Sikkim Accounts Clerk Syllabus 2026 & Exam Pattern: Topic Breakdown

The Sikkim Accounts Clerk Syllabus 2026 is important for candidates preparing for the Accounts Clerk/Junior Storekeeper examination conducted by the Sikkim Public Service Commission (SPSC). the written examination is divided into two papers, covering General English, General Knowledge, Basic Computer Knowledge, Arithmetic, Accountancy, Economics and General Mental Ability. Candidates should understand the subject-wise topics before preparing their study plan.

Sikkim Accounts Clerk Syllabus 2026: overview

The SPSC Accounts Clerk Syllabus 2026 outlines the subjects and topics that are important for the examination. A thorough understanding of the syllabus and exam pattern helps candidates identify their strengths and weaknesses, allowing them to prepare strategically. Familiarity with the syllabus is essential for effective preparation and success in the SPSC Accounts Clerk Exam.

Sikkim Accounts Clerk Exam Pattern 2026

The SPSC Accounts Clerk written examination consists of two objective-type papers (MCQs). Candidates who clear the written stage are called for Document Verification. Candidates can check the paper-wise examination structure below:

Sikkim Accounts Clerk Syllabus 2026: Paper I

The SPSC Accounts Clerk Syllabus 2026 for Paper I is as follows:

General English

The English section evaluates candidates’ understanding of grammar, vocabulary and sentence construction. Important topics include:

• Reading Comprehension
• Vocabulary
• Synonyms and Antonyms
• Idioms and Phrases
• Commonly Confused Words
• Tenses
• Sentence Rearrangement
• Error Correction
• Basic Grammar
• Sentence Structure

General Knowledge

The General Knowledge section includes questions related to Sikkim, India and current affairs. Candidates should prepare topics such as:

• History and Geography of Sikkim
• Important Places and Personalities of Sikkim
• Indian History and Geography
• Indian Constitution
• Government and Polity
• National Symbols
• Important Government Schemes
• Current Affairs
• Important National and International Events
• Common Abbreviations

Basic Computer Knowledge

Computer knowledge is particularly relevant for a clerical post. The major areas of preparation include:

• Computer Fundamentals
• Hardware and Software
• CPU, RAM, ROM and Storage Devices
• Operating Systems
• MS Word
• MS Excel
• MS PowerPoint
• Internet and Intranet
• Email
• Computer Networks
• Digital Payments
• UPI, NEFT, RTGS and IMPS
• Common Computer Abbreviations

Sikkim Accounts Clerk Syllabus 2026: Paper II

The SPSC Accounts Clerk Syllabus 2026 for Paper II is as follows:

Arithmetic

Arithmetic is an important part of Paper II. Candidates should cover:

• Number System
• HCF and LCM
• Percentage
• Profit and Loss
• Average
• Simple Interest
• Compound Interest
• Ratio and Proportion
• Basic Algebra
• Data Interpretation
• Other Fundamental Arithmetic Concepts

Accountancy and Economics

This section is especially important for candidates applying for the Accounts Clerk post. Key areas include:

Accountancy

• Basic Accounting Concepts
• Journal
• Ledger
• Cash Book
• Trial Balance
• Debit and Credit
• Basic Financial Statements
• Fundamental Accounting Principles

Economics

• Basic Economic Concepts
• Sectors of the Economy
• Money and Credit
• Banking
• Government Budget
• Basic Economic Development Concepts

General Mental Ability

This section tests basic reasoning and analytical ability. Candidates should practise:

• Logical Reasoning
• Number Series
• Analogy
• Classification
• Coding-Decoding
• Basic Problem Solving
• Pattern-Based Questions
• Numerical Reasoning
• Analytical Ability

Sikkim Accounts Clerk Preparation Strategy

Candidates can follow a simple preparation approach:

• Understand the complete syllabus before beginning preparation.
• Give additional practice to Arithmetic and Accountancy.
• Revise Sikkim GK and current affairs regularly.
• Practise English grammar and comprehension every day.
• Learn basic computer terminology and MS Office concepts.
• Solve topic-wise MCQs after completing each chapter.
• Take full-length mock tests to improve speed and accuracy.
• Revise formulas, accounting concepts and important facts frequently.