PEDAGOGY OF COMMERCE [Teaching of Commerce]

PEDAGOGY OF COMMERCE [Teaching of Commerce]

PEDAGOGY OF COMMERCE | Teaching of Commerce | Pedagogy of Business Studies and Accounting | Teaching of Accounts and Business Studies

Pedagogy of Commerce or Teaching of Commerce, Accounting,  business studies subject B.Ed, b ed, bed, b-ed, 1st, 2nd,3rd, 4th, 5th, 6th, first, second, third, fourth, fifth, sixth semester year student teachers teaching notes FOR CLASS 11 AND 12, study material, pdf, ppt,book,exam texbook,ebook handmade last minute examination passing marks short and easy to understand notes in English Medium download free


The meaning of the term ‘commerce’ represents that particular domain of knowledge which deals with the concepts, principles, theories, processes, and skill that could be applied in the proper conduct of all tasks and transactions related to commercial activities.

According to Dr. Evelyn Thomas, “commerce is a term that embraces all those functions involved in the making, buying, selling and transport of goods.”


Commerce education is directly concerned with the day to day life of the students.

According to Herrick, “commerce education is that form of instruction that both directly and indirectly prepares the businessman for his calling”.

In Herrick’s view, commerce education is the preparation of a businessman. It includes all types of education which make one person become a great businessman.

Lyon stated commerce education as “Any education which a businessman has and which makes him a better businessman is for him a commerce, no matter whether it was obtained in the walls of a school or not”.

According to the Lyon curriculum for commerce, education is all the activities of businessmen and the ways by which he became a great businessman. To him that education is not restricted to the schools only since the student can even get his education outside the school i.e., from society.

Importance of Commerce Education

  1. The main purpose of commerce education is to provide knowledge about commerce and to prepare the student for vocational competency
  2. Commerce education is useful for the students to understand the various aspects of changing the ownership of goods
  3. Commerce education is aimed at giving adequate knowledge about the wholesale trade, retail, export trade, import trade, and entire-port trade.
  4. It provides some knowledge about the movement of goods etc., Transport, Communication Insurance, Ware-housing, Money, Banking & Finance, and Mercantile Agencies.

Importance of Accountancy Education

  1. The main purpose of teaching Accountancy is to make the students understand the importance of bookkeeping.
  2. This helps the students to know how to prepare and interprets simple financial statements and reports.
  3. It aids the students to understand the posting of business transactions in the various forms of Accounts books such as journals, ledger, and other subsidiaries' books, etc.
  4. The commerce education helps the students to draw conclusions about the financial position of the organizations.

LearningClassesOnline B.Ed Notes


Correlation of Commerce and Accountancy with reference to Economics: These commercial activities complete the full cycle of economic activities. In short, we can say that Economics is the mother of commerce.

Correlation of Commerce and Accountancy with reference to Mathematics: An accountant applies the fundamental arithmetical processes in preparing the accounts. Further in the field of sale tax, income tax, etc. Knowledge of mathematics is essential.

Correlation of Commerce and Accountancy with reference to Geography: The raw materials required for any commercially significant commodity have to be collected from various places and made available in the Centre of production. The availability of such materials is always based upon geographical conditions.

Correlation of Commerce with Business Management:

  • All activities ensuring the free flow of goods from the producer to the consumer are considered as elements of commerce.
  • These include transportation, insurance, and advertising banning warehousing. Etc.
  • Each of these elements demands effective management.
  • The future of any business that involves the production and sale of goods and services depends on efficient management.
  • So, it may be said that there is an inseparable relation between commerce and management.


  1. Practical or Utilitarian value
  2. Social value
  3. Cultural value
  4. Moral value
  5. Disciplinary value
  6. Vocational value


  1. In Banking: Electronic Funds Transfer System (EFTS), Automated Teller Machines (ATMs), Debit Cards, Credit Cards, Core Banking, Tele Banking, and Internet Banking.
  2. In Marketing: E-commerce
  3. In Insurance Sector: Private Companies
  4. In Communication: Fax, Internet, E-Mail, Extranet, Video Conferencing, and Teleconferencing
  5. In Trade: Online Trading


Planning is the basic or primary function of management. In simple words, planning is deciding in advance what to do, when to do it, how to do it and who is to do it.

