HTET PGT Commerce Syllabus 2026

Commerce is one of the optional subjects in the HTET PGT (Level 3) exam conducted by the Board of School Education Haryana (BSEH). The Commerce paper has two parts. Business Studies and Principles of Management are based on concepts and theory. Financial Accounting and Company Accounts are based on procedure, where one wrong step can cost the full mark. Together, these two parts make up sixty marks. Read this complete article on HTET PGT Commerce Syllabus 2026 to know more about this exam.

This page gives the complete HTET PGT Commerce Syllabus 2026 topic by topic, along with the ninety marks of common papers that every Level 3 candidate must attempt, and the exam pattern announced by the Board for 2026.

Use this HTET Commerce Syllabus 2026 guide as a single reference for your preparation. It covers every topic listed in the official HTET Syllabus 2026.

HTET PGT Commerce Exam Pattern

Before you look at the topics, it helps to understand how the paper is structured. The HTET PGT exam has 150 multiple choice questions worth 150 marks, to be completed in 2 hours 30 minutes. There is no negative marking, so every question should be attempted. This article on HTET PGT Commerce Syllabus 2026 will help you to understand the exam pattern.

Child Development and Pedagogy: 30 questions, 30 marks
Languages (Hindi 15 and English 15): 30 questions, 30 marks
General Studies (Quantitative Aptitude, Reasoning, Haryana GK): 30 questions, 30 marks
Core Subject – Commerce: 60 questions, 60 marks

Total: 150 questions, 150 marks, 2 hours 30 minutes, no negative marking

Keep this HTET PGT Commerce Syllabus 2026 breakdown handy while you plan your study schedule. All the topics below are taken from the official Board notification.

Part I: Common Subjects (90 Marks)

Every HTET Level 3 candidate, regardless of subject, attempts the same 90 marks of common papers. Most candidates gain or lose the cut-off in this part rather than in the subject paper. Learn about HTET PGT Syllabus by studying this article step by step.

1. Child Development and Pedagogy (30 Marks)

This part checks your understanding of educational psychology and how it applies to teaching senior secondary students.

Child Development: How development is linked to learning; principles of child development; effect of heredity and environment; role of teachers, parents and peers in a child’s growth.
Key Theories: Piaget, Kohlberg and Vygotsky; Freud’s theory of psychosexual development; Erikson’s theory of psychosocial development; Bandura’s social learning theory.
Concepts and Intelligence: Child-centred and progressive education; different views on intelligence; multiple intelligences; language and thought; gender as a social idea, gender roles and their effect on teaching.
Individual Differences: Understanding differences of language, caste, gender, community and religion among learners.
Assessment: Difference between assessment for learning and assessment of learning; school-based assessment; Continuous and Comprehensive Evaluation; framing questions that check readiness, build thinking skills and measure achievement.
Inclusive Education: Understanding children with special needs; teaching learners from weaker or disadvantaged backgrounds; supporting children with learning difficulties; guiding talented and gifted learners.
Learning and Pedagogy: How children think, learn and sometimes struggle in school; the basic teaching and learning process; how children learn on their own; learning as a group activity; treating mistakes as part of learning; the link between emotions, motivation and learning.

2. Languages (30 Marks)

The language paper is divided equally between Hindi and English, 15 marks each. In each and every exam of HTET PTG, language is most important part. Read this section of HTET PGT Commerce Syllabus 2026 to understand that which topics you have to cover for HTET PGT Exams Syllabus.

Hindi (15 Marks): An unseen passage from prose, drama or poetry, followed by questions on comprehension, inference and grammar. Also covers language teaching methods, the role of listening and speaking, a fresh look at grammar teaching, handling a mixed-ability classroom, language errors and disorders, and teaching aids.
English (15 Marks): An unseen prose passage (it may be descriptive, literary, narrative or scientific) with questions on comprehension and grammar. Also covers language teaching principles, textbooks, multimedia material and multilingual classroom resources.

3. General Studies (30 Marks)

This section has three equal parts that test aptitude, reasoning and awareness of the state.

Quantitative Aptitude (10 Marks): Whole numbers, fractions and decimals, percentage, profit and loss, ratio and proportion, time and work, average, basic algebra, geometry of triangles and circles, basic trigonometry, and reading data from pie charts and bar graphs.
Reasoning Ability (10 Marks): Verbal and non-verbal reasoning, analogy, space visualisation, coding-decoding, syllogism, Venn diagrams, pattern folding, embedded figures, and social and emotional intelligence.
Haryana General Knowledge and Awareness (10 Marks): This part carries strong weightage for Haryana GK, covering state history, geography, civics, environment, culture and traditions, along with Haryana Current GK such as recent government schemes and current affairs.

Part II: Core Subject – Commerce (60 Marks)

Questions are drawn from the Class 9 to Class 12 syllabus set by the Education Department of Haryana. However, the difficulty level goes up to post-graduate standard, so familiar topics may be tested in more depth than you expect.

