UPHESC Assistant Professor Commerce Syllabus 2026

UPHESC Assistant Professor Commerce Syllabus

The written exam has two parts: General Knowledge (30 questions, the same for all subjects) and Commerce (90 questions). Both syllabi below are the official ones of the Uttar Pradesh Education Service Selection Commission, Prayagraj.

Part 1: General Knowledge (30 questions, 90 marks)

Compulsory for all disciplines. Download PDF (0.3 MB)

Unit 1: Current Affairs

• Major events and current affairs: national and international
• Personalities in news
• Sports news
• Current research in the field of science

Unit 2: Teaching and Research Aptitude

• Teaching: nature, objectives, need, methods, evaluation and factors affecting teaching
• Research: meaning and methods
• Data: source, collection and analysis
• Role of UGC in qualitative development in higher education

Unit 3: Information and Communication Technology (ICT)

• ICT: meaning, advantages and disadvantages
• Basics of internet and e-mailing
• General abbreviations and terminology

Unit 4: People and Environment

• People and environment interaction
• Environmental degradation: causes and solutions
• National and international efforts for a better environment
• Environmental control

Unit 5: Indian History and Geography

• Salient features of Indian culture
• Indian National Movement (1857–1950)
• Origin of the universe and the solar system
• Indian geography (general)

Unit 6: Indian Constitution and Economy

• Preamble, Fundamental Rights and Directive Principles
• Indian political system: legislature, executive and judiciary
• Election Commission and Public Service Commission
• Population, poverty, unemployment; planning and development; income tax
• Agriculture, industry, trade; money, currency, banking and capital market

Part 2: Commerce (subject code 68) – 90 questions, 270 marks

The Commerce paper is at post-graduate (Master's) level. The complete official syllabus is below. Download Commerce syllabus PDF (1.3 MB)

Unit 1: Business Environment and International Business

Concepts and elements of Business Environment: Economic environment- Economic systems, Economic policies (Monetary and fiscal policies); Political environment- Role of government in business; Legal environment- Consumer Protection Act, Corporate Social Responsibility (CSR), Policy Environment : Third generation reforms, Industrial policy and implementation. Industrial growth and structural changes.

Scope and importance of International Business; Theories of international trade; Tariff and non-tariff barriers; India's foreign trade policy, Foreign direct investment (FDI) and Foreign portfolio investment (FPI), Balance of payments (BOP): Importance and components of BOP, Regional Economic Integration: Trade creation and diversion effects; Regional Trade Agreements: European Union (EU), ASEAN, SAARC, G20, BRICS, NAFTA, International Economic institutions: IMF, World Bank, ADB, UNCTAD, World Trade Organisation (WTO): Functions and objectives of WTO.

Unit 2: Accounting

Basic accounting principles; concepts and postulates, Partnership Accounts: Admission, Dissolution and Insolvency of partnership firms, Corporate Accounting: Issue, forfeiture and reissue of shares; Liquidation of companies; Hire purchase & installment accounting, Holding company accounts, Cost and Management Accounting: Marginal costing and Break-even analysis; Standard costing; Budgetary control; Process costing; Activity Based Costing (ABC); Financial Statements Analysis: Ratio analysis; Funds flow Analysis; Cash flow analysis, Human Resources Accounting; Inflation Accounting; Environmental Accounting, Indian Accounting Standards and IFRS, Responsibility Accounting.

Unit 3: Business Economics

Meaning and scope of business economics, Objectives of business firms, Demand analysis: Law of demand; Elasticity of demand and its measurement; Consumer behavior: Utility analysis; Indifference curve analysis, Revealed preference theory, Law of returns : Law of Returns to Scale, Theory of cost: Short-run and long-run cost curves, Price determination under different market forms: Perfect competition; Monopolistic competition; Oligopoly- Price leadership model; Duopoly, Monopoly; Price discrimination, Pricing strategies: Price skimming; Price penetration; Peak load pricing, pioneer pricing.

Unit 4: Business Finance

Scope and sources of finance; Cost of capital and time value of money, Capital structure, Leverages- Operating, Financial & Combined Leverages, EBIT- EPS Analysis, Capital budgeting decisions: Working capital management; Dividend decision: Theories and policies, Risk and return analysis; Foreign exchange market; Exchange rate risk and hedging techniques, International financial markets and instruments: Euro currency; GDRs; ADRs, International arbitrage; Portfolio management- CAPM, APT; Derivatives-future and option.

