{"id":36996,"date":"2024-04-06T05:47:23","date_gmt":"2024-04-06T05:47:23","guid":{"rendered":"https:\/\/edukemy.com\/blog\/?p=36996"},"modified":"2024-04-06T05:47:24","modified_gmt":"2024-04-06T05:47:24","slug":"commerce-and-accountancy-optional-subject-upsc","status":"publish","type":"post","link":"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/","title":{"rendered":"Commerce and Accountancy Optional Subject &#8211; UPSC"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/edukemy.com\/upsc\/upsc-cse-gs-integrated-course?utm_source=Blog&amp;utm_medium=Banner&amp;utm_campaign=GS+Integrated\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1280\" height=\"300\" src=\"https:\/\/edukemy.com\/blog\/wp-content\/uploads\/2024\/06\/8.png\" alt=\"\" class=\"wp-image-42401\" srcset=\"https:\/\/edukemy.com\/blog\/wp-content\/uploads\/2024\/06\/8.png 1280w, https:\/\/edukemy.com\/blog\/wp-content\/uploads\/2024\/06\/8-1170x274.png 1170w, https:\/\/edukemy.com\/blog\/wp-content\/uploads\/2024\/06\/8-585x137.png 585w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/figure>\n\n\n\n<p>The Commerce and Accountancy optional subject for the UPSC Civil Services Examination caters to candidates with a background in business, finance, and accounting. It delves into the intricacies of commercial activities, financial markets, and accounting principles. By equipping aspirants with a comprehensive understanding of these domains, this subject empowers them to tackle challenges in economic policy, financial management, and public administration.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<label for=\"ez-toc-cssicon-toggle-item-69ea2a6327ad3\" class=\"ez-toc-cssicon-toggle-label\"><p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-cssicon\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69ea2a6327ad3\"  \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/#Commerce_and_Accountancy_Paper_1\" title=\"Commerce and Accountancy Paper 1\">Commerce and Accountancy Paper 1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/#Financial_Management_Financial_Institutions_and_Markets\" title=\"Financial Management, Financial Institutions and Markets\">Financial Management, Financial Institutions and Markets<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/#Commerce_and_Accountancy_Paper_2\" title=\"Commerce and Accountancy Paper 2\">Commerce and Accountancy Paper 2<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/#Organization_Theory_and_Behaviours_Human_Resource_Management_and_Industrial_Relations\" title=\"Organization Theory and Behaviours, Human Resource Management and Industrial Relations\">Organization Theory and Behaviours, Human Resource Management and Industrial Relations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/#Human_Resources_Management_and_Industrial_Relations\" title=\"Human Resources Management and Industrial Relations\">Human Resources Management and Industrial Relations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/#Frequently_Asked_Questions_FAQs\" title=\"Frequently Asked Questions (FAQs)\">Frequently Asked Questions (FAQs)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/#1_Is_Commerce_and_Accountancy_a_difficult_optional_for_UPSC\" title=\"1. Is Commerce and Accountancy a difficult optional for UPSC?\">1. Is Commerce and Accountancy a difficult optional for UPSC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/#2_What_are_the_key_areas_covered_in_the_syllabus\" title=\"2. What are the key areas covered in the syllabus?\">2. What are the key areas covered in the syllabus?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/#3_How_can_I_prepare_for_the_Commerce_and_Accountancy_optional\" title=\"3. How can I prepare for the Commerce and Accountancy optional?\">3. How can I prepare for the Commerce and Accountancy optional?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/#4_What_are_the_benefits_of_choosing_Commerce_and_Accountancy_as_an_optional\" title=\"4. What are the benefits of choosing Commerce and Accountancy as an optional?\">4. What are the benefits of choosing Commerce and Accountancy as an optional?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/#5_Are_there_any_resources_available_to_help_me_get_started\" title=\"5. Are there any resources available to help me get started?\">5. Are there any resources available to help me get started?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/#In_case_you_still_have_your_doubts_contact_us_on_9811333901\" title=\"In case you still have your doubts, contact us on 9811333901.&nbsp;\">In case you still have your doubts, contact us on 9811333901.