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Home Articles

Kerala PSC Divisional Accountant Syllabus & Exam Pattern 2025 PDF – Prelims & Mains, Link

by Sreesha V.S
August 28, 2025
in Articles, Kerala PSC
Kerala PSC Divisional Accountant 2025 Syllabus & Exam Pattern
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Table of Contents

  • Kerala PSC Divisional Accountant Syllabus and Exam Pattern Overview
  • Kerala PSC Divisional Accountant Mains 2025 Exam Date 
  • Kerala PSC Divisional Accountant 2025 Previous Questions – Download PYQs
  • Kerala PSC Divisional Accountant Exam Pattern 2025 – Prelims & Mains
  • Kerala PSC Divisional Accountant Syllabus 2025 PDF – Prelims & Mains
  • Kerala PSC Divisional Accountant Syllabus 2025 for Prelims & Mains
  • How to Download Kerala PSC Divisional Accountant Syllabus 2025

Kerala PSC conducts the Divisional Accountant exam to recruit candidates for financial roles in various government departments. As the mains exam approaching, a clear understanding of the syllabus and exam pattern is essential for effective preparation. This guide covers the Kerala PSC Divisional Accountant Syllabus & Exam Pattern 2025 for prelims and mains in detail. Download the PDF below for a structured study approach.

get 7-day KPSC course trail!

Kerala PSC Divisional Accountant Syllabus and Exam Pattern Overview

Highlights Details
Organized By Kerala Public Service Commission (KPSC)
Post Divisional Accountant
Category / Notification Nos. 346/2024, 723/2024 to 725/2025, 771/2024 to 783/2025, 261/2024, 341/2024, 345/2024
Department / DOR Kerala General Service, Kerala Water Authority
Exam Type Statewide
Exam Date Paper I & Paper II – 01/09/2025

Paper III – 02/09/2025

Admit Card Release Date 18/08/2025
Official Website keralapsc.gov.in

Kerala PSC Divisional Accountant Mains 2025 Exam Date 

1: Which Year First Assembly Election was held in Kerala?

2: Name the first book in the Malayalam language?

3: Which of the following correctly identifies the three branches of government under the Indian Constitution?

4: The concept of Five Year Plans was introduced in India by _____?

5: Syrinx is the voice box in ___?

    Fill out the form to see the results



    Ever wondered how much you really know? It's time to put your brain to the test!

    The Kerala PSC Divisional Accountant Main Exam 2025 is scheduled to be held statewide in September. Paper I will take place on 01 September 2025 (Monday) from 9:00 AM to 12:20 PM, followed by Paper II on the same day from 1:30 PM to 4:50 PM. Paper III is set for 02 September 2025 (Tuesday) from 9:00 AM to 12:20 PM. The admit card for the exam has been released on 18 August 2025, and candidates must download it from the PSC Thulasi website to know their exam venue and other details.

    history notes for DIV A/C exam!

    Enroll in Kerala's Top-rated Kerala PSC Coaching Program!

    സർക്കാർ ജോലി എന്ന സ്വപ്നം ഇനി സ്വപ്നം മാത്രമല്ല! Join Entri's Kerala PSC Coaching Programs

    Join Now!

    Kerala PSC Divisional Accountant 2025 Previous Questions – Download PYQs

    Question Paper Category PDF
    156/2016
    Download PDF
    155/2016
    Download PDF
    154/2016
    Download PDF
    133/2016
    Download PDF
    112/2016
    Download PDF
    110/2016
    Download PDF
    109/2016
    Download PDF
    107/2016
    Download PDF

    Kerala PSC Divisional Accountant Exam Pattern 2025 – Prelims & Mains

    The Kerala PSC Divisional Accountant exam consists of two stages: Preliminary & Mains.

    Preliminary Exam Pattern

    • Paper 1: 100 Marks | 90 Minutes
    • Paper 2: 100 Marks | 90 Minutes

    Mains Exam Pattern

    • Paper 1: 100 Marks | 3 Hours
    • Paper 2: 100 Marks | 3 Hours
    • Paper 3: 100 Marks | 3 Hours

    Marks obtained in the Divisional Accountant Prelims Exam are considered for the final merit list.

