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Punjab Lecturer Commerce Free Mock Test
Crack the Punjab Lecturer Commerce Mock Test 2026 with the help of an online Test series or a free mock test. Every sample paper in the Punjab Lecturer Commerce Exam has a designated weight, so do not miss out on any paper. Prepare for the Punjab Lecturer Commerce mock test and check your test scores.
Punjab Lecturer Commerce (Paper 2) Syllabus 2026, Exam Pattern
Punjab Lecturer Commerce (Paper 2) Syllabus 2026, Exam Pattern, Exam Date 2026
Detail Information about Punjab Lecturer has published notification 2026 for the recruitment of Commerce (Paper 2) 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.
Duration : 150 Minutes
Exam Date : 19th, 20th, 26th, and 27th September 2026
Starting Date of Application Form : 01st July 2026
Last Date of Application Form : 31st July 2026
Total Post: 98
Punjab Lecturer Syllabus 2026 - Overview
| Origination Name | Department of School Education Punjab |
| Total Vacancy | 98 |
| Name of Vacancy | Lecturer Commerce |
| Job Location | Chandigarh, Punjab |
| Exam Date 2026 | 19th, 20th, 26th, and 27th September 2026 |
| Category | Syllabus and Exam Pattern |
| Official site | educationrecruitmentboard.com |
Punjab Lecturer Commerce (Paper 2) Syllabus 2026
ACCOUNTING:Introduction to Accounting:
Accounting, objectives, advantages and limitations, types of accounting information, uses of accounting information and their needs. Basic accounting terms, accounting concepts, capital and revenue, cash basis and accrual basis, accounting standards and IFRS. Accounting Principles, recording of transactions, origin of transactions, source documents, books of original entry - Journal, cash books and subsidiary books ledger & trial balance, depreciation,
provisions & reserves.
Accounting for Bills of exchange, rectification of errors, bank reconciliation statement Financial statements of sole proprietorship, complete & Incomplete records, profit & loss accounts, gross profit, net profit, balance sheet, adjustments in preparation of financial statements. Financial statements of not-for-profit organization, receipt & payment account & income and expenditure account & balance sheet.
Introduction to computer & accounting information system:
Introduction to operating software, utility software & application software. Stages in automation,
Accounting for partnership firms: Partnership Fundamentals, Guarantee of profit and past adjustments, Admission, Retirement, Death, & dissolution & cash distribution.
Advance Company Accounts:
Accounting for share capital & debentures (Excluding redemption) (share capital, issue & allotment, forfeiture, purchase of business, liquidations, valuation of shares amalgamation, absorption & reconstruction, holding company accounts.
Cost & Management Accounting
Ratio analysis (Liquidity, Solvency, Activity and Profitability), Analysis of financial statements (common size and comparative statements), Funds flow analysis, Cash flow analysis, Marginal costing & break-even analysis, standard costing, budgetary control, costing for decision making, responsibility accounting. Capital structure, financial and operating leverage, cost of capital, capital budgeting, Working capital management, dividend policy, hire purchase, consignment & joint venture. Balance sheet of a company in the prescribed form with major heading (Schedule VI) Financial analysis.
BUSINESS STUDIES:
Nature & Purpose of Business: Concept & Characteristics
Business profession & Employment-Distinctive Features
Objectives of Business-Economic, Social & Human
Business Risks-Nature & Causes
Role of profit in Business
STRUCTURE OF BUSINESS:
Classifications of Business activities, Industry & Commerce
Industry & Types: Primary & Secondary
E-Commerce-Meaning, Opportunities & benefits, Resources required for successful E-Commerce.
Implementation, Security & safety for Business Transactions. E-office and E-filing.
Outsourcing of Services: Nature, Need & Types, Financial services, Advertising, Customer
Support services.
SERVICE SECTOR & BUSINESS:
Insurance: Principles, Types: Life & General, Fire & marine and Insurance of other Risks, Health
Insurance,
Warehousing: Types & Functions.
E-Tourism: Meaning, Definition, Components, Features of E-Tourism. Emerging trends
in E-Tourism.
SOCIAL RESPONSIBILITY OF BUSINESS AND BUSINESS ETHICS:
Concept of Social Responsibility.
Case of Social Responsibility & Human Rights.
Responsibility towards Consumers, Government & community in General.
Business & Environment Protection.
Business Ethics: Concepts & Elements.
FORMS AND FORMATION OF BUSINESS ENTERPRISES:
Meaning, Features, Merits & Limitations of following Forms:
Sole Proprietorship, Joint Hindu Business, Partnership: Types of Partners & Partnership formation,
Registration and LLP. Co-operative Societies.
Company: Types of Companies- Private, Public & Deemed public Company, Privileges of private
company.
SECTORAL ORGANISATION OF BUSINESS:
Meaning, Features, Merits & Limitations of Following:
Private Sector, Public Sector & Joint Sector.
Global Enterprise (Multi National Company)
PRINCIPLES AND FUNCTIONS OF MANAGEMENT:
Nature and Significance of Management
Principles of Management (Fayol and Taylor)
Management functions: planning, organizing, staffing, directing and controlling.
