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AWES PGT TGT Commerce Syllabus 2026, Exam Pattern

Complete preparation hub for Awes PGT TGT Commerce (accountancy) 2026 recruitment examination

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📅 Updated On 8 Jan, 2026✨ Update By H. Kumar🌐 Hindi & English

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Awes PGT TGT Commerce (accountancy) 2026 Free Mock Test Practice

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AWES PGT TGT Commerce (Accountancy) Exam - Hindi200 questions
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Awes PGT TGT Commerce (accountancy) 2026 Exam Free Online Question Bank

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AWES PGT TGT Commerce (Accountancy) Exam - Hindi200 questions
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AWES PGT TGT Commerce Combo Packages

We Launches Combo Offers ! with Heavy Discount and Cost Saving Prices. Combo Packages includes - Online Mock Test Series + Important Questions or MCQs + Previous Year Papers with Answer.

Combo PackageAWES PGT TGT Commerce

AWES PGT TGT Commerce

Combo - 1 Accountancy (Hindi)

1. Online Mock Test Series in Hindi = 10 Tests.
2. Question Bank - 1000 Questions with Answer.

3. 1500 (+) Current Affairs MCQ with Answer PDF in Hindi
4. 1000 (+) GK MCQ with Answer PDF Book in Hindi.
₹201₹231
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Combo PackageAWES PGT TGT Commerce

AWES PGT TGT Commerce

Combo - 2 Accountancy (English)

1. Online Mock Test Series in English = 10 Tests.
2. Question Bank - 1000 Questions with Answer.

3. 1500 (+) Current Affairs MCQ with Answer PDF in English
4. 1000 (+) GK MCQ with Answer PDF Book in English.
₹201₹231
₹ BUY
Combo PackageAWES PGT TGT Commerce

AWES PGT TGT Commerce

Combo - 3 Accountancy (Hindi)

1. Online Mock Test Series in Hindi = 10 Tests.
2. Question Bank - 1500 Questions with Answer.
3. Printed Material 10 Mock Test Papers with OMR Sheet.

4. 1500 (+) Current Affairs MCQ with Answer PDF in Hindi
5. 1000 (+) GK MCQ with Answer PDF Book in Hindi.
₹651₹711
₹ BUY
Combo PackageAWES PGT TGT Commerce

AWES PGT TGT Commerce

Combo - 4 Accountancy (English)

1. Online Mock Test Series in English = 10 Tests.
2. Question Bank - 1500 Questions with Answer.
3. Printed Material 10 Mock Test Papers with OMR Sheet.

4. 1500 (+) Current Affairs MCQ with Answer PDF in English
5. 1000 (+) GK MCQ with Answer PDF Book in English.
₹651₹711
₹ BUY
Combo PackageAWES PGT TGT Commerce

AWES PGT TGT Commerce

Combo - 5 Accountancy (Hindi)

1. Online Mock Test Series in Hindi = 10 Tests.
2. Question Bank - 1500 Questions with Answer.
3. Printed Material 10 Mock Test Papers with OMR Sheet.
4. EBook of AWES PGT TGT Commerce (1000 MCQ) in PDF Format in Hindi
5. 1500 (+) Current Affairs MCQ with Answer PDF in Hindi
6. 1000 (+) GK MCQ with Answer PDF Book in Hindi.
₹751₹901
₹ BUY
Combo PackageAWES PGT TGT Commerce

AWES PGT TGT Commerce

Combo - 6 Accountancy (English)

1. Online Mock Test Series in English = 10 Tests.
2. Question Bank - 1500 Questions with Answer.
3. Printed Material 10 Mock Test Papers with OMR Sheet.
4. EBook of AWES PGT TGT Commerce (1000 MCQ) in PDF Format in English
5. 1500 (+) Current Affairs MCQ with Answer PDF in English
6. 1000 (+) GK MCQ with Answer PDF Book in English.
₹751₹901
₹ BUY

AWES PGT TGT Commerce Syllabus 2026, Exam Pattern

AWES PGT TGT Commerce Syllabus 2026, Exam Pattern, Exam Date 2026

Detail Information about AWES PGT TGT has published notification 2026 for the recruitment of Commerce vacancies. Those Candidates who are Interested to the following vacancy and completed all Eligibility Criteria can read the Notification & Apply Online. In this page we provide the Complete Syllabus of this Recruitment with Latest Update Exam Pattern and the Exam Date also.
 
