The UGC NET Commerce syllabus is organised into ten main units, encompassing a wide range of topics. Candidates must dedicate ample time and effort to prepare all the subjects covered within these units thoroughly. By doing so, they can significantly enhance their prospects of achieving higher scores in the examination. To aid in the preparation process, the UGC NET Syllabus for Commerce is outlined in detail below, providing a comprehensive classification of the various topics included. This serves as a helpful guide, enabling candidates to navigate through the syllabus efficiently and ensure comprehensive coverage of all the essential areas of study. By understanding and adhering to this structured syllabus, candidates can optimise their study plan and approach the UGC NET Commerce examination with confidence.

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UGC NET Commerce Syllabus 2025

The UGC NET Commerce Syllabus covers a comprehensive range of topics designed to assess the knowledge and understanding of candidates in the field of commerce. This syllabus is based on the curriculum of postgraduate courses in Commerce. It serves as a guideline for candidates preparing for the UGC NET Commerce examination and helps them focus their studies effectively. The following are the units included in the UGC NET Commerce Syllabus 2025:

• Business Environment and International Business
• Accounting and Auditing
• Business Economics
• Business Finance
• Business Statistics and Research Methods
• Business Management and Human Resource Management
• Banking and Financial Institutions
• Marketing Management
• Legal Aspects of Business
• Income-tax and Corporate Tax Planning

UGC NET Commerce Syllabus PDF: Download Link

The latest UGC NET Commerce Syllabus is available on the official website. Candidates can choose to download the UGC NET Commerce Syllabus PDF in Hindi or English as per their convenience. The direct link to download the syllabus PDFs is also given below.

Download UGC NET Commerce Syllabus PDF in English

Download UGC NET Commerce Syllabus PDF in Hindi

UGC NET Commerce Syllabus 2025 in Detail

Unit 1: Business Environment and International Business

• Concepts and elements of the business environment: Economic environment- Economic systems, Economic policies(Monetary and fiscal policies), Political environment role of government in business, Legal environment- Consumer Protection Act, FEMA, Socio-cultural factors and their influence on business, Corporate Social Responsibility (CSR) 
• Scope and importance of international business, Globalization and its drivers, Modes of entry into international business 
• Theories of international trade, Government intervention in international trade, Tariff and non-tariff barriers, India’s foreign trade policy 
• Foreign direct investment (FDI) and Foreign portfolio investment (FPI), Types of FDI, Costs, and benefits of FDI to home and host countries, Trends in FDI, India’s FDI policy
• Balance of payments (BOP): Importance and components of BOP 
• Regional Economic Integration: Levels of Regional Economic Integration, Trade creation and diversion effects, Regional Trade Agreements: European Union (EU), ASEAN, SAARC, NAFTA 
• International Economic Institutions: IMF, World Bank, UNCTAD 
• World Trade Organisation (WTO): Functions and objectives of WTO, Agriculture Agreement, GATS, TRIPS, TRIMS

Unit 2: Accounting and Auditing

• Basic accounting principles, concepts and postulates 
• Partnership Accounts: Admission, Retirement, Death, Dissolution, and Insolvency of partnership firms 
• Corporate Accounting: Issue, forfeiture, and reissue of shares, Liquidation of companies, Acquisition, merger, amalgamation, and reconstruction of companies Holding company accounts 
• Cost and Management Accounting: Marginal costing and Break-even analysis, Standard costing, Budgetary control, Process costing, Activity Based Costing (ABC), Costing for decision-making, Life cycle costing, Target costing, Kaizen costing, and JIT 
• Financial Statements Analysis: Ratio analysis, Funds flow Analysis, Cash flow analysis Human Resources Accounting, Inflation Accounting, Environmental Accounting 
• Indian Accounting Standards and IFRS 
• Auditing: Independent financial audit, Vouching, Verification ad valuation of assets and liabilities, Audit of financial statements and audit report, Cost audit 
• Recent Trends in Auditing: Management audit, Energy audit, Environment audit, Systems audit, Safety audit

