UPSC EPFO APFC 2026_VOL 2 (ACCOUNTANCY).pdf
11.2 MB
Accountancy, Auditing,
Insurance, Computer &
Quantitative Aptitude
Insurance, Computer &
Quantitative Aptitude
β€3
π Indian Ocean Dipole (IOD)
Subject: Geography (GS-I)
π Why in Focus?
β With forecasts of a Super El NiΓ±o, meteorologists are assessing whether a 1997-like positive Indian Ocean Dipole (IOD) could again offset its adverse impact on the Indian monsoon.
π What is the Indian Ocean Dipole (IOD)?
β An ocean-atmosphere phenomenon characterized by the difference in Sea Surface Temperatures (SSTs) between the western and eastern tropical Indian Ocean.
β Also known as the βIndian NiΓ±oβ.
β Plays a crucial role in influencing the Southwest Monsoon.
π 1997 Example
β Despite one of the strongest El NiΓ±o events on record, India received 2% above-normal monsoon rainfall.
β The surplus rainfall was largely attributed to a strong Positive IOD, which offset El NiΓ±oβs drying effect.
π Phases of IOD
β Positive IOD: Western Indian Ocean warmer; eastern Indian Ocean cooler β Generally strengthens the Indian monsoon.
β Negative IOD: Eastern Indian Ocean warmer; western cooler β Weakens the monsoon and increases dry spells.
β Neutral IOD: Minimal SST difference between east and west; limited influence on monsoon.
π How is IOD Measured?
β Measured using the Dipole Mode Index (DMI).
β Positive DMI: Western Indian Ocean warmer than eastern.
β Negative DMI: Eastern Indian Ocean warmer than western.
β Current Status: Neutral IOD.
π Impact of IOD
β Positive IOD
β Enhances Southwest Monsoon over India.
β Above-normal rainfall in East Africa.
β Drought and bushfires in Indonesia and Australia.
β Can partially offset El NiΓ±o-induced monsoon deficiency.
β Negative IOD
β Suppresses monsoon rainfall over India.
β Heavy rainfall in Indonesia and Australia.
β Drier conditions over East Africa.
β Neutral IOD
β Near-normal ocean and atmospheric conditions with limited impact on seasonal rainfall.
π Current Outlook
β IMD forecasts a Neutral IOD during the 2026 monsoon season.
β Australian Bureau of Meteorology indicates only a small possibility of a weak Positive IOD during AugustβSeptember.
β If a Positive IOD develops late, it is unlikely to significantly counter a strong El NiΓ±o.
π UPSC Value Addition
β IOD vs El NiΓ±o
β IOD originates in the Indian Ocean; El NiΓ±o originates in the Pacific Ocean.
β A Positive IOD can weaken the adverse impact of El NiΓ±o on the Indian monsoon, whereas a Negative IOD can amplify drought conditions.
#mains #geography
Subject: Geography (GS-I)
π Why in Focus?
β With forecasts of a Super El NiΓ±o, meteorologists are assessing whether a 1997-like positive Indian Ocean Dipole (IOD) could again offset its adverse impact on the Indian monsoon.
π What is the Indian Ocean Dipole (IOD)?
β An ocean-atmosphere phenomenon characterized by the difference in Sea Surface Temperatures (SSTs) between the western and eastern tropical Indian Ocean.
β Also known as the βIndian NiΓ±oβ.
β Plays a crucial role in influencing the Southwest Monsoon.
π 1997 Example
β Despite one of the strongest El NiΓ±o events on record, India received 2% above-normal monsoon rainfall.
β The surplus rainfall was largely attributed to a strong Positive IOD, which offset El NiΓ±oβs drying effect.
π Phases of IOD
β Positive IOD: Western Indian Ocean warmer; eastern Indian Ocean cooler β Generally strengthens the Indian monsoon.
β Negative IOD: Eastern Indian Ocean warmer; western cooler β Weakens the monsoon and increases dry spells.
β Neutral IOD: Minimal SST difference between east and west; limited influence on monsoon.
π How is IOD Measured?
β Measured using the Dipole Mode Index (DMI).
β Positive DMI: Western Indian Ocean warmer than eastern.
β Negative DMI: Eastern Indian Ocean warmer than western.