Business Environment: Meaning, Importance and Dimensions
Demonetisation: Features and Impact.
BUSINESS FINANCE & MARKETING:
Business Finance: Introduction and Meaning, Financial Management: Concept,
Importance, Objectives, Financial Decisions and Financial Planning.
Marketing: Concept and Features
Marketing Management: Concept, Process and Philosophies
Functions of Marketing, Marketing Mix - Concept and Elements
Products: Concept, Classification, Branding, Packaging and Labelling
Pricing: Concept, Factors Affecting Price Determination
Physical Distribution: Concept and Components
Promotion: Concept, Promotion Mix and Elements- Advertising, Personal Selling, Sales
Promotion and Public Relations.
Consumer Protection:
Consumer Protection: Introduction and Importance
Consumer Protection Act 2019: Meaning of Consumer, Consumer Rights, Consumers
Responsibilities
Ways and means of Consumer Protection, Redressal Agencies, Relief Available
Role of Consumer Organizations and NGOs.
Statistical Tools and Interpretation:
Measures of Central Tendency-mean (simple and weighted), median and mode.
Measures of Dispersion - absolute dispersion (range Deciles, Percentile, quartile deviation, mean
deviation and standard Deviation)
Relative dispersion (co-efficient of quartile-deviation, co-efficient of mean deviation, co-efficient
of Variation)
Introduction to Index Numbers:
Meaning, types, features and uses of index numbers
Wholesale price Index
Consumer price index and Index of industrial production
Problems of construction of index numbers
Inflation and index numbers.
Methods of Construction of Index Number, Cost of Living Index Numbers,
Choice of base for Computing Index Numbers, Base Shifting.
Some Mathematical tools used in Economics: Equation of a line, slope of a line, slope of a curve.
Correlation & Regression Analysis:
Small sample test-T-test, f-test and chi-square test.
Data processing-elements, data entry, data processing and computer applications.
Money, Banking and Government Budget:
(i) Money-Meaning, Evolution and Functions. Supply of money-Currency held by the public and
net demand deposits held by commercial banks. Money creation by the commercial banking
system.
(ii) Central Bank and Commercial Banks -Meaning and Functions
(iii) Digital Currency and Digital Payments: Meaning, Characteristics and types.
(iv) E-Banking: Meaning, Importance and Types of E-Banking Services.
(v) Government Budget- Meaning Components and Classification of Government Budget.
(vi) Classification of Expenditure-Revenue and Capital, Plan and Non-Plan and Developmental
and Non-Developmental.
(vii) Revenue Deficit, Fiscal Deficit and Primary Deficit; Meaning and Implications; Measures to
correct different Deficits. Fiscal Policy and its role.
Accounting, objectives, advantages and limitations, types of accounting information, uses of accounting information and their needs. Basic accounting terms, accounting concepts, capital and revenue, cash basis and accrual basis, accounting standards and IFRS. Accounting Principles, recording of transactions, origin of transactions, source documents, books of original entry - Journal, cash books and subsidiary books ledger & trial balance, depreciation,
provisions & reserves.
Accounting for Bills of exchange, rectification of errors, bank reconciliation statement Financial statements of sole proprietorship, complete & Incomplete records, profit & loss accounts, gross profit, net profit, balance sheet, adjustments in preparation of financial statements. Financial statements of not-for-profit organization, receipt & payment account & income and expenditure account & balance sheet.
Introduction to computer & accounting information system:
Introduction to operating software, utility software & application software. Stages in automation,
Accounting for partnership firms: Partnership Fundamentals, Guarantee of profit and past adjustments, Admission, Retirement, Death, & dissolution & cash distribution.
Advance Company Accounts:
Accounting for share capital & debentures (Excluding redemption) (share capital, issue & allotment, forfeiture, purchase of business, liquidations, valuation of shares amalgamation, absorption & reconstruction, holding company accounts.
Cost & Management Accounting
Ratio analysis (Liquidity, Solvency, Activity and Profitability), Analysis of financial statements (common size and comparative statements), Funds flow analysis, Cash flow analysis, Marginal costing & break-even analysis, standard costing, budgetary control, costing for decision making, responsibility accounting. Capital structure, financial and operating leverage, cost of capital, capital budgeting, Working capital management, dividend policy, hire purchase, consignment & joint venture. Balance sheet of a company in the prescribed form with major heading (Schedule VI) Financial analysis.
BUSINESS STUDIES:
Nature & Purpose of Business: Concept & Characteristics
Business profession & Employment-Distinctive Features
Objectives of Business-Economic, Social & Human
Business Risks-Nature & Causes
Role of profit in Business
STRUCTURE OF BUSINESS:
Classifications of Business activities, Industry & Commerce
Industry & Types: Primary & Secondary
E-Commerce-Meaning, Opportunities & benefits, Resources required for successful E-Commerce.
Implementation, Security & safety for Business Transactions. E-office and E-filing.
Outsourcing of Services: Nature, Need & Types, Financial services, Advertising, Customer
Support services.
SERVICE SECTOR & BUSINESS:
Insurance: Principles, Types: Life & General, Fire & marine and Insurance of other Risks, Health
Insurance,
Warehousing: Types & Functions.
