Video Lectures of Commerce & Accountancy Optional Notes for UPSC for UPSC CSE Exam
Watch free video lectures for Commerce & Accountancy Optional Notes for UPSC covering all chapters/topics as per the latest syllabus in 2026. These concept videos, recorded lectures, and audio notes are designed to help UPSC CSE students understand every topic clearly — anytime, anywhere. Start learning on EduRev.
Financing Accounting
| Basics of Financial Accounting 15:02 min |  |
| Accounting as Financial Information System 32:11 min | |
| Accounting Standards 28:14 min | |
| Share Capital Transactions 19:30 min | |
| 2 Theory Share Capital Transactions 36:15 min | |
| 9 Share Capital Transactions 04:41 min | |
| 3 Theory Share Capital Transactions 39:36 min | |
| 10 Share Capital Transactions 14:08 min | |
| 11 Share Capital Transactions 13:19 min | |
| 12 Share Capital Transactions 14:51 min | |
| 13 Share Capital Transactions 15:02 min | |
| 14 Share Capital Transactions 21:07 min | |
| 15 Share Capital Transactions 14:29 min | |
| 16 Share Capital Transactions 13:33 min | |
| 17 Share Capital Transactions 21:51 min | |
| 18 Share Capital Transactions 08:20 min | |
| 19 Share Capital Transactions 12:18 min | |
| 20 Share Capital Transactions 58:06 min | |
| 21 Share Capital Transactions 32:45 min | |
| 22 Share Capital Transactions 24:31 min | |
| 23 Share Capital Transactions 19:35 min | |
| 24 Share Capital Transactions 19:16 min | |
| 25 Share Capital Transactions 20:46 min | |
| Issuance of Shares | Right Issue | Bonus Issue 17:52 min | |
| Accounting for Share Capital Transactions: Past Year Questions 38:58 min | |
| Employee Stock Option Plan 12:44 min | |
| Introduction on " Final Accounts" (Financial Statements) 23:03 min | |
| Trading Accounts 19:05 min | |
| Profit & Loss Account 17:49 min | |
| Trading Profit & Loss Account Problem 15:36 min | |
| Balance Sheet Introduction & Proforma In Final Accounts 13:34 min | |
| Simple Problem To Workout "Balance Sheet " In Final Accounts 11:08 min | |
| Final Accounts "Short Problems" Part -1 12:12 min | |
| Final Accounts Problem - 1 (Without Adjustments) 21:50 min | |
| Final Accounts "Short Problems" Part -2 09:00 min | |
| Final Accounts Problem - 2 (Without Adjustments) 20:05 min | |
| Ten Important Adjustments in Final Accounts 17:25 min | |
| Seven Typical Adjustments in Final Accounts 14:45 min | |
| Final Accounts Problem - 1 (With Adjustments) 27:28 min | |
| Final Accounts Problem - 2 (With Adjustments) 24:53 min | |
| Final Accounts Problem - 3 (With Adjustments) 25:32 min | |
| Final Accounts Problem - 4 (With Adjustments) 23:05 min | |
| Final Accounts Problem - 5 (With Adjustments) 30:12 min | |
| Final Accounts Problem - 6 (With Bad Debts Typical Adjustments) 17:16 min | |
| Detailed Explanation on Bad Debts Related Adjustments 15:12 min | |
| How to identify Important Questions From Any Subject? 07:19 min | |
| Rectification of Trial Balance - In Vertical Format 13:30 min | |
| Treatment of Insurance Claims , Reserve Fund & Goods Distributed 09:29 min | |
| Amalgamation of Companies 19:03 min | |
| Amalgamation of Companies - 3 31:53 min | |
| Amalgamation: Journal Entries in the Books of Transferor or Vendor Company 46:21 min | |
| Amalgamation - Journal Entries in the Books of Transferee or Purchasing Company 45:28 min | |
| Amalgamation of Companies: Problem - 1 44:20 min | |
| Amalgamation of Companies: Problem - 2 38:39 min | |
| Amalgamation of Companies: Problem - 3 47:49 min | |
Cost Accounting
| Introduction Cost 17:07 min | |
| Analysis, Concepts & Classifications 09:55 min | |
| Proforma of Cost Sheet 12:34 min | |
| Cost Sheet Preparation: Problem No - 1 19:49 min | |
| Cost Sheet Preparation: Problem No - 2 19:50 min | |
| Cost Sheet Preparation: Problem No - 3 19:35 min | |
| Introduction Material Cost 17:04 min | |
| Techniques of Material Control - Stock Level Settings 11:17 min | |
| Economic Order Quantity (EOQ) 13:11 min | |
| Economic Order Quantity: Problems & Solutions 12:55 min | |
| Recommended Standard Text Books For Cost Accounting 04:03 min | |
| Inventory Control Methods - VED, Perpetual Inventory System & Double Bin System 13:31 min | |
| Inventory Control Methods - Input-Output Ratio, Stock Turnover Ratio & FNSD Analysis 10:18 min | |
| Methods of Valuing Material Issues - FIFO Method (First In First Out) 22:03 min | |
| Methods of Valuing Material Issues - LIFO Method(Last In First Out) 13:24 min | |
| Simple Average Method - Methods of Valuing Material Issues from Cost Accounting 10:50 min | |
| Weighted Average Method - Methods of Valuing Material Issues From Cost Accounting 10:41 min | |
| Base Stock Method - Methods of Valuing Material Issues from Cost Accounting 16:08 min | |