A) Business Studies and Principles of Management

Business, Trade and Commerce: Introduction to business; types of business activities; meaning and causes of business risk.
Forms of Business Organisation: Sole proprietorship; Joint Hindu Family business; partnership; co-operative society; company; choosing the right form of business.
Private, Public and Global Enterprise: Departmental undertaking; statutory corporation; government company; multinational company; public-private partnership.
Business Services: Banking, insurance, postal and telecom services.
Emerging Modes of Business: E-commerce and e-business.
Social Responsibility of Business: Social responsibility and business ethics.
Nature and Significance of Management: Introduction to management; levels of management; functions of management; coordination.
Principles of Management: Taylor’s scientific management; Fayol’s general principles of management.
Business Environment: Meaning and dimensions of business environment; concept of demonetisation.
Planning, Organising and Staffing: Types of plans; organising as a process; organisational structure; delegation and decentralisation; staffing – meaning, recruitment, selection, training and development.
Directing and Controlling: Importance and principles of directing; supervision, motivation, leadership, communication; process of controlling.
Business Finance and Marketing: Financial management and planning; capital structure; fixed and working capital; marketing mix.

B) Financial Accounting and Partnership Accounts

Introduction to Accounting: Meaning of accounting; basic accounting terms.
Theory Base of Accounting: Accounting assumptions; GAAP; basic concepts; systems and basis of accounting; accounting standards; Goods and Services Tax.
Recording of Transactions: Business transactions and source documents; accounting equation; double entry system; journal; ledger; cash book; subsidiary books.
Bank Reconciliation Statement: Preparing it from the cash book and from the pass book.
Trial Balance and Rectification of Errors.
Depreciation, Provisions and Reserves.
Financial Statements: Preparing financial statements with adjustments for a sole proprietorship.
Accounting for Partnership – Basic Concepts: Basics of partnership; special features of partnership accounts; capital accounts; profit distribution; past adjustments; profit guarantee to a partner.
Admission of a Partner: Change in profit sharing ratio; goodwill; new and sacrificing ratio; treatment of goodwill; adjustment of reserves and accumulated profits; revaluation of assets and liabilities; adjustment of capital.
Retirement or Death of a Partner: Amount due to the partner; new and gaining ratio; treatment of goodwill; adjustment of reserves and revaluation; payment of amount due; accounting on death of a partner.
Dissolution of Partnership Firm: Meaning of dissolution; settlement of accounts; accounting treatment.

C) Company Accounts, Computerised Accounting and Trade

Formation of a Company: Stages of formation; documents needed.
Sources of Business Finance: Meaning; owned funds and borrowed funds.
Accounting for Share Capital: Meaning and types of share capital; classes of shares; accounting for issue and forfeiture of shares.
Issue of Debentures: Meaning and types; accounting treatment; terms of issue; interest on debentures; writing off discount or loss on issue.
Financial Statements of a Company: Types of financial statements.
Accounting Ratios: Types, meaning, purpose, benefits and limitations.
Cash Flow Statement: Classification of activities; preparation as per AS-3.
Computerised Accounting System: Use of computers in accounting; features of CAS; types of software; installation; codification of accounts; data entry and checking; adjusting entries; preparing the balance sheet and profit and loss account; need for data security.
Electronic Spreadsheet: Meaning and features; use in bank reconciliation, asset accounting, loan schedules, ratio analysis; presenting data through graphs and charts.
MSME and Entrepreneurship: Meaning of small scale enterprise under the MSMED Act 2006; meaning of entrepreneurship; types of intellectual property rights.
Internal and International Trade: Wholesale and retail trade; GST; introduction to international trade; trade institutions and agreements.
Consumer Protection: Importance of consumer protection; Consumer Protection Act 1986 (amended in 2019).

Subject-Related Pedagogy

The Commerce paper also includes questions on how the subject is taught: teaching methods and strategies, teaching aids, curriculum planning, activity-based learning, and assessment methods suited to senior secondary students.

How to Prepare for HTET Commerce Syllabus 2026

Start with the common 90 marks first. These topics stay almost the same every year and are the quickest marks to secure.
Study the core syllabus in the order given above (A, B, then C). It roughly follows the Class 9-10, Class 11 and Class 12 progression.
Read your NCERT and Haryana Board textbooks first, then move to post-graduate level books for extra depth.
Practise previous year HTET Level 3 papers to get familiar with the question style and manage your time.
Since there is no negative marking, practise attempting all 150 questions within 2 hours 30 minutes.
Revise Haryana GK and Haryana Current GK regularly, since this topic is scored along with reasoning and aptitude in the General Studies section.

Official Notification

Always check the HTET PGT Commerce Syllabus 2026 against the Board’s official notification before finalising your study plan. The syllabus is issued by the Board of School Education Haryana (BSEH).

You can visit the official BSEH website or read the HTET information bulletin (PDF) for complete details.

This HTET PGT Commerce Syllabus 2026 page will be updated whenever the Board of School Education Haryana (BSEH) revises the syllabus or issues a new notification. Along with Commerce, keep revising Haryana GK, Haryana Current GK, reasoning, quantitative aptitude and the language sections, since all of these carry equal weight in the final HTET Syllabus 2026 result.

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HTET PGT Commerce Syllabus 2026 – ULTIMATE TOPIC-wise GUIDE FREE