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NVS PGT Commerce Syllabus 2022, Download FREE PDF!
By BYJU'S Exam Prep
Updated on: September 13th, 2023

Navodaya Vidyalaya Samiti sets the NVS PGT Commerce syllabus. Lakhs of candidates appear for the NVS exam in the hope of becoming a teacher. Only the best make it to the top and land the teacher post in the schools. In this article, candidates shall find the detailed section-wise syllabus for the upcoming NVS PGT Commerce exam. The competition level in the exam is very high. Hence aspirants should familiarize themselves with the NVS PGT Commerce syllabus to have a clear concept of the various topics covered in the exam. Candidates can read the detailed syllabus of NVS PGT Commerce from the link given below:-
NVS PGT Commerce Syllabus – Download PDF
Table of content
NVS PGT Commerce Syllabus
PGT stands for Post Graduate Teacher and teaches classes 11th to 12th. Commerce is an important subject in NVS PGT Exam. The weightage of Subject Knowledge (Commerce) is 80 marks. Candidates can read the detailed syllabus of the NVS PGT Commerce syllabus mentioned below. The syllabus of NVS PGT(Post Graduate Teacher) Commerce is divided into two parts mentioned in the table given below.
Part | Topic |
1 | Business Studies and Management |
2 | Financial Accounting and Financial Statement Analysis |
PART – 1 Business Studies and Management
- Introduction to Business– Concepts, characteristics, objectives. Classification of business as industry and commerce. Distinctive features of business – Business,
profession, and employment. Choice of Form of Organization. Large Scale and Small Scale Business-.Assistance by Government to Small Scale Sector. - Form of Business Organization – Sole Proprietors, Joint Hindu Family, Partnership, Joint Stock Company and its formation, Cooperative organization.
- Business ownership– Private, public and Joint sectors. Public Enterprises, Roledynamics of Public Sector, Global Enterprises (Multinational Companies), Joint
Ventures. - Business Services – banking, insurance, transportation, warehousing, communication, Impact of Technology on Business Services.
- Trade: Internal Trade Retail and Wholesale trade, Emerging modes of business franchise, E-business and Outsourcing. International Business–Export-Import –
Procedure and documentation, EPZ/SEZ . International Trade Institutions and Agreements – WTO, UNCTAD, World Bank, IMF. - Business Finance: Sources – owners and borrowed funds, Sources of raising finance, Equity and preference Shares, GDR, ADR, Debentures, Bonds – Retained Profit, Public Deposits, loans from Financial Institutions and commercial banks, Credit-rating and rating agencies, Trade credit, Micro-credit.
- Social Responsibility of Business, Business Ethics, Environment protection.
- Management – concept, objectives, nature of management as Science, Art and Profession, levels, Principles of Management general and scientific.
- Business Environment – meaning, importance, dimensions, changing business environment–special reference to liberalization, privatization and globalization,
Business – a Futuristic vision. - Management Function – Planning, organizing, staffing, directing, controlling and coordination
- Business Finance: Financial Management – meaning, scope, role and objectives, financial planning, Capital structure, leverage, Fixed and working capital – meaning
and factors affecting its requirements. - Financial Market – Money Market-nature, instruments, Capital Market- Primary and secondary, Stock exchange, NSEI, OTCEI, Procedures, SEBI.
- Human Resource Management– meaning, importance, man-power estimation, Recruitment and selection, Training and development, Compensation, Performance
Evaluation. - Marketing – meaning, functions, and role, Levels of Marketing, Changing facets of marketing, Product-mix, Models of Marketing.
- Organizational Behaviors: Individual behaviours, Motivation–concepts and applications, Personality perception, Learning and attitude, Leadership and its
approaches, Communication, and Group dynamics. - Emerging Trends in Management – Business Process Reengineering, Total Quality Management, Quality Circles, Benchmarking, Strategic Management, Knowledge
Management, Business Standardization and ISO. - Consumer Protection – Meaning, importance, consumers’ rights, Consumers’ responsibilities, Consumer awareness, and Legal redressal with special reference to
consumer Protection Act, Role of consumer organization and NGOs.
PART –2: Financial Accounting and Financial Statement Analysis
- Accounting: Meaning, objectives, qualitative characteristics of Accounting information, Accounting Principles, Accounting concepts, Accounting standards, Cash and Accrual Basis of Accounting.
- Process of Accounting: Voucher, transaction, Accounting Equation, Rules of Debit and Credit, Book of original entry-Journal and Special Purpose Books, Ledger, posting
from Journal and subsidiary books, Balancing of Accounts, Trial Balance and Rectification of Errors. Bank Reconciliation Statement. - Accounting for depreciation, Provisions and Reserves, Bills of Exchange, Non-Profit Organization, Partnership Firms – Reconstitution of Partnership (Admission, Retirement, Death and Dissolution), Account of Incomplete Records, Consignment and Joint ventures.
- Accounting of Joint-stock Companies: Share capital types of shares, accounting for the issue, allotment forfeiture and re-issue of shares. Debentures –types, issues and
method of redemption. Final Accounts of Sole proprietor and Joint Stock Companies. Emerging trends of presentation of Final Accounts. - Accounting for liquidation.
- Financial Statement Analysis: Meaning, significance, limitation. Tools for Financial Statement Analysis-comparative statements, common size statements, Trend
analysis, accounting ratios. - Fund Flow Statement and Cash Flow Statement: Meaning, objectives, and preparation as per revised standard issued by ICAI.
- Cost Accounting- Nature, functions. Job costing, Process costing, Marginal costing, Cost-volume-profit relationship. Cost control and cost reduction techniques
- Computers In Accounting: Introduction to Computers and Accounting Information System, Application of Computers in Accounting, Automation of Accounting process,
designing accounting reports, MIS reporting, data exchange with another information system. Ready-made, customized and tailor-made Accounting Systems. - Accounting And Database Management System –meaning, the concept of entity and relationship in an accounting system, Data Base Management System(DBMS) in
accounting. - Inflation accounting and Accounting for Human resources of an Organization and Social Responsibility.
NVS PGTs Commerce Exam Pattern
Candidates can check the exam pattern of PGT Commerce from the table mentioned below. As the NVS PGT Commerce exam is conducted for 150 marks and the weightage of Domain Knowledge (Commerce)is 80 marks. It is important to check the NVS Exam Pattern before starting preparation for the exam. Candidates can check the exam pattern of the Post Graduate Teacher post from the table mentioned below:
Test | Subject | Number of Questions | Total Marks | Duration of the Test |
Part 1 | Reasoning Ability | 20 | 20 | The test will be of 3 hours duration without any time limit for each part of the test individually. |
Part 2 | General Awareness | 10 | 10 | |
Part 3 | Knowledge of ITC | 10 | 10 | |
Part 4 | Teaching Aptitude | 10 | 10 | |
Part 5 | Domain Knowledge | 80 | 80 | |
Total | 130 | 130 | ||
Part 6 | Language Competency Test (General English and General Hindi mark each subject). | 20 | 20 |