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EMRS PGT Commerce Syllabus 2025, Download PDF, Check Exam Pattern

EMRS PGT Commerce syllabus focuses on Accountancy, covering financial statements, partnership and company accounts, and analysis; and Business Studies, including principles of management, business environment, financial management, marketing, and different business organisations. Candidates get descriptive and objective questions in the exam.

authorImageDivya Sharma31 Oct, 2025
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EMRS PGT Commerce Syllabus 2025

EMRS PGT Commerce Syllabus 2025: Candidates who have applied for the EMRS PGT Recruitment 2025 for the commerce teaching position should know that subject-based knowledge questions are asked in the exam. It is essential to review the topics covered in the EMRS PGT Commerce Syllabus 2025 to start preparation accordingly. The official syllabus document has been provided by the authority. It has been published with the EMRS PGT Notification 2025. Candidates can check the EMRS PGT Commerce exam pattern along with the syllabus-related topics for the exam. 

EMRS PGT Commerce Syllabus 2025 Overview

EMRS PGT Commerce Syllabus 2025 knowledge helps the candidates to align their preparation plan accordingly. Candidates get objective questions in the Tier 1 and Tier 2 exams. Descriptive questions are asked to test the subject knowledge of candidates. 

EMRS PGT Commerce Syllabus 2025 Overview
Conducting Body National Education Society for Tribal Students (NESTS)
Post Post Graduate Teacher (PGT) - Commerce
Mode of Exam Objective (OMR-based) & Descriptive Questions 
Total Marks (Written) 130 (for merit) + 20 (for qualifying language)
Duration of Exam 3 hours (180 minutes)
Negative Marking 0.25 mark deducted for each wrong answer

EMRS PGT Commerce Syllabus PDF

EMRS PGT Commerce Syllabus PDF has been compiled with detailed information on the topics to study during preparation. Candidates understand the importance of taking their time to review the syllabus topics. It is the mandatory step to proceed with the exam preparation. EMRS PGT Commerce Syllabus 2025 has been provided in the downloadable file for future reference. 

EMRS PGT Commerce Syllabus 2025 (Topics Wise)

EMRS PGT Commerce Syllabus 2025 topics have been provided in a tabular format. Candidates should carefully study the syllabus topics. Focusing on getting reliable study resources can help in the preparation journey for the exam. 

EMRS PGT Commerce Syllabus 2025
Subject Topics Covered
Commerce Accounting: Basics, GAAP, Recording Transactions, Trial Balance, Financial Statements (Sole Proprietorship), Partnership Accounting (Admission, Retirement, Death, Dissolution), Company Accounts (Share Capital, Debentures)
Business Studies Nature and Purpose of Business, Forms of Business Organisation, Public, Private and Global Enterprises, Business Services, Emerging Modes of Business, Social Responsibility, Sources of Business Finance, Small Business
Economics (General) Introduction to Microeconomics and Macroeconomics
Finance & Taxation Introduction to GST, Financial Market (Money Market, Capital Market)

EMRS PGT Commerce Exam Pattern 

Candidates have to face the Tier 1 and Tier 2 levels of exams for PGT Commerce. A detailed EMRS PGT Commerce Exam Pattern has been compiled for the candidates' reference. 

Tier I – Preliminary Examination

Tier 1 exam pattern includes the questions, marking scheme, and time duration. Candidates get 2 hours and 30 minutes to solve the objective questions from the General Awareness, Reasoning, ICT, and Teaching Aptitude sections in the paper. 

EMRS PGT Commerce Exam Pattern Tier 1
Part Subject/Component Questions Marks Duration
I General Awareness 10 10 2 Hours 30 Mins
II Reasoning Ability 15 15  
III Knowledge of ICT 15 15  
IV Teaching Aptitude 30 30  
V Domain Knowledge (Experiential + NEP 2020) 30 30  
VI Language Competency (English & Hindi – qualifying) 20 20  

Tier II – Subject Knowledge Examination (3 hours, 100 Marks)

The Tier II section decides the merit. It includes the subject-specific knowledge-based questions, such as objective and subjective ones.

Component Questions (Objective) Questions (Descriptive) Marks (Objective) Marks (Descriptive) Total
Subject Specific 40 15 40 60 100

EMRS 2025 Important Links
EMRS Recruitment 2025 EMRS Vacancy 2025
EMRS Eligibility 2025 EMRS Application Form 2025
EMRS Syllabus 2025 EMRS Exam Pattern 2025
EMRS Salary 2025 EMRS Previous Year Question Papers

EMRS PGT Commerce Syllabus 2025 FAQs

What is the EMRS PGT Commerce Syllabus 2025?

The EMRS PGT Commerce Syllabus 2025 covers Accountancy, Business Studies, and relevant aspects of Economics and Finance, generally up to the Post-Graduation level. There is also a mandatory qualifying Language Competency Test in English and Hindi.

Is there a negative marking in the EMRS PGT Commerce exam?

Yes, there is a negative marking of 0.25 marks for every incorrect answer in the objective-type question paper.

Are the Language Competency Test marks added to the final merit list?

No, the Language Competency Test (Part VI) is qualifying in nature. Candidates must score a minimum of 40% marks in each of the two languages (General English and General Hindi) for their other parts (I to V) to be evaluated.

What is the level of questions asked in the Domain Knowledge section?

The Domain Knowledge (Commerce) questions are based on the syllabus from Class 11, Class 12, and the Graduation/Post-Graduation level, testing a candidate's comprehensive subject expertise.
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