    Sl. No Subject Maximum Marks Duration
    1 General Knowledge, Precise & General English 30 1 Hour 15 Minitues
    2 Elementary Book Keeping 30 1 Hour 15 Minitues
    3 Arithmetic & Mensuration (Elementary but Practical) 40 1 Hour 15 Minitues

    Marks obtained in the Divisional Accountant Mains Exam are considered for the final merit list.

    Sl. No Subject Maximum Marks Duration
    1 General Knowledge, Precise & General English 150 3 Hours
    2 Elementary Book Keeping 150 3 Hours
    3 Arithmetic & Mensuration (Elementary but Practical) 200 3 Hours

    Kerala PSC Divisional Accountant Syllabus 2025 PDF – Prelims & Mains

    The Kerala PSC Divisional Accountant Prelims Exam consists of three parts: General Knowledge & General English (30 marks), Elementary Book Keeping (30 marks), and Arithmetic & Mensuration – Elementary but Practical (40 marks). This tests language skills, accounting knowledge, and numerical ability.

    The General Knowledge section carries 10 marks with 2 questions each from topics like World Capitals, Languages, Currency, Leaders, Rivers & Mountains, Indian History (Ancient, Medieval, Modern), Independence Movement, Post-1956 Kerala, Budget, Agreements, Awards, Appointments, and Public Health.

    Category Syllabus PDF
    Divisional Accountant Prelims 2025 Syllabus
    Download PDF
    Divisional Accountant Mains 2025 Syllabus
    Download PDF

    Enroll in Kerala's Top-rated Kerala PSC Coaching Program!

    സർക്കാർ ജോലി എന്ന സ്വപ്നം ഇനി സ്വപ്നം മാത്രമല്ല! Join Entri's Kerala PSC Coaching Programs

    Join Now!

    Kerala PSC Divisional Accountant Syllabus 2025 for Prelims & Mains

    The Kerala PSC Divisional Accountant Exam has two stages – Prelims and Mains. The Kerala PSC Divisional Accountant Exam syllabus includes three main areas: General Knowledge and General English, Elementary Book Keeping, and Arithmetic & Mensuration (Elementary but Practical).

    Kerala PSC Divisional Accountant Prelims 2025 Syllabus

    TOTAL MARKS – 100

    PART – I

    PART – I – A – GENERAL KNOWLEDGE (15 MARKS)

    1. Kerala

    • Arrival of Europeans and their contributions
    • History of Travancore from Marthanda Varma to Sree Chithira Thirunal
    • Social and Religious Reform movements
    • National movement in Kerala
    • Literary Sources of Kerala History
    • United Kerala Movement
    • Political and Social History of Kerala after 1956

    2. India

    • Medieval India – Political History and Administrative Reforms
    • Contributions of rulers
    • Establishment of the British Empire
    • First War of Independence
    • Formation of Indian National Congress
    • Swadeshi Movement
    • Social Reform Movements
    • Role of Newspapers, Literature, and Art during the freedom struggle
    • Independence Movement and Mahatma Gandhi
    • Extremist Movement in India
    • India’s Independence and Post-Independence Period
    • State Reorganization
    • Developments in Science, Education, and Technology
    • Foreign Policy
    • Political History after 1951

    3. World

    • Great Revolutions:
      • English Revolution
      • American War of Independence
      • French Revolution
      • Russian Revolution
      • Chinese Revolution
    • Political History after the Second World War
    • UNO and other International Organizations

    GEOGRAPHY (2 Marks)

    1. Basics of Geography

    • Earth Structure
    • Atmosphere
    • Rocks and Landforms
    • Pressure Belts and Winds
    • Temperature and Seasons
    • Global Issues – Global Warming and Pollution
    • Maps – Topographic Maps and Signs
    • Remote Sensing and Geographic Information System (GIS)
    • Oceans and their movements
    • Continents and their specific features

    2. India

    • Physiography and states
    • Northern Mountain Region and Rivers
    • Northern Great Plain
    • Peninsular Plateau
    • Coastal Plains
    • Climate and Natural Vegetation
    • Agriculture, Minerals, and Industries
    • Energy Sources
    • Transport Systems – Road, Water, Rail, Air

