Sikkim Public Service Commission (SPSC) Accounts Clerk / Junior Storekeeper Recruitment 2026

About Sikkim Public Service Commission (SPSC)

The Sikkim Public Service Commission (SPSC) is the constitutional body responsible for conducting recruitment and competitive examinations for appointment to various civil services and posts under the Government of Sikkim. Established after statehood and modelled on the Union Public Service Commission, the SPSC frames recruitment rules, conducts written exams and interviews, and advises the state government on personnel matters.

SPSC conducts examinations across departments including Finance, Revenue, Home, Health, Education and Rural Development. The Commission typically handles hundreds of recruitments each year for both gazetted and non-gazetted posts; its recruitment outcomes directly shape the staffing of state administration across Sikkim’s four districts. For aspiring government employees in the state, SPSC jobs are sought-after for job security, structured career progression and state-level service opportunities.

About the Accounts Clerk / Junior Storekeeper Role

Accounts Clerk / Junior Storekeeper is an entry-level administrative post in state departments and government institutions. Day-to-day duties are largely office-based (desk work) and include maintaining ledgers, recording receipts and payments, preparing vouchers, stock-entry and stock reconciliation for departmental stores, and assisting senior accounts officers during audits.

Typical working locations include district offices, departmental stores, treasury sub-offices and other government establishments within Sikkim. The role reports to a Senior Accountant, Section Officer or Store In-charge depending on the posting. Field visits (stock verification, store checks) may be required occasionally, but the job is primarily clerical and non-uniform.

Salary Breakdown and Career Growth

Entry pay for Accounts Clerk / Junior Storekeeper is placed in the State Pay Matrix; candidates can expect an approximate basic pay in the range of ₹25,000–₹28,000 per month at appointment (indicative). Actual pay level will follow Sikkim State Government notification.

• Basic Pay (approx): ₹25,500 (indicative)
• Dearness Allowance (DA): Variable; often 30–45% of basic depending on state rates (approx ₹7,650–₹11,475)
• House Rent Allowance (HRA): 8–24% of basic (Sikkim classed as non-metro; common HRA ~8–12% ≈ ₹2,040–₹3,060)
• Other allowances: Transport/TA, medical allowances as per state rules
• Approx. in-hand salary: After NPS/GPF contributions and standard deductions, roughly ₹28,000–₹35,000 per month at entry level (dependent on allowances and deductions)

Career progression: With experience and based on departmental exams/regular promotions, Accounts Clerks can be promoted to Senior Accounts Clerk, Junior Accountant, Section Officer and further to gazetted levels over 10–15 years, subject to vacancies and state promotion rules.

Benefits and Perks

• Pension / Retirement savings: Contribution to NPS or GPF as per state scheme.
• Medical benefits: Coverage under the State Health Scheme or equivalent; access to government dispensaries and referral hospitals.
• Leave and holidays: Earned leave, casual leave, maternity/paternity leave and festival holidays as per state rules.
• LTC (Leave Travel Concession): As per state government entitlements.
• Group Insurance: Group personal accident and life insurance schemes where applicable.
• Other facilities: Departmental canteen (where available), official training, and eligibility for state-sponsored skill-upgrade programmes.

Exam Pattern and Preparation Strategy

Selection for clerical posts typically involves a written/Objective-Type examination followed by a skill/practical test and document verification. Based on past state-PSC patterns for accounts/storekeeper roles, an expected pattern is:

• Stage 1 — Written Objective Test: 100 marks, 2 hours. Suggested section split: General English (20–25 Q), Accounts & Bookkeeping (30–40 Q), General Awareness/Current Affairs (15–20 Q), Numeric Ability/Arithmetic (10–15 Q), Computer Fundamentals (5–10 Q). Marks: 1 mark per question; negative marking usually nil or minimal — confirm in official notification.
• Stage 2 — Skill/Practical Test: Practical test on bookkeeping/accounts software or storekeeping (stock entry, inventory formats). Typing test for data-entry may be required for some posts.
• Stage 3 — Document Verification & Medical: Verification of original certificates and medical fitness as per state rules.

Preparation tips:

• Start with NCERTs and a standard accounts primer: "Double Entry Book Keeping" by T.S. Grewal for basic accounting concepts.
• For objective practice, use "Objective General English" by S.P. Bakshi and a state-specific GK compilation for Sikkim affairs.
• Practice arithmetic speed: "Quantitative Aptitude" by R.S. Aggarwal for numerical ability and mental math drills.
• For computer fundamentals, cover MS Office basics and e-office concepts; "Objective Computer Awareness" by Arihant can help.
• Take 10–15 full-length mock tests under timed conditions and analyse mistakes. Focus on bookkeeping entries and stock accounting problems for the practical test.

Is This the Right Job for You?

This role suits candidates who prefer structured government service, stable working hours and clerical/accounting responsibilities. It is ideal for graduates with an aptitude for numbers and basic accounting.

Compare with similar posts: Accounts Clerk vs Junior Accountant — Accounts Clerk is more transactional and clerical, while Junior Accountant involves higher accounting duties and larger scope for promotion to Senior Accountant. Junior Storekeeper is closer to logistics and inventory management; choose based on whether you prefer accounting ledgers or stock control.