act, 1986 • focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.

36 | Page
 • cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.
• avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
8. Inter-State Migrant For this topic, you need to:
Workmen (Regulation of
Employment and • focus on the objective and the
Conditions of Service) Act, application of the Act. If any number
related to workman or employee is
1979
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.

37 | Page
 • cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.
• avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
9. Contract Labor (Regulation For this topic, you need to:
and Abolition) Act, 1970
• focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.

38 | Page
 • cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.
• avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
10. Payment of Bonus Act, For this topic, you need to:
1965
• focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.

39 | Page
 • cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.
• avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
11. Building and Other For this topic, you need to:
Construction Workers
(Regulation of • focus on the objective and the
Employment and application of the Act. If any number
related to workman or employee is
Conditions of Service) Act,
1996 mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.

40 | Page
 • cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.
• avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
12. Mines Act, 1952 For this topic, you need to:
• focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.

41 | Page
 • cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.
• avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.

Social Security
Social Security Schemes
S. No. Area wise Important How to Approach
Topics
1. Social Security Schemes For this topic, you need to:
• focus on schemes related to Pension,
Farmers, Rural Development,
Education, Health, Employment,
Gender Issues, and Social Justice like
Atal Pension Yojana, MGNREGA, PM
KISAN, Atal Vayo Abhyudaya Yojana,
etc.
• be thorough with the following
dimensions:
o Launch Year

42 | Page
 o Ministry/Implementing Agency
o Type
o Eligible Beneficiaries
o Tenure
o Target
o Key Features, etc.

Social Security Acts

S. No. Area wise Important How to Approach
Topics
1. Employees Compensation For this topic, you need to:
Act, 1923
• focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.
• cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.

43 | Page
 • avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
2. Employees' State Insurance For this topic, you need to:
Act, 1948
• focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.
• cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.

44 | Page
 • avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
3. Employees' Provident For this topic, you need to:
Funds and Miscellaneous
Provisions Act, 1952 • focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.
• cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.

45 | Page
 • avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
4. Maternity Benefit Act, For this topic, you need to:
1961
• focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.
• cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.

46 | Page
 • avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.
5. Payment of Gratuity Act, For this topic, you need to:
1972
• focus on the objective and the
application of the Act. If any number
related to workman or employee is
mentioned regarding the applicability
of the Act on any establishment, so you
need to mug it up.
• cover the important definitions
holistically by making a proper chart
since a similar definition can be part of
any other Act with a minute change in
provisions.
• cover all the core provisions of the Act
carefully and comprehensively.
• cover the provisos and explanation
given below the important provisions
holistically.
• remember the important provisions
factually, conceptually, and based on
their applicability.
• read the Miscellaneous Part of the Act
very selectively. Avoid common
provisions like the Power to make
rules, Rules made by the Central
Government to be laid before
Parliament, etc.
• have an idea about the content
mentioned in the Schedule(s) given in
the Act, if any.

47 | Page
 • avoid covering the sections and sub-
sections mentioned in the Act since
they may not be relevant to the exam.
• avoid covering the provisions related
to penalties since they may not be
asked for in the exam.
• Refer to the previous year’s questions
and practice through mocks.

Accounting, Auditing, and Insurance

Accounting
S. No. Area wise Important How to Approach
Topics
1. Basics of Accounting • Learn the basic concepts and
accounting principles thoroughly.
• Ensure a clear understanding of the
fundamental concepts as this is the
foundation for the rest of the chapters.
So, it is recommended that you prepare
it in a proper order.
• The exam may pose direct questions
based on terms, accounting principles,
and types of errors.
2. Preparation of Financial • Basic understanding and clarity of the
Statements components of Income Statement and
Balance Sheet.
• Format of Income Statement and
Balance Sheet: Horizontal and Vertical
Format
• Application Based Questions and Direct
questions can be asked.
3. Ratio Analysis • Surface level clarity regarding the
basics of various ratios and their
purpose is required.
• A major focus must be laid on solving
practical questions on ratios.
• Direct practical questions based on
formulae of ratios and concept-based

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 questions can be asked from this
domain.
4. Cash Flow Statement • Basic clarity regarding formation of
Cash flow statement from direct and
indirect method is required.
• Conceptual and Practical questions can
be asked in the exam.
5. Accounting for Share • Basic understanding of meaning and
Capital Transactions types of Shares.
• Understanding the different categories
of Share Capital.
• Understand the Accounting treatment
for Calls in Advance, Calls in Arrears,
Shares issued at Par, Over Subscription
and Under Subscription of Shares,
Shares issued at discount, Shares
issued at premium, Forfeiture of
shares, Re-issue of Forfeiture of Shares,
Issuing of Shares for Consideration
other than Cash.
• Solving practical problems on journal
entries for better understanding of the
concepts.
6. Accounting for Bonus • Basic understanding and financial
Shares and Rights Shares impact of Bonus and Rights Issue.
• Facts based on understanding of the
provisions under Companies Act and
SEBI regulations regarding Bonus Issue.
• Go through the accounting treatment
for Bonus and Rights Issue.
7. Buyback of Securities • Deep Understanding of the meaning
and need for buyback of shares.
• Deep Understanding of the provisions
as per Companies Act and SEBI
regulations for Buyback of Shares.
• Understanding of the various methods
associated with the Buyback of Shares.
8. Accounting Standard for • Identify and understand the different
Inventories types of inventories.