    3. Kerala

    • Physiography and districts
    • Rivers and Climate
    • Natural Vegetation and Wildlife
    • Agriculture and Research Centers
    • Minerals and Industries
    • Energy Sources
    • Transport Systems – Road, Water, Rail, Air

    ECONOMICS (2 Marks)

    • National Income and Per Capita Income
    • Factors of Production
    • Economic Sectors of Production
    • Indian Economic Planning – Five-Year Plans, NITI Aayog
    • Types and Functions of Economic Institutions
    • Reserve Bank of India and its Functions
    • Public Revenue – Tax and Non-Tax Revenue
    • Public Expenditure and Budget
    • Fiscal Policy
    • Consumer Protection and Rights

    CIVICS (2 Marks)

    • Public Administration – Bureaucracy, Features, and Functions
    • Indian Civil Service and State Civil Service
    • E-Governance
    • Information Commission and Right to Information Act
    • Lokpal & Lokayukta
    • Government Structure – Executive, Judiciary, Legislature
    • Elections and Political Parties
    • Human Rights and Human Rights Organizations
    • Acts and Rules related to Consumer Protection
    • Watershed Management, Labour and Employment Policies
    • National Rural Employment Policies
    • Land Reforms
    • Protection of Women, Children, and Elderly
    • Social Welfare and Social Security
    • Socio-Economic Statistical Data

    INDIAN CONSTITUTION (2 Marks)

    • Constituent Assembly
    • Preamble
    • Fundamental Rights and Duties
    • Directive Principles of State Policy
    • Citizenship
    • Constitutional Amendments
    • Panchayati Raj
    • Constitutional Institutions and their Functions
    • Emergency Provisions
    • Union List, State List, and Concurrent List

    ARTS, SPORTS & LITERATURE (2 Marks)

    Arts

    • Important Audio-Visual Art Forms of Kerala
    • Famous Places, Institutions, Personalities, and Artists
    • Development and Practice of Art Forms

    Sports

    1. Famous Sports Personalities of Kerala, India, and the World – their achievements and awards
    2. Important Awards – Corresponding Fields and Winners
    3. Famous Trophies and Related Events
    4. Number of Players in Important Sports
    5. Important Terms associated with Various Sports and Games
    6. Olympics – Basic Facts, Venues, Countries, Famous Performances, and Personalities
    7. Asian Games, Afro-Asian Games, Commonwealth Games, SAF Games – Venues, Countries, and India’s Performance
    8. National Games
    9. Games – Events, Players, Achievements
    10. National Sports/Games Events of Various Countries

    Literature

    • Malayalam Literary Movements and their Icons
    • Main Literary Works and Authors
    • Writers – Pen Names and Nicknames
    • Famous Works and Characters
    • Famous Quotes – Books and Authors
    • Beginning of Journalism in Kerala – Pioneers, Journals, and Publications
    • Famous Awards and Honors – Writers and their Works
    • Malayalam Writers who won the Jnanpith Award
    • Malayalam Cinema – Origin, Development, Milestones, and National Awards

    Culture

    1. Kerala – Important Celebrations, Festivals, and Places
    2. Cultural Centers, Worship Places, Cultural Leaders, and their Contributions

    BASICS OF COMPUTER (2 Marks)

    Hardware

    • Input and Output Devices – Names and Uses
    • Memory Devices – Primary and Secondary

    Software

    • System Software and Application Software
    • Operating Systems – Functions and Examples
    • Popular Application Software – Word Processors, Spreadsheets, Databases, Presentation, Image Editors
    • Basics of Programming – Input, Output, Store, Control Transfer

    Computer Networks

    • Types of Networks – LAN, WAN, MAN
    • Network Devices – Media, Switch, Hub, Router, Bridge, Gateway

    Internet

    • Services – WWW, Email, Search Engines
    • Social Media – Examples and Features
    • Web Designing – Browsers, HTML (Basics)

    Cyber Crimes and Cyber Laws

    • Types of Cyber Crimes (Awareness Level)
    • IT Act and Other Laws (Awareness Level)

    SCIENCE AND TECHNOLOGY (1 Mark)

