There are several coaching institutes that provide guidance for commerce and accountancy optional subjects for UPSC exams. These institutes aim to help candidates develop a strong foundation in these subjects and enable them to effectively answer questions in the exam. Here are a few coaching institutes that offer guidance for commerce and accountancy optional subjects:

1. Elite IAS Academy:
- Elite IAS Academy is a renowned coaching institute known for its comprehensive UPSC preparation courses.
- They offer specialized coaching for commerce and accountancy optional subjects.
- The institute provides experienced faculty who have expertise in these subjects and help students understand the concepts in a simplified manner.
- They also provide study materials, test series, and regular mock tests to assess the progress of students.

2. Vajiram and Ravi:
- Vajiram and Ravi is one of the oldest and most trusted coaching institutes for UPSC preparation.
- They offer coaching for various optional subjects, including commerce and accountancy.
- The institute provides a structured curriculum and experienced faculty who provide in-depth knowledge of the subjects.
- They conduct regular doubt-solving sessions and mock tests to evaluate the performance of students.

3. Chanakya IAS Academy:
- Chanakya IAS Academy is a popular coaching institute that offers comprehensive guidance for UPSC exams.
- They have a dedicated commerce and accountancy optional subject program.
- The institute provides expert faculty who focus on building a strong conceptual understanding of these subjects.
- They also provide regular assignments, test series, and personal mentoring to help students excel in these subjects.

4. ALS IAS Academy:
- ALS IAS Academy is a leading coaching institute known for its result-oriented approach.
- They offer coaching for commerce and accountancy optional subjects.
- The institute provides experienced faculty who provide comprehensive coverage of the syllabus.
- They also conduct regular answer writing practice sessions and provide personalized feedback to enhance the answer writing skills of students.

It is important to note that while coaching institutes can provide guidance and resources, self-study and consistent practice are equally important for success in the UPSC exams. Therefore, candidates should choose an institute that best suits their learning style and preferences.