UPSC EPFO APFC
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UPSC EPFO APFC (@upsc_epfo_2027) Ingliz til segmentidagi kanali faol ishtirokchi. Hozirda hamjamiyat 49 179 obunachidan iborat bo'lib, TaŹ¼lim toifasida 3 512-o'rinni va Hindiston mintaqasida 7 288-o'rinni egallagan.
š Auditoriya koārsatkichlari va dinamika
Š½ŠµŠ²ŃŠ“Š¾Š¼Š¾ sanasidan buyon loyiha tez oāsib, 49 179 obunachiga ega boāldi.
18 Sentabr, 2026 dagi oxirgi maālumotlarga koāra kanal barqaror faollikka ega. Oxirgi 30 kunda obunachilar soni 3 607 ga, soānggi 24 soatda esa -10 ga oāzgardi va umumiy qamrov yuqori darajada qolmoqda.
- Tasdiqlash holati: Tasdiqlanmagan
- Jalb etish (ER): Auditoriya oārtacha 4.91% darajada jalb etiladi. Nashrdan keyingi dastlabki 24 soatda kontent odatda umumiy obunachilar sonining 2.50% ini tashkil etuvchi reaksiyalarni toāplaydi.
- Post qamrovi: Har bir post oārtacha 2 416 marta koāriladi; birinchi sutkada odatda 1 231 ta koārish yigāiladi.
- Reaksiyalar va oāzaro taāsir: Auditoriya faol: har bir postga oārtacha 2 ta reaksiya keladi.
- Tematik yoānalishlar: Kontent prelim, upsc, temple, topper, export kabi asosiy mavzularga jamlangan.
š Tavsif va kontent siyosati
Muallif resursni shaxsiy fikrni ifoda etish maydoni sifatida taāriflaydi:
āPromotion @studuent_life_botā
Yuqori yangilanish chastotasi (oxirgi maālumot 19 Sentabr, 2026 da olingan) sababli kanal doimo dolzarb va katta qamrovli boālib qoladi. Analitika auditoriya kontent bilan faol hamkorlik qilishini, uni TaŹ¼lim toifasidagi muhim taāsir nuqtasiga aylantirishini koārsatadi.
49 179
Obunachilar
-1024 soatlar
+6007 kun
+3 60730 kun
Postlar arxiv
49 184
Dear students
Thank you sincerely for taking the time to share your thoughtful review and feedback on the course.
Hearing about your experience means a great deal, but more importantly, it reinforces our commitment to your success. Feedback like yours drives our team to maintain the highest instructional standards, continually refine our material, and ensure your exam preparation remains truly top-notch.
We are fully dedicated to keeping this momentum going and supporting you at every stage of your learning journey. Wishing you the absolute best in your preparationākeep up the hard work.
Warm regards,
Anmol vachan āØ
Join click here
49 184
š DEFENSIVE INTERVAL RATIO (DIR)
š What is Defensive Interval Ratio?
š¢ The Defensive Interval Ratio (DIR) is a liquidity ratio that measures the number of days a company can meet its operating expenses using liquid assets without relying on external financing.
š¢ Also known as Basic Defense Interval (BDI) or Defensive Interval Period Ratio (DIPR).
š Formula
š¢ DIR = Liquid Current Assets Ć· Average Daily Cash Operating Expenses
š¢ Average Daily Cash Operating Expenses = Annual Cash Operating Expenses Ć· 365
š Key Components
š¢ Liquid Assets: Cash, cash equivalents, marketable securities and other readily realisable assets.
š¢ Daily Cash Expenses: Average daily cash required to meet operating expenses.
š Interpretation
š¢ A higher DIR generally indicates a longer period during which a company can meet its operating expenses using liquid assets.
š¢ A lower DIR may indicate greater dependence on regular cash inflows or external financing.
š¢ It is a measure of short-term liquidity and financial resilience.
š Example
š¢ Liquid assets = ā¹10 lakh
š¢ Average daily cash operating expenses = ā¹50,000
š¢ DIR = ā¹10,00,000 Ć· ā¹50,000 = 20 days
š UPSC PRELIMS QUICK REVISION
š¢ DIR measures liquidity in days, not a percentage.