β Current Status: Neutral IOD.
π Impact of IOD
β Positive IOD
β Enhances Southwest Monsoon over India.
β Above-normal rainfall in East Africa.
β Drought and bushfires in Indonesia and Australia.
β Can partially offset El NiΓ±o-induced monsoon deficiency.
β Negative IOD
β Suppresses monsoon rainfall over India.
β Heavy rainfall in Indonesia and Australia.
β Drier conditions over East Africa.
β Neutral IOD
β Near-normal ocean and atmospheric conditions with limited impact on seasonal rainfall.
π Current Outlook
β IMD forecasts a Neutral IOD during the 2026 monsoon season.
β Australian Bureau of Meteorology indicates only a small possibility of a weak Positive IOD during AugustβSeptember.
β If a Positive IOD develops late, it is unlikely to significantly counter a strong El NiΓ±o.
π UPSC Value Addition
β IOD vs El NiΓ±o
β IOD originates in the Indian Ocean; El NiΓ±o originates in the Pacific Ocean.
β A Positive IOD can weaken the adverse impact of El NiΓ±o on the Indian monsoon, whereas a Negative IOD can amplify drought conditions.
#mains #geography
β€8
#Goodmorning
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β³230 days left CSP27 [ 23-05-27]
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β³76 days left EPFO 20 December
β³62 days left UPPSC/RAS prelims 6 December
β³56 Days left UKPSC 29 November
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β³42 days left KAS prelims 15 Nov
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Half-off ends tonight!
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PYQs + Various State PSC Questions + Current Affairs + Static Concepts + UP GK
β 60-Day Strong Revision Plan
A structured plan for consistent Prelims preparation.
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π₯ WHY JOIN?
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β Daily Quiz summary with themes wise arranged CLICK HERE
β Demo questions
https://t.me/uppsc_prelims_mcq/29284
π Practice Daily. Revise Regularly. Be Prelims Ready.
π― Guidance β’ Strategy β’ Selection
π₯ UPPCS Prelims Accelerator Program Anmol Vachan
β‘ Fast-Track Your Prelims Preparation with Daily Targeted Practice!
π― WHAT YOU GET:
β 40 High-Yield MCQs Daily bot quiz at 8:15 PM ( Sunday off)
β Build speed, accuracy & question-solving consistency.
β 2500+ MCQs
PYQs + Various State PSC Questions + Current Affairs + Static Concepts + UP GK
β 60-Day Strong Revision Plan
A structured plan for consistent Prelims preparation.
β Detailed Explanations
Understand the concept behind every question.
β Daily Doubt Discussion
Clear your doubts and strengthen your weak areas.
β Daily Quiz Summary
Quick revision of your performance, mistakes & important concepts.
π₯ WHY JOIN?
βDonβt wait until the last month to start solving MCQs.β
Build your Prelims accuracy, speed & revision habit from Day 1.
π° PRE-ENROLMENT OFFER
Regular Fee: βΉ599
π₯ PRE-ENROLMENT PRICE: βΉ299 ONLY
π 50% OFF
β οΈ FIRST 100 ENROLMENTS ONLY
π Secure Your Spot Before the Price Jumps to βΉ599
β Enroll https://t.me/studytoday_bot
β Daily Quiz summary with themes wise arranged CLICK HERE
β Demo questions
https://t.me/uppsc_prelims_mcq/29284
π Practice Daily. Revise Regularly. Be Prelims Ready.
π― Guidance β’ Strategy β’ Selection
β€1
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π₯ PRELIMS: MASTER ANCIENT HISTORY IN JUST 31 PAGES!
Stop drowning in massive textbooks. Get ultra-dense, systematic short notes designed specifically to help you eliminate options and score more.
πΉ What You Get:
β 31 Pages Only: Cover everything from IVC to South Indian Kingdoms.
β Art & Culture Integrated: No need to read separate compilations.
β PYQ-Oriented: Focused purely on high-yield UPSC patterns.
β Quick Revision Friendly: Built for last-minute memory mapping.
π Topics Covered:
β’ Indus Valley Civilization β’ Vedic Age β’ Mahajanapadas β’ Buddhism & Jainism β’ Mauryan & Post-Mauryan β’ Sangam Age β’ Gupta Age β’ South Indian Kingdoms β’ Ancient Art, Architecture & Literature.
