Kerala PSC Divisional Accountant Syllabus, Exam Pattern
152 topics across 5 subjects. Every question carries a written explanation.
Divisional Accountant is an accounts post in the Kerala General Service. Kerala PSC fills it through a competitive test called the Initial Recruitment Examination for Divisional Accountants, open to direct recruits and to serving staff by transfer.
The last notification, Cat. Nos. 723–725/2024, came out on 31 December 2024 with five existing vacancies: three for Junior Superintendents of the PWD, Irrigation and Harbour Engineering departments (723), one by direct recruitment (724) and one for UD clerks and equivalent staff (725). The direct-recruitment ranked list, No. 506/2026, took effect on 25 June 2026.
Openings are few and notifications rare; the one before was Cat. Nos. 391–393/2021. The Kerala Water Authority and KSEB recruit a similar post, Divisional Accounts Officer, under their own category numbers.
Last checked against the official notification on .
Kerala PSC Divisional Accountant Details
Exam Pattern
A preliminary OMR test screens candidates for a descriptive main exam.
| Main paper | Marks | Pass mark | Time |
|---|---|---|---|
| I. General knowledge, precis and general English | 150 | 60 (40%) | 3 h |
| II. Elementary book-keeping | 150 | 60 (40%) | 3 h |
| III. Arithmetic and mensuration | 200 | 100 (50%) | 3 h |
| Total | 500 | 220 |
SC/ST candidates need 30 per cent in Papers I and II and 35 per cent in Paper III. No exemption from any paper is allowed.
The 2025 preliminary was 100 marks: general knowledge and English 30, book-keeping 30, arithmetic and mensuration 40.
Syllabus
Book-keeping is set from Fieldhouse's Students Complete Commercial Book Keeping and chapters of R.N. Carter's Advanced Accounts: trial balance, final accounts, depreciation and reserves, bills of exchange, voyage accounts, self-balancing ledgers, capital and revenue, manufacturing and cost accounts, and the double account system. Where the two books overlap, questions follow Carter.
Arithmetic and mensuration is at SSLC standard, with Pierpoint's Mensuration for Indian Schools and Colleges Part I as the reference. Paper I tests clear English writing, general knowledge and precis.
Details: preliminary syllabus, main exam syllabus.
Eligibility Criteria
| Category | Qualification | Age |
|---|---|---|
| 724/2024 Direct | A degree with at least second class (a pass degree for SC/ST) | 18–36, born 02.01.1988 to 01.01.2006, usual relaxation |
| 723/2024 By transfer | Junior Superintendents of PWD, Irrigation and Harbour Engineering who have passed Account Test (Higher) and the PWD test | No upper limit |
| 725/2024 By transfer | UD clerks, Secretariat and PSC assistants, auditors and those above them, with Accounts Test (Higher) and five years of service, one of them at UDC level or above | No upper limit |
Nobody may sit the exam more than three times; you sign a declaration saying which attempt this is.
Salary
₹50,200–1,05,300. New appointees do 12 months of practical training on a training allowance, then one year of probation within two.
How to Apply
Online through One Time Registration. Applying in more than one category needs separate applications. Transfer candidates need a service certificate from their head of office, in the format printed in the notification.
Important Dates
| 723–725/2024 | Date |
|---|---|
| Notified | 31 December 2024 |
| Last date | 29 January 2025 |
| Ranked list, direct recruitment | In force from 25 June 2026 |
A ranked list runs for one to three years. No new notification had been issued by October 2026.
Result
The direct recruitment ranked list and the by-transfer list are on the PSC site.
Preparation Tips
- Paper III is worth 200 marks and needs 50 per cent. Practical arithmetic and mensuration decide the result.
- Work through the named Carter chapters with written answers. The main is descriptive, not multiple choice.
Official Links
Frequently Asked Questions
How many times can I write the exam?
Three at most.
What degree do I need?
Any degree with second class or better; SC/ST need only a pass.
Is the main exam objective?
