Kerala PSC Accountant Grade 2 Syllabus & Exam Pattern 2025

Kerala PSC has released the Accountant Grade 2 Notification 2025 with details on posts, application dates, and vacancies. In this blog, we provide an overview of the syllabus and exam pattern. To start your preparation effectively, candidates are advised to refer to the official syllabus and guidelines released by Kerala PSC. Explore now!

Kerala PSC Accountant Grade 2 Notification 2025 Highlights

Kerala PSC Accountant Grade 2 PYQs 2025

Kerala PSC Accountant Grade 2 Syllabus 2025 PDF Download

To make your preparation easier, we’ve provided the Kerala PSC Accountant Grade 2 syllabus in a handy PDF format. It covers all subjects, topics, and important sections, giving you a clear roadmap for your study plan. Download the official syllabus PDF below

Kerala PSC Accountant Grade 2 Exam Pattern 2025

The Accountant Grade 2 exam has a total of 100 questions worth 100 marks, to be completed in 1 hour and 30 minutes. It will be conducted in English as an OMR-based test. The table below shows the different subjects and marks for each module, helping you plan your preparation.

Kerala PSC Accountant Grade 2 Detailed Syllabus 2025

To do well in the Kerala PSC Accountant Grade 2 exam, it’s important to go through the detailed syllabus. It lists all topics in each subject, helping you plan your preparation and focus on what’s important.

Module 1 (10 Marks)

Accounting

Financial Accounting- Concepts- Principles- Accounting standards- Accounts for a sole traderFinancial Statements – Final accounts of Sole Trader – Trading and Profit and Loss Account – Balance Sheet –- Partnership Accounts – Admission and Retirement – Dissolution of Partnership Firm- Realisation Accounts and Capital Accounts- insolvency of a partner- accounting for consignment –- Final Accounts of Companies- Computerised Accounting and usage of software in preparation of accounts.

Module 2 (10 Marks)

Financial Management

Financial Management- cost of capital – financing decision – capital structure – working capital management -Working Capital Cycle – Management of Cash – Receivables management- Inventory management- Dividend policy – Forms of Dividend- Types of Dividend Policies – Factors determining dividend – Theories of Dividend Policies – Stock Splits – Stock Repurchase.

Module 3 (10 Marks)

Cost Accounting

Introduction to Cost Accounting- Accounting and control of material cost-Accounting and control of labour cost- Accounting for overheads— Marginal costing – Standard costing – Breakeven analysis – Cost reduction – Cost management

Module 4 (10 Marks)

Management

Nature and Evolution of Management – Schools of Management Thought- planning- organisingcontrolling – directing – staffing – Leadership and theories – Motivation and theories – TQM

Module 5 (10 Marks)

Managerial Economics

Demand Estimation – Demand– elasticity of demand – price – income – advertisement –Demand forecasting – Theory of Production – Pricing Policy and Practices- Business cycle

Module 6 (10 Marks)

Company Law

Introduction to Company Law- company management and administration – Constitution of Board of Directors- – Appointment – functions and responsibilities of Board of Directors – Board Committees- Audit Committee–Board Meetings- Disclosure and Transparency – Annual returnWinding Up -Voluntary Winding up- Winding Up by National Company Law Tribunal- Winding Up by Liquidators- Procedure for Liquidation.

Module 7 (10 Marks)

Capital Market

Financial System in India- Financial System-Financial market – structure of financial market– Capital market instruments – Primary Market – Methods of floatation of capital – Public issue – IPO – FPO – Procedure of public issue – Book building process- Secondary Market – Functions of stock exchange –Dematerialization of securities –- Major stock exchanges in India – BSE- NSE – Listing – Regulatory framework of financial market

Module 8

Fundamentals of Income-Tax (10 Marks)

Income Tax Act- Basic Concepts -Assessment Year- Previous Year – Person – Assessee- IncomeGross Total Income- Total Income- Rates of Tax applicable to the Individual Assessee- income from salary- house property- business- capital gain and other sources- computation of total income – deductions and exemptions- tax planning – income tax returns.

Module 9

Marketing Management (10 Marks)

Marketing of products and services – Consumer Behaviour- Process of Consumer Buying- Factors influencing Consumer Buying Decisions- Customer Relationship Management- Market Segmentation- Product-Meaning – Classification of products Concept of product item, product line and product mix -Product Life Cycle – stages of PLC- Promotion -Concept of push and pull mixTypes of promotion- Advertising Personal selling, sales promotion, and public relations

Module 10

Auditing (10 Marks)

Audit Process- Internal Check – Preparation before audit -Audit Programme – audit process -audit notebook – audit working papers – audit files – internal control – internal check- Vouching and Verification- Auditors of Joint Stock Companies- Investigation vs. Auditing.

How to Downlaod Kerala PSC Accountant Grade 2 syllabus 2025 PDF

To download the Kerala PSC Accountant Grade 2 syllabus, follow these steps:

1. Visit the official Kerala PSC website: www.keralapsc.gov.in.
2. Go to the “Recruitments” section and select “Syllabus”.
3. Look for post-wise syllabus and choose “Accountant Grade 2”.
4. Click on the download link for the syllabus PDF.
5. Save the file to your device for easy access while preparing.