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TS Intermediate Commerce Exam Pattern 2025-26 enables the students to do their exam preparations according to the format of the paper. It also helps them create a plan to attempt the exam within three hours. The theory paper will be of 100 marks, and the question paper consists of two parts and is subdivided into sections ranging from A to G. The question paper will have a total of 32 questions, out of which only 20 are to be attempted. Section A will have 3 long answer type questions of 10 marks each, section B will have 6 short answer type questions of 5 marks each, section C will have 8 very short answer type questions of 2 marks each, section D and E will have practical questions of 20 and 10 marks, respectively, section F will have 2 practical and 2 long answer type questions of 5 marks each, and section G will have practical and very short answer type questions of 2 marks each. You can download the TS Intermediate Commerce Sample Paper 2025-26 to get a better understanding of the format of the paper.
With the help of the TS Intermediate Accountancy Exam Pattern 2025-26, students get to know about the weightage of the question paper, the time allowed to attempt the exam, the number of sections, the type of questions asked in each section, the section-wise weightage, the number of questions asked, etc. To learn more about the TS Intermediate Accountancy Blueprint 2025-26, students can read this article.
Also Check: TS Intermediate Time Table 2026
TS Intermediate Commerce Exam Pattern 2025-26
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For the Commerce subject, the curriculum is divided into two parts: one for Accountancy and the other for Commerce. You can check out the units and subtopics included in each unit from the table given below to learn more about the updated exam pattern:
Unit | Subtopics | Periods |
|---|---|---|
Commerce Unit I – Financial Markets & Stock Exchange | Financial Markets: Meaning & Concept; Classification (Money Market, Bond Market, Debt Market, Equity Market, Forex Market, Derivatives, Structured Products). Primary & Secondary Markets; Public Issue (IPO); Money Market Instruments; Debt, Equity & Convertible Instruments; Mutual Funds – Concepts & Objectives. Stock Exchange: Meaning, Significance, Listing, Functions; BSE, NSE, SEBI. Stock Broker – Meaning, Role, Need. | 08 |
Accountancy Unit I – Depreciation | Meaning & Significance; Causes of Depreciation; Methods of Depreciation. Problems on Fixed Installment Method & Diminishing Balance Method with Illustrations & Exercises. | 07 |
Commerce Unit II – Business Services (Banking & Other Services) | Banking Services – Meaning & Definition; Functions; Classification of Banks; E-Banking; ATM; Internet Banking; Types of Deposits; Types of Loans; Types of Payments. | 07 |
Commerce Unit II – Insurance (Business Services) | Insurance: Meaning, Definition, Features, Principles, Functions, Types of Insurance; IRDA. | 02 |
Accountancy Unit II – Consignment Accounts | Meaning & Significance; Differences between Consignment & Sale; Consignment Terminology; Valuation of Unsold Stock; Loss of Stock; Problems on Proforma Invoice Method with Illustrations & Exercises. | 12 |
Commerce Unit III – Entrepreneurship | Meaning of Entrepreneur, Enterprise & Entrepreneurship; Functions of Entrepreneur; Types & Characteristics; Process of Starting a Business; Opportunities in Telangana; Startups – Concept, Prerequisites, Registration, Funding; Case Studies. | 12 |
Accountancy Unit III – Not-for-Profit Organisations (Theory + Basic Accounts) | Meaning; Characteristics; Accounting Records; Capital vs Revenue Expenditure; Capital vs Revenue Receipts; Deferred Revenue Expenditure; Receipt vs Income; Payment vs Expenditure; Important Terms (Theory); Preparation of Receipts & Payments Account (Theory + Problems). | 09 |
Accountancy Unit III – NPO Final Accounts (Advanced) | Income & Expenditure Account; Balance Sheet; Final Accounts with Adjustments – Illustrations & Exercises. | 08 |
Commerce Unit IV – Internal & International Trade | Internal Trade – Meaning, Types, Features, Distribution Chain, Producers–Wholesalers–Retailers–Consumers; Retail Types; Special Economic Zones. International Trade – Meaning, Importance, Scope; Benefits; Export & Import Procedures; Export Processing Zones. | 06 + 05 = 11 |
Accountancy Unit IV – Partnership Accounts (Theory) | Meaning & Definition; Features; Partnership Deed; Capital Accounts; Profit & Loss Appropriation; Admission, Retirement, Death; New Ratio, Gaining Ratio, Sacrificing Ratio; Revaluation; Goodwill (Theory). | 06 |
Accountancy Unit IV – Partnership Accounts (Problems) | Capital Accounts (Fixed & Fluctuating); Final Accounts; Admission & Retirement – Problems; Death of Partner – Theory Only. | 23 |
Commerce Unit V – Principles & Functions of Management | Meaning, Definition, Objectives; Nature & Levels; Management vs Administration; Principles of Management. Functions – Planning, Organising, Staffing, Directing, Controlling; POSDCORB. | 08 |
Accountancy Unit V – Computerised Accounting System | Meaning; Features; Advantages & Limitations; Manual vs Computerised Accounting; Types of Accounting Software (Theory Only). | 05 |
Download TS Intermediate Accountancy Syllabus 2025-26
Make sure to download the exam pattern from the official website to understand the curriculum in detail. Do not forget to learn both the parts that are Commerce and Accountancy simultaneously to perform your best.
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FAQs
There are seven sections (Sections A to G) in the TS Intermediate Commerce Exam 2025-26.
Five (5) long-answer type questions are asked, of which the students have to attempt three questions in Section A of the exam as per the TS Intermediate Commerce Exam Pattern 2025-26.
Section D of the question paper consists of only one practical question of 20 marks as per the TS Intermediate Commerce Exam Pattern 2025-26. There is no choice given to students in this section.
The weightage of the Accountancy exam is 100 marks as per the TS Intermediate Commerce Exam Pattern 2025-26.
A total of thirty-two questions are asked in the exam out of which a student needs to attempt twenty questions as per TS Intermediate Commerce Exam Pattern 2025-26.
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