CBSE conducts a multi-stage selection process to recruit candidates for Accounts Officer (Group A) and Junior Accountant (Group C) posts through the Direct Recruitment Quota Examination (DRQ 2026). The process is designed to test the candidate’s knowledge, aptitude, accounting skills, and accuracy through written exams and skill tests.Let’s understand the step-by-step selection process for both posts.

✅ Selection Process for Accounts Officer (Group A)

The Accounts Officer selection consists of 3 main stages:

🔹 Stage 1 – Tier-1 Objective Test (Preliminary)

• Mode: Online / OMR Based

• Total Questions: 100

• Total Marks: 300

• Duration: 2 Hours

• Subjects:

  • General Awareness & Current Affairs

  • Reasoning & Mental Ability

  • Quantitative Aptitude & Data Interpretation

  • English Language

  • Hindi Language

  • Computer Knowledge

• Negative Marking: 1 mark for each wrong answer

• Nature: Qualifying

• Shortlisting Ratio: 1:10 for Tier-2

🔹 Stage 2 – Tier-2 Objective + Descriptive Examination (Mains)

• Total Marks: 300

• Duration: 3 Hours

• Sections Include:

  • Financial & Cost Accounting

  • Taxation & Auditing

  • Budgeting & Annual Accounts

  • Banking & Financial Markets

  • Polity, Constitution & Ethics

  • Essay Writing (Hindi / English)

• Nature: Scoring

• Shortlisting for Interview: 1:5 based on Tier-2 marks

🔹 Stage 3 – Interview

• Total Marks: 50

• Final Merit is prepared on:

  • ✅ Tier-2 Marks + Interview Marks

• Tier-1 is only qualifying, not counted in final merit.

✅ Selection Process for Junior Accountant (Group C)

The Junior Accountant selection consists of 3 stages:

🔹 Stage 1 – Tier-1 Objective Test

• Mode: Online / OMR

• Questions: 100

• Marks: 300

• Duration: 2 Hours

• Subjects:

  • Current Affairs & General Awareness

  • Reasoning & Mental Ability

  • Quantitative Aptitude

  • English Language

  • Hindi Language

  • Computer Knowledge

• Negative Marking: 1 mark per wrong answer

• Shortlisting: 1:10 for Tier-2

🔹 Stage 2 – Tier-2 Objective + Descriptive Examination

• Total Marks: 300

• Subjects:

  • Government Accounting System

  • Basic Financial Accounting

  • Final Accounts

  • Bank Reconciliation

  • Depreciation & Inventory

  • Maths & Reasoning

  • English & Hindi

  • Computer Basics

• Merit is based on Tier-2 marks only

🔹 Stage 3 – Typing Skill Test (Qualifying Only)

• English Typing: 35 WPM

• Hindi Typing: 30 WPM
  ✅ Mandatory to pass
  ❌ Marks are NOT added to merit
  ❌ Only qualifying in nature

🏆 Final Merit Preparation

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❓ FAQ – Selection Process

Q1. Is Tier-1 compulsory for both posts?

✅ Yes, Tier-1 is mandatory for both Accounts Officer & Junior Accountant.

Q2. Does Tier-1 marks count in final merit?

❌ No, Tier-1 is only qualifying.

Q3. Is there an interview for Junior Accountant?

❌ No, only Accounts Officer has an interview.

Q4. Is typ­ing test compulsory?

✅ Yes, for Junior Accountant only.

Q5. Is negative marking applicable?

✅ Yes, 1 mark deducted for each wrong answer in Tier-1.

Q6. What is the shortlisting ratio?

• Tier-1 → Tier-2: 1:10

• Tier-2 → Interview (AO): 1:5

Q7. Can merit change after skill test?

❌ No, skill test is only qualifying.