| Introduction: Overheads Chapter 13:01 min | |
| Problem With Solution on Overheads 17:52 min | |
| Introduction: Machine Hour Rate 09:26 min | |
| Machine Hour Rate Problem With Solution 15:00 min | |
| Machine Hour Rate: Problem - 2 11:07 min | |
| Introduction: Direct Labour Hour Rate 03:13 min | |
| Direct Labour Hour Rate - Problem With Solution 15:35 min | |
| Introduction from Cost Accounting 08:01 min | |
| Cost Accounting Problem Number - 1 11:04 min | |
| Unit Costing: Problem Number - 2 04:42 min | |
| 29. Process Costing Introduction - Cost Accounting Subject 12:19 min | |
| Process Costing: Problem - 1 16:23 min | |
| Process Accounting Problem - 2 13:42 min | |
| Process Costing: Calculation of Abnormal Loss 17:42 min | |
| Process Costing - Calculation of Abnormal Gain 11:52 min | |
| Cost Controlling Techniques 12:24 min | |
| Introduction Contract Costing 16:24 min | |
| Cost Accounting Important Questions 07:54 min | |
| Contract Account Proforma 15:49 min | |
| Contract Account: Easy Problem With Solution 15:39 min | |
| Contract Account Important Problem 13:59 min | |
| Contract Accounting - Two Contracts Important Problem 15:17 min | |
Taxation
| Residential Status 57:39 min | |
| Basics of Taxation 28:44 min | |
| House Property - 1 57:20 min | |
| House Property - 2 31:59 min | |
| Profit & Gains of Business & Profession - 1 44:37 min | |
| Profit & Gains of Business & Profession - 2 24:52 min | |
| Capital Gain - 1 45:12 min | |
| Capital Gain - 2 49:04 min | |
| Capital Gain Exemption 59:44 min | |
| Income from other Sources 37:44 min | |
| Clubbing of Income 37:45 min | |
| Set Off and Carry Forward of Losses 29:05 min | |
| Deductions Under Chapter VIA - 1 34:14 min | |
| Deductions Under Chapter VIA - 2 29:40 min | |
Auditing
| Basics of Auditing - 1 09:42 min | |
| Basics of Auditing - 2 14:57 min | |
| Audit of Limited Companies 20:51 min | |
| Audit Committee and Cost Audit 09:53 min | |
| Audit of Dividends and Tax Audit 13:19 min | |
| Audit of Insurance Companies 09:31 min | |
| NPO and Charitable Institutions 07:13 min | |
| Investigation and Auditing 22:38 min | |
Financial Management
| Introduction & It's Functions 17:34 min | |
| Cost of Capital 31:35 min | |
| Risk-Adjusted Discount Rate and Certainty Equivalent 20:02 min | |
| Capital Budgeting 28:52 min | |
| Time Value of Money 24:46 min | |
| Working Capital Management 04:48 min | |
Financial Markets and Institutions
| Financial Markets 129:29 min | |
| Financial Services Institutions Bureau 05:58 min | |
| Banking Sector Reforms 26:56 min | |
| Mutual Fund, Hedge Fund, Venture Capital, Angel Investors 26:39 min | |
| Money Market - 1 46:26 min | |
| Money Market - 3 28:57 min | |
| Money Market - 2 47:54 min | |
| Everything About RBI 18:39 min | |
Organisation Theory
| Basics of Organization Theory 20:49 min | |
| Organisational Goals - 1 21:38 min | |
| Organisational Goals - 2 16:16 min | |
| Evolution of Organisational Theories - 1 18:56 min | |
| Evolution of Organisational Theories - 2 16:34 min | |
| Evolution of Organisational Theories - 3 17:46 min | |
| Evolution of Organisational Theories - 4 08:31 min | |
| Evolution of Organisational Theories - 5 12:24 min | |
| Organisational Design - 1 18:24 min | |
| Organisational Design - 2 14:00 min | |
| Organisation Structure - 1 16:45 min | |
| Organisation Structure - 2 13:07 min | |
| Organisation Structure - 3 16:22 min | |
| Power in Organisation - 2 10:29 min | |
| Power in Organisation - 1 11:33 min | |
| Organisational Culture 20:58 min | |
Organisation Behaviour
| Perception Application in OB 38:58 min | |
| Leadership Styles 29:28 min | |
| Styles of Leadership 34:36 min | |
| Leadership Theories 27:05 min | |
| Organisational Behaviour Leadership 27:55 min | |
| Organisational Behaviour Leadership Theories 37:59 min | |
| Life Cycle Theory of Leadership 31:40 min | |
| Path Goal Theory of Leadership 28:45 min | |
| Quality of Work Life 17:45 min | |
| Quality of Working Life 30:15 min | |
Human Resources Management (HRM)
| Introduction to Human Resources Management 38:15 min | |
| Human Resource Planning 18:04 min | |
| Job Analysis and Job Design 25:55 min | |
| Selection Process: HRM 20:19 min | |
| Selection Techniques 17:36 min | |
| Succession Planning 14:32 min | |
| Induction Orientation and Placement 24:15 min | |
| Human Resource Management 12:47 min | |
Industrial Relations (IR)
| Introduction to Industrial Relations 10:40 min | |
2022
| UPSC Commerce 2022 Optional Paper 2 Analysis 21:22 min | |
| UPSC Commerce 2022 Optional Paper 1 Analysis 25:50 min | |
2021
| UPSC Commerce optional 2021 Paper Analysis 25:57 min | |