    1. Science and Technology

    • Nature and Scope of Science and Technology
    • National Policy on S&T and Innovations
    • Basics of Everyday Science
    • Human Body and Public Health
    • Food and Nutrition
    • Healthcare
    • Institutes and Organizations in India Promoting Science and Innovation
    • Contributions of Prominent Indian Scientists

    2. Technology in Space and Defense

    • Evolution of Indian Space Programme
    • ISRO – Activities and Achievements
    • Various Satellite Programmes
    • DRDO – Vision, Mission, and Activities

    3. Energy Requirement and Efficiency

    • India’s Existing Energy Needs and Deficit
    • Renewable and Non-Renewable Energy Resources
    • Energy Policy of India
    • Government Policies and Programs
    • Energy Security and Nuclear Policy

    4. Environmental Science

    • Issues and Concerns Related to the Environment
    • Environmental Laws, Policies, and Treaties
    • Sustainable Development and Biodiversity
    • Climate Change – International Initiatives and India’s Commitments
    • Western Ghats – Features, Characteristics, and Issues
    • Forest and Wildlife Conservation Laws
    • Environmental Hazards, Pollution, Carbon Emission, and Global Warming
    • Developments in Biotechnology, Green Technology, and Nanotechnology

    PART – I – A – GENERAL KNOWLEDGE (15 Marks)

    Topic Subtopics
    Kerala History Arrival of Europeans, Contributions of Europeans, History of Travancore (Marthanda Varma to Sree Chithirathirunnal), Social & Religious Reform Movements, National Movement in Kerala, Literary Sources of Kerala History, United Kerala Movement, Political & Social History after 1956
    Indian History Medieval India (Political History, Administrative Reforms, Contributions), Establishment of British Rule, First War of Independence, Formation of INC, Swadeshi Movement, Social Reform Movements, Newspapers, Literature & Art during Freedom Struggle, Independent Movement & Mahatma Gandhi, Extremist Movements, Post-Independence Period (State Reorganization, Developments in Science, Education, Technology, Foreign Policy, Political History after 1951)
    World History Great Revolutions (England, American War of Independence, French, Russian, Chinese), Political History after WWII, UNO & Other International Organizations
    Geography (2 Marks) Earth Structure, Atmosphere, Rocks, Landforms, Pressure Belts, Winds, Temperature, Seasons, Global Issues (Pollution, Global Warming), Maps & Topographic Signs, Remote Sensing, GIS, Ocean Movements, Continents & Countries
    Indian Geography Physiography, States & Features, Mountains, Rivers, Plains, Plateaus, Coastal Regions, Climate, Natural Vegetation, Agriculture, Minerals, Industries, Energy Sources, Transport (Road, Water, Rail, Air)
    Kerala Geography Physiography, Districts & Features, Rivers, Climate, Natural Vegetation, Wildlife, Agriculture & Research Centers, Minerals, Industries, Energy Sources, Transport (Road, Water, Rail, Air)
    Economics (2 Marks) National Income, Per Capita Income, Factors of Production, Indian Economic Planning (Five-Year Plans, NITI Aayog), Economic Institutions, RBI & Functions, Public Revenue (Tax & Non-Tax), Budget, Fiscal Policy, Consumer Protection
    Civics (2 Marks) Public Administration, Bureaucracy, Civil Services, E-Governance, RTI, Lokpal & Lokayukta, Government Structure (Executive, Judiciary, Legislature), Elections, Political Parties, Human Rights, Consumer Protection, Labour Laws, Social Welfare Policies
    Indian Constitution (2 Marks) Constituent Assembly, Preamble, Fundamental Rights, Directive Principles, Duties, Citizenship, Amendments, Panchayati Raj, Constitutional Institutions, Emergency Provisions, Union-State-Concurrent Lists
    Arts, Sports & Literature (2 Marks) Kerala’s Audio-Visual Art Forms, Important Places & Personalities, Sports Personalities & Events, Major Awards & Trophies, Olympics, Commonwealth Games, National Games, Malayalam Literary Movements, Writers & Works, Journalism, Cinema Development, Cultural Celebrations & Festivals
    Basics of Computer (2 Marks) Hardware (Input, Output, Memory Devices), Software (System & Application), Operating Systems, Programming Basics, Networks (LAN, WAN, MAN, Devices), Internet (WWW, Email, Search Engines, Social Media), Cyber Crimes & Laws
    Science & Technology (1 Mark) Science & Tech Policies, Indian Space & Defense, Energy Policies, Environmental Science (Pollution, Climate Change, Biodiversity, Legal Aspects), Developments in Biotechnology, Nanotechnology