AWES PGT TGT Syllabus 2026 - Overview
 
Society Name Army Welfare Education Society (AWES)
Post Names PGT TGT
No of Vacancies Various
Category Syllabus and Exam Pattern
Job Location All Over India
Official Website www.awesindia.com

AWES PGT TGT Commerce Syllabus 2026
General Awareness : 
1. Sports
2. History
3. Culture
4. Geography
5. Economic scene
6. General Polity including Indian Constitution
7. General Science
8. Books and Authors
9. Current Affairs
10. Scientific Research
11. Awards-National/International
12. Indian Languages
13. Script
14. Indian Economy
15. Inventions in the World
16. Capital
17. Everyday Science
18. Currency
19. Sports-Athlete
20. Zoology
21. Famous Days & Dates
22. Botany
23. Indian Politics, Important Financial & Economic News
24. Physics
25. Indian Parliament
26. Basic GK, Chemistry, and others.
Reasoning :
1. Alphabet test
2. Blood Relations
3. Coding-Decoding
4. Direction sense test
5. Missing Number Series
6. Logical Venn Diagrams
7. Arithmetical Number Series
8. Number
9. Ranking and Time Sequence Test
10. Sitting Arrangements
11. Spatial Visualization
12. Spatial Orientation
13. Problem-solving
14. Decision Making
15. Statement conclusion
16. Syllogistic reasoning.
English Comprehension :
1. Unseen passage and question-based in the passage
2. Error Correction/ recognition
3. Fill in the blanks
4. Proficiency in the language Tests
5. Sentences rearrangement
6. Synonyms and antonyms usage
7. Question-Related to part of speech
8. Spelling Error
9. Tenses
10. Comprehension
11. Vocabulary
12. Preposition
13. Verb
14. Adverb
15. Subject-verb agreement
Educational Concepts & Methodology :
1. Theories and Principles of Education , Educational Psychology , Current Problems of Indian Education , Knowledge of RTE , School organization and administration, General methods of teaching , Educational Technology, Education, Evaluation and Measurement , Health and Physical Education, Lesson Planning , Knowledge of NCF.
2. Teacher education and critical pedagogy, Technology and language teaching, Sociocultural Theory of language learning, Classroom Management, Critical perspective of the concept of knowledge or epistemology, Social mediation and cognitive negotiability, educational practice.
3. Individual differences among learners, Language & Thought, Gender as a social construct understanding differences based on diversity of language, Strategies-based instruction, English for Specific Purposes (ESP)/ English for Academic Purposes (EAP), Materials development and syllabus design, Integrated/Reflective language skills, Needs Analysis.
Computer Skill : Internet usage common terms used, word-power point-spreadsheet keys, usage drop-down menus their application, Awareness of computer-based technology and terminology.
Academic Proficiency Commerce :-
PGT Commerce (Accountancy) :