Unit 3: Business Economics

• Meaning and Scope of business economics
• Objectives of business firms 
• Demand analysis: Law of demand, Elasticity of demand and its measurement, Relationship between AR and MR 
• Consumer behaviour: Utility analysis, Indifference curve analysis 
• Law of Variable Proportions: Law of Returns to Scale 
• Theory of cost: Short-run and long-run cost curves 
• Price determination under different market forms: Perfect competition, Monopolistic competition, Oligopoly- Price leadership model, Monopoly, Price discrimination 
• Pricing strategies: Price skimming, Price penetration, Peak-load pricing

Unit 4: Business Finance

• Scope and sources of finance, Lease Financing
• Cost of capital and time value of money
• Capital structure
• Capital budgeting decisions: Conventional and scientific techniques of capital budgeting analysis
• Working capital management, Dividend decision: Theories and policies
• Risk and return analysis, Asset securitization
• International monetary system
• Foreign exchange market, Exchange rate risk and hedging techniques
• International financial markets and instruments: Euro currency, GDRs, ADRs
• International arbitrage, Multinational capital budgeting

Unit 5: Business Statistics and Research Methods

• Central Tendency: Measures of central tendency 
• Dispersion: Measures of dispersion
• Skewness: Measures of skewness
• Two Variables: Correlation and regression of two variables
• Probability: Approaches to probability, Bayes’ theorem
• Probability distributions: Binomial, Poisson, and normal distributions
• Research: Concept and types, Research designs
• Data: Collection and classification of data
• Sampling and estimation: Concepts, Methods of sampling - probability and nonprobability methods, Sampling distribution, Central limit theorem, Standard error, Statistical estimation
• Hypothesis testing: z-test, t-test, ANOVA, Chi-square test, Mann-Whitney test (Utest), Kruskal-Wallis test (H-test), Rank correlation test
• Writing: Report Writing

Unit 6: Business Management and Human Resource Management

• Principles and functions of management
• Organization structure: Formal and informal organizations, Span of control
• Responsibility and authority: Delegation of authority and decentralization
• Motivation and leadership: Concept and theories
• Corporate Governance and business ethics
• Human resource management: Concept, role, and functions of HRM, Human resource planning, Recruitment and selection, Training and development, Succession planning
• Compensation management: Job evaluation, Incentives and fringe benefits
• Performance appraisal including 360-degree performance appraisal
• Collective bargaining and workers’ participation in management
• Personality: Perception, Attitudes, Emotions, Group dynamics, Power and politics, Conflict and negotiation, Stress management
• Organizational Culture: Organizational Development and organizational change

Unit 7: Banking and Financial Institutions

• Overview of the Indian financial system
• Types of banks: Commercial banks, Regional Rural Banks (RRBs), Foreign banks, Cooperative banks
• Reserve Bank of India: Functions, Role and monetary policy management
• Banking sector reforms in India: Basel norms, Risk management, NPA management
• Financial markets: Money market, Capital market, Government securities market
• Financial Institutions: Development Finance Institutions (DFIs), Non-Banking Financial Companies (NBFCs), Mutual Funds, Pension Funds
• Financial Regulators in India
• Financial sector reforms including financial inclusion
• Digitization of banking and other financial services:
  Internet banking, mobile banking, Digital payments systems
• Insurance: Types of insurance- Life and Non-life insurance, Risk classification and management, Factors limiting the insurability of risk, Re-insurance, Regulatory the framework of insurance- IRDA and its role

Unit 8: Marketing Management

• Marketing: Concept and approaches, Marketing channels, Marketing mix, Strategic marketing planning, Market segmentation, targeting, and positioning
• Product decisions: Concept, Product line, Product mix decisions, Product life cycle, New product development
• Pricing decisions: Factors affecting price determination, Pricing Policies and Strategies
• Promotion decisions: Role of promotion in marketing, Promotion methods - Advertising, Personal selling, Publicity, Sales promotion tools and techniques, Promotion mix
• Distribution decisions: Channels of distribution, Channel management
• Consumer Behaviour, Consumer buying process, factors influencing consumer buying decisions
• Service marketing
• Trends in marketing: Social marketing, Online marketing, Green marketing, Direct marketing, Rural marketing, CRM
• Logistics management