&nbsp;<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/edukemy.com\/blog\/commerce-and-accountancy-optional-subject-upsc\/#Visit_our_YouTube_Channel_%E2%80%93_here\" title=\"Visit our YouTube Channel &#8211;&nbsp;here\">Visit our YouTube Channel &#8211;&nbsp;here<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Commerce_and_Accountancy_Paper_1\"><\/span>Commerce and Accountancy Paper 1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>1. Financing Accounting:<\/p>\n\n\n\n<p>Accounting as a financial information system; Impact of behavioural sciences. Accounting Standards e.g., accounting for Depreciation, Inventories, Research and Development Costs, Long-term Construction Contracts, Revenue Recognition, Fixed Assets, Contingencies, Foreign Exchange Transactions, Investments and Government Grants, Cash Flow Statement, Earnings per Share. Accounting for Share Capital Transactions including Bonus Shares, Right Shares. Emplyees Stock Option and Buy-Back of Securities. Preparation and Presentation of Company Final Accounts. Amalgamations, Absorption and Reconstruction of Companies.<\/p>\n\n\n\n<p>2. Cost Accounting:<\/p>\n\n\n\n<p>Nature and functions of cost accounting. Installation of Cost Accounting System. Cost Concepts related to Income Measurement, Profit Planning, Cost Control and Decision Making. Methods of Costing: Job Costing, Process Costing, Activity Based Costing. Volume-cost-Profit Relationship as a tool of Profit Planning. Incremental Analysis\/Differential Costing as a Tool of Pricing Decisions, Product Decisions, Make or Buy Decisions, Shut-Down Decisions etc. Techniques of Cost Control and Cost Reduction : Budgeting as a Tool of Planning and Control. Standard Costing and Variance Analysis. Responsibility Accounting and Divisional Performance Measurement.<\/p>\n\n\n\n<p>3. Taxation:<\/p>\n\n\n\n<p>Income Tax: Definitions. Basis of charge; Incomes which do not form part of total income. Simple problems of computation of income (of individuals only) under various heads, i.e., salaries, income from house property, profits and gains from business or profession, capital gains, income from other sources, Income of other persons included in assessee\u2019s total income.<br>Set-off and Carry forward of Loss. Deductions from gross Total Income. Salient Features\/Provisions Related to VAT and Services Tax.<\/p>\n\n\n\n<p>4. Auditing:<\/p>\n\n\n\n<p>Company Audit: Audit related to Divisible Profits, Dividends, Special investigations, Tax audit.<\/p>\n\n\n\n<p>Audit of banking, Insurance, Non-Profit Organization and Charitable societies\/Trusts\/Organizations.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Financial_Management_Financial_Institutions_and_Markets\"><\/span>Financial Management, Financial Institutions and Markets<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>1. Financial Management:<\/p>\n\n\n\n<p>Finance Function: Nature, Scope and Objectives of Financial Management: Risk and Return relationship. <\/p>\n\n\n\n<p>Tools of Financial Analysis: Ratio Analysis, Funds-Flow and Cash-Flow Statement. <\/p>\n\n\n\n<p>Capital Budgeting Decisions: Process, Procedures and Appraisal Methods. Risk and Uncertainty Anlysis and Methods.<\/p>\n\n\n\n<p>Cost of Capital : concept, Computation of Specific Costs and Weighted Average Cost of Capital. CAPM as aTool of Determining Cost of Equity Capital.<\/p>\n\n\n\n<p>Financing Decisions: Theories of Capital Structure\u2014Net Income (NI) Approach.<\/p>\n\n\n\n<p>Net Operating Income (NOI) Approach, MM Approach and Traditional Approach. Designing of Capital structure: Types of Leverages (Operating, Financial and Combined), EBIT-EPS Analysis, and other Factors<\/p>\n\n\n\n<p>Dividend Decisions and Valuation of Firm: Walter\u2019s Model, MM Thesis, Gordan\u2019s Model Lintner\u2019s Model. Factors Affecting Dividend Policy.<\/p>\n\n\n\n<p>Working Capital Management: Planning of Working Capital. Determinants of Working Capital. Components of Working Capital\u2014Cash, Inventory and Receivables. <\/p>\n\n\n\n<p>Corporate Restructuring with focus on Mergers and Acquisitions (Financial aspect only).<\/p>\n\n\n\n<p>2. Financial Markets and Institutions:<\/p>\n\n\n\n<p>Indian Financial System: An Overview<\/p>\n\n\n\n<p>Money Markets: Participants, Structure and Instruments. Commercial Banks. Reforms in Banking Sector. Monetary and Credit Policy of RBI. RBI as a Regulator.<\/p>\n\n\n\n<p>Capital Market: Primary and Secondary Market. Financial Market Instruments and Innovative Debt Instruments; SEBI as a Regulator.<\/p>\n\n\n\n<p>Financial Services: Mutual Funds, Venture Capital, Credit Rating Agencies, Insurance and IRDA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Commerce_and_Accountancy_Paper_2\"><\/span>Commerce and Accountancy Paper 2<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Organization_Theory_and_Behaviours_Human_Resource_Management_and_Industrial_Relations\"><\/span>Organization Theory and Behaviours, Human Resource Management and Industrial Relations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Organization Theory and Behaviour<\/p>\n\n\n\n<p>1. Organization Theory:<\/p>\n\n\n\n<p>Nature and Concept of Organisation; External Environment of Organisation\u2014Technological, Social, Political, Ecomomical and Legal; Organizational Goals Primary and Secondary Goals, Single and Multiple Goals; Management by Objectives.