KPSC - AC (K-SAAD) Exam
About the AC-SAAD Exam
The recruitment for Assistant Controller (AC) (Group A) and Audit Officer (AO) (Group B) in the State Accounts Department (K-SAAD) is a prestigious examination conducted by the KPSC. This role is vital for the financial administration of the state, involving auditing, accounting, and managing the finances of various government departments.
Eligibility Criteria
Educational Qualification
As per the official notification, candidates must fulfill one of the following qualifications:
Commerce & Management Masters
Must be a holder of Master's degree in Commerce (M.Com.) or must be holder of M.B.A (Finance) / M.B.A (Financial Management) / M.B.A. or M.Com (Financial Analysis).
UGC Recognized Finance Degree
Any other Master's degree notified by University Grants Commission (UGC) with 'Finance' as one of the subjects from a University established by Law in India.
Professional Memberships
A member of the Institute of Chartered Accountants of India (ICAI) or an Associate member of the Institute of Cost Accountants of India.
Exam Pattern (Two Stages)
The selection process comprises two stages: a Preliminary Examination for screening and a Main Examination for final selection. There is no personality test/interview for this post.
1
Preliminary Exam
Objective-type (MCQ) screening test with two papers.
2
Main Exam
Descriptive written examination for final merit ranking.
Prelims Overview
| Paper | Subject | Questions | Max Marks | Duration |
|---|---|---|---|---|
| Paper I | General Studies | 100 | 150 | 2 hours |
| Paper II | Commerce & Management | 100 | 300 | 2 hours |
Mains Overview
| Paper | Subject | Marks | Duration |
|---|---|---|---|
| Paper I | Kannada (Qualifying) | 150 | 3 hrs |
| Paper II | English (Qualifying) | 150 | 3 hrs |
| Merit Papers | |||
| Paper III | General Studies | 300 | 3 hrs |
| Paper IV | General Studies | 300 | 3 hrs |
| Paper V | Financial Accounting, Management & Analysis | 300 | 3 hrs |
| Paper VI | Principles of Management, Organization Behaviour, etc. | 300 | 3 hrs |
| Paper VII | Corporate Finance, Business Economics & Taxation | 300 | 3 hrs |
| Paper VIII | Auditing, Computer Concepts & e-Commerce, MIS | 300 | 3 hrs |
| Total Merit Marks | 1800 | ||
Prelims Syllabus Overview
Paper 1: General Studies
| Sl.No. | Subjects |
|---|---|
| 1) | General Science |
| 2) | Current events of State, National and International importance |
| 3) | History of India |
| 4) | World Geography |
| 5) | Indian Polity and Economics |
| 6) | Indian National Movement and General Mental ability |
Paper 2: Commerce & Management
I. Commerce
| Part | Paper 1 (Accounting & Finance) | Paper 2 (Org. Theory & Industrial Relations) |
|---|---|---|
| Part 1 | Accounting, Auditing & Taxation | Organizational Theory |
| Part 2 | Business, Finance & Financial Institutions | Industrial Relations |
II. Management
| Section | Paper 3 | Paper 4 |
|---|---|---|
| Sec-1 | Organisational Behaviour & Management Concepts | Marketing Management |
| Sec-2 | Organisational Design | Production & Material Management |
| Sec-3 | Economic Environment | Financial Management |
| Sec-4 | Quantitative Methods | Human Resource Management |
Mains Syllabus Overview
A) Accounting Theory and Practice
- •Definition of Accounting
- •Structure of Accounting Theory
- •Human Resources Accounting
- •Accounting for Price Level Changes
- •Contemporary Issues in Accounting
B) Financial Management and Analysis
- •Capital Cost
- •Capital Structure Hypothesis
- •Working Capital Management
- •Financial Management of MNCs
- •Mergers and Acquisitions
C) Personal Financial Planning
- •Financial Planning Process
- •Savings Plans
- •Investment Plans
- •Retirement Plans