    PART – I – B – ENGLISH LANGUAGE (15 Marks)

    Subdivision Topics Marks
    Noun Singular/Plural, Countable/Uncountable, Abstract, Possessive 3 Marks
    Tense Present Simple, Present Perfect, Simple Past, Past Perfect, Irregular Verbs 4 Marks
    Verbs Phrasal Verbs, Auxiliary/Modals, Adverbs, Active/Passive Voice, Reported Speech 4 Marks
    Others Pronouns, Adjectives, Prepositions, Idioms & Phrases, Jumbled Sentences 4 Marks

    PART – II – ELEMENTARY BOOK KEEPING (30 Marks)

    Module Topics Marks
    Module 1 Book Keeping up to Trial Balance: Introduction to Accounting, Need, Importance, Limitations, Journal, Ledger, Trial Balance, Rectification of Errors 3 Marks
    Module 2 Trading, Profit & Loss Account, Balance Sheet, Adjusting, Opening & Closing Entries 3 Marks
    Module 3 Depreciation, Sinking Fund, Reserves, Reserve Fund, Secret Reserve 3 Marks
    Module 4 Bill of Exchange, Promissory Notes, Cheques, Types & Endorsements 3 Marks
    Module 5 Voyage Account: Important Terms (Freight, Primage, Passage Money, Port Charges, Stevedoring, Incomplete Voyage) 3 Marks
    Module 6 Self-Balancing Ledgers: Meaning, Objectives, Control Accounts 3 Marks
    Module 7 Capital & Revenue Accounts, Receipts & Payments, Income & Expenditure 3 Marks
    Module 8 Manufacturing & Working Accounts, Cost Book of Mining Companies 3 Marks
    Module 9 Cost Accounts: Classification, Labour & Material Costing, Overheads, Job & Process Costing, Batch & Contract Costing 3 Marks
    Module 10 Double Account System: Meaning, Features, Difference from Single Account System, Clear Profit, Disposal of Surplus 3 Marks

    Total: 100 Marks

    PART – III: Arithmetic and Mensuration (40 Marks):

    PART – III – Arithmetic and Mensuration (40 Marks)

    Module Topics
    Module 1 Number System: Factors and multiples, cyclicity, divisibility, remainders, prime and composite numbers. Real numbers – rational and irrational numbers, decimal representations, Division algorithm, Fundamental theorem of arithmetic.
    Module 2 Polynomials: Degree, Classification, Remainder theorem, Factor theorem, Division algorithm for polynomials, Zeros and coefficients of a polynomial.
    Module 3 Quadratic Equations: Roots, Methods for finding roots (Factorization, Completing the square, Quadratic formula), Nature of roots, Relation between roots and coefficients.
    Module 4 System of Linear Equations in Two Variables: Methods (Graphical, Substitution, Elimination, Cross multiplication), Conditions for solvability.
    Module 5 Squares and Square Roots, Cubes and Cube Roots: Methods for finding square roots and cube roots.
    Module 6 Arithmetic Progression: Basic concepts, General term, Sum of an arithmetic progression.
    Module 7 Profit, Loss, and Discount: Problems related to profit, loss, and discount.
    Module 8 Ratios and Proportions: Problems related to ratios and proportions.
    Module 9 Percentage: Important concepts, Successive changes in percentage.
    Module 10 Simple and Compound Interest: Problems related to simple and compound interest.
    Module 11 Statistics: Definitions, Frequency distribution, Cumulative frequency distribution, Graphical representation (Bar graph, Histogram, Frequency polygon), Arithmetic mean.
    Module 12 Mathematics in Commerce: Shares, Trading in shares, Dividends, Debentures, Banking (Saving, Current, Recurring, Fixed accounts), Sales tax, and Value-added tax.
    Module 13 Circles: Secant and tangent, Area of a segment, Angles in alternate segments, Cyclic quadrilaterals, Area of a sector, Applications of area related to circles, Circumference.
    Module 14 Triangles and Quadrilaterals: Types of triangles and quadrilaterals, Properties, Midpoint theorem, Area, Perimeter, Pythagoras theorem, Angles.
    Module 15 Solids: Surface area and volume of solids.
    Module 16 Similar and Congruent Triangles: Problems related to similarity and congruence.
    Module 17 Trigonometry: Angle of elevation and depression, Problems on height and distance, Trigonometric ratios, Trigonometric identities.
    Module 18 Coordinate Geometry: Distance between two points, Internal and external division, Centroid, Incenter, Straight lines – Various forms.
    Module 19 Time, Speed, Distance, and Work: Problems related to time, speed, distance, and work.
    Module 20 Sets: Description of sets, Types of sets, Venn diagram, Operations on sets.