š¢ It indicates the ability to cover operating expenses using liquid assets.
š¢ It is useful for assessing a companyās short-term financial stability.
#Epfo
49 184
Repost from CSE EXAM upsc prelims mains CAPF CDS NDA
EPFO accelerator program ( 14 September start )
ā
Daily 10 PM Bot Quiz: Practice 30 targeted MCQs every day (Sunday OFF).
ā
30 MCQ with details explanation ( maths reasoning 15 MCQ without explanation)
ā
subject cover - English, Current Affairs, Maths, Reasoning, Science
Computer, Labour Law, Industrial Relations, Social Security, Accounting, Auditing, Insurance, History & Culture, Polity, Economy
ā
Structured Preparation: Full syllabus schedule included to keep you on track.
ā
24/7 Revision: Missed the quiz? MCQs are available anytime for seamless revision.
ā
Massive Question Bank: Gain access to a total of 3000+ MCQs.
ā
Fee 599rs
Enroll - @EPFO_admin_bot
Labour code notes click here 99rs (199)
English grammar notes CLICK HERE 99rs ( 199rs)
EPFO accelerator+ English grammar notes + labour code notes
700rs ( 1000rs) 30 % discount
49 184
Repost from CSE EXAM upsc prelims mains CAPF CDS NDA
Accountancy, Auditing,
Insurance, Computer &
Quantitative Aptitude
49 184
š„ EPFO 2026 Preparation Deserves More Than Random Notes.
š UPSC EPFO APFC 2026 ā 3rd Edition
Set of 2 Focused Booklets
ā Written by serving/experienced EPFO Officers & IIT Alumni
Labour Codes ā¢ Industrial Relations ā¢ Social Security ā¢ Accounting ā¢ Auditing ā¢ Insurance ā¢ Computer ā¢ Quantitative Aptitude
ā
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ā
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š„ ā¹999 ā ā¹699
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š Free Delivery on Limited Copies
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š
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49 184
š EPFO WAGE CEILING RAISED TO ā¹25,000
š Why in News?
š¢ The Union Cabinet approved raising the wage ceiling for mandatory EPFO coverage from ā¹15,000 to ā¹25,000 per month.
š¢ Expected to bring over 51 lakh additional employees under mandatory EPFO coverage.
š Key Highlights
š¢ The ceiling was last revised to ā¹15,000 in September 2014.
š¢ Employees earning ā¹15,000āā¹25,000 per month will be brought within the statutory social security framework, subject to applicable provisions.
š¢ Coverage includes EPF, pension protection under EPS, and insurance under EDLI.
š¢ The Ministry of Labour & Employment and EPFO will undertake the required statutory and administrative steps for implementation.
š Financial Implications
š¢ Estimated annual Government outgo: ā¹11,339 crore.
š¢ Existing annual budgetary support: ā¹10,250 crore.
š¢ Estimated expenditure over five years: ā¹56,696 crore.
š EPFO: Key Data
š¢ Around 7.98 crore contributing members.
š¢ Around 7.68 lakh contributing establishments.
š¢ EPS provides pension benefits to around 82 lakh pensioners.
š Significance
š¢ Expands access to formal social security and retirement protection.
š¢ Supports employment formalisation, worker retention and workforce stability.
š¢ Aligns social security coverage with rising wages and expanding formal employment.
š¢ Advances the vision of Viksit Bharat@2047.
š UPSC MAINS QUESTION
Q. How can expanding social security coverage contribute to employment formalisation and workersā welfare in India? Discuss with reference to the enhancement of the EPFO wage ceiling. (250 words)
#EPFO
49 184
Repost from UPSC EPFO APFC Test MCQ Anmol Vachan
EPFO accelerator program ( 14 September start )
ā
Daily 10 PM Bot Quiz: Practice 30 targeted MCQs every day (Sunday OFF).
ā
30 MCQ with details explanation ( maths reasoning 15 MCQ without explanation)
ā
subject cover - English, Current Affairs, Maths, Reasoning, Science
Computer, Labour Law, Industrial Relations, Social Security, Accounting, Auditing, Insurance, History & Culture, Polity, Economy
ā
Structured Preparation: Full syllabus schedule included to keep you on track.
