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

The KVS PGT Commerce Syllabus 2025 includes Accountancy, Business Studies, Financial Management, Partnership Accounts, Company Accounts, GST, Ratio Analysis, and more. The exam has both objective and descriptive parts. Download the KVS PGT Commerce Syllabus PDF to prepare better for KVS PGT Recruitment 2025.

authorImageSoumya Tiwari25 Nov, 2025
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KVS PGT Commerce Syllabus 2025

KVS PGT Commerce Syllabus 2025 was announced in the official KVS Notification 2025. If you are applying for KVS PGT Recruitment 2025 then you need to go through this KVS PGT Commerce Syllabus 2025 in detail. The KVS PGT Commerce Syllabus 2025 for the post of Accountancy, Business Studies, Management, Company Accounts, and Financial Analysis is provided below. With the help of this syllabus you will be able to solve both objective and descriptive type questions.

KVS PGT Commerce Syllabus 2025

KVS PGT Commerce Syllabus 2025 provides important topics of Accountancy and Business Studies. The syllabus consists of partnership accounts, company accounts and financial statements, GST, business environment and management, and so on. The KVS PGT Commerce Syllabus 2025 exam will evaluate both theoretical as well as practical knowledge of a candidate. KVS PGT Commerce Syllabus PDF helps you to assess every small topic in detail. The complete official KVS PGT Commerce 2025 syllabus is given below:

KVS PGT Commerce Accountancy Syllabus

A. Accountancy Syllabus
Unit Topics Included
1. Introduction to Accounting Meaning, concepts, objectives, advantages & limitations, users of accounting information, qualitative characteristics, role of accounting in business, basic terms (assets, liabilities, capital, drawings, revenue, expense, stock, debtor, creditor etc.)
2. Theory Base of Accounting Fundamental assumptions, GAAP concepts — Business Entity, Money Measurement, Going Concern, Accounting Period, Cost, Dual Aspect, Revenue Recognition, Matching, Full Disclosure, Consistency, Conservatism, Materiality, Objectivity; System & Basis of Accounting (cash & accrual); Accounting Standards & IndAS Applicability
3. GST Basics Characteristics, advantages of GST
4. Recording of Business Transactions Source documents, vouchers, preparation of vouchers, accounting equation, debit & credit rules, journal, special purpose books, cash book (simple, double column, petty), purchase & sales books, return books, ledger posting, balancing
5. Bank Reconciliation Statement Meaning, need, preparation, adjusted cash book method
6. Depreciation, Provisions & Reserves Meaning, need, causes, SLM & WDV methods, asset disposal, difference between provisions & reserves, types of reserves
7. Trial Balance & Rectification of Errors Meaning, objectives, preparation, types of errors, impact on trial balance, suspense account
8. Financial Statements – Sole Proprietorship Trading, P&L, Balance Sheet, capital & revenue items, deferred revenue expenditure, adjustments (closing stock, outstanding/prepaid expenses, accrued income, bad debts, provisions, goods withdrawn, manager’s commission etc.)
9. Partnership Accounts Partnership deed, fixed & fluctuating capital, P&L Appropriation, past adjustments, goodwill valuation, reconstitution (change in ratio, admission, retirement, death), revaluation, capital adjustments, dissolution (realisation account)
10. Company Accounts – Share Capital Features & types, issue of shares (par, premium, discount), over/under subscription, calls in advance/arrears, shares for consideration other than cash, private placement, ESOP, sweat equity, forfeiture & reissue, disclosure in balance sheet
11. Company Accounts – Debentures Meaning, types, issue at par/premium/discount, redemption terms, debentures as collateral, interest on debentures, writing-off discount/loss on issue
12. Financial Statements of a Company Statement of Profit & Loss, Balance Sheet (Schedule III)
13. Financial Statement Analysis Meaning, objectives, limitations; tools: cash flow statement, ratio analysis
14. Accounting Ratios Liquidity, solvency, activity, profitability ratios
15. Cash Flow Statement Meaning, objectives, benefits, cash & cash equivalents, preparation