    Kerala PSC Divisional Accountant Mains 2025 Syllabus

    Paper I

    Part I: General Knowledge

    Section Topics (2 Questions Each) Marks
    (a) Facts World Capitals, World Languages, World Currency, World Leaders, Rivers and Mountains 10
    (b) History Ancient Indian Figures, Medieval Indian Figures, Modern Indian Events, Independence Movement, Post-1956 Kerala 10
    (c) Politics International Bodies, Constitution of India, Parliament of India, Assembly of Kerala, Important Laws 10
    (d) Society & Arts Books & Authors, Fictional Characters, Awards & Honors, Sports, Festivals 10
    (e) Science & Technology Inventors, IT, Medicine, Space, Social Media 10
    (f) Latest Budget, National & International Agreements, Awards, State/National/International Appointments, Public Health 10

    Part II: English Language

    Subdivisions Topics Marks
    Noun Singular/Plural Nouns (4), Count/Uncount Nouns (2), Abstract Nouns (2), Possessive 10
    Pronouns & Spelling Pronouns (2), Other Pronouns (2), Spelling (5) 10
    Tense & Verbs Present Simple (2), Present Perfect (2), Simple Past (2), Past Perfect (4), Irregular Verbs (4), Phrasal Verbs (2) 8
    Grammar & Usage Auxiliary/Modals (4), Adverbs (2), Active/Passive (5), Reported Speech (5) 13
    Miscellaneous Adjectives (2), Prepositions (2), Idioms & Phrases (2), Jumbled Sentence (5) 19

    Part III: Precis Writing

    Part / Section Details Marks / Time
    Part III: Precis Writing Total – 30 Marks, Duration – 30 Minutes 30 Marks / 30 Min
    Section A Write a communicative summary of the given report in 100 words. One-page (300 words) passage from a Company Annual Report containing facts and figures that can be presented in a table. 20 Marks / 20 Min
    Section B Answer True or False for 5 given statements. Analytical “Correct/Incorrect” type questions based on the passage. 10 Marks / 10 Min

    Paper II

    Elementary Book Keeping

    Chapter Topics Covered Marks Question Pattern
    Chapter I Book Keeping up to Trial Balance: Introduction, Meaning, Need, Importance, Advantages, Limitations, Systems, Basic Terms, Journal & Subsidiary Books, Posting in Ledger, Balancing, Trial Balance, Rectification of Errors 21 Marks 3M – 1 Q, 5M – 2 Qs, 8M – 1 Q
    Chapter II Trading A/c & Profit & Loss A/c, Purpose, Difference, Balance Sheet, Adjusting Entries, Opening & Closing Entries 21 Marks 3M – 1 Q, 5M – 2 Qs, 8M – 1 Q
    Chapter V Depreciation, Sinking Fund, Reserves, Reserve Fund vs Sinking Fund, Secret Reserve – Advantages & Disadvantages 13 Marks 3M – 1 Q, 5M – 2 Qs
    Chapter VI Bills of Exchange, Promissory Notes, Cheques – Meaning, Kinds, Parties, Maturity, Negotiation, Endorsement, Dishonour, Noting, Crossing 16 Marks 3M – 1 Q, 5M – 1 Q, 8M – 1 Q
    Chapter VII Voyage Account: Freight, Primage, Passage Money, Commission, Port Charges, Bunker Cost, Stevedoring, Incomplete Voyage 13 Marks 3M – 1 Q, 5M – 2 Qs
    Chapter IX Self-Balancing Ledgers: Meaning, Objectives, Control Accounts 5 Marks 5M – 1 Q
    Chapter X Capital & Revenue – Receipts, Expenditure, Deferred Revenue; Receipt & Payment A/c, Income & Expenditure A/c 16 Marks 3M – 1 Q, 5M – 1 Q, 8M – 1 Q
    Chapter XVI Manufacturing & Working Accounts, Prime Cost, Cost of Production, Cost Book Mining Company 13 Marks 3M – 1 Q, 5M – 2 Qs
    Chapter XVII Cost Accounts: Classes, Objects, Labour, Wages, Materials, Overheads, Job/Process/Batch/Contract Costing, Reconciliation 16 Marks 3M – 1 Q, 5M – 1 Q, 8M – 1 Q
    Chapter XIII Double Account System: Features, Final A/c, Clear Profit, Reasonable Return, Disposal of Surplus, Pros & Cons 16 Marks 3M – 1 Q, 5M – 1 Q, 8M – 1 Q
    TOTAL — 150 Marks —

