Description
PGT Commerce Financial Accounting
Topic Covered :
- Basic of Accounting: Accounting Terminology; Rules of Double Entry Book-Keeping; Classification of Accounts.
- Accounting Process: Voucher; Journal; Subsidiary Books; Ledger; Trial Balance;
- Cash Book & Bank Reconciliation Statement
- Rectification of Errors.
- Meaning and Scope of Accounting.
- Accounting Concepts, Principles and Conventions.
- Accounting Standard & Policies – Concepts, Objectives, and Benefits.
- Capital and Revenue Expenditure and Receipts.
- Depreciation Accounting.
- Inventory Valuation.
- Final Accounts
- Inventory Valuation
- Partnership: Introduction;
- Treatment of Goodwill;
- Admission of New Partner;
- Retirement and Death of a Partner;
- Dissolution of Partnership Firm.
PGT Commerce Financial Accounting Exam-Wise & Chapter-Wise Bifurcated
| Chapter. NO. |
Topic | Total | DSSSB | KVS | NVS | KVS & NVS 2026 | EMRS | H-TET | HPSC | UP PGT | UP TGT | UP LT Grade | UP GIC Lecturer |
| 1 | Basics of Accounting | ||||||||||||
| Accounting Terminology | 45 | 12 | – | – | 1 | 3 | 5 | – | 6 | 6 | 3 | – | |
| Rules of Double Entry Book–Keeping | 52 | 11 | 3 | 5 | – | 3 | 1 | 2 | 8 | 7 | 1 | – | |
| Classification of Accounts | 25 | 7 | 1 | – | 1 | – | 2 | – | 2 | 6 | 2 | – | |
| 2 | Accounting Process | ||||||||||||
| Accounting Process – Introduction | 13 | 6 | – | 1 | – | – | 1 | 1 | – | 2 | – | 1 | |
| Vouchers | 9 | 1 | 2 | 1 | – | – | 3 | – | – | 1 | – | – | |
| Journal | 43 | 11 | 3 | 1 | 2 | 2 | 2 | 2 | 2 | 12 | – | – | |
| Subsidiary Books | 9 | 3 | – | – | – | – | 2 | 1 | – | 3 | – | – | |
| Ledger | 32 | 13 | 2 | 3 | – | 2 | 2 | 1 | – | 8 | – | – | |
| Trial Balance | 17 | 1 | 1 | 1 | 1 | – | 1 | – | – | 5 | 1 | ||
| 3 | Rectification of Errors | 39 | 11 | 1 | 2 | – | 2 | 7 | 2 | 1 | 7 | 1 | 2 |
| 4 | Cash Book & BRS | ||||||||||||
| Cash Book | 18 | 4 | – | 1 | 3 | – | 3 | – | – | 4 | 1 | – | |
| Bank Reconciliation Statement | 34 | 13 | – | 2 | 2 | – | 7 | 2 | – | – | – | – | |
| 5 | Meaning and Scope of Accounting | 36 | 15 | 2 | 1 | 2 | – | 2 | 1 | – | 8 | – | 1 |
| 6 | Accounting Concepts, Principles and Conventions | 96 | 33 | 8 | 3 | 2 | 3 | 8 | 4 | 10 | 6 | 2 | – |
| 7 | Accounting Standards & Policies | 37 | 20 | 1 | – | – | – | 4 | 1 | 2 | 1 | – | 1 |
| 8 | Capital and Revenue Expenditure and Receipts | 35 | 7 | 1 | – | – | – | 5 | 2 | 2 | 5 | – | 1 |
| 9 | Depreciation Accounting | 55 | 16 | 5 | 3 | – | 1 | 7 | 4 | 3 | 3 | 1 | – |
| 10 | Final Accounts | 103 | 20 | 2 | 8 | 2 | 5 | 6 | 5 | 19 | 14 | 5 | 4 |
| 11 | Provision and Reserves | 21 | 7 | 1 | – | – | – | 4 | – | 2 | – | – | – |
| 12 | Inventory Valuation | 15 | 4 | – | – | – | 1 | – | – | 4 | 2 | – | – |
| 13 | Partnership – Basic | 38 | 11 | 1 | 3 | – | 3 | 5 | 1 | 2 | 8 | – | – |
| 14 | Valuation of Goodwill | 13 | 5 | – | – | 2 | 2 | – | – | 1 | – | – | |
| 15 | Admission of a Partner | 51 | 6 | 2 | 3 | – | 2 | 7 | 3 | 5 | 8 | 3 | 4 |
| 16 | Retirement / Death of a Partner | 36 | 2 | 2 | 1 | 1 | 3 | 7 | 1 | 4 | 6 | – | 2 |
| 17 | Dissolution of Partnership Firm | 39 | 3 | 1 | 2 | 2 | 1 | 6 | 2 | 6 | 11 | 1 | – |
| 913 | 242 | 39 | 41 | 19 | 33 | 99 | 35 | 78 | 134 | 20 | 17 |
PGT Commerce Financial Accounting Questions –
Exam-Wise & Chapter-Wise Bifurcated
| S.