KVS PGT Commerce Business Studies Syllabus

B. Business Studies Syllabus
Unit Topics Included
1. Foundation of Business Evolution of trade & commerce, indigenous banking, types of business activities, objectives, business risks
2. Forms of Business Organisation Sole proprietorship, partnership, HUF, cooperative societies, types of partners, company types (public, private, OPC), stages of company formation
3. Public, Private & Global Enterprises Departmental undertakings, statutory corporations, government companies, PPP model, features of global enterprises
4. Business Services Banking (types of accounts, services), e-banking, digital payments, insurance (types & principles), postal services
5. Emerging Modes of Business E-business — concept, scope & benefits
6. Social Responsibility of Business & Ethics Concept, responsibilities towards stakeholders, environmental protection, elements of business ethics
7. Sources of Business Finance Owners’ funds, borrowed funds, ICD, small business, entrepreneurship development, Start-up India, IPR, MSMED Act, government support schemes
8. Internal Trade Wholesaler/retailer services, types of retail trade, large-scale retail, GST basics, import/export procedures, documents used, WTO objectives
9. Nature & Significance of Management Concept, objectives, levels, management as science/art/profession, functions, coordination
10. Principles of Management Fayol’s principles, Taylor’s scientific management
11. Business Environment Economic, social, technological, political, legal environment; demonetization
12. Planning Concept, process, types of plans, strategies, objectives, policies, rules, budgets
13. Organising Process, structure, formal/informal organisation, delegation, decentralisation
14. Staffing HRM, staffing process, recruitment, selection, training & development
15. Directing Motivation, leadership styles, communication types & barriers
16. Controlling Meaning, importance, relationship with planning, control process
17. Financial Management Objectives, financial decisions, planning, capital structure, fixed & working capital
18. Financial Markets Money & capital market, stock exchange, SEBI functions
19. Marketing Concept, functions, philosophies, marketing mix (4Ps), product, price, place, promotion
20. Consumer Protection Consumer definition, rights, responsibilities, who can file, redressal agencies, remedies, role of NGOs

KVS PGT Commerce Syllabus PDF 2025

The Kendriya Vidyalaya Sangathan (KVS) PGT Commerce Syllabus PDF 2025 — as per the KVS Notification 2025 for KVS PGT Recruitment 2025 — has been released. Students can download it from the official KVS website or via the link given below. 

KVS PGT Commerce Exam Pattern

KVS Notification 2025 has mentioned that the objective and descriptive knowledge of the candidate would be tested through the exam. The paper verifies the Commerce concept clarity of the candidate through 60 MCQs and 10 descriptive questions. The maximum marks of the exam is 100.

KVS PGT Commerce Exam Pattern 2025 
Components of Test Type of Questions No. of Questions Total Marks Duration
Subject Knowledge Objective 60 60 2.5 Hours (Total)
Subject Knowledge Descriptive 10 40  
Total — 70 100 2.5 Hours

 

KVS PGT Commerce Syllabus 2025 FAQs

Q1. What is the source of the KVS PGT Commerce Syllabus 2025?

A: The syllabus is made available as part of the KVS Notification 2025 for the KVS PGT Recruitment 2025.

Q2. How do I download the syllabus PDF?

A: You can download the KVS PGT Commerce Syllabus PDF from the official KVS website or from the downloadable link above.

Q3. What is the exam pattern?

A: The exam will be of two types — Objective (60 questions with 60 marks) and Descriptive (10 questions with 40 marks). The total marks are 100.

Q4. What are the main subjects/topics included in this syllabus?

A: The most important topics include Accounting (basic and company), Partnership Accounts, GST, Financial Statements, Ratio Analysis, Business Studies (management, trade and finance), Marketing, etc.

Q5. Is this syllabus based on NCERT books?

A: Yes, the topics (especially in Accountancy and Business Studies) are mostly based on the NCERT Class 11 and 12 Commerce subjects.
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