π‘ Formula: One-Liner Revision + Conceptual Clarity.
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π contact https://t.me/Prelims_Notes_bot
Read Smart β’ Revise Fast β’ Eliminate Better β’ Score More
Stop drowning in massive textbooks. Get ultra-dense, systematic short notes designed specifically to help you eliminate options and score more.
πΉ What You Get:
β 31 Pages Only: Cover everything from IVC to South Indian Kingdoms.
β Art & Culture Integrated: No need to read separate compilations.
β PYQ-Oriented: Focused purely on high-yield UPSC patterns.
β Quick Revision Friendly: Built for last-minute memory mapping.
π Topics Covered:
β’ Indus Valley Civilization β’ Vedic Age β’ Mahajanapadas β’ Buddhism & Jainism β’ Mauryan & Post-Mauryan β’ Sangam Age β’ Gupta Age β’ South Indian Kingdoms β’ Ancient Art, Architecture & Literature.
π‘ Formula: One-Liner Revision + Conceptual Clarity.
πͺ Fee: Just βΉ79/- for First 200 Enrollment
π contact https://t.me/Prelims_Notes_bot
Read Smart β’ Revise Fast β’ Eliminate Better β’ Score More
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π Keeladi
π Context
β Researchers from the Birbal Sahni Institute of Palaeosciences reconstructed past climate records of peninsular India
β Study based on sediment analysis of Kondagai Inland Lake, located close to Keeladi in Tamil Nadu
π Location & Background
β Situated ~12 km southeast of Madurai, Tamil Nadu
β Located in Sivaganga district
β Bounded by the Vaigai River to the north
β Internationally known for evidence of a sophisticated Sangam-period urban civilisation
π Why Keeladi is Important
β Reveals advanced urban planning, literacy, craft production, and trade during the Sangam age
β Challenges earlier assumptions about early urbanisation being limited to North India
β Strengthens the case for an indigenous, secular, and literate Tamil civilisation
π Key Findings of the Climate Study
β Identified three major climatic phases during the Late Holocene period
β Clear links established between:
β’ Monsoon variability
β’ Lake hydrology
β’ Human settlement and activity in the Vaigai basin
π Significance of the Findings
β Helps reconstruct long-term monsoon patterns in peninsular India
β Useful for:
β’ Improved weather and climate forecasting
β’ Disaster vulnerability mapping
β’ Wetland and lake restoration strategies
β’ Understanding climateβcivilisation interactions
#history #prelims #mains
Join https://t.me/CSE_EXAM https://t.me/Upsc_4_history
π Context
β Researchers from the Birbal Sahni Institute of Palaeosciences reconstructed past climate records of peninsular India
β Study based on sediment analysis of Kondagai Inland Lake, located close to Keeladi in Tamil Nadu
π Location & Background
β Situated ~12 km southeast of Madurai, Tamil Nadu
β Located in Sivaganga district
β Bounded by the Vaigai River to the north
β Internationally known for evidence of a sophisticated Sangam-period urban civilisation
π Why Keeladi is Important
β Reveals advanced urban planning, literacy, craft production, and trade during the Sangam age
β Challenges earlier assumptions about early urbanisation being limited to North India
β Strengthens the case for an indigenous, secular, and literate Tamil civilisation
π Key Findings of the Climate Study
β Identified three major climatic phases during the Late Holocene period
β Clear links established between:
β’ Monsoon variability
β’ Lake hydrology
β’ Human settlement and activity in the Vaigai basin
π Significance of the Findings
β Helps reconstruct long-term monsoon patterns in peninsular India
β Useful for:
β’ Improved weather and climate forecasting
β’ Disaster vulnerability mapping
β’ Wetland and lake restoration strategies
β’ Understanding climateβcivilisation interactions
#history #prelims #mains
Join https://t.me/CSE_EXAM https://t.me/Upsc_4_history
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#Goodmorning
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#Target
