| Conducting body | Sikkim Public Service Commission (SPSC). Official website ↗ |
|---|---|
| Posts | Accounts Clerk / Junior Storekeeper, Sikkim Subordinate Accounts Service, Finance Department (Level 7 of the Pay Matrix) |
| Qualification | Class 12 pass from a recognised board, with Mathematics as a subject in Class 10, plus a certificate or diploma of at least three months in basic computer applications (or a higher computer science or IT qualification). |
| Age limit | 18–40 years on 31 July 2026 (general category) |
| Domicile | Required |
| Selection stages | Written exam: two objective papers of 100 marks each → Merit list from written marks among candidates who reach SPSC's qualifying marks → Scrutiny of original documents |
| Latest notification | Advertisement No. 21/SPSC/EXAM/2026: Accounts Clerk / Junior Storekeeper, Finance Department · 50 vacancies |
Last checked . Sources
About SPSC Accounts Clerk
SPSC recruits Accounts Clerks and Junior Storekeepers for the Sikkim Subordinate Accounts Service under the state Finance Department. Advertisement No. 21/SPSC/EXAM/2026 was for 50 posts at Level 7 of the pay matrix. Selection is a written exam of two objective papers, with no interview or physical test.
Eligibility
Age limit
General category: 18–40 years, counted on 31 July 2026.
Qualification
Class 12 pass from a recognised board, with Mathematics as a subject in Class 10, plus a certificate or diploma of at least three months in basic computer applications (or a higher computer science or IT qualification).
Other conditions
- You need a Sikkim Subject Certificate or a Certificate of Identification issued by the competent authority, and a valid local employment card from the Government of Sikkim.
- You must be able to read, write and speak one of the state languages and know Sikkim's local customs and traditions.
- Every qualification must be in hand by the closing date. Candidates awaiting results cannot apply.
- SPSC extended the last date for applications to 7 August 2026 because of problems on the online portal; other terms stayed the same.
Selection process
- Written exam: two objective papers of 100 marks each
- Merit list from written marks among candidates who reach SPSC's qualifying marks
- Scrutiny of original documents
Exam pattern
Written exam (200 marks)
Mode: Objective (MCQ) · Duration: 2 hours per paper
| SUBJECT | MARKS |
|---|---|
| Paper I: General English, General Knowledge and Basic Computer Knowledge | 100 |
| Paper II: Arithmetic, Accountancy and Economics, General Mental Ability | 100 |
SPSC Accounts Clerk syllabus
Paper I: English language
- Comprehension
- Vocabulary, synonyms and antonyms
- Idioms and phrases
- Commonly confused words
- Tenses
- Sentence rearrangement
- Error correction
Paper I: General knowledge
- General information about the state and the nation
- Current affairs of the state, the nation and the world
- Common abbreviations
Paper I: Computers
- Hardware, software and applications
- Microsoft Office
- Intranet, internet and e-payments
- Related abbreviations
Paper II: Arithmetic
- Number system, number series, HCF and LCM, simplification
- Word problems on numbers, averages, ratio and proportion
- Percentage, profit and loss, discount
- Simple and compound interest, partnership, unitary method, work and wages
- Data interpretation from tables, charts and graphs
Paper II: Accountancy and economics
- Introduction and theory base of accounting, accounting equation
- Rules of debit and credit, journal and ledger formats with recording of transactions
- Cash books and related abbreviations
- Economic development: sectors, money and credit, globalisation, demonetisation
- Government budget and the economy: meaning, objectives and components
Paper II: General mental ability
- Figural reasoning
- Numeric reasoning
What they ask
Both papers are objective, carry 100 marks each and run for two hours each. Paper I tests English usage, general knowledge of Sikkim, India and the world, and basic computer knowledge such as MS Office and e-payments. Paper II is the numbers paper: school arithmetic up to data interpretation, bookkeeping basics (journal, ledger and cash book), a short economics unit on development and the government budget, and figural and numeric reasoning.
How to prepare
- Learn the rules of debit and credit and practise journal and ledger entries until they are automatic. The accountancy unit in Paper II is built on them.
- Revise the economics topics the syllabus names directly: sectors of the economy, money and credit, globalisation, demonetisation and the government budget.
- Go over MS Office, internet and e-payment terms along with their abbreviations for the computer section of Paper I.
- Work through arithmetic chapters such as percentage, interest, partnership and data interpretation with daily topic-wise practice quizzes on the free Improvam app.
Practise SPSC Accounts Clerk syllabus topics a few minutes a day with short quizzes in the Improvam app.
How to apply
- Complete the one-time registration on SPSC's upgraded recruitment portal (RPA 3.0) at spscrecruitment.sikkim.gov.in. If you were registered on the old portal, use the same email ID so your earlier records link up.
- Apply online against the advertisement before the last date. SPSC rejects applications sent any other way.
- Pay the ₹200 application fee online by net banking or a debit or credit card. It is not refunded.
- Download the e-admit card after SPSC posts a notice for it, and bring it to the centre with a photo ID such as Aadhaar, a voter card or a driving licence.
Documents checklist
- Sikkim Subject Certificate or Certificate of Identification
- Category certificate issued by the Government of Sikkim, if you apply in a reserved category
- Valid local employment card
- No Objection Certificate from your head of department, if you are already employed
- Marital status certificate for women candidates; married women also attach the husband's COI or Sikkim Subject Certificate
Tick off your SPSC Accounts Clerk documents with the checklist tool
SPSC Accounts Clerk FAQs
Class 12 pass, with Mathematics as a subject in Class 10, and a basic computer applications certificate or diploma of at least three months. A higher computer science or IT qualification also works.
Sources
- SPSC Advertisement No. 21/SPSC/EXAM/2026, Accounts Clerk / Junior Storekeeper ↗ (official, checked )
- Finance Department notification: exam rules for Accounts Clerk / Junior Storekeeper ↗ (official, checked )
- Appendix II: scheme and syllabus for Accounts Clerk / Junior Storekeeper ↗ (official, checked )
- SPSC notice of 27 July 2026 extending the last date for Accounts Clerk and Jail Warder ↗ (official, checked )
- SPSC notice No. 86/SPSC/EXAM/2025 on one-time registration on the RPA 3.0 portal ↗ (official, checked )
Checked against official sources on . Rules change with each notification, so read the latest one before you apply.
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