UGC NET Commerce Syllabus 2025, PDF Download Paper 1, 2

UGC NET Commerce Syllabus 2025: The UGC NET December 2024 exam for commerce is now over but candidates who want to appear for UGC NET June 2025 exam must start their preparation now. Understanding the syllabus thoroughly is crucial to formulating an effective preparation strategy. The UGC NET Commerce Syllabus 2025 is a critical resource for aspirants preparing to crack the prestigious UGC NET examination. NTA has released the syllabus for UGC NET Commerce on the official website at https://ugcnet.nta.ac.in/.

In this article, we are providing detail overview of the UGC NET Commerce Syllabus 2025 for both UGC NET Commerce Syllabus Paper 1 and Paper 2, alongside a direct link for UGC NET syllabus 2025 commerce PDF download. Whether you’re focusing on research methodology, business environment, or core concepts like marketing and accounting, this comprehensive syllabus guide will help streamline your preparation efforts. Let’s take a deep look inside it.

UGC NET Commerce Syllabus 2025

Candidates who want to crack UGC NET JRF 2025, should go through the syllabus thoroughly to know about the topics of the exam. The UGC NET Commerce 2025 exam comprises of two papers: Paper 1 (General Aptitude) and Paper 2 (Commerce Specific). Going through the syllabus and PYQs of both Paper 1 and 2 is necessary for candidates who want to emerge successful in the exam

Click here for monetary and fiscal policy commerce notes

UGC NET Commerce Paper 1 Syllabus 2025

UGC NET Commerce Syllabus 2025 Paper 2, December Session

Here is a list of commerce syllabus topics asked in the UGC NET 2025 exam. Important topics among them have links of study material. So, prepare well and do the last minute revision through these topics:

Units	Sub- Topics
1. Business Environment and International Business	Click here Business Environment Notes
	Economic Systems
	Economic Policies (Monetary and fiscal policies)
	Political Environment
	Government Role in Business
	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 Barriers and Non-Tariff Barriers
	India’s Foreign Trade Policy
	Foreign Direct Investment (FDI) and FPI
	India’s FDI Policy
	Balance of Payments (BOP)
	Regional Economic Integration
	Regional Trade Agreements: European Union (EU), ASEAN, SAARC, NAFTA
	International Economic Institutions: IMF, World Bank, UNCTAD
	World Trade Organization (WTO): Functions and Objectives in the Global Economy
	Agriculture Agreement
	General Agreement on Trade in Services (GATS)
	Trade-Related Aspects of Intellectual Property Rights (TRIPS)
	Trade-Related Investment Measures (TRIMS)
2. Accounting and Auditing	Basic Accounting Principles
	Generally Accepted Accounting Principles (GAAP)
	Accounting Concepts
	Entity Concept
	Going Concern Concept
	Consistency Concept
	Accrual Concept
	Matching Concept
	Materiality Concept
	Conservatism Concept
	Accounting Postulates
	Dual Aspect Postulate
	Money Measurement Postulate
	Periodicity Postulate
	Objectivity Postulate
	Partnership Accounts
	Admission of a Partner
	Goodwill
	Capital Adjustments
	Profit-Sharing Ratio
	Retirement or Death of a Partner
	Settlement of Accounts
	Remaining Partners’ Share
	Dissolution and Insolvency
	Methods of Dissolution
	Settlement of Claims
	Distribution of Assets
	Corporate Accounting
	Issue of Shares
	Forfeiture of Shares
	Reissue of Shares
	Procedures and Accounting Treatment
	Liquidation of Companies
	Winding Up Process
	Acquisition of Companies
	Merger
	Amalgamation
	Reconstruction of Companies
	Accounting Treatment and Valuation Methods
	Holding Company Accounts
	Consolidated Financial Statements
	Preparation of Consolidated Balance Sheet
	Preparation of Income Statement
	Minority Interest
	Accounting for Minority Shareholders’ Rights
	Cost and Management Accounting
	Marginal Costing
	Break-Even Analysis
	Contribution Margin
	Break-Even Point
	Margin of Safety
	Standard Costing
	Setting Standards
	Variance Analysis
	Control
	Budgetary Control
	Budgeting Process
	Process Costing
	Activity-Based Costing (ABC)
	Identifying Costs Based on Activities
	Costing for Decision-Making
	Relevant Costs
	Opportunity Costs
	Cost-Benefit Analysis
	Life Cycle Costing
	Target Costing
	Kaizen Costing
	Just-In-Time (JIT) Costing
	Financial Statement Analysis
	Ratio Analysis
	Liquidity Ratios
	Profitability Ratios
	Solvency Ratios
	Activity Ratios
	Funds Flow Analysis
	Sources and Uses of Funds Statement
	Cash Flow Analysis
	Cash Flow Statement
	Direct Method
	Indirect Method
	Human Resources Accounting
	Valuation of Human Capital
	Inflation Accounting
	Changes in Price Levels
	Environmental Accounting
	Measuring Environmental Costs
	Reporting Environmental Benefits
	Indian Accounting Standards
	International Financial Reporting Standards (IFRS)
	Comparison Between Indian GAAP and IFRS
	Auditing
	Independent Financial Audit
	Objectives of Auditing
	Scope of Auditing
	Vouching
	Verification
	Valuation
	Examination of Evidence
	Accuracy of Records
	Audit of Financial Statements
	Audit Report
	Preparation of Audit Reports
	Cost Audit
	Auditing of Cost Records
	Recent Trends in Auditing
	Management Audit
	Evaluation of Management Performance
	Energy Audit
	Assessing Energy Efficiency
	Environmental Audit
	Evaluating Environmental Compliance
	Systems Audit
	Evaluation of Internal Control Systems
	Safety Audit
	Assessing Safety Standards
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 Average Revenue (AR) and Marginal Revenue (MR)
	Consumer Behavior
	Utility Analysis
	Indifference Curve Analysis
	Law of Variable Proportions
	Law of Returns to Scale
	Theory of Cost
	Short-Run Cost Curves
	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
4. Business Finance	Scope and Sources of Finance
	Lease Financing
	Cost of Capital and Time Value of Money
	Capital Structure
	Capital Budgeting Decisions
	Conventional Techniques of Capital Budgeting Analysis
	Scientific Techniques of Capital Budgeting Analysis
	Working Capital Management
	Dividend Decision
	Theories and Policies of Dividend
	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
	Global Depository Receipts (GDRs)
	American Depository Receipts (ADRs)
	International Arbitrage
	Multinational Capital Budgeting
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 Distribution
	Poisson Distribution
	Normal Distribution
	Research
	Concept and Types of Research
	Research Designs
	Data
	Collection and Classification of Data
	Sampling and Estimation
	Concepts of Sampling
	Methods of Sampling
	Probability Methods
	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
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
	Decentralization
	Motivation and Leadership
	Concept and Theories of Motivation
	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
	360 Degree Performance Appraisal
	Collective Bargaining
	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
7. Banking and Financial Institutions	Overview of Indian Financial System
	Types of Banks
	Commercial Banks
	Regional Rural Banks (RRBs)
	Foreign Banks
	Cooperative Banks
	Role and Functions of Reserve Bank of India
	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
	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 Framework of Insurance
	IRDA and Its Role
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
9. Legal Aspects of Business	Indian Contract Act, 1872:
	Special Contracts
	Sale of Goods Act, 1930
	Negotiable Instruments Act, 1881
	The Companies Act, 2013
	Limited Liability Partnership
	The Competition Act, 2002
	The Information Technology Act, 2000
	The RTI Act, 2005
	Intellectual Property Rights (IPRs)
	Goods and Services Tax (GST)
10. Income-tax and Corporate Tax Planning	Income-tax: Basic Concepts, Computation of Taxable Income Under Various Heads, Deductions from Gross Total Income, Assessment of Individuals, Clubbing of Incomes
	Residential Status and Tax Incidence
	Income Tax: Exempted Incomes, Agricultural Income,
	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