According to Y.Dror, ‘Planning is the process of preparing a set of decisions for action in future directed at achieving goals by optional means’.


  • The plan determines what will be learned by the students.
  • Planning transforms the available curriculum into activities, assignments, and tasks for students.

The teachers are expected to plan a variety of planning activities. Such planning activities maybe some of the following.

  1. Year (Annual) Plan
  2. Unit (Resources) Plan
  3. Lesson (Daily) Plan


Instructional planning is a process of the teacher using appropriate curricula, instructional strategies, and resources during the planning process to address the diverse needs of students.


After getting the work allotted, the teacher’s first task is to plan for the year’s work. This plan is known as Year Plan.


The planning for a unit is known as the unit plan. If the teacher knows the subject matter of each and every unit very well, he can prepare the unit plan after preparing the year plan.

Some examples for units in Commerce and Accountancy are,

  • Commerce: Trade, Sole trader, partnership firms, Joint Stock Companies, Banking, Insurance
  • Accountancy: Introduction to accounting, Journal, Ledger, Subsidiary books, Trail Balance, Final account, Rectification of Errors.


Stands (1949) define,” Lesson plan is actually a plan of action. It therefore, includes the working philosophy of the teacher, his/her knowledge of philosophy, his/her information about and understanding of his/her pupils, his/her comprehension of the objectives of education, his/her knowledge of the material to be taught, and his/her ability to utilize effective methods”.

The lesson plan is considered as the teachers’ mental and emotional visualization of the classroom experiences. Lesson plans are prepared based on the objectives.

In simple, it provides an opportunity to become an efficient and excellent teacher.

Steps in a Lesson Plan

  1. Introduction
  2. Presentation
  3. Generalization
  4. Application
  5. Recapitulation
  6. Blackboard Summary
  7. Home Assignment

Basic Principles of a Good Lesson Plan

  1. Clarity of Objectives
  2. Knowledge of the Subject
  3. General knowledge of all subjects
  4. Knowledge of the principles and strategies of teaching
  5. Knowledge of student’s Nature
  6. Clarity about previous knowledge
  7. Knowledge of the class level
  8. Division of Units
  9. Use of Material Aids
  10. Flexibility
  11. Time Conscious


Education is chiefly concerned with producing or modifying the patterns of behavior in human beings.

After considerable research and investigation, the eminent Educational Psychologist, Benjamin S. Bloom and his associates of USA have come to the conclusion that educational objectives describing student behavior can be classified into three broad categories or domains and these categories are in hierarchical order.

  1. Cognitive
  2. Affective
  3. Psychomotor


Micro-teaching was introduced in India in 1967. In India, the first book on Microteaching was written by N.L. Dosajh under the Caption ‘Modification of Teacher Behaviour through Micro Teaching (1977).

Micro teaching is a scaled-down sample of teaching in which a teacher teaches a small unit to a small group of 5 to 10 pupils for a small period of 5 to 10 minutes. Such a situation offers a helpful setting for a teacher to acquire new teaching skills and to refine old ones.

D.W. Allen (1966): "Micro Teaching is a scaled down teaching encounter in class size and time".


  1. Skill of Introducing A Lesson
  2. Skill of Reinforcement
  3. Skill of Stimulus Variation
  4. Skill of Explaining
  5. Skill of Illustrating with Examples
  6. Skill of Using Black Board
  7. Skill of Probing Questions


The following are the important qualities for successful commerce and accountancy teacher.

1. Scholarship: This means a sound knowledge of the subject matter.

2. Professional Training: The commerce teacher must have up-to-date knowledge and a thorough understanding of the present banking system, commerce, industry, etc. since he has to teach all these ever-changing aspects to the students.

3. Personality: His personality is the third essential requirement for the commerce teacher to be successful in his profession.

