Teaching Exams

Bihar STET Commerce Vacancy 2026: Apply Online, Selection Process

📅 Updated On 11 October 2026✨ Update By Jyoti Sharma🌐 Hindi & English

Bihar STET Commerce Free Mock Test

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Bihar STET Commerce Syllabus 2026, Exam Pattern

Bihar STET Commerce Syllabus 2026, Exam Pattern, Exam Date 2026

Detail Information about Bihar STET has published notification 2026 for the notification of Commerce Paper 2. Those Candidates who are Interested to the following Entrance exam and completed all Eligibility Criteria can read the Notification & Apply Online. In this page we provide the Complete Syllabus. Here is a guess from our side to reduce your anxiety of exam pattern and syllabus.

Bihar STET Syllabus 2026 - Overview

Conducting Body	Bihar School Examination Board (BSEB)
Exam Name	Secondary Teachers Eligibility Test (STET) (Commerce)
Frequency of Exam	Once a year
Exam Type	State-level
Category	Syllabus and Exam Pattern
Total paper	2 paper
Paper Level	Paper 2 for Class 11-12
Job Location	Bihar
Official Website	www.secondary.biharboardonline.com

Bihar STET Paper 2 Commerce Syllabus 2026

Teaching & Other Skills :-

Teaching :

1. Teaching & Learning: - Meaning, Process & Characteristics
2. Teaching Objectives and Instructional objectives: Meaning & Types, Blooms Taxonomy
3. Teaching Methods: - Types and its Characteristics, Merit, and demerits of Methods
4. Lesson Plan: - Types and Format & Various Model
5. Microteaching & Instructional analysis
6. Effective ecosystem of Classroom
7. Textbook and library
8. Qualities of Teacher
9. Evaluation & Assessment for learning
10. Curriculum
11. Factors affecting teaching and learning
12. Teaching Aids and Hands on learning

(B) Other skills :

1. General Knowledge :- History of India, Geography of India, Economic Scenario, Contribution of Bihar in National Movement, Current affairs
2.Environmental Science- Pollution. Solid Waste, Deforestation. Global Warming. Flora & Fauna
3. Mathematical aptitude: - Area, average, Compound Interest, Decimal Fractions LCM and HCF, Heights & Distances
4. Logical Reasoning: - . Analogy, Classification, Series, Coding-Decoding, Blood Relations

Specific Subject (Commerce) :

Unit – I – Financial Accounting-

1. Basic Concept of Book Keeping & Accounting.

2. Preparation of subsidiary books of business.

3. Preparation of Journal and Ledger

4. Preparation of Trial Balance

5. Principles of Accounting

6. Preparation of Final Account of Trading concern

7. Preparation of Final Account of Non – Trading concern

8. Single Entry System.

9. Hire-Purchase-System

10. Instalment Payment System

11. Dissolution of partnership firm- a case of solvency of partner

12. Dissolution of partnership firm- a case of insolvency of partner

13. Royalty Account

14. Branch Account.

15. Departmental Account.

Unit- II – AuditingIntroduction, meaning, objectives, & classification of Audit

1. Internal Check and Internal Audit.

2. Audit procedure-Audit programme,

3. Vouching,

4. Valuation and Verification of Assets and Liabilities,

5. Audit Report-Types.

6. Company Audit-

7. Qualification and disqualifications of Company Auditor-

8. Rights, duties & liabilities of Company Auditor.

9. Audit of Educational Institution and non-profit Company.

Unit- III – Business Law

1. The Indian contract Act 1872-Essential elements of Contract, kinds of contract, Law relating to offer and Acceptance, Consideration, competency to contract and free consent, Discharge of Contract.

2. Sale of Goods Act 1930: Sale and agreement to sell, Law relating toconditions and warranty, sale by non-owner, Rights of unpaid seller,

3. Indian Negotiable Instruments Act 1881: Type of negotiable Instruments.

4. The Partnership Act 1932: Concept of partnership, Registration of a firm, Rights, Duties & Liabilities of a partner, Mode of dissolution of Partnership and Firm.

5. Consumer's Protection Act 1986: Objectives & Machinery for consumer Protection, Types of consumers.

Unit- IV – Corporate Accounting:

Accounting for share Capital and debenture issue-

1. Forfeiture and Reissue of forfeited shares,

2. Redemption of Preference shares & debenture.

3. Preparation of Final Account of a company as per company's Act2013.

4. Amalgamation of Companies.

5. Accounting treatment for Internal Reconstruction.

6. Accounting for Banking company

7. Accounting for Insurance company.

8. Accounting for Depreciation.

Unit- V –Cost Accounting:

1. Meaning, Objectives, and Scope of Cost Accounting

2. Its relationship with Financial Accounting & Management Accounting.

3. Methods of costing.

4. Elements of cost.

5. Pricing of materials issued from Store.

6. Classification, Allocation & Absorption of overheads.

7. Methods of costing- unit costing,

8. Job costing,

9. Process costing

10. Contract costing.

Unit- VI –Management Accounting:

1. Meaning, nature, and scope of Management Accounting.

2. Techniques of Management Accounting.

3. Tools of Analysis of Financial statements.

4. Scope and Significance of Financial Analysis

5. Ratio analysis,

6. Comparative analysis

7. Fund Flow Analysis

8. Cash Flow Analysis.

9. Distinction between Cash Flow Statement and Fund Flow Statement.

10. Inventory valuation Techniques.

Unit- VII –Income Tax-

1. Concept, Objective and Types of Taxes-

2. Direct and Indirect taxes.

3. Residential Status & Computation of tax liability,

4. Exemptions of income under section–10.

5. Deductions under Section-80.

6. Computation of income under- various Heads: -Salary, House property,

7. Brief Introduction to-e-Filing.

8. Basic Concept of Goods & Service tax (GST),

9. Structure of GST,

10. Exemptions from GST and Input tax credit.

Unit- VIII –Business Mathematics and Statistics:

1. Mathematics for finance

2. Simple and compound Interest

3. Annuities-Discount and present values

4. Basic calculus

5. Rules for differentiation Matrix Theory

6. Determinants- Matrix operation, Business Applications

7. Statistics- Definition, scope, and limitations

8. Sources and Collection of data

9. Measures of central tendency- Mean, Median, Mode

10. Measures of Dispersion: Range, Mean Deviation, Standard Deviation

11. Correlation: Karl Pearsons's correlation and Rank correlation

12. Time series: Components of Time series

13. Index Number: Methods of Construction and Measurements

Bihar STET Commerce Paper 2 Exam Pattern 2026

Negative Marking : No

Duration : 150 Minutes

S.No	Subject	No.of Question	`Marks
1.	Specific Subject (Commerce)	100	100
2.	Art of Teaching	30	30
	General Knowledge	05	05
	Environmental Science	05	05
	Mathematical aptitude	05	05
	Logical Reasoning	05	05
	Total	150	150

Exam Date : Notified Soon

Starting Date of Application Form : 17th August 2026

Last Date of Application Form : 31st August 2026

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Bihar STET Commerce (Paper 2) Exam - Hindi150 questions • 150 mins • 150 marks

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