- •Protecting Against Life Financial Risks
D) Advanced Management Accounting
- •Operations Research
- •Duality and Dual Simplex Method
- •Integer Programming
- •Non-Linear Programming
- •Transportation Models
- •Marginal Costing and Decision Making
- •Contribution Concepts
- •Direct Costing
- •Value Analysis and Value Engineering
- •Reporting to Management
E) Financial Strategies
- •Introduction to Financial Strategies
- •Financial Policies and Strategies
- •Firm Environment, Government, Strategy, Operations, and Financial Structure
- •Private Equity and Venture Capital
- •Initial Public Offerings (IPO)
F) Management Concepts and Theories
- •Management
- •Managerial Planning
- •Organizational Theories and Design
- •Motivation and Leadership
- •Managerial Control
- •Types of Management by Approaches
G) Human Resources Management
- •Human Resources Management
- •HR Planning, Recruitment, and Selection
- •Performance Management
- •Compensation Planning
- •Industrial Relations
H) Training & Development
- •Training
- •Assessing Training Needs
- •Training Delivery
- •Training Evaluation
- •Training Interventions
I) Organization and Behavior
- •Fundamentals of Organization
- •Individual Differences
- •Learning
- •Groups and Group Dynamics
- •Stress Management
J) Marketing Management
- •Marketing Environment
- •Market Segmentation, Targeting and Positioning
- •Marketing Mix (4Ps)
- •Consumer Behavior
- •Marketing Research and Information Systems
K) Inventory Management & Analysis
- •Introduction to Inventory Control
- •Inventory Valuation Methods
- •Economic Order Quantity (EOQ)
- •ABC, VED, and FSN Analysis
- •Just-in-Time (JIT) and Material Requirements Planning (MRP)
L) Entrepreneurship Development & Project Management
- •Entrepreneurial Development Cycles
- •Small and Medium Enterprises (SMEs)
- •Project Identification and Formulation
- •Network Analysis - PERT and CPM
- •Project Appraisal and Financial Analysis
M) Corporate Finance
- •Goal of the Firm
- •Basics of Capital Budgeting
- •Cost of Capital
- •Capital Structure Theories
- •Working Capital Management and Finance
N) Business Management
- •Business as a Social System
- •Economic Structure of India
- •Monetary and Fiscal Systems of India
- •Indian Society, Culture, and Politics
- •International Business Environment
O) Business Law and Practice
- •Laws Pertaining to Regulation of Industries
- •Company Law
- •Patents and Trademarks Act
- •Security Market Laws
- •Environmental Protection Act
P) Business Economics
- •Macro Economics
- •Consumption Function
- •Investment Function
- •Concepts of Multiplier
- •Money and Monetary System
- •Economic Growth
- •Public Finance
- •Balance of Payments
- •Foreign Exchange
Q) Advanced Business Taxation
- •Indian Tax System
- •Taxation in India
- •Direct Tax
- •Indirect Tax
- •State Government Tax
- •Corporate Tax Law and Planning
- •Computation of Taxable Income
- •Computing Tax Liability
- •Tax Planning
- •Procedure for Assessment
R) Principles and Practice of Auditing
- •Introduction to Auditing
- •Internal Check
- •Verification and Valuation
- •Audit of Different Organizations
- •Audit under Computerized Environment
S) Computer Fundamental Concepts
- •Introduction
- •Operations Research Problems
- •Managerial Accounting Applications
- •Project Management Tools
- •Stock Analysis
T) E-Commerce
- •Introduction to E-Commerce
- •Web Server Hardware and Software
- •Customer-Centric E-Commerce Applications
- •Security in E-Commerce
U) Management Information Systems
- •Basic Concepts
- •Processing Technology
- •Systems Development
- •Application Technologies
- •Web Publishing
Master AC-SAAD for 2026-27
Join our specialized batch for Commerce & Management graduates. Expert-led training for both Prelims and Mains.