Personality Aspects includes:

  1. Personal appearance
  2. Recognition of the amenities of life
  3. Voice
  4. Good language
  5. Health
  6. Sympathy and Understanding
  7. Sincerity
  8. Fairness
  9. Self-Control
  10. Optimism
  11. Enthusiasm
  12. Patience
  13. Initiative
  14. Adaptability and Resourcefulness
  15. Organizing Ability
  16. Directive Ability

Other Qualities:

  • Good Character
  • Aptitude in the teaching profession
  • Use a variety of effective teaching-learning procedures.
  • Trained by using various techniques
  • Able to develop and use instructional materials
  • Organize subject matter for instructional purposes
  • Appreciate the value of learning
  • Use appropriate equipment and machines
  • Conducting carrier guidance programs
  • Organize and supervise the co-curricular activities


The following are the responsibilities of the commerce teacher:

  1. Character development
  2. Effective teaching and learning
  3. Adjusting individual difference
  4. Classroom management
  5. Evaluation of pupil performance
  6. Curriculum development and implementation
  7. Developing good family and community relationships
  8. Total school effectiveness
  9. Professional growth and ethics


  1. High student low teacher ratio.
  2. Lack of proper infrastructure
  3. Inadequate teaching aids
  4. Untrained and ill-equipped teachers.
  5. It is more content-oriented rather than skill and practice-oriented.
  6. Lack of practical exposure both to the teacher and teaching methods
  7. The content (syllabus) is not up-to-date with the latest scenario
  8. Commerce teacher is a jack of all trades: perhaps he is the only person who is expected to teach all the subjects. Like commerce, banking, entrepreneurship, business management, or sometimes economics as a compulsory subject even if he or she may be interested in accountancy.


The term curriculum is derived from the Latin word "currere" which means path. In this sense curriculum is the path through which the student has to go forward in order to reach the goal envisaged by education.

The curriculum should be considered as a broad-based term encompassing every aspect concerning the study of the course. It is now considered on the totality of experiences to which a pupil is exposed within the boundaries of the school and outside.

Principles of Curriculum Construction

  • The Principle of Child-Centeredness
  • The Principle of Community-Centeredness
  • The Principle of Activity-Centeredness
  • The Principle of Integration
  • Forward-looking Principle
  • Conservative Principle
  • Renewal Principle
  • Creative Principle
  • Motivation Principle
  • Maturity Principle
  • The Principle of Preparation for life
  • The Principle of Elasticity and Flexibility
  • The Principle of Comprehensiveness


  1. To develop in the students an interest in the theory and practice in business, trade, and industry
  2. To acquaint students with the theoretical foundations and practices of organizing, managing, and handling routine operations of a business firm.
  3. To inculcate attitudes and values leading to the integration of business with the social system with a positive approach
  4. To enable the students to apply the principles and functions of management to specific aspects of the business.
  5. To equip the students with essential fundamental knowledge for setting-up, organizing, and handling routine operations of a small-scale factory.
  6. To equip the students with basic information on modern methods of office operations for effectively carrying out paperwork in a business office.
  7. To generate and promote awareness of students in modern techniques of maintaining accounting records with the help of computers.
  8. To enable the students to analyze financial statements and interpret the result for decision making.
  9. To acquaint the students with practice and procedure of determination of cost from the point of its elements.
  10. To create an awareness of the necessity of auditing the detection/rectification of errors/frauds in the process of accounting.


  1. Lecture Method
  2. Demonstration Method
  3. Team Teaching Method
  4. Problem Solving Method
  5. Inductive and Deductive Method
  6. Project Method
  7. Discussion Method
  8. Seminar
  9. Symposium
  10. Workshop
  11. Panel Discussion
  12. Brain Storming
  13. Heuristic Method
  14. Simulation
  15. Role Play
  16. Surveys and Market Studies


  • In the field of any theory subject, it has great significance.
  • Nowadays in Colleges and higher education institutions most of the teachers are using the lecture methods.
  • A competent teacher can make the lecture meaningful and interesting by posing problematic situations and by using interesting and illustrative mediators.


  • The demonstration is a useful instructional method which is employed in teaching Commerce.
  • Demonstration means showing how something is to be done or not be done.
  • Through demonstration, a teacher presents a skill before the students.
  • The student’s role is that of the observer and recorder of information and skills.
  • In a higher secondary class, the commerce teacher can adopt this method related to the development of skill is being taught.


  • Team teaching is one of the most interesting and significant recent development in education.
  • It is an innovation in a school organization in which two or more teachers teach a group of students.
  • The group is benefited from the expertise of different teachers.
David Warwick, “A team teaching is a form of organization, in which individual teachers decide to pool resources, interest and expertise, in order to devise and implement scheme of work suitable to the needs of their pupils and the facilities of their school".