<\/p>\n\n\n\n<p>Evolution of Organisation theory : Classical Neo-classical and system approach.<\/p>\n\n\n\n<p>Modern Concepts of Organisation Theory : Organisational Design, Organisational Structure and Organisational Culture.<\/p>\n\n\n\n<p>Organizational Design\u2014Basic Challenges; Differentiation and Intergration Process; Centralization and Decentralization Process; Standardization\/Formalization and Mutual Adjustment. Coordinating Formal and Informal Organizations. Mechanistic and Organic Structures.<\/p>\n\n\n\n<p>Designing Organizational structures\u2014Authority and Control; Line and Staff Functions, Specialization and Coordination. Types of Organization Structure\u2014Functional. Matrix Structure, Project Structure. Nature and Basis of Power, Sources of Power, Power Structure and Politics. Impact of Information Technology on Organizational Design and Structure.<\/p>\n\n\n\n<p>Managing Organizational Culture.<\/p>\n\n\n\n<p>2. Organisation Behaviour:<\/p>\n\n\n\n<p>Meaning and Concept; Individual in organization: Personality, Theories, and Determinants; Pereception Meaning and Process.<\/p>\n\n\n\n<p>Motivation: Concepts, Theories and Applications. Leadership\u2014Theories and Styles. Quality of Work Life (QWL): Meaning and its impact on Performance, Ways of its Enhancement. Quality Circles (QC)\u2014 Meaning and their Importance. Management of Conflicts in Organizations. Transactional Analysis, Organizational Effectiveness, Management of Change.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Human_Resources_Management_and_Industrial_Relations\"><\/span>Human Resources Management and Industrial Relations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>1. Human Resources Management (HRM):<\/p>\n\n\n\n<p>Meaning Nature and Scope of HRM, Human Resource Planning, Job Analysis, Job Description, Job Specification, Recruitment Process, Selection Process, Orientational and Placement, Training and Development Process, Performance Appraisal and 360\u00b0 Feed Back, Salary and Wage Administration, Job Evaluation, Employee Welfare, Promotions, Transfers and Separations.<\/p>\n\n\n\n<p>2. Industrial Relations (IR):<\/p>\n\n\n\n<p>Meaning, Nature, Importance and Scope of IR, Formation of Trade Union, Trade Union Legislation, Trade Union Movement in India. Recognition of Trade Unions, Problems of Trade Unions in India. Impact of Liberalization on Trade Union Movement.<\/p>\n\n\n\n<p>Nature of Industrial Disputes: Strikes and Lockouts, Causes of Disputes, Prevention and Settlement of Disputes.<\/p>\n\n\n\n<p>Worker\u2019s Participation in Management: Philosophy, Rationale, Present Day Status and future Prospects.<\/p>\n\n\n\n<p>Adjudication and Collective Bargaining.<\/p>\n\n\n\n<p>Industrial Relations in Public Enterprises Absenteeism and Labour Turnover in Indian Industries and their Causes and Remedies.<\/p>\n\n\n\n<p>ILO and its Functions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions_FAQs\"><\/span>Frequently Asked Questions (FAQs)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Is_Commerce_and_Accountancy_a_difficult_optional_for_UPSC\"><\/span><strong>1. Is Commerce and Accountancy a difficult optional for UPSC?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The difficulty depends on your background and aptitude. If you have a strong foundation in commerce subjects like accounting, economics, and business studies, you&#8217;ll find it easier to grasp the concepts. However, even with another background, consistent effort and strong study materials can help you succeed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_What_are_the_key_areas_covered_in_the_syllabus\"><\/span><strong>2. What are the key areas covered in the syllabus?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The syllabus is vast, encompassing both theoretical and practical aspects of commerce and accountancy. It covers topics like financial accounting, cost accounting, management accounting, auditing, taxation, public finance, international trade, marketing management, and business organization.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_How_can_I_prepare_for_the_Commerce_and_Accountancy_optional\"><\/span><strong>3. How can I prepare for the Commerce and Accountancy optional?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Focus on building a strong understanding of fundamental concepts. Utilize reliable reference books, solve previous year question papers, and practice answer writing. Consider coaching or joining study groups for additional guidance and support.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_What_are_the_benefits_of_choosing_Commerce_and_Accountancy_as_an_optional\"><\/span><strong>4. What are the benefits of choosing Commerce and Accountancy as an optional?