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SSC CGL Finance Syllabus 2026, Check Tier 2 Paper 3 Topics

Updated on May 27, 2026 20:07 IST

Table of Content +

SSC CGL 2026 - Latest Updates Live
2026
NEW RULES
⚠ 4 Major Changes

What's New in SSC CGL 2026 - Must Know Before You Apply

Paper-III added in Tier-2 for AAO & Assistant Accounts Officer (Finance & Economics)
Sectional timing introduced in Tier-I - 15 min per section for all candidates
Vacancies reduced to 12,256 (down from ~14,582 in 2025) - higher competition ahead
Statistical Investigator eligibility expanded - AI, Data Science, CS & IT graduates now eligible

Know More
JUN-JUL
29-1
CORRECTION
Correction Window

Application Correction Window - 29th June to 1st July 2026 (11 PM)

Use this window to fix errors in your submitted form (including fee payment). No changes allowed after 1st July 2026.

Details
JUN 2026
22
BY 11 PM
Deadline

Last Date to Apply Online - 22nd June 2026 | Fee Payment by 23rd June

12,256 vacancies | Age: 18-27 yrs (as on 01 Aug 2026) | Fee: Rs. 100/- (SC/ST/Female exempted). Apply at ssc.gov.in.

Apply Now
AUG-SEP
~
TENTATIVE
Exam Schedule

Tier-I: Aug-Sep 2026  |  Tier-II: December 2026 (Tentative)

Tier-I is only a screening test. Final merit is based entirely on Tier-II performance. Tier-II now has Paper-I, II & III.

Details
MAY 2026
21
New

SSC CGL 2026 Official Notification Released - 21st May 2026

SSC released the CGL 2026 notification with 12,256 vacancies across Group B & C posts. Applications open from 21st May 2026.

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The SSC CGL Finance Syllabus 2026 is an important part of Tier 2 Paper 3 (General Studies - Finance and Economics), which is conducted for candidates applying for the Assistant Audit Officer (AAO) and Assistant Accounts Officer posts. The Finance and Accounts section focuses on accounting principles, financial statements, bookkeeping, depreciation, inventory valuation, bank reconciliation, and other core accounting concepts. Candidates aiming for AAO and Assistant Accounts Officer posts should have a strong understanding of these topics to score well in Paper 3.

 

What is SSC CGL Finance Syllabus 2026?

 

The SSC CGL Finance Syllabus 2026 covers Part A (Finance and Accounts) of Tier 2 Paper 3. Questions are asked at the graduation level and test candidates' knowledge of accounting fundamentals, financial accounting, bookkeeping, ledger preparation, final accounts, and financial reporting.

ComponentDetails
Exam NameSSC CGL 2026
PaperTier 2 Paper 3 (General Studies – Finance & Economics)
Applicable ForAAO & Assistant Accounts Officer Posts
Difficulty LevelGraduation Level
Question TypeObjective (MCQ)
Major AreasAccounting Principles, Financial Accounting, Final Accounts, Depreciation, Inventory Valuation

 

What are the Topics Covered in SSC CGL Finance Syllabus 2026?

 

The Finance and Accounts section mainly focuses on the fundamental principles and basic concepts of accounting.

UnitTopics Covered
Financial AccountingNature and scope of Financial Accounting, Limitations of Financial Accounting, Basic Concepts and Conventions, Generally Accepted Accounting Principles (GAAP)
Basic Concepts of AccountingSingle Entry System, Double Entry System, Accounting Principles and Concepts
Books of Original EntryJournal, Subsidiary Books, Recording of Transactions
Bank ReconciliationBank Reconciliation Statement (BRS), Causes of Differences between Cash Book and Pass Book
Journal and LedgerJournal Entries, Posting to Ledger Accounts, Ledger Balancing
Trial BalancePreparation of Trial Balance, Objectives and Features
Rectification of ErrorsTypes of Errors, Detection and Rectification of Errors
Final AccountsManufacturing Account, Trading Account, Profit and Loss Account, Profit and Loss Appropriation Account
Balance SheetPreparation and Components of Balance Sheet
Capital and RevenueCapital Expenditure, Revenue Expenditure, Capital Receipts and Revenue Receipts
Depreciation AccountingMethods of Depreciation, Accounting Treatment of Depreciation
Valuation of InventoriesStock Valuation Methods, Cost and Net Realisable Value
Non-Profit Organisation AccountsReceipts and Payments Account, Income and Expenditure Account
Bills of ExchangeFeatures, Accounting Treatment, Endorsement and Discounting
Self-Balancing LedgersConcept, Features, Advantages and Preparation

 

Important Topics for SSC CGL Finance Paper 2026

 

The following topics are considered highly important based on the official syllabus:

  • Financial Accounting Concepts
  • Generally Accepted Accounting Principles (GAAP)
  • Journal, Ledger, and Trial Balance
  • Bank Reconciliation Statement
  • Rectification of Errors
  • Trading and Profit & Loss Account
  • Balance Sheet
  • Capital and Revenue Expenditure
  • Depreciation Accounting
  • Inventory Valuation
  • Bills of Exchange
  • Non-Profit Organization Accounts

 

Key Takeaways

 

Below are the key takeaways:

  • SSC CGL Finance Syllabus 2026 is part of Tier 2 Paper 3 (General Studies – Finance and Economics).
  • The Finance and Accounts section carries 80 marks and is applicable only for AAO and Assistant Accounts Officer posts.
  • Questions are asked at the graduation level.
  • Major topics include Financial Accounting, Journal, Ledger, Trial Balance, Final Accounts, Depreciation, Inventory Valuation, and Bills of Exchange.
  • Numerical and concept-based questions are commonly asked in this section.
  • Regular practice and revision of accounting fundamentals are essential for scoring well.

About the Author

Mahima Khurana Content Writer

Hi, I’m Mahima Khurana. I love creating easy and helpful content for students preparing for competitive exams, especially SSC. With years of experience making study notes and practice questions, I explain tough topics in a way that’s simple to understand. My content is well-researched and updated with the latest information, so aspirants can trust it to guide them towards success .I make sure my content is accurate and up-to-date, so students can feel confident using it to prepare and achieve their goals.

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