UP TGT Commerce Syllabus 2026: Check Unit-Wise Topics

Candidates preparing for the UP TGT Commerce exam often find it difficult to know exactly which topics to study. The UP TGT Commerce Syllabus, released by the Uttar Pradesh Shiksha Seva Chayan Ayog (UPESSC), provides the complete list of topics in one place to help candidates prepare effectively.

The syllabus is prescribed for Subject Code 10 and is divided into 6 units. Understanding the complete syllabus before starting preparation helps candidates create a better study plan and cover all the important topics for the exam.

UP TGT Commerce Syllabus Overview

The UP TGT Commerce Syllabus is released by the Uttar Pradesh Shiksha Seva Chayan Ayog (UPESSC) for the TGT Commerce examination. The overview below highlights important details, including the conducting body, subject code, total units, and the subjects covered in the syllabus. 

UP TGT Commerce Syllabus 2026 Unit-Wise Topics

The UP TGT Commerce Syllabus 2026 is divided into 6 units, each covering important topics prescribed by UPESSC for Subject Code 10. Check the unit-wise syllabus below to understand the topics included in each section and prepare for the examination accordingly.

Unit 1: Accounting

This unit covers the basics of accounting along with company and partnership accounts. Topics include:

• Concepts and conventions of accounting

• Double entry system – Journal, Ledger, Trial Balance

• Final accounts with adjustment entries

• Partnership accounts – Admission, Retirement, and Death

• Company accounts

• Types of shares

• Issue and forfeiture accounting of shares

• Indian Accounting Standards

Unit 2: Business Organisation and Management

This unit focuses on the meaning, forms, and functions of business and management. Topics include:

• Meaning and nature of trade and commerce

• Forms of business organisation – Sole, Partnership, and Company

• Nature and functions of marketing

• Domestic and foreign trade

• Management – nature, scope, and principles

• Meaning, definition, nature, and importance of entrepreneurship

• Meaning and importance of the Consumer Protection Act, 2019

• Functions of management – planning, organisation, staffing, direction, and control

• Principles of motivation and leadership

• Business environment – economic, social, political, and cultural

Unit 3: Business Economics

This unit covers key economic concepts relevant to business. Topics include:

• Definition and scope of business economics

• Law of demand and elasticity of demand

• Marginal utility, total utility, and the law of marginal utility

• Production function and laws of production

• Price determination under perfect competition and monopoly

• Trade cycles

• Population theory

• National income and gross domestic product

Unit 4: Money and Banking

This unit deals with the concepts of money, banking, and related institutions. Topics include:

• Definition, scope, and functions of money

• Types of money and importance of money

• Grasham's law

• Quantity theory of money

• Inflation and price indices

• Types of banks

• Functions of commercial banks and the Reserve Bank of India

• Digital banking and e-banking

• International Monetary Fund and the World Bank

Unit 5: Statistics

This unit covers the basics of statistics used in commerce. Topics include:

• Meaning, scope, and significance of statistics

• Data collection, classification, frequency, and tabulation

• Measures of central tendency – mean, median, mode

• Measures of skewness and dispersion

Unit 6: Auditing

This unit covers auditing concepts and methods. Topics include:

• Definition, objectives, and significance of auditing

• Meaning, types, and significance of vouching

• Method of vouching of initial books

• Valuation and verification of various assets