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#Accountability
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β³229days left CSP27 [ 23-05-27]
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β³75 days left EPFO 20 December
β³61 days left UPPSC/RAS prelims 6 December
β³55 Days left UKPSC 29 November
β³48 days left Ifos mains 22 November
β³41 days left KAS prelims 15 Nov
β³23 days left OPSC mains 29 Oct
β³19 days left 72nd BPSC Prelims 25 oct
#Target
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#Accountability
https://t.me/anmolvachan1
Goodmorning
β³229days left CSP27 [ 23-05-27]
β³318 days left CSM27 [ 20-08-27]
β³75 days left EPFO 20 December
β³61 days left UPPSC/RAS prelims 6 December
β³55 Days left UKPSC 29 November
β³48 days left Ifos mains 22 November
β³41 days left KAS prelims 15 Nov
β³23 days left OPSC mains 29 Oct
β³19 days left 72nd BPSC Prelims 25 oct
β³229days left CSP27 [ 23-05-27]
β³318 days left CSM27 [ 20-08-27]
β³75 days left EPFO 20 December
β³61 days left UPPSC/RAS prelims 6 December
β³55 Days left UKPSC 29 November
β³48 days left Ifos mains 22 November
β³41 days left KAS prelims 15 Nov
β³23 days left OPSC mains 29 Oct
β³19 days left 72nd BPSC Prelims 25 oct
π ONE-LINERS | 03 OCTOBER 2026
π UPSC Current Affairs | AnmolVachan1
π DISASTER MANAGEMENT
π Real-Time Glacial Lake Early-Warning System β Uttarakhand
π’ Indiaβs first real-time glacial lake early-warning system in Uttarakhand is being installed at Vasundhara Tal, Chamoli to mitigate Glacial Lake Outburst Floods (GLOFs).
π’ Location: Vasundhara Tal, ~4,795 m altitude, in the Raikana Valley, Dhauliganga basin/Alaknanda river system.
π’ Classified as Category A (highest risk) among high-risk glacial lakes identified by NDMA.
π’ Installation expedition: 29 Septemberβ15 October 2026.
π’ Implementing agency: Uttarakhand State Disaster Management Authority (USDMA) under the National GLOF Risk Mitigation Programme.
π’ Field team: 22 scientists from Wadia Institute of Himalayan Geology + CBRI, Roorkee.
π’ Supported by SDRF, NDRF and ITBP.
π INTERNATIONAL RELATIONS & ISSUES
π Project Meridian
π’ A 120-day U.S. Department of War initiative, announced on 1 October 2026, to study the future of warfare and identify critical capability gaps.
π’ Supervisor: Emil Michael, Department Chief Technology Officer.
π’ Co-leaders: Elon Musk, Palmer Luckey and Newt Gingrich.
π’ Focus: Forecast future conflicts and identify advanced technologies such as autonomous warfare systems.
π’ Scope: Map future battlefields and propose solutions for military overmatch.
π’ The project will not create new military strategies, policies or binding procurement contracts.
π California Bans Child Marriage
π’ California became the first U.S. state to completely ban child marriage through Assembly Bill 1267 (AB 1267).
π’ Signed by Governor Gavin Newsom on 30 September 2026; effective 1 January 2027.
π’ Sets 18 years as the minimum marriage/domestic partnership age with no exceptions.
π’ Removes provisions allowing minors to marry with parental consent or judicial approval.
π’ California becomes the 18th U.S. state to prohibit marriage below 18.
π AGRICULTURE
π Global Horticulture Hub β Madanapalle
π’ βΉ1 lakh-crore mega initiative launched on 2 October 2026 to transform Rayalaseema into the βFruit Bowl of India.β
π’ Investment: βΉ40,000+ crore government + βΉ60,000 crore private investment.
π’ Covers 10 districts, 201 clusters and 6 lakh hectares in Andhra Pradesh.
π’ Aims to benefit around 9.6 lakh farmers through improved market access.
π’ Focus: Cold storage, food processing, logistics and global market linkages.
π’ Indian School of Agriculture (ISA) to focus on AI in agriculture, precision farming and smart irrigation.
π Indiaβs First Female Farmer Worker Conference
π’ Held on 30 September 2026 at Indira Gandhi Indoor Stadium, New Delhi.
π’ Organised by Bharatiya Kisan Sangh (BKS).
π’ Around 5,000β7,000 women farmers and office-bearers participated.