No, it is three descriptive papers of three hours each.
How many vacancies were there in 2024?
Five: three, one and one across the three categories.
Computer Awareness (21)
- Computer Fundamentals
- MS Excel
- MS Office
- MS Powerpoint
- MS Word
- Computer Internet
- Computer System Architecture
- Computer Operating System
- Important File Extensions
- Important Abbreviations
- Keyboard Shortcuts
- History of Computers
- Computer Hardware and Software
- Input /Output Devices
- Memory Management
- Computer Languages
- Number System
- Logic Gates
- Computer Network
- Database Management System
- Computer Security
English Language (25)
- Synonyms
- Antonyms
- Double Synonyms
- Homonyms
- One Word Substitution
- Reading Comprehension
- Theme Detection
- Deriving Conclusions from Passages
- Sentence Completion
- Passage Completion
- Fill in the Blanks
- Spotting Errors
- Sentence Improvement
- Passage Correction
- Choose the Correct - Incorrect Sentence
- Reconstruction of Sentence
- Sentences Rearrangement
- Reconstruction of Paragraphs
- Rearrangement of Jumbled Parts
- Word Formation
- Idioms and Phrases
- Active-Passive voice
- Direct-Indirect Speech
- Transformation of Sentences
- Spelling Test
General Awareness / General Knowledge (GK) (23)
- Indian Politics
- Indian History
- Indian Economy
- Important Acts of the Parliament of India
- Honours and Awards
- Indian Geography
- Indian Culture
- World Geography
- Famous Places in India
- Famous Personalities
- Books and Authors
- Sports
- Days and Years
- Inventions
- Highest, Longest, Biggest, Largest, Deepest, Smallest of the World
- General Science
- World Currency
- Country Languages
- Technology
- Physics
- Chemistry
- Biology
- Scientific Names of Plants and Animals
Quantitative Aptitude (49)
- Number System
- H.C.F. & L.C.M.
- Decimal Fractions
- Simplification
- Square Roots & Cube Roots
- Average
- Problems on Numbers
- Problems on Ages
- Surds & Indices
- Percentage
- Operations on Numbers
- Profit & Loss
- Ratio & Proportion
- Partnership
- Chain Rule
- Time & Work
- Pipes & Cistern
- Time & Distance
- Problems on Trains
- Boats & Streams
- Alligation or Mixture
- Simple Interest
- Compound Interest
- Logarithms
- Area
- Volume & Surface Areas
- Mensuration
- Races & Games of Skill
- Calendar
- Clocks
- Stocks & Shares
- Permutations & Combinations
- Probability
- True Discount
- Banker’s Discount
- Heights & Distances
- Odd Man Out & Series
- Algebra
- Divisibility Rules & Remainder Theorem
- Factorials & Power Cycles
- Progressions (A.P., G.P., H.P.)
- Work & Wages
- Set Theory / Venn Diagrams
- Geometry (Lines, Angles, Triangles, Polygons)
- Coordinate Geometry
- Data Interpretation
- Trigonometry
- Statistics (Mean, Median, Mode)
- Arithmetic Operations
Reasoning (34)
- Analogy
- Number Series
- Classification
- Series Completion
- Coding-Decoding
- Input Output
- Inequality
- Blood Relation
- Puzzle Test
- Sequential Output Tracing
- Direction Sense Test
- Linear Seating Arrangement
- Circular Seating Arrangement
- Alphabet Test
- Number, Ranking and Time Sequence Test
- Mathematical Operations
- Logical Sequence of Words
- Arithmetical Reasoning
- Inserting The Missing Character
- Data Sufficiency
- Decision Making
- Assertion and Reason
- Situation Reaction Test
- Verification of Truth of the Statement
- Letter and Symbol Series
- Logic
- Statement - Arguments
- Statement - Assumptions
- Statement - Courses of Action
- Syllogisms
- Statement - Conclusions
- Deriving Conclusions From Passages
- Theme Detection
- Question - Statements
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- Software Development