ā
24/7 Revision: Missed the quiz? MCQs are available anytime for seamless revision.
ā
Massive Question Bank: Gain access to a total of 3000+ MCQs.
ā
Fee 599rs
Enroll - @EPFO_admin_bot
Labour code notes click here 99rs (199)
English grammar notes CLICK HERE 99rs ( 199rs)
EPFO accelerator+ English grammar notes + labour code notes
700rs ( 1000rs) 30 % discount
49 184
š Most Awaited EPFO 4 labour code shorts notes
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š 30 Pages of high-yield Labour Law
āļø All 4 Labour Codes + Important Labour Acts
š Old Acts vs New Codes comparison
šµ EPF | ESI | EDLI schemes covered
š Important Sections, Definitions & Authorities
šØ Exam Traps, Exceptions & Confusing Provisions
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š PERFECT FOR
EPFO EO/AO | APFC EXAM
English grammar CLICK HERE
49 184
Dear students
Thank you sincerely for taking the time to share your thoughtful review and feedback on the course.
Hearing about your experience means a great deal, but more importantly, it reinforces our commitment to your success. Feedback like yours drives our team to maintain the highest instructional standards, continually refine our material, and ensure your exam preparation remains truly top-notch.
We are fully dedicated to keeping this momentum going and supporting you at every stage of your learning journey. Wishing you the absolute best in your preparationākeep up the hard work.
Warm regards,
Anmol vachan āØ
49 184
š COST SHEET ā ACCOUNTANCY
š Meaning & Definition
š¢ A Cost Sheet is a statement presenting all costs incurred or expected to be incurred during a particular period.
š¢ It shows total cost and cost per unit of a product.
š¢ Prepared periodically (weekly, monthly, quarterly or annually) to help management assess production efficiency.
š¢ It has no prescribed format; its structure varies across firms.
š Objectives & Importance
š¢ Cost Determination: Calculates total cost and cost per unit.
š¢ Fixing Selling Price: Helps determine an appropriate selling price.
š¢ Cost Comparison: Compares current and previous costs to identify changes.
š¢ Cost Control: Monitors material, labour and overhead costs.
š¢ Decision-Making: Supports production, purchasing, tendering and pricing decisions.
š Functional Classification of Costs
š¢ Direct Material Cost
š¢ Direct Labour Cost
š¢ Direct Expenses
š¢ Production/Manufacturing Overheads
š¢ Administration Overheads
š¢ Selling Overheads
š¢ Distribution Overheads
š¢ Research and Development Costs
š PRIME COST
š Meaning & Formula
š¢ Prime Cost refers to the initial cost of manufacturing a product, comprising direct costs.
š¢ Prime Cost = Direct Material + Direct Labour + Direct Expenses
š Direct Material Cost Formula
š¢ Direct Material Consumed = Opening Stock of Raw Materials + Purchases of Raw Materials ā Closing Stock of Raw Materials
#epfo
49 184
Repost from N/a
1. Analysis of Assertion (A)Statement: "Workers employed through contractors are not entitled to minimum wages as per the Minimum Wages Act, 1948."Validity: Incorrect Legal Provision: Under Section 2(i) of the Minimum Wages Act, 1948, the definition of an "employee" explicitly includes any person employed through an out-worker or a contractor for scheduled employment. The law does not differentiate between directly hired workers and contract labour regarding statutory fundamental rights like basic pay. Therefore, contract workers are fully entitled to receive minimum wages. 2. Analysis of Reason (R)Statement: "Principal employer is liable to ensure payment of minimum wages."Validity: Correct Legal Provision: According to Section 21 of the Contract Labour (Regulation and Abolition) Act, 1970, the contractor is responsible for paying wages to the contract labour. However, the Principal Employer is under a legal obligation to nominate a representative to witness and certify the payment process.If the contractor fails to pay the statutory minimum wages or makes short payments, the Principal Employer becomes strictly liable to pay the balance or full wages to the workers directly and can later recover that amount from the contractor. Conclusion Since Assertion A is completely false and Reason R is legally true, the absolute option to choose is 4.