1. Introduction to Accounting :-
i. Accounting- concept, meaning, as a source of information objectives, advantages and limitations, types of accounting information; users of accounting information and their needs. Qualitative Characteristics of Accounting Information. Role of Accounting in Business.
ii. Basic Accounting Terms- Business Transaction, entity, Capital, Drawings. Liabilities (Non Current and Current). Assets (Non Current, Current); Fixed assets (Tangible and Intangible), Expenditure (Capital and Revenue), Expense, Revenue, Income, Profit, Gain, Loss, Purchase, Sales, Goods, Stock, Debtor, Creditor, Voucher, Discount (Trade discount and Cash Discount)
2. Theory Base of Accounting :-
i. Fundamental accounting assumptions: GAAP: Concept
ii. Business Entity, Money Measurement, Going Concern, Accounting Period, Cost Concept, Dual Aspect, Revenue Recognition, Matching, Full Disclosure, Consistency, Conservatism, Materiality and Objectivity System of Accounting. Basis of Accounting: cash basis and accrual basis
iii. Accounting Standards: Applicability in IndAS
iv. Goods and Services Tax (GST): Characteristics and Advantages.
3. Recording of Business Transactions :-
i Voucher and Transactions: Source documents and Vouchers, Preparation of Vouchers, Accounting Equation Approach: Meaning and Analysis, Rules of Debit and Credit.
ii. Recording of Transactions: Books of Original Entry- Journal
iii. Special Purpose books
iv. Cash Book: Simple, cash book with bank column and petty cashbook
v. Purchases book
vi. Sales book
vii. Purchases return book
viii. Sales return book
ix. Journal Proper
x. Ledger: Format, Posting from journal and subsidiary books, Balancing of accounts
xi. Bank Reconciliation Statement:
Need and preparation, Bank Reconciliation, Statement with Adjusted Cash Book
xii. Depreciation, Provisions and Reserves
Depreciation: Meaning, Features, Need, Causes, factors
Other similar terms: Depletion and Amortisation
Methods of Depreciation:
i. Straight Line Method (SLM)
ii. Written Down Value Method (WDV)
xiii. Difference between SLM and WDV;
xiv. Advantages of SLM and WDV Accounting treatment of depreciation
i. Charging to asset account
ii. Creating provision for depreciation/accumulated depreciation account
iii. Treatment for disposal of asset
xv. Provisions and Reserves: Difference
xvi. Types of Reserves:
i. Revenue reserve
ii. Capital reserve
iii. General reserve
iv. Specific reserve
v. Secret Reserve
xvii. Difference between capital and revenue reserve
4. Trial balance and Rectification of Errors :-
i. Trial balance: objectives and meaning &preparation
ii. Errors: types-errors of omission, commission, principles, and compensating; their effect on Trial Balance. Detection and rectification of errors; preparation of suspense account.
5. Financial Accounting – II :-
i. Financial Statements Meaning, objectives, and importance; Revenue and Capital Receipts; Revenue and Capital Expenditure;
ii. Deferred Revenue expenditure.
iii. Trading and Profit and Loss Account: Gross Profit, Operating profit and Net profit. Preparation.
iv. Balance Sheet: need, grouping and marshalling of assets and liabilities. Preparation.
v. Adjustments in preparation of financial statements with respect to closing stock, outstanding expenses, prepaid expenses, accrued income, income received in advance, depreciation, bad debts, provision for doubtful debts, provision for discount on debtors, Abnormal loss, Goods taken for personal use/staff welfare, interest on capital and managers commission.
vi. Preparation of Trading and Profit and Loss account and Balance Sheet of a sole proprietorship with adjustments.
6. Accounting for Partnership Firms :-
i. Partnership: features, Partnership Deed. Provisions of the Indian Partnership Act 1932 in the absence of partnership deed.
ii. Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account- division of profit among partners, guarantee of profits.
iii. Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio). Goodwill: meaning, nature, need, factors affecting and methods of valuation - average profit, super profit and capitalization.
7. Accounting for Partnership firms - Reconstitution and Dissolution :-
i Change in the Profit Sharing Ratio among the existing partners - sacrificing ratio, gaining ratio, accounting for revaluation of assets and reassessment of liabilities and treatment of reserves, accumulated profits and losses. Preparation of revaluation account and balance sheet.
ii. Admission of a partner - effect of admission of a partner on change in the profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment of liabilities, treatment of reserves, accumulated profits and losses, adjustment of capital accounts and preparation of capital, current account and balance sheet.
8. Retirement and death of a partner :-
i. effect of retirement / death of a partner on change in profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment of liabilities, adjustment of accumulated profits, losses and reserves, adjustment of capital accounts and preparation of capital, current account and balance sheet. Preparation of loan account of the retiring partner.
ii. Calculation of deceased partner’s share of profit till the date of death. Preparation of deceased partner’s capital account and his executor’s account.
9. Dissolution of a partnership firm:-
i. Meaning of dissolution of partnership and partnership firm, types of dissolution of a firm. Settlement of accounts - preparation of realization account, and other related accounts: capital accounts of partners and cash/bank a/c (excluding piecemeal distribution, sale to a company and insolvency of partner(s).
10. Accounting for Share Capital :-
i. Features and types of companies
ii. Share and share capital: nature and types.
iii. Accounting for share capital: issue and allotment of equity and preferences shares. Public subscription of shares - over subscription and under subscription of shares; issue at par and at premium, calls in advance and arrears (excluding interest), issue of shares for consideration other than cash.
iv. Concept of Private Placement and Employee. Stock Option Plan (ESOP), Sweat Equity.
v. Accounting treatment of forfeiture and reissue of shares. Disclosure of share capital in the Balance Sheet of a company.
11. Accounting for Debentures :-
i. Debentures: Meaning, types, Issue of debentures at par, at a premium and at a discount.
ii. Issue of debentures for consideration other than cash; Issue of debentures with terms of redemption; debentures as collateral security-concept, interest on debentures. Writing off discount / loss on issue of debentures.
12. Financial statements of a Company:-
i. Meaning, Nature, Uses and importance of financial Statement.
ii. Statement of Profit and Loss and Balance Sheet in prescribed form with major headings and sub headings (as per Schedule III to the Companies Act, 2013)
iii. Financial Statement Analysis: Meaning, Significance Objectives, importance and limitations.
iv. Tools for Financial Statement Analysis: Cash flow analysis, ratio analysis.
v. Accounting Ratios: Meaning, Objectives, Advantages, classification and computation.
vi. Liquidity Ratios: Current ratio and Quick ratio.
vii. Solvency Ratios: Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio and Interest Coverage Ratio. Debt to Capital Employed Ratio.
viii. Activity Ratios: Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables Turnover Ratio, Fixed Asset Turnover Ratio, Net Asset Turnover Ratio and Working Capital Turnover Ratio.
ix. Profitability Ratios: Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio and Return on Investment.
13. Cash Flow Statement :-
i. Meaning, objectives Benefits, Cash and Cash Equivalents, Classification of Activities and preparation

