UGC NET Commerce – Complete Guide

UGC NET Commerce Syllabus 2025 UGC NET Commerce Syllabus 2025 – Complete Guide for Paper I and II If you're preparing for the UGC NET Commerce Exam 2025, it’s essential to have a clear understanding of the latest syllabus prescribed by the University Grants Commission (UGC) and conducted by NTA. The syllabus is comprehensive, covering key aspects of commerce, management, and business.

Below is the unit-wise breakdown of the UGC NET Paper I syllabus: (Questions: 50/Marks: 100/Time: 1 Hour)

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Unit 1: Teaching Aptitude
Concept, objectives, levels, and characteristics of teaching; Learners' characteristics; Teaching methods (offline/online); Teaching aids; Evaluation systems and tools
Unit 2: Research Aptitude
Meaning, types, and characteristics of research; Steps of research; Thesis writing; Research ethics; ICT in research; Quantitative and qualitative methods
Unit 3: Comprehension
A passage will be given, and candidates must answer questions based on it
Unit 4: Communication
Types and characteristics of communication; Effective classroom communication; Barriers to communication; Mass media and its role
Unit 5: Mathematical Reasoning and Aptitude
Number/letter series, codes, relationships; Arithmetic (ratios, percentages, profit & loss); Time, distance, interest, and averages
Unit 6: Logical Reasoning
Structure of arguments, analogy, syllogisms; Indian logic; Venn diagrams; Deductive and inductive reasoning
Unit 7: Data Interpretation
Data sources and classification; Graphs and charts (bar, pie, line); Quantitative and qualitative data; Mapping and governance use
Unit 8: Information and Communication Technology (ICT)
ICT basics and tools; Email, internet, online teaching; Digital initiatives in higher education; Cyber safety and governance
Unit 9: People, Development and Environment
Human-environment interaction; Natural and man-made hazards; Sustainable development; Environmental laws and policies; Climate change
Higher Education System
Structure of Indian higher education; Technical/professional education; Distance learning; Value education; Governance and policy

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Below is the unit-wise breakdown of the UGC NET Commerce (paper II) syllabus: (Questions: 100/Marks: 200/Time: 2 Hour)

Unit 1: Business Environment and International Business
Concepts and elements of 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 behavior: 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
Measures of central tendency Measures of dispersion Measures of skewness 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 non- probability methods; Sampling distribution; Central limit theorem; Standard error; Statistical estimation Hypothesis testing: z-test; t-test; ANOVA; Chi–square test; Mann-Whitney test (U- test); Kruskal-Wallis test (H-test); Rank correlation test Report writing
Unit 6: Business Management & HRM
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 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 Digitisation  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 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 buyer (Read/ Download) 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
10: UnitIncome-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

Official Syllabus Source: Visit or download the full syllabus PDF here for detailed content.

Certainly! Here's a concise and informative post to guide UGC NET aspirants in downloading previous year question papers (PYQs) from the official source:

Download UGC NET Previous Year Question Papers (PYQs)

Preparing for the UGC NET exam? Accessing previous year question papers is a crucial step in your study plan. These papers help you understand the exam pattern, question types, and difficulty level. Here's how you can download them:

Official UGC NET Website:

Visit the official UGC NET portal to access past question papers.

You can find papers from various years and subjects.

Direct link: [UGC NET Previous Question Papers up-to 2018]

Tips for Using PYQs Effectively:

1. Understand the Exam Pattern: Familiarize yourself with the structure and types of questions.

2. Identify Important Topics: Recognize frequently asked topics to prioritize your study.

3. Practice Time Management: Simulate exam conditions to improve your speed and accuracy.

4. Analyze Mistakes: Review your answers to understand and learn from errors.

Start integrating these PYQs into your study routine to enhance your preparation and boost your confidence for the UGC NET exam. Happy studying!

Start your preparation now with a strategic study plan and topic-wise practice. For topic-specific notes, previous year papers, and mock tests, stay connected!