NO. |
Topic | APS | Bihar STET | BPSC School Teacher | Tripura
PGT |
Punjab
Lecturer |
Odisha
PGT |
Odisha
PGT Commerce |
Odisha
College Lecturer |
Jharkhand PGT
|
| 1 | Basics of Accounting | 1 | ||||||||
| Accounting Terminology | 2 | 1 | 1 | 5 | ||||||
| Rules of Double Entry Book–Keeping | 4 | – | – | 5 | 1 | 2 | ||||
| Classification of Accounts | 1 | 1 | 1 | 1 | ||||||
| 2 | Accounting Process | |||||||||
| Accounting Process – Introduction | – | – | – | 1 | ||||||
| Vouchers | – | – | 1 | – | ||||||
| Journal | 4 | 1 | – | 1 | ||||||
| Subsidiary Books | – | – | – | – | ||||||
| Ledger | – | – | 1 | – | ||||||
| Trial Balance | – | 1 | 2 | 3 | 1 | |||||
| 3 | Rectification of Errors | 1 | – | – | 2 | 3 | ||||
| 4 | Cash Book & BRS | |||||||||
| Cash Book | – | 1 | – | 3 | 1 | |||||
| Bank Reconciliation Statement | – | – | 6 | 2 | ||||||
| 5 | Meaning and Scope of Accounting | – | – | 3 | 1 | |||||
| 6 | Accounting Concepts, Principles and Conventions | 2 | 1 | 6 | 7 | 4 | 1 | |||
| 7 | Accounting Standards & Policies | 1 | 1 | 1 | 2 | 2 | 2 | |||
| 8 | Capital and Revenue Expenditure and Receipts | 3 | – | 3 | 4 | 3 | 2 | |||
| 9 | Depreciation Accounting | 1 | – | 2 | 9 | 1 | ||||
| 10 | Final Accounts | – | 1 | 6 | 4 | 2 | 2 | |||
| 11 | Provision and Reserves | – | – | 2 | 5 | |||||
| 12 | Inventory Valuation | 1 | 2 | – | 1 | 1 | ||||
| 13 | Partnership – Basic | 1 | – | – | 2 | |||||
| 14 | Valuation of Goodwill | 1 | – | – | 1 | 1 | 1 | |||
| 15 | Admission of a Partner | 1 | – | 6 | 1 | 1 | ||||
| 16 | Retirement / Death of a Partner | 1 | – | 3 | 3 | |||||
| 17 | Dissolution of Partnership Firm | – | 2 | – | 2 | 1 | ||||
| 24 | 12 | 44 | 65 | 22 | 3 | 7 | 1 |
Financial Accounting Sample Book
Useful For
- DSSSB PGT Commerce Examination
- UP PGT Commerce Examination
- UP TGT Commerce Examination
- UP LT Grade Commerce Examination
- UP GIC Lecturer Commerce
- H-TET Commerce Examination
- HPSC PGT Commerce Examination
- Bihar STET Commerce Examination
- BPSC School Teacher Examination
- Tripura PGT Commerce Examination
- Odisha PGT Commerce Examination
- Odisha Adarsha Vidyalayas (OAV) Examination
- Odisha College Lecturer Examination
- Punjab Lecturer Examination
- Other State Level Teacher’s Examination
Link : Open