π’ Coincided with the International Year of the Woman Farmer 2026.
π’ Focus: Recognising women as farmers and strengthening their policy representation, land and credit rights.
π’ Key themes: Traditional farming, Gau-Krishi-Vanijyam, natural farming, indigenous seeds and sustainable rural economies.
π ENVIRONMENT
π National Wildlife Week 2026
π’ Observed from 2β8 October 2026 in India.
π’ Theme: βConnecting Habitats, Thriving Wildlife.β
π’ Focus: Wildlife corridors, habitat connectivity and humanβwildlife coexistence.
π’ Activities include awareness walks, expert talks, online competitions and school programmes.
π World Animal Day 2026
π’ Observed on 4 October to promote animal welfare, rights and conservation.
π’ Theme: βSee the World Through Their Eyes.β
π’ Founded in 1925 by Heinrich Zimmermann in Berlin, Germany.
π’ Date linked with the feast day of Saint Francis of Assisi, patron saint of animals and ecology.
π’ Global coordination: Naturewatch Foundation, UK.
π MISCELLANEOUS
π International Day of Older Persons
π’ Observed annually on 1 October.
π’ 2026 Theme: βThe Age of Longevity β Rethinking Systems for Longer Lives.β
π’ Established by UNGA Resolution 45/106 (1990).
π’ First observed globally on 1 October 1991.
π’ Focus: Adapting healthcare, social protection, employment, housing and care systems to longer life expectancy.
π’ Key frameworks: Vienna International Plan of Action on Ageing (1982) and Madrid International Plan of Action on Ageing (2002).
π National Voluntary Blood Donation Day 2026
π’ Observed on 1 October 2026.
π’ Theme: βOne Drop of Humanity, Give Blood, Save Lives.β
π’ Focused on grassroots outreach, youth participation and digital pledges through MyGov and e-RaktKosh.
π’ Major donation camp organised by Ministry of Defence + Armed Forces Transfusion Centre at Kartavya Bhavan-2, New Delhi.
π’ 134 officers and staff donated blood after mandatory health screening.
π Ig Nobel Prizes 2026
π’ 36th First Annual Ig Nobel Prizes awarded on 3 September 2026 at Kongresshaus, ZΓΌrich, Switzerland.
π’ First ceremony held outside the United States.
π’ Recognises research intended to βmake people laugh, then think.β
π’ Awards covered 10 categories, including Medicine, Biology, Chemistry, Economics, Peace, Physics, Soil Science and Technology.
π’ Notable studies included cockroach milk protein crystals, splash-free urinals, cotton underwear for soil health and 3D necroprinting using mosquito proboscises.
#CurrentAffairs
Join https://t.me/CurrentAffairs_ONLY
π UPSC Current Affairs | AnmolVachan1
π DISASTER MANAGEMENT
π Real-Time Glacial Lake Early-Warning System β Uttarakhand
π’ Indiaβs first real-time glacial lake early-warning system in Uttarakhand is being installed at Vasundhara Tal, Chamoli to mitigate Glacial Lake Outburst Floods (GLOFs).
π’ Location: Vasundhara Tal, ~4,795 m altitude, in the Raikana Valley, Dhauliganga basin/Alaknanda river system.
π’ Classified as Category A (highest risk) among high-risk glacial lakes identified by NDMA.
π’ Installation expedition: 29 Septemberβ15 October 2026.
π’ Implementing agency: Uttarakhand State Disaster Management Authority (USDMA) under the National GLOF Risk Mitigation Programme.
π’ Field team: 22 scientists from Wadia Institute of Himalayan Geology + CBRI, Roorkee.
π’ Supported by SDRF, NDRF and ITBP.
π INTERNATIONAL RELATIONS & ISSUES
π Project Meridian
π’ A 120-day U.S. Department of War initiative, announced on 1 October 2026, to study the future of warfare and identify critical capability gaps.
π’ Supervisor: Emil Michael, Department Chief Technology Officer.
π’ Co-leaders: Elon Musk, Palmer Luckey and Newt Gingrich.
π’ Focus: Forecast future conflicts and identify advanced technologies such as autonomous warfare systems.
π’ Scope: Map future battlefields and propose solutions for military overmatch.
