Uttarakhand Subordinate Service Selection Commission (UKSSSC) has released Advertisement No. 79/2026, dated 21 July 2026, inviting online applications for direct recruitment to 379 vacancies of Lekhakar (Accountant), Sahayak Lekhakar (Assistant Accountant) and related posts across various departments of Uttarakhand Group C services.

Vacancy Details (post-wise): Lekhakar (Bridgekul) 01, Sahayak Lekhakar (UPCL) 75, Sahayak Lekhakar (PTCUL) 05, Sahayak Lekhakar (UJVN) 02, Sahayak Lekhakar (Tourism Development Board) 13, Sahayak Lekhakar/Kanishtha Sampreekshak (Jal Sansthan) 05, Sahayak Lekhakar (Bridgekul) 02, Sahayak Lekhakar (Directorate Departmental Accounts) 230, Karyalaya Sahayak-Tritiya (Lekha) 05, Cashier cum Sahayak Lekhakar 01. Total 379.

Educational Qualification (indicative): B.Com/M.Com/MBA (Finance)/PG Diploma in Accountancy with typing speed of 4000-6000 KDPH in Hindi/English and computer competency, varying by post.

Age Limit (as on 01.07.2026): 21 to 42 years (18 to 42 years for one post); relaxations for SC/ST/OBC, Divyang, Freedom Fighters' dependents, Ex-servicemen.

Salary: Pay Level-04 to Level-06 (Rs. 25,500 - Rs. 1,12,400).

Application Fee: Rs. 300/- (UR/OBC); Rs. 150/- (SC/ST/EWS/Divyang); Nil (Orphan).

Selection Process: Offline objective type written examination (100 marks, 100 questions, 2 hours) in Commerce/Business Administration/Accountancy; 1/4th negative marking; typing test for relevant posts.

Important Dates: Notification 21.07.2026; Online Application 26.07.2026 to 15.08.2026; Correction window 18-20.08.2026; Exam 12.10.2026 (tentative).

How to Apply: Apply online at https://sssc.uk.gov.in.

UKSSSC Lekhakar Exam Pattern 2026

The selection is made through an offline objective-type (Multiple Choice) competitive written examination carrying 100 marks (100 questions) to be completed in 2 hours. A qualifying typing test is also part of the exam scheme for relevant posts.

UKSSSC Lekhakar Syllabus 2026 – Subject-wise Topics

The syllabus is based on Commerce, Business Administration and Accountancy, covering the following subjects:

1. Financial Accounting

• Accounting principles, concepts and conventions
• Journal, Ledger, Trial Balance and Final Accounts
• Bank Reconciliation Statement
• Depreciation accounting and provisions
• Errors and their rectification
• Single entry system and incomplete records

2. Computerised Accounting

• Computer fundamentals and accounting software
• Digital book-keeping and e-filing basics
• Spreadsheet applications in accounting
• Online payment and treasury operations

3. Cost Accounting

• Elements of cost - material, labour, overheads
• Methods of costing - job, batch, contract, process
• Cost sheets and cost control techniques

4. Financial Management

• Financial statements analysis and ratio analysis
• Fund flow and cash flow statements
• Capital budgeting, working capital management
• Budgeting and budgetary control

5. Money and Banking

• Indian banking system and RBI functions
• Monetary policy, credit creation and control
• Types of accounts, cheques, negotiable instruments
• E-banking, NEFT, RTGS, UPI and digital payments

6. Business Organization and Management

• Forms of business organisation
• Principles and functions of management
• Business environment and public sector undertakings

7. Business Economics and Statistics

• Micro and macro economics concepts
• Demand, supply, elasticity, market structures
• Statistical tools - averages, dispersion, index numbers

8. Marketing Management

• Marketing concepts, mix and segmentation
• Consumer behaviour and market research

9. Auditing, Taxation and Business Laws

• Principles of auditing and internal control
• Income Tax and GST basics
• Indian Contract Act, Companies Act essentials
• Right to Information and Prevention of Corruption Act basics

UKSSSC Lekhakar Selection Process 2026

• Written Examination: 100 objective-type MCQs (100 marks) in Commerce, Business Administration and Accountancy. 1/4th mark deducted for each wrong answer; marking more than one answer is treated as wrong.
• Typing Test: A qualifying typing test is conducted for the relevant posts (Hindi/English at 4000-6000 KDPH as per post requirement).
• Document Verification: The final merit list is prepared based on written examination marks followed by document/record verification.

UKSSSC Lekhakar Preparation Tips 2026

• Thoroughly revise Financial Accounting and Cost Accounting as they form the core of the exam.
• Practice ratio analysis, fund flow and cash flow problems regularly to improve speed.
• Keep updated with Money & Banking topics including digital payment systems.
• Solve previous year question papers and take timed mock tests to manage the 2-hour limit.
• Be mindful of the 1/4th negative marking - attempt only questions you are confident about.
• Practice Hindi typing at 4000 KDPH daily if applying for posts requiring the typing test.

UKSSSC Lekhakar 2026 – FAQs

Q1. What is the exam pattern for UKSSSC Lekhakar 2026?

The written exam has 100 objective-type MCQs for 100 marks to be completed in 2 hours. Each correct answer carries 1 mark and 1/4th mark is deducted for every wrong answer.

Q2. What is the syllabus for UKSSSC Lekhakar exam?

The syllabus covers Commerce, Business Administration and Accountancy, including Financial Accounting, Computerised Accounting, Cost Accounting, Financial Management, Money & Banking, Business Organization & Management, Business Economics & Statistics, Marketing Management, and Auditing, Taxation & Business Laws.

Q3. Is there negative marking in the UKSSSC Lekhakar exam?

Yes, 1/4th mark is deducted for each incorrect answer. Marking more than one option for a question is also treated as a wrong answer.

Q4. What are the qualifying marks?

45% for General/OBC/EWS candidates and 35% for SC/ST candidates.

Q5. Is a typing test required?

Yes, a qualifying typing test is part of the exam scheme for the relevant posts requiring Hindi/English typing speed of 4000-6000 KDPH.