OPSC Junior Lecturer Syllabus for Commerce & Exam Pattern


OPSC Junior Lecturer Syllabus for Commerce & Exam Pattern is described here. Any person who want to became a Commerce Lecturer in any Government College of Odisha has to qualify the OPSC Junior Lecturer Examination or OES (Higher Secondary Branch) Examination. This OPSC Junior Lecturer in Commerce examination is conducted by OPSC. The exam has FOUR papers, out of which TWO papers are purely Commerce Papers and other two are General English, General Knowledge Paper. Full mark of the examination is 500 Marks. The details exam pattern and mark distribution is described below. If you are preparing for the Junior Lecturer for Commerce branch then download the commerce subject syllabus and prepare accordingly.

Junior Lecturer Commerce Exam Pattern :

The mark distribution is shown below. If you want to see the General Knowledge and General English Syllabus then click Here.

Scheme of Exam

1. General Knowledge : 50 Marks

2. General English : 50 Marks

3. Commerce Paper-I : 200 Marks

4. Commerce Paper-II : 200 Marks.

            Total : 500 Marks

OPSC Junior Lecturer Syllabus for Commerce 


Unit I : Business Environment

Meaning and Elements of Business Environment; Economic Environment; Economic Planning; Competition Policy; Consumer Protection; Environment Protection; Liberalization, Privatization and Globalization; Industrial Policy; Industrial Growth.

Unit II : Financial Accounting
Accounting and Financial Accounting, Generally Accepted Accounting Principles (GAAP); Accounting Standards; Accounting Equation and Financial Transactions; Books of Accounts; Bank Reconciliation Statement (BRS); Trial Balance & Errors; Financial Statements and their Analysis (Income Statement, Balance Sheet and Cash Flow Statement); Annual Financial Reports of a Company; Consignment
and Joint Venture.

Unit III : Cost and Management Accounting

Cost Accounting and Management Accounting; Cost Classification, Analysis and Control; Statement of Costs; Methods of Costing (Job and Process Costing); Marginal Costing, Break-even Analysis and C-V-P Analysis; Activity Based Costing; Budgetary Control System and Variance Analysis; Responsibility Accounting and Segment Performance Analysis; Human Resources Accounting.

Unit IV : Business Studies

Forms of Business; Channels of Distribution; Business Risks and Insurance; Commercial Banks; Principles of Management, Scientific Management & Management Functions; Recruitment & Selection; Training & Development; Marketing Mix; Financial Planning; Fixed & Working Capital.


Unit I : Business Statistics

Data Sources & Tabulation and Analysis; Sampling, Need, Errors & Methods of Sampling; Analysis & Interpretation of Data; Measures of Central Tendency; Measures of Dispersion; Correlation & Regression; Hypothesis Testing; T-Test, F-Test, Z-Test & Chi-Square Test.

Unit II : Business Mathematics

Stock & Shares; Profit & Loss; Invoicing & Discounting of Bills of Exchange; Logarithms; Annuities & Interest Rates; Simple & Compound Interest; Set Theory and Functions; Matrices & Determinants; Differentiation & Integration; Permutation and Combination.

Unit III : Business Management & Entrepreneurship 

Planning – Objective, Strategies, Planning Process, Decision Making; Organizing; Organizational Structure; Formal & Informal Organizations; Staffing; Motivation; Leadership; Communication; Controlling. Types of Entrepreneurs; Ownership Structure; Selection of an Appropriate Form of Ownership Structure; Factors affecting Entrepreneurial Growth; Institutional Support to Entrepreneur; Developing Entrepreneurial Competencies; Entrepreneurship Development Programmes; Venture Capital;

Unit IV : Business Regulatory Framework & Financial Services

Indian Contract Act, 1872; Sales of Goods Act, 1930; Special Contract Act – Indemnity & Guarantee, Bailment & Pledge, Contract of Agency; Partnership Act, 1932. Importance of Banking in Business; Reserve Bank of India; NABARD & Rural Banking; E-banking; Development Banking; Financial System in India; Nature & Scope of Financial Services; Merchant Banking; Leasing & Hire Purchase; Credit Rating; Credit & Debit Cards.

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