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>This optional offers a unique blend of theoretical and practical knowledge, valuable for careers in civil services. It equips you with strong analytical and problem-solving skills applicable across various administrative roles.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Are_there_any_resources_available_to_help_me_get_started\"><\/span><strong>5. Are there any resources available to help me get started?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Yes! You can find the official UPSC syllabus online and refer to recommended textbooks and study guides. Additionally, previous year question papers are a great way to understand the exam format and question trends.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><a href=\"https:\/\/edukemy.com\/upsc\/upsc-essay?utm_source=Blog&amp;utm_medium=Banner&amp;utm_campaign=Essay\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" data-src=\"https:\/\/edukemy.com\/blog\/wp-content\/uploads\/2024\/06\/UPSC-Essay-Course-1280\u00d7300-1-3.svg\" alt=\"\" class=\"wp-image-42688 lazyload\" width=\"781\" height=\"182\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" style=\"--smush-placeholder-width: 781px; --smush-placeholder-aspect-ratio: 781\/182;\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"block-c6ab63ae-7083-4831-b519-cb89dacafb18\"><span class=\"ez-toc-section\" id=\"In_case_you_still_have_your_doubts_contact_us_on_9811333901\"><\/span><strong>In case you still have your doubts, contact us on 9811333901.<\/strong>&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p id=\"block-52c5a91b-6ed6-46e3-b781-7cc0c63a0b76\">For UPSC Prelims Resources,&nbsp;<a href=\"https:\/\/edukemy.com\/upsc-cse-prelims-resource-centre\" target=\"_blank\" rel=\"noreferrer noopener\">Click here<\/a><\/p>\n\n\n\n<p id=\"block-d014fe86-d628-49d8-82ce-6c60dc6e7a73\">For Daily Updates and Study Material:<\/p>\n\n\n\n<p id=\"block-38177954-e668-4d8d-b250-d0fbd5a09390\">Join our Telegram Channel &#8211;&nbsp;<a href=\"https:\/\/t.me\/WithEdukemy4IAS\" target=\"_blank\" rel=\"noreferrer noopener\">Edukemy for IAS<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\" id=\"block-49ca2fe3-109f-4a88-b72e-9df49c3d328e\"><li>1. Learn through Videos &#8211;&nbsp;<a href=\"https:\/\/bit.ly\/3vOD8sU\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a><\/li><li>2. Be Exam Ready by Practicing Daily MCQs &#8211;&nbsp;<a href=\"https:\/\/bit.ly\/3Q9z2nF\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a><\/li><li>3. Daily Newsletter &#8211; Get all your Current Affairs Covered &#8211;&nbsp;<a href=\"https:\/\/bit.ly\/3bE2y5J\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a><\/li><li>4. Mains Answer Writing Practice &#8211;&nbsp;<a href=\"https:\/\/bit.ly\/3mZuVxl\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a><\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"block-43ccddc1-5348-445f-ab6b-7baaf29fe58d\"><span class=\"ez-toc-section\" id=\"Visit_our_YouTube_Channel_%E2%80%93_here\"><\/span>Visit our YouTube Channel &#8211;&nbsp;<a href=\"https:\/\/www.youtube.com\/@EduKemyforIAS\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>The Commerce and Accountancy optional subject for the UPSC Civil Services Examination caters to candidates with a background in business, finance, and accounting.<\/p>\n","protected":false},"author":17,"featured_media":36997,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[2998],"tags":[3017,3018,232,2603,140],"class_list":["post-36996","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-upsc-optional-subject","tag-commerce-and-accountancy","tag-commerce-and-accountancy-optional","tag-upsc","tag-upsc-optional-subjects","tag-upsc_preparation_strategy"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/edukemy.com\/blog\/wp-json\/wp\/v2\/posts\/36996","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/edukemy.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/edukemy.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/edukemy.com\/blog\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/edukemy.com\/blog\/wp-json\/wp\/v2\/comments?post=36996"}],"version-history":[{"count":1,"href":"https:\/\/edukemy.com\/blog\/wp-json\/wp\/v2\/posts\/36996\/revisions"}],"predecessor-version":[{"id":36998,"href":"https:\/\/edukemy.com\/blog\/wp-json\/wp\/v2\/posts\/36996\/revisions\/36998"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/edukemy.com\/blog\/wp-json\/wp\/v2\/media\/36997"}],"wp:attachment":[{"href":"https:\/\/edukemy.com\/blog\/wp-json\/wp\/v2\/media?parent=36996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/edukemy.com\/blog\/wp-json\/wp\/v2\/categories?post=36996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/edukemy.com\/blog\/wp-json\/wp\/v2\/tags?post=36996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}