Unit 9: Legal Aspects of Business

• Indian Contract Act, 1872: Elements of a valid contract, Capacity of parties, Free consent, Discharge of a contract, Breach of contract and remedies against breach, Quasi-contracts,

• Special contracts: Contracts of indemnity and guarantee, contracts of bailment and pledge, Contracts of agency
• Sale of Goods Act, 1930: Sale and agreement to sell, Doctrine of Caveat Emptor, Rights of unpaid seller and rights of the buyer
• Negotiable Instruments Act, 1881: Types of negotiable instruments, Negotiation and assignment, Dishonour and discharge of negotiable instruments
• The Companies Act, 2013: Nature and kinds of companies, Company formation, Management, meetings, and winding up of a joint-stock company
• Limited Liability Partnership: Structure and procedure of formation of LLP in India
• The Competition Act, 2002: Objectives and main provisions
• The Information Technology Act, 2000: Objectives and main provisions, Cyber crimes and penalties
• The RTI Act, 2005: Objectives and main provisions
• Intellectual Property Rights (IPRs): Patents, trademarks, and copyrights, Emerging issues in intellectual property
• Goods and Services Tax (GST): Objectives and main provisions, Benefits of GST, Implementation mechanism, Working of dual GST

Unit 10: Income-Tax and Corporate Tax Planning

• Income-tax: Basic concepts, Residential status and tax incidence, Exempted incomes, Agricultural income, Computation of taxable income under various heads, Deductions from Gross total income, Assessment of Individuals, Clubbing of incomes
• International Taxation: Double taxation and its avoidance mechanism, Transfer Pricing
• Corporate Tax Planning: Concepts and significance of corporate tax planning, Tax avoidance versus tax evasion, Techniques of corporate tax planning, Tax considerations in specific business situations: Make or buy decisions, Own or lease an asset, Retain, Renewal or replacement of asset, Shut down or continue operations 
• Deduction and collection of tax at source, Advance payment of tax, E-filing of income-tax returns

Also Read: UGC NET Paper 2 Syllabus

Important Topics in UGC NET Commerce Syllabus 2025

Reading the whole UGC NET Commerce syllabus once is very important to clear the exam with good marks. But with a shortage of time and during the last revision before the exam, we need not go through the whole syllabus again. We can revise through our notes or we can prepare the important topics strongly before the exam. Some of the important topics related to the UGC NET Commerce syllabus are: 

• Concepts and elements of the business environment
• Scope and importance of international business
• International Economic Institutions
• World Trade Organisation (WTO)
• Agreement, GATS, TRIPS, TRIMS
• Basic accounting principles
• Partnership Accounts
• Meaning and scope of business economics
• Objectives of business firms.
• Scope and sources of finance
• Cost of capital and time value of money
• Measures of central tendency 
• Measures of dispersion
• Principles and functions of management
• Overview of the Indian financial system
• Regional Rural Banks (RRBs)
• Marketing: Concept and approaches
• Marketing channels, Marketing mix, Strategic marketing planning, Market segmentation, targeting, and positioning
• Indian Contract Act, 1872: Elements of a valid contract, Capacity of parties, Free consent, Discharge of a contract, Breach of contract and remedies against breach
• Quasi-contracts
• Income-tax: Basic concepts, Residential status and tax incidence, Exempted incomes, Agricultural income, Computation of taxable income under various heads, Deductions from Gross total income, Assessment of Individuals, Clubbing of incomes.

Also Read: UGC NET Important Topics

UGC NET Commerce Exam Pattern 

Candidates must know the exam pattern for the UGC NET Commerce paper. The. exam pattern will enable candidates to know the number of questions that will be asked in the exam and their respective marks. This will help candidates analyse their performance and calculate their marks after the exam. Candidates must also know that there is no negative marking in the UGC NET exam. The table below shows the exam pattern for the UGC NET commerce exam for candidates to go through.

Also Read: UGC NET Exam Pattern

This article has all the important and major changes that have come in the UGC NET Commerce Syllabus for the aspirants preparing for the upcoming exam. Join our UGC NET Online Coaching and download the Testbook app for additional information.