The WB SET Commerce Previous Years' Question Papers can help you hone time management skills, accuracy, understanding the exam difficulty level, etc. Download WB SET Commerce previous years' question paper PDFs from this page.
WB SET Commerce previous years’ question papers PDF are a helpful resource for exam preparation. Solving the WB SET Commerce previous years’ question papers assists aspirants in getting a good idea about the exam difficulty level, types of questions in the exam, topic-wise weightage, etc. Practising from the previous years' question papers will also help the candidates in honing their time management skills, accuracy, etc. They can find the PDFs of the WB SET Commerce previous year from the official website of the West Bengal College Service Commission, and also on this page.
With the WB SET exam not too far away, we advise you to solve as many previous year question papers as possible. The WB SET Commerce previous year question papers will contain questions from a wide range of topics, such as the Business Environment and International Business, Business Finance, Marketing Management, Legal Aspects of Business, etc. This article includes WB SET Commerce Previous Years' Question Papers PDFs along with the detailed description of the syllabus and the exam pattern.
WB SET Commerce Previous Years' Question Papers PDF
The table below includes the links to the previous years’ question paper PDFs of WB SET Commerce:-
The WB SET exam is set to be conducted on December 14, 2025. With the exam getting closer, it is advised that aspirants must make sure to prepare thoroughly with the syllabus. They can find the complete WB SET Commerce syllabus 2025 below:
Syllabus
Topics
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, FEMA; Socio-cultural factors and their influence on business; Corporate Social Responsibility (CSR)
Scope and importance of international business; Globalisation and its drivers; Modes of entry into international business
Theories of international trade; Government intervention in international trade; Tariff and non-tariff barriers; India’s foreign trade policy
Foreign direct investment (FDI) and Foreign portfolio investment (FPI); Types of FDI,
Costs and benefits of FDI to home and host countries; Trends in FDI; India’s FDI policy
Balance of payments (BOP): Importance and components of BOP
Regional Economic Integration: Levels of Regional Economic Integration; Trade creation and diversion effects; Regional Trade Agreements: European Union (EU), ASEAN, SAARC, NAFTA
International Economic institutions: IMF, World Bank, UNCTAD
World Trade Organisation (WTO): Functions and objectives of WTO; Agriculture Agreement; GATS; TRIPS; TRIMS
Accounting and Auditing
Basic accounting principles, concepts, and postulates
Partnership Accounts: Admission, Retirement, Death, Dissolution, and Insolvency of Partnership Firms
Corporate Accounting: Issue, forfeiture, and reissue of shares; Liquidation of companies; Acquisition, merger, amalgamation, and reconstruction of companies
Holding company accounts
Cost and Management Accounting: Marginal costing and Break-even analysis; Standard costing; Budgetary control; Process costing; Activity Based Costing (ABC); Costing for decision-making; Life cycle costing, Target costing, Kaizen costing, and JIT
Human Resources Accounting; Inflation Accounting; Environmental Accounting
Indian Accounting Standards and IFRS
Auditing: Independent financial audit; Vouching; Verification and valuation of assets and liabilities; Audit of financial statements and audit report; Cost audit.
Recent Trends in Auditing: Management audit; Energy audit; Environment audit; Systems audit; Safety audit
Business Economics
Meaning and scope of business economics
Objectives of business firms
Demand analysis: Law of demand; Elasticity of demand and its measurement; Relationship between AR and MR
Capital budgeting decisions: Conventional and scientific techniques of capital budgeting analysis
Working capital management; Dividend decision: Theories and policies
Risk and return analysis; Asset securitisation
International monetary system
Foreign exchange market: Exchange rate risk and hedging techniques
International financial markets and instruments: Euro currency; GDRs; ADRs
International arbitrage; Multinational capital budgeting
Business Statistics and Research Methods
Measures of central tendency
Measures of dispersion
Measures of skewness
Correlation and regression of two variables
Probability: Approaches to probability; Bayes’ theorem
Probability distributions: Binomial, Poisson, and normal distributions
Research: Concept and types; Research designs
Sampling and estimation: Concepts; Methods of sampling - probability and nonprobability methods; Sampling distribution; Central limit theorem; Standard error; Statistical estimation
Hypothesis testing: z-test; t-test; ANOVA; Chi–square test; Mann-Whitney test (Utest); Kruskal-Wallis test (H-test); Rank correlation test
Report writing
Business Management and Human Resource Management
Principles and functions of management, Organisation structure: Formal and informal organisations; Span of control
Responsibility and authority: Delegation of authority and decentralisation
Motivation and leadership: Concept and theories
Corporate governance and business ethics Human resource management: Concept, role, and functions of HRM; Human resource planning; Recruitment and selection; Training and development; Succession planning
Compensation management: Job evaluation; Incentives and fringe benefits
Performance appraisal, including a 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. Organisational Culture: Organisational development and organisational change
Banking and Financial Institutions
Overview of the Indian financial system. Types of banks: Commercial banks; Regional Rural Banks (RRBs); Foreign banks; Cooperative banks
Reserve Bank of India: Functions, Role, and Monetary Policy Management
Financial sector reforms, including financial inclusion
Digitisation of banking and other financial services: Internet banking; mobile banking; Digital payment systems
Insurance: Types of insurance- Life and Non-life insurance; Risk classification and management; Factors limiting the insurability of risk; Re-insurance; Regulatory framework of insurance- IRDA and its role
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
Trends in marketing: Social marketing; Online marketing; Green marketing; Direct marketing; Rural marketing; CRM
Logistics management
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 the unpaid seller and rights of the buyer
Negotiable Instruments Act, 1881: Types of negotiable instruments; Negotiation and assignment; Dishonour and discharge of negotiable instruments
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
The RTI Act, 2005: Objectives and main provisions
Intellectual Property Rights (IPRs): Patents, trademarks, and copyrights; Emerging issues in intellectual property
Goods and Services Tax (GST): Objectives and main provisions; Benefits of GST; Implementation mechanism; Working of dual GST
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; Assessment of Individuals; Clubbing of incomes
International Taxation: Double taxation and its avoidance mechanism; Transfer pricing
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; E-filing of income-tax returns
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