π’ The project will not create new military strategies, policies or binding procurement contracts.
π California Bans Child Marriage
π’ California became the first U.S. state to completely ban child marriage through Assembly Bill 1267 (AB 1267).
π’ Signed by Governor Gavin Newsom on 30 September 2026; effective 1 January 2027.
π’ Sets 18 years as the minimum marriage/domestic partnership age with no exceptions.
π’ Removes provisions allowing minors to marry with parental consent or judicial approval.
π’ California becomes the 18th U.S. state to prohibit marriage below 18.
π AGRICULTURE
π Global Horticulture Hub β Madanapalle
π’ βΉ1 lakh-crore mega initiative launched on 2 October 2026 to transform Rayalaseema into the βFruit Bowl of India.β
π’ Investment: βΉ40,000+ crore government + βΉ60,000 crore private investment.
π’ Covers 10 districts, 201 clusters and 6 lakh hectares in Andhra Pradesh.
π’ Aims to benefit around 9.6 lakh farmers through improved market access.
π’ Focus: Cold storage, food processing, logistics and global market linkages.
π’ Indian School of Agriculture (ISA) to focus on AI in agriculture, precision farming and smart irrigation.
π Indiaβs First Female Farmer Worker Conference
π’ Held on 30 September 2026 at Indira Gandhi Indoor Stadium, New Delhi.
π’ Organised by Bharatiya Kisan Sangh (BKS).
π’ Around 5,000β7,000 women farmers and office-bearers participated.
π’ Coincided with the International Year of the Woman Farmer 2026.
π’ Focus: Recognising women as farmers and strengthening their policy representation, land and credit rights.
π’ Key themes: Traditional farming, Gau-Krishi-Vanijyam, natural farming, indigenous seeds and sustainable rural economies.
π ENVIRONMENT
π National Wildlife Week 2026
π’ Observed from 2β8 October 2026 in India.
π’ Theme: βConnecting Habitats, Thriving Wildlife.β
π’ Focus: Wildlife corridors, habitat connectivity and humanβwildlife coexistence.
π’ Activities include awareness walks, expert talks, online competitions and school programmes.
π World Animal Day 2026
π’ Observed on 4 October to promote animal welfare, rights and conservation.
π’ Theme: βSee the World Through Their Eyes.β
π’ Founded in 1925 by Heinrich Zimmermann in Berlin, Germany.
π’ Date linked with the feast day of Saint Francis of Assisi, patron saint of animals and ecology.
π’ Global coordination: Naturewatch Foundation, UK.
π MISCELLANEOUS
π International Day of Older Persons
π’ Observed annually on 1 October.
π’ 2026 Theme: βThe Age of Longevity β Rethinking Systems for Longer Lives.β
π’ Established by UNGA Resolution 45/106 (1990).
π’ First observed globally on 1 October 1991.
π’ Focus: Adapting healthcare, social protection, employment, housing and care systems to longer life expectancy.
π’ Key frameworks: Vienna International Plan of Action on Ageing (1982) and Madrid International Plan of Action on Ageing (2002).
π National Voluntary Blood Donation Day 2026
π’ Observed on 1 October 2026.
π’ Theme: βOne Drop of Humanity, Give Blood, Save Lives.β
π’ Focused on grassroots outreach, youth participation and digital pledges through MyGov and e-RaktKosh.
π’ Major donation camp organised by Ministry of Defence + Armed Forces Transfusion Centre at Kartavya Bhavan-2, New Delhi.
π’ 134 officers and staff donated blood after mandatory health screening.
π Ig Nobel Prizes 2026
π’ 36th First Annual Ig Nobel Prizes awarded on 3 September 2026 at Kongresshaus, ZΓΌrich, Switzerland.
π’ First ceremony held outside the United States.
π’ Recognises research intended to βmake people laugh, then think.β
π’ Awards covered 10 categories, including Medicine, Biology, Chemistry, Economics, Peace, Physics, Soil Science and Technology.
π’ Notable studies included cockroach milk protein crystals, splash-free urinals, cotton underwear for soil health and 3D necroprinting using mosquito proboscises.
#CurrentAffairs
Join https://t.me/CurrentAffairs_ONLY
β€4