Description

UPSC EPFO APFC 2026 Accountancy Book – Accountancy, Auditing & Insurance

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The UPSC EPFO APFC 2026 Accountancy Book by CrackTarget brings three important examination subjects together in one structured digital textbook. This 402-page, A4-format PDF is designed for candidates preparing for the UPSC EPFO Assistant Provident Fund Commissioner examination who want to understand the principles before attempting objective questions. It covers the fundamentals of accounting, application-based numerical problems, auditing procedures, insurance concepts and integrated revision.

Prepared by the CrackTarget Editorial Board, the November 2026 edition contains 26 chapters, concept explanations, worked examples, comparison tables, application drills, multiple-choice questions, answer keys and explanatory solutions. It is particularly useful for learners who find Accountancy, Auditing or Insurance unfamiliar or need an organised revision resource.

What is included in the 402-page digital book?

Table of Contents

UPSC EPFO APFC 2026 – Accountancy, Auditing & Insurance

PART I – ACCOUNTANCY

1. Introduction to Accounting, Concepts, Conventions and Principles — Page 1
2. Accounting Equation, Double-Entry System, Journal and Ledger — Page 19
3. Subsidiary Books, Cash Book and Bank Reconciliation — Page 35
4. Trial Balance, Errors and Rectification — Page 45
5. Capital and Revenue Items, Depreciation, Provisions and Reserves — Page 55
6. Inventory Valuation, Bills of Exchange and Special Transactions — Page 69
7. Final Accounts, Adjustments and Financial Statements — Page 83
8. Partnership Accounts and Important Adjustments — Page 98
9. Company Accounts, Shares, Debentures and Reserves — Page 113
10. Non-Profit Organisations, Consignment and Joint Ventures — Page 128
11. Cost Accounting, Marginal Costing and Budgetary Control — Page 143
12. Ratio Analysis, Cash Flow and Financial Management — Page 158
13. Accounting Standards, Ind AS Basics and Government Accounting — Page 174

PART II – AUDITING

14. Auditing: Meaning, Objectives, Principles and Types — Page 190
15. Audit Planning, Documentation and Audit Evidence — Page 205
16. Internal Control, Internal Check, Internal Audit and Risk — Page 220
17. Vouching, Verification and Valuation — Page 235
18. Company Audit, Appointment, Powers and Duties of Auditors — Page 250
19. Audit Reports, Professional Ethics, Fraud and Errors — Page 265
20. Government Audit, CAG, Performance Audit and Public Accountability — Page 281

PART III – INSURANCE

21. Insurance Fundamentals, Principles and Life Insurance — Page 296
22. General Insurance: Fire, Marine, Motor and Property — Page 309
23. Health Insurance, Claims, Underwriting and Reinsurance — Page 324
24. IRDAI, Insurance Regulation and Policyholder Protection — Page 341
25. Insurance Accounting, Social Insurance and EPFO-Related Schemes — Page 357

PART IV – INTEGRATED REVISION

26. Integrated Revision of Accountancy, Auditing and Insurance — Page 372

Book Highlights

• 26 comprehensive chapters
• 402-page digital textbook
• Detailed theory and conceptual explanations
• Worked numerical examples and application exercises
• Practice MCQs with answer keys and explanations
• Accountancy, Auditing and Insurance in one volume
• Searchable PDF format
• November 2026 Edition
• 26 logically arranged chapters across Accountancy, Auditing, Insurance and integrated revision.
• Clear theory and practical illustrations for accounting entries, adjustments, financial statements, ratios and related calculations.
• Auditing fundamentals covering evidence, internal controls, vouching, verification, company audit, audit reports and government audit.
• Insurance essentials covering life insurance, general insurance, health insurance, reinsurance, regulation and social-security connections.
• Practice MCQs with answer keys and explanations to reinforce recall and examine common distractors.
• Searchable PDF with an organised contents section and subject index for faster revision.

Detailed chapter coverage

Part I: Accountancy – Chapters 1–13

Study accounting principles and conventions, the accounting equation and double entry, journal and ledger, cash book, bank reconciliation, trial balance, error rectification, capital and revenue items, depreciation, inventory valuation, bills of exchange, final accounts and adjustments, partnership and company accounts, non-profit organisations, costing, budgeting, ratio analysis, cash flow, accounting standards and government accounting.

Part II: Auditing – Chapters 14–20

Learn the objectives and types of audit, audit planning and evidence, documentation, internal control and internal audit, audit risk, vouching, verification and valuation, company auditors’ appointment and duties, audit reports, professional ethics, fraud and errors, and the role of CAG in public accountability.

Part III: Insurance – Chapters 21–25

Understand insurance fundamentals, principles and life insurance; fire, marine, motor and property insurance; health insurance and claims; underwriting and reinsurance; IRDAI and policyholder protection; insurance accounting; and selected social insurance and EPFO-related schemes.

Part IV: Integrated Revision – Chapter 26

Connect concepts across the three subjects through mixed examination-oriented revision, including numerical and conceptual practice. The sequence helps you move from chapter-wise learning to quicker recognition of the correct principle under time pressure.

How to use this Accountancy, Auditing and Insurance PDF

Read one chapter’s explanations, attempt its worked examples independently and then solve the MCQs before checking the answers. Keep a short mistake log for entries, calculations and similar-looking terms. Revisit weak topics and practise a mixture of accounting numericals, audit concepts and insurance scenarios during weekly revision.

The UPSC EPFO APFC 2026 Accountancy Book is intended as a subject-focused textbook, not a claim to contain every topic in the entire APFC syllabus. For broader examination preparation, explore the CrackTarget UPSC EPFO APFC preparation hub and the Accountancy & Auditing study directory.

Combine your textbook study with full-length mock practice

Once you have revised the principles and numerical topics, test them in mixed-subject conditions. CrackTarget also offers a separate UPSC EPFO APFC 2026 full-length mock test PDF. For complementary labour-law preparation, you can explore the Labour Codes and Social Security textbook. These are separate resources and are not included in this ₹499 purchase.

Digital edition and purchase information

• Book title: Accountancy, Auditing & Insurance
• Examination: UPSC EPFO APFC 2026
• Publisher: CrackTarget.com
• Edition: November 2026
• Length: 402 PDF pages, including introductory and end matter
• Format: A4, searchable downloadable PDF
• Digital edition price: ₹499
• Delivery: Download access through your CrackTarget order after payment confirmation
• Physical shipping: No printed book will be shipped

Frequently asked questions

Is this an Accountancy-only book?

No. It combines Accountancy, Auditing and Insurance in one textbook, followed by integrated revision material.

Does the PDF include practice questions and explanations?

Yes. Chapters include practice MCQs, answer keys and explanations, with additional exercises in selected sections.

Is this the printed book?

No. This product is the downloadable digital PDF edition. A physical copy is not part of this purchase.

Is this an official UPSC or EPFO publication?

No. It is an independently prepared educational resource published by CrackTarget and is not affiliated with or endorsed by UPSC or EPFO. Refer to the Official UPSC website for current examination announcements.

Who should use this book?

It is suitable for APFC aspirants developing a foundation in commerce-related subjects as well as candidates who want targeted revision of accounting numericals, audit concepts and insurance terminology.

Prepare systematically with the UPSC EPFO APFC 2026 Accountancy Book. Build concepts, practise questions, review solutions and revise all three subjects from one carefully organised PDF. For publication enquiries, contact info@cracktarget.com.