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 • Learn how to determine the cost of
inventories.
• Solve numerical problems for
understanding the practicality of the
concepts.
• Explore the differences between Ind AS
2 and AS 2
• Direct and fact-based questions can be
asked in the exam.
• Practical Questions can be asked from
this Topic in the exam.
9. Accounting Standard for • Understanding when to recognize
Revenue Recognition revenue from the sale of goods,
services, and in case of revenue
received from the use of enterprises’
resources by others yielding interest,
dividend, and royalties.
• Direct and fact-based questions can be
asked in the exam.
10. Accounting Standard for • Begin with a clear understanding of the
Property, Plant and purpose and scope of Accounting
Equipment Standard (AS) 10 and Indian Accounting
Standard (Ind AS) 16.
• Understand the methods and
principals involved in measuring the
cost of PPE.
• Basic understanding and clarity of the
initial and subsequent measurement.
• Understand the concept of
depreciation.
• Solve numerical problems for practical
understanding of the concepts.
• Direct and fact-based questions can be
asked in the exam.
• Practical Questions can be asked from
this Topic in the exam.
11. Accounting Standard for • Basic understanding of the need,
Investments meaning and scope of AS 13.
• Understanding of the classification of
Investments.

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 • Solve practical problems about Cost of
Investment and Carrying amount of
Investment.
• Direct and fact-based questions can be
asked in the exam.
• Practical Questions can be asked from
this Topic in the exam.
12. Preparation and • Begin by understanding the difference
Presentation of Company between:
Final Accounts o capital expenditure and revenue
expenditure.
o Capital Receipts and revenue
receipts.
• Solve practical problems regarding
preparation of profit & loss and
balance sheet from the trial balance
and work through examples. This
hands-on approach reinforces your
understanding and enhances your
ability to apply the concepts.
• Deep understanding of Schedule III of
companies Act 2013.
• Application Based Questions and Direct
questions can be asked.
• Direct questions can be asked from
Schedule III of companies act 2013.
Therefore, understanding of the
format of profit & loss a/c and balance
sheet as per Schedule III is must.
13. Accounting for Not-for- • Identify the need for, and nature of
Profit Organization accounting records relating to not-for-
profit organisations.
• Get understanding of the principal
financial statements prepared by not-
for-profit organisations: Receipt and
Payment Account, Income and
Expenditure Account and Balance
Sheet.
• Prepare the Receipt and Payment
account from a given data.

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 • Get understanding of the procedure of
preparing the Income and Expenditure
Account and balance sheet from a
given Receipt and Payment Account
and some additional information.
Practice practical questions based on
this.
• Distinguish between the Receipt &
Payment Account and the Income &
Expenditure Account.
• Practice treatment of certain peculiar
items of receipts and payments such as
subscription from members, special
funds, legacies, sale of old fixed assets,
etc.

Auditing
S. No. Area wise Important How to Approach
Topics
1. Nature, Objective and • Understand the Meaning, objective,
Scope of Auditing and Scope of Audit.
• Understand the types of Audits based
on legal obligation: Audit required
under law and Voluntary Audit
• Basic understanding of the benefits of
Audit is needed.
• Clarity on Inherent limitation of Audit
should be there.
• Get understanding of the difference
between Audit v/s Investigation.
• Basic clarity should be there regarding
the relationship of Auditing with other
Disciplines.
• Direct and Concept based questions
can be asked in the examination.
2. Audit Strategy, Audit • Conceptual understanding of the
Planning and Audit following Components is needed:
Program o Audit Strategy
o Audit Plan
o Audit Programme

