Financial Accounting For PGT Commerce Examination – 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 and Other State Level Teacher’s Examination
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
- Provision and Reserve
- Partnership: Introduction;
- Treatment of Goodwill;
- Admission of New Partner;
- Retirement and Death of a Partner;
- Dissolution of Partnership Firm.
Chapter wise bifurcation of Questions Paper of KVS PGT Commerce Examination
| S. 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
PGT Commerce Trend Analysis
| KVS-2018 | KVS-2017 | KVS-2016 | NVS-2019 | NVS-2016 | NVS-2014 | DSSSB-2018 | DSSSB Tire II-2015 | DSSSB Tire I-2014 | Army School- 2012 | H-TET-2016 | Jharkhand PGT- 2017 | UP PGT -2015 |
| 10 | 16 | 11 | 13 | 16 | 12 | 23 | 16 | 13 | 24 | 18 | 2 | 28 |
Author : Dheeraj Kumar Singh
E-Book Price : Rs.472
Buy E- Book : Click Here
Printed Book Price: 700 ( 600 + 100 Postal Charges) Buy Printed Book : Click Here
PGT Commerce Exam – Financial Accounting Trend Analysis
| DSSSB PGT Trend | |
| Exam | No. of Questions |
| 2014 Tier I | 12 |
| 2015 Tier II | 16 |
| 2018 Male | 24 |
| 2028 Female | 22 |
| 2021 Male | 9 |
| 2021 Female Shift 1 | 21 |
| 2021 Female Shift 2 | 14 |
| 2025 July 28 Morning Shift | 23 |
| 2025 July 28 Evening Shift | 24 |
| 2025 July 29 Morning Shift | 32 |
| 2025 July 29 Evening Shift | 25 |
| 2025 September 25 | 20 |
| 242 | |
| KVS PGT Trend | |
| Exam | No. of Questions |
| 2016 | 11 |
| 2018 | 11 |
| 2023 | 17 |
| 39 | |
| NVS PGT Trend | |
| Year | No. of Questions |
| 2014 | 12 |
| 2016 | 16 |
| 2019 | 13 |
| 41 | |
| KVS & NVS 2026 | 19 |
| EMRS -2023 | 23 |
| EMRS -2026 | 10 |
| H-TET Trend | |
| Exam | No. of Questions |
| 2016 | 18 |
| 2018 | 3 |
| 2019 | 6 |
| 2020 | 2 |
| 2021 | 23 |
| 2022 | 12 |
| 2023 | 20 |
| 2024 | 15 |
| 99 | |
| HPSC PGT Screening Test Trend | |
| Exam | No. of Questions |
| 2023 | 16 |
| 2024 | 19 |
| 35 | |
| UP PGT Trend | |
| Exam | No. of Questions |
| 2015 | 29 |
| 2016 | 8 |
| 2019 | 23 |
| 2021 | 18 |
| 78 | |
| UP TGT Trend | |
| Exam | No. of Questions |
| 2015 | 26 |
| 2016 | 31 |
| 2019 | 36 |
| 2021 | 41 |
| 134 | |
| UP LT Grade – 2025 | 20 |
| UP GIC Lecturer – 2025 | 17 |
| Other Exams Trend | |
| Exam | No. of Questions |
| APS 2012 | 24 |
| Bihar STET 2023 | 12 |
| BPSC 2023 | 44 |
| Jharkhand PGT 2017 | 2 |
| 82 | |
| Tripura PGT Exams Trend | |
| Exam | No. of Questions |
| 2017 | 40 |
| 2018 | 25 |
| 65 | |
| Odisha | 3 |
| Punjab Lecturer Exams Trend | |
| Exam | No. of Questions |
| 2016 | 11 |
| 2021 | 11 |
| 22 | |