This detailed UGC NET Commerce syllabus 2025 provides a comprehensive overview of the topics covered in the UGC NET Commerce 2025 Exam. Apart from UGC NET Commerce syllabus 2025, we are also providing you the UGC NET syllabus 2025 below for all the subjects.

Check Complete UGC NET Syllabus 2025 for All The Subjects Here

UGC NET Syllabus 2025 Commerce PDF Download in English

Download the UGC NET Syllabus 2025 Commerce PDF in English to strengthen your preparation. This syllabus covers all major topics and will help you understand the exam pattern and prioritize key areas. UGC net commerce syllabus 2025 pdf free download link in English is given below:

Click here for UGC NET Commerce Syllabus 2025 pdf free download

UGC NET Syllabus 2025 Commerce PDF Download in Hindi

Download the UGC NET Syllabus 2025 Commerce PDF in Hindi to cover all major topics. UGC NET Commerce Syllabus 2025 pdf free download link in Hindi is given below:

Click here for UGC NET Commerce Syllabus 2025 pdf free download

UGC NET Commerce Exam Pattern 2025

As we have gone through UGC NET Commerce Syllabus 2025, we should check UGC NET Commerce Exam Pattern 2025. UGC NET Commerce Exam Pattern 2025 comprises of two paper: UGC NET Commerce Paper 1 (General) and Paper 2 (Commerce) with total marks of 300 and 150 questions. Here is the detailed UGC NET 2025 Exam Pattern for Commerce:

Paper	Marks	Question	Total Time
Paper 1 (General)	100	50
Paper 2 (Commerce)	200	100
Total	300	150	3 Hours

UGC NET Commerce Syllabus 2025 Important Topics

This article already contains UGC NET Commerce Syllabus. However, candidates who want to crack UGC NET exam must be looking for important topics.

Here is a list of UGC NET Commerce Syllabus important topics:

• Types of Economic System
• Business Environment and International Business
• 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 2025 Conclusion

For acing through the UGC NET exam, students have to dig deep inside the UGC NET Commerce Syllabus 2025. UGC net commerce syllabus 2025 pdf free download link has been given above. Each and every topic has been chosen to test candidates suitability for the academic roles. We will be coming up with description and UGC NET study material and all the links will be pasted here itself. So, please stay with us and all the best for your preparation.

Stay Calm and Ace the Exam!