    Paper III

    Arithmetic and Mensuration

    Module Topics Covered
    Module 1 Number System: Factors & multiples, cyclicity, divisibility, remainders, prime & composite numbers, rational & irrational numbers, decimal representation, Division algorithm, Fundamental theorem of arithmetic
    Module 2 Polynomials: Degree, classification, Remainder theorem, Factor theorem, division algorithm, zeros & coefficients
    Module 3 Quadratic Equations: Roots, methods (factorization, completing squares, quadratic formula), nature of roots, relation between roots & coefficients
    Module 4 System of Linear Equations in Two Variables: Graphical, substitution, elimination, cross multiplication methods; conditions for solvability
    Module 5 Squares & Square Roots, Cubes & Cube Roots: Methods for finding roots
    Module 6 Arithmetic Progression: Concepts, general term, sum of AP
    Module 7 Profit, Loss & Discount: Problem solving
    Module 8 Ratios & Proportions: Applications & problems
    Module 9 Percentage: Concepts & successive percentage changes
    Module 10 Simple & Compound Interest: Applications & problems
    Module 11 Statistics: Definitions, frequency distribution, cumulative frequency, bar graph, histogram, frequency polygon, arithmetic mean
    Module 12 Mathematics in Commerce: Shares, dividends, debentures, banking (saving, current, recurring, fixed), sales tax, VAT
    Module 13 Circles: Secant, tangent, area of segment & sector, cyclic quadrilaterals, circumference, related applications
    Module 14 Triangles & Quadrilaterals: Types, properties, midpoint theorem, area, perimeter, Pythagoras theorem, angles
    Module 15 Solids: Surface area & volume
    Module 16 Similar & Congruent Triangles: Problems on similarity & congruence
    Module 17 Trigonometry: Angles of elevation & depression, height & distance, ratios, identities
    Module 18 Coordinate Geometry: Distance between points, internal & external division, centroid, in-center, straight lines (various forms)
    Module 19 Time, Speed, Distance & Work: Problem solving
    Module 20 Sets: Description, types, Venn diagram, operations

    Kerala PSC Divisional Accountant 2025 Mains– Arithmetic & Mensuration (Marks & Question Distribution)

    Module 3 Marks Questions 5 Marks Questions
    Module 1 1 2
    Module 2 1 1
    Module 3 1 1
    Module 4 1 1
    Module 5 1 1
    Module 6 1 1
    Module 7 1 2
    Module 8 1 1
    Module 9 1 2
    Module 10 1 2
    Module 11 1 2
    Module 12 1 1
    Module 13 1 2
    Module 14 1 2
    Module 15 1 1
    Module 16 1 1
    Module 17 1 1
    Module 18 1 1
    Module 19 1 2
    Module 20 1 1
    Total 20 28

    How to Download Kerala PSC Divisional Accountant Syllabus 2025

    1. Visit the Kerala PSC Home Page
    2. Go to the Recruitment section
    3. Click on Post-Wise Syllabus
    4. Select Divisional Accountant Syllabus
    5. Click the Download button
    6. Save the PDF for future reference
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