Commerce and accountancy are two of the most popular optional subjects in the UPSC Civil Services Examination. These subjects are chosen by candidates who have a background in commerce, finance or accounting, and are interested in pursuing a career in the civil services or related fields. The syllabus for the commerce and accountancy optional is vast and covers a wide range of topics. Here is a brief overview of the syllabus for these two subjects.

Commerce:

The commerce syllabus covers topics such as business organization and management, accounting, auditing, taxation, financial management, and international trade. The subtopics under each of these topics are as follows:

1. Business organization and management:

- Business environment and entrepreneurship
- Business planning and management
- Business communication and ethics
- Business laws and regulations

2. Accounting:

- Financial accounting
- Cost accounting
- Management accounting
- Accounting standards and principles

3. Auditing:

- Internal and external auditing
- Audit planning and procedures
- Auditor's report and certification

4. Taxation:

- Direct and indirect taxes
- Tax planning and management
- Tax laws and regulations

5. Financial management:

- Financial analysis and decision-making
- Capital budgeting and risk analysis
- Working capital management
- Sources of finance

6. International trade:

- International trade theories
- Export-import procedures and documentation
- International financial institutions

Accountancy:

The accountancy syllabus covers topics such as accounting standards and principles, financial accounting, cost accounting, management accounting, auditing, and taxation. The subtopics under each of these topics are as follows:

1. Accounting standards and principles:

- Generally accepted accounting principles (GAAP)
- International financial reporting standards (IFRS)
- Accounting concepts and conventions

2. Financial accounting:

- Accounting process and systems
- Preparation of financial statements
- Analysis and interpretation of financial statements
- Accounting for partnerships and companies

3. Cost accounting:

- Cost concepts and classification
- Cost-volume-profit analysis
- Budgeting and standard costing
- Marginal costing and decision-making

4. Management accounting:

- Cost and management accounting techniques
- Performance management and measurement
- Budgetary control and variance analysis
- Responsibility accounting

5. Auditing:

- Nature and objectives of auditing
- Audit planning and procedures
- Internal control and audit evidence
- Audit report and certification

6. Taxation:

- Income tax laws and regulations
- Indirect taxes and GST
- Tax planning and management
- Taxation of partnerships and companies

In conclusion, commerce and accountancy are two optional subjects that require a thorough understanding of the concepts and principles of business, finance, and accounting. Candidates who have a background in these areas can opt for these subjects and prepare for the UPSC Civil Services Examination. It is important to have a strong grasp of the syllabus and practice solving previous years' papers to score well in the exam.