AWES PGT TGT Commerce Exam Pattern  2026
Duration : 180 Minutes
Negative Marking : 0.25

 
Section Subject Topic No.of Question Marks
Section A Basic GK & Current Affairs (05 %, 10 Qs) National level current affairs 04 04
International events (in Indian context) 04 04
Global Level 02 02
Section B Pedagogy, Curriculum & Education Policy (10 %, 20 Qs) Pedagogy of Foundational & Preparatory stage 08 08
Child Psychology/Inclusive Education 04 04
RTE, NEP 2020 & NCF 2005/latest NCF beyond 2005 08 08
Section C Commerce (85 %, 170 Qs) Commerce based on VI-XII std NCERT books 70 70
Moderate subject Knowledge based on VI-XII std NCERT books 40 40
Higher subject Knowledge based on IX-XII NCERT topics with a difficulty level of Graduation. 40 40
Proficient level of Knowledge based on IX-XII NCERT topics with a difficulty level of Post Graduation. 20 20
  Total   200 200

AWES PGT TGT Exam Date 2026 : Notified Soon
Starting Date of Application Form : Notified Soon
Last Date of Application Form : Notified Soon
FAQs

Awes PGT TGT Commerce (accountancy) 2026 Exam Syllabus Frequently Asked Questions (FAQ's)

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Start by dividing the syllabus into sections and prioritizing high-weightage topics. Toppersexam provides a preparation strategy, along with topic-wise tips and sample questions to make syllabus analysis easier.
Yes, focusing on high-weightage topics improves efficiency. Toppersexam highlights important topics, helping candidates prioritize sections for better performance.
Toppersexam provides a free downloadable PDF that includes both the syllabus and detailed exam pattern. This helps candidates study offline and revise efficiently.