E-Tourism: Meaning, Definition, Components, Features of E-Tourism. Emerging trends
in E-Tourism.
SOCIAL RESPONSIBILITY OF BUSINESS AND BUSINESS ETHICS:
Concept of Social Responsibility.
Case of Social Responsibility & Human Rights.
Responsibility towards Consumers, Government & community in General.
Business & Environment Protection.
Business Ethics: Concepts & Elements.
FORMS AND FORMATION OF BUSINESS ENTERPRISES:
Meaning, Features, Merits & Limitations of following Forms:
Sole Proprietorship, Joint Hindu Business, Partnership: Types of Partners & Partnership formation,
Registration and LLP. Co-operative Societies.
Company: Types of Companies- Private, Public & Deemed public Company, Privileges of private
company.
SECTORAL ORGANISATION OF BUSINESS:
Meaning, Features, Merits & Limitations of Following:
Private Sector, Public Sector & Joint Sector.
Global Enterprise (Multi National Company)
PRINCIPLES AND FUNCTIONS OF MANAGEMENT:
Nature and Significance of Management
Principles of Management (Fayol and Taylor)
Management functions: planning, organizing, staffing, directing and controlling.
Business Environment: Meaning, Importance and Dimensions
Demonetisation: Features and Impact.
BUSINESS FINANCE & MARKETING:
Business Finance: Introduction and Meaning, Financial Management: Concept,
Importance, Objectives, Financial Decisions and Financial Planning.
Marketing: Concept and Features
Marketing Management: Concept, Process and Philosophies
Functions of Marketing, Marketing Mix - Concept and Elements
Products: Concept, Classification, Branding, Packaging and Labelling
Pricing: Concept, Factors Affecting Price Determination
Physical Distribution: Concept and Components
Promotion: Concept, Promotion Mix and Elements- Advertising, Personal Selling, Sales
Promotion and Public Relations.
Consumer Protection:
Consumer Protection: Introduction and Importance
Consumer Protection Act 2019: Meaning of Consumer, Consumer Rights, Consumers
Responsibilities
Ways and means of Consumer Protection, Redressal Agencies, Relief Available
Role of Consumer Organizations and NGOs.
Statistical Tools and Interpretation:
Measures of Central Tendency-mean (simple and weighted), median and mode.
Measures of Dispersion - absolute dispersion (range Deciles, Percentile, quartile deviation, mean
deviation and standard Deviation)
Relative dispersion (co-efficient of quartile-deviation, co-efficient of mean deviation, co-efficient
of Variation)
Introduction to Index Numbers:
Meaning, types, features and uses of index numbers
Wholesale price Index
Consumer price index and Index of industrial production
Problems of construction of index numbers
Inflation and index numbers.
Methods of Construction of Index Number, Cost of Living Index Numbers,
Choice of base for Computing Index Numbers, Base Shifting.
Some Mathematical tools used in Economics: Equation of a line, slope of a line, slope of a curve.
Correlation & Regression Analysis:
Small sample test-T-test, f-test and chi-square test.
Data processing-elements, data entry, data processing and computer applications.
Money, Banking and Government Budget:
(i) Money-Meaning, Evolution and Functions. Supply of money-Currency held by the public and
net demand deposits held by commercial banks. Money creation by the commercial banking
system.
(ii) Central Bank and Commercial Banks -Meaning and Functions
(iii) Digital Currency and Digital Payments: Meaning, Characteristics and types.
(iv) E-Banking: Meaning, Importance and Types of E-Banking Services.
(v) Government Budget- Meaning Components and Classification of Government Budget.
(vi) Classification of Expenditure-Revenue and Capital, Plan and Non-Plan and Developmental
and Non-Developmental.
(vii) Revenue Deficit, Fiscal Deficit and Primary Deficit; Meaning and Implications; Measures to
correct different Deficits. Fiscal Policy and its role.
Punjab Lecturer Commerce (Paper 2) Exam Pattern 2026
Duration : 150 Minutes
| S.No | Subject | No.of Question | Marks |
| 1. | Commerce | 150 | 150 |
| Total | 150 | 150 |
Exam Date : 19th, 20th, 26th, and 27th September 2026
Starting Date of Application Form : 01st July 2026
Last Date of Application Form : 31st July 2026
Total Post: 98
Punjab Lecturer Commerce (Paper 2) Exam Free Online Test Series
Crack Punjab Lecturer Commerce (Paper 2) exam 2026 with the help of Online Test Series or Free Mock Test. Every Sample Paper in PERB Lecturer Exam has a designated weightage so do not miss out any Paper. Preprare and Practice Mock for Punjab Lecturer exam and check your test scores.
Punjab Lecturer Commerce Exam Free Online Question Bank
Punjab Lecturer Commerce question answer with solutions are available in Hindi & English. Join MCQ, Important Questions, Question Bank, questions and answers for Free Punjab Lecturer Commerce exam preparation.
1
Punjab Lecturer Commerce (Paper 2) Exam - English150 questions • 150 mins • 150 marks
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FAQs
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