Unit 5: Business Statistics and Research Methods

Measures of central tendency, Measures of dispersion, Measures of skewness, Correlation and regression of two variables, Association of attributes, Probability distributions: Binomial, poisson and normal distributions, Research: Concept and types; Research designs, Data: Collection and classification of data, Sampling and estimation: Concepts; Methods of sampling - probability and non-probability methods; Sampling distribution; Central limit theorem; Standard error; Statistical estimation, Hypothesis testing: z-test; t-test; ANOVA; Chi-square test.

Unit 6: Business Management and Human Resource Management

Principles and functions of management, Planning – Objectives, Planning process and decision making, Organization structure: Formal and informal organizations; Span of control, Responsibility and authority: Delegation of authority and decentralization, Directing, Motivation and leadership: Concept and theories, Controlling, PERT and CPM and business ethics,

Human resource management: Concept, role and functions of HRM; Human resource planning; Recruitment and selection; Training and development; Compensation management: Job evaluation; Incentives and fringe benefits, Performance appraisal including 360 degree performance appraisal, Collective bargaining and workers' participation in management, Personality: Perception; Attitudes; Emotions; Group dynamics; Power and politics; Conflict and negotiation; Stress management, Organizational Culture: Organizational development and organizational change

Unit 7: Banking and Financial Institutions

Types of banks: Commercial banks; Regional Rural Banks (RRBs); Foreign banks; Cooperative banks, Reserve Bank of India: Functions; Role and monetary policy management, Basel norms; Risk management; NPA management, Financial markets: Money market; Capital market; Government securities market, Financial Institutions: Non-Banking Financial Companies (NBFCs); Mutual Funds; Financial Regulators in India, financial inclusion, Digitisation of banking and other financial services: Internet banking; mobile banking; Digital payments systems

Unit 8: Marketing Management

Marketing: Concept and approaches; Marketing channels; Marketing mix; Strategic marketing planning; Market segmentation, targeting and positioning, Product decisions: Concept; Product line; Product mix decisions; Product life cycle; New product development, Pricing decisions: Factors affecting price determination; Pricing policies and strategies, Promotion decisions: Role of promotion in marketing; Promotion methods - Advertising; Personal selling; Publicity; Sales promotion tools and techniques; Promotion mix, Distribution decisions: Channels of distribution; Channel management, Consumer Behaviour; Consumer buying process; factors influencing consumer buying decisions, Service marketing, Trends in marketing: Social marketing; Online marketing; Green marketing; Direct marketing; Rural marketing; CRM, Retailing & SERVQUL.

Unit 9: Legal Aspects of Business

Indian Contract Act, 1872: Elements of a valid contract; Capacity of parties; Free consent; Discharge of a contract; Breach of contract and remedies against breach; Quasi contracts; Special contracts: Contracts of indemnity and guarantee; contracts of bailment and pledge; Contracts of agency, Sale of Goods Act, 1930: Sale and agreement to sell; Doctrine of Caveat Emptor; Rights of unpaid seller and rights of buyer, Negotiable Instruments Act, 1881: Types of negotiable instruments; Negotiation and assignment; Dishonour and discharge of negotiable instruments, Partnership Act 1932-admission, sharing of profit, minor inclusion, insolvency of partner & dissolution of partnership firms, The Companies Act, 2013: Nature and kinds of companies; Company formation; Management, meetings and winding up of a joint stock company, Limited Liability Partnership: Structure and procedure of formation of LLP in India, The Competition Act, 2002: Objectives and main provisions, The Information Technology Act, 2000: Objectives and main provisions; Cyber crimes and penalties, Intellectual Property Rights (IPRs) : Patents, trademarks and copyrights.

Unit 10: Income-tax and Corporate Tax Planning

Income-tax: Basic concepts; Residential status and tax incidence; Exempted incomes; Agricultural income; Computation of taxable income under various heads; Deductions from Gross total income; Corporate Tax Planning: Concepts and significance of corporate tax planning; Tax avoidance versus tax evasion; Techniques of corporate tax planning; Tax considerations in specific business situations: Make or buy decisions; Own or lease an asset; Retain; Renewal or replacement of asset; Shut down or continue operations, Deduction and collection of tax at source; Advance payment of tax; Goods and Services Tax (GST): Objectives and main provisions; Benefits of GST; Implementation mechanism; Working of dual GST

How to prepare

• Match the official Commerce syllabus unit by unit with your Master's notes and mark weak units first.
• Solve previous UPHESC/UPESSC Assistant Professor Commerce papers (Advt 51 re-exam of April 2026 is the most recent).
• Do not leave GK for the end: Teaching and Research Aptitude and ICT are scoring units of the GK paper.
• Practise MCQs under time limits because of negative marking (-1 per wrong answer).

Syllabus PDFs of all 43 subjects are on UPHESC Assistant Professor.