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 • Direct and Concept based questions
can be asked in the examination.
3. Risk Assessment and • Conceptual understanding of the
Internal Control following components is needed:
o Audit Risk
o Components of Risk of Material
Misstatement: Inherent Risk and
Control Risk
o What are Risk Assessment
Procedures
o What is Internal Control
o What is Internal Audit
o Difference between Internal,
Statutory and Concurrent Audit
• Direct and Concept based questions
can be asked in the examination.
4. Vouching and • Conceptual understanding of the
Verification/Audit of Items following components is needed:
of Financial Items o Meaning of Voucher & Vouching
o Objectives & Importance of
Vouching
o How to Audit Cash Transactions
o How to Audit Sales
o What are assertions?
o What are assertions related to
P/L items
o What are assertions related to
Balance Sheet items
o How to do Audit of Balance
Sheet Items: Share Capital,
Reserve & Surplus, Borrowings,
Trade Receivables, Cash,
Inventories and Property, Plant
& Equipment
• Direct and Concept based questions
can be asked in the examination.
5. Company Audit • Conceptual understanding of the
following components is needed:
o Qualification of a Company
Auditor

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 o Disqualification of an Auditor
o Appointment of a Company
Auditor
o Ceiling on number of audits
o Removal of Auditors
o Remuneration of Auditors
o Rights/powers of Auditors
o Duties of an Auditor
o Restrictions on Auditor to render
certain services.
o Concept of Joint Auditors
o Which companies are required
to appoint Internal Auditors
• Direct and Concept based questions
can be asked in the examination.
6. Auditor’s Report • Conceptual understanding of the
following components is needed:
o What is an Audit Report?
o Contents of Audit Report
o How audit is conducted for
government companies
o Types of Audit Report
o For which companies Secretarial
Audit is necessary?
o Companies (Auditor’s Report)
Order,2020
• Direct and Concept based questions
can be asked in the examination.
7. Audit of different types of • Conceptual understanding of the
entities following components is needed:
o Audit of Sole Trader
o Audit of Partnership Firms
o Audit of Limited Liability
Partnership Firm
o Audit of Banking Companies
o RBI Guidelines for Appointment
of Auditors
o Audit of General Insurance
Companies

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 • Direct and Concept based questions
can be asked in the examination.
8. Classification of Audit • Conceptual understanding of the
following components is needed:
Statutory Audit, Private Audit,
Government Audit, Internal Audit,
Continuous Audit, Annual Audit,
Balance Sheet Audit, Cash Audit,
Complete Audit, Partial Audit, Detailed
Audit, Interim Audit, Management
Audit, Propriety & Performance Audit,
Operation Audit & Environment Audit.
• Direct and Concept based questions
can be asked in the examination.

Insurance
S. No. Area wise Important How to Approach
Topics
1. Basics, history, and For this topic, you need to:
features related to the
• Understand the very basic topics like,
Insurance
what is insurance, its history, and its
features.
• Do cover the basic terms related to
insurance, like the meaning of insurer,
insured and premium.
• When it comes to the history of
insurance, it needs to be covered from
a basic perspective and do cover the
need of insurance (to cover risk and
perils).
• Features of characteristics of insurance
requires a basic and general reading,
focus on how insurance contract is
made and how it benefits the parties
involved in the insurance contract.
• Do cover the basic terms related to the
insurance contract, like the meaning of
surrender value, policy maturity and
sum assured in the policy – a basic

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 understanding is needed from the
examination perspective.
• Direct concept-based question can be
asked in the exam from this topic.
2. Insurance sector in India For this topic, you need to:
• Understanding the role of Insurance
Regulatory and Development
Authority (IRDAI), do cover the facts
related to IRDAI, like the current head
of IRDAI.
• Do focus on the Mission and functions
of IRDAI and Basic details regarding the
Board of IRDAI needs to be covered up.
• Do cover the Role of IRDAI in customer
protection, focus on different
initiatives of IRDAI to promote orderly
development of the insurance sector in
India.
• Direct question can be asked in the
exam from this topic.
3. Emerging concepts and For this topic, you need to:
products in the insurance
sector • Understand Difference between Social
security insurance schemes and private
insurance
• Understand what Bancassurance is and
focus on how it helps the insurance and
banking companies.
• Other emerging concepts related to
insurance, like the concept of
Microinsurance, reinsurance, group
insurance, assurance, double
insurance needs to be covered up from
a basic perspective.
• Direct question can be asked in the
exam from this topic.

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Author’s Note
• The list of the most important topics of the UPSC EPFO APFC Exam mentioned in
this Guidebook is as per the latest syllabus of the Examination. Kindly be aware
that syllabus can change as per the future recruitment notifications released by
UPSC.
• This list mentions the subtopics from syllabus topic of is based on detailed analysis
of Past Year papers of UPSC EPFO APFC Examination. This list is indicative in
nature, and the importance of the topics may change as per the discretion of UPSC
in future.
• This Guidebook also outline many topics that are not directly mentioned in the
syllabus but questions from them are asked in the exam. These topics are
identified based on the detailed analysis of Past year papers.
• There may be some other important subtopics that are not mentioned here from
which not many questions have been asked in previous years exam but will be
asked in future exam.

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