  • Problem-solving is an instructional method or technique whereby the teacher and pupils attempt in a conscious, planned, and purposeful effort to arrive at some explanation or solution to some educationally significant difficulty.
  • It is a planned attack upon a difficulty or perplexity for the purpose of finding a solution.
According to Gates, "a problem exists for an individual when he has a definite goal, he cannot reach by the behavior pattern which he already has available."

Problem-solving is not merely a method of teaching. It is more a method of organization of subject matter in such a way that it can be dealt with through the study of problems.



  • The inductive method makes the students arrive at general conclusions or establish laws through observation of particular and concrete them.
  • Rules discovered are more likely to be grasped well than rules explained.
  • Therefore, the inductive method is more effective in learning.
  • This approach is mainly developmental.
  • It is easy to understand bookkeeping principles because the doubts about how and why of the formula are clarified in the very beginning.
  • It gives an opportunity for active participation for the students in the discovery of a formula.
  • This reduces the dependence on memorization.
  • It is the best method to introduce the new rule.
  • For example, the commerce teacher can teach the way of preparing a trial balance under this method. Instead of explaining the rules for trial balance the teacher can ask the students to prepare a ledger and find out the balances.


  • The deductive method is the opposite of the inductive approach.
  • In this method - the learner proceeds from general to particular, abstract to the concrete, and formula to examples.
  • The pre-constructed formula or definition is told to the students and they are asked to solve or face the new situation with the help of that formula.
  • For example, the teacher can also teach the trail balance by way of this deductive method; instead of asking the students to prepare trial balance by way of an inductive method that is the first ledger then finding the nature of balance and the trail balance.
  • The teacher can first explain the rule for preparing a trial balance.
  • That is all the assets, expenditure and losses come under the debit side of the trial balances.
  • All the liabilities, profits, and receipts come under the credit side of the trial balance.
  • Then he can give a problem and ask them to prepare a trial balance.
  • Here the learner proceeds from the general rule to solve a particular problem.


This method is the direct outcome of John Dewey’s pragmatic philosophy. It is based on the idea that true knowledge is acquired not merely by reading books nor by attending lectures but by purposive planning and doing by the learners themselves for the purpose of handling problematic life situations.

‘Learning by doing’, ‘Learning by living’, ’Problem orientation’, and ‘working in natural settings’ are the four cardinal principles of this method.

Steps in the Project Method

  1. Providing a situation
  2. Choosing and purposing
  3. Planning
  4. Executing the project
  5. Evaluating the project
  6. Recording


A group discussion means an exchange of ideas accompanied by active learning, with all the members of the group participating in it. It is a free discussion regarding a topic by a group.

Mc Bumey and Hance have defined group discussion as, "the co-operative deliberation of problems by persons thinking and conversing together in face to face co-acting in group under the direction of the leader."


  • The seminar technique is usually practicable in higher education programs.
  • In this technique, a person presents a readymade paper or lecture on a specific subject before a group.
  • Nowadays audio-visual aids are also used while presenting the matter.
  • The paper presenter can either be an expert or one of the members of the group.
  • Sometimes, the copies of the paper being presented are distributed to the audience in advance.
  • After the presentation, there is a general discussion in which all participants can participate.
  • Here, the participants get an opportunity to clear their doubts.
Dressel defines the term seminar as, "the structured group discussion that may proceed or follow a formal lecture, often in the form of an essay or a paper presentation".


  • A symposium is a discussion by different speakers on the same topic emphasizing different aspects.
  • Selected speakers present prepared speeches.
  • Generally, the chairman and the speakers discuss the various aspects of a theme in advance and allot to each one a particular aspect so that each speaker limits his presentation to that aspect.


  • The term workshop has been borrowed from 'engineering'.
  • In a workshop, a person has to engage in some productive task to produce something tangible.
  • In an educational workshop also something tangible has to be produced by the participants.
  • The product maybe some equipment, instructional material, an action plan. etc.
According to R.A. Sharma. "Workshop is an assembled group of ten to twenty-five persons who share a common interest or problem. They meet together to improve their individual proficiency to solve a problem or to externalize knowledge and skill of a subject through intensive practical work and discussions."

Objectives of the workshop

  • To develop the psychomotor skill of the learner.
  • To make the subject matter interesting to the student.
  • To motivate the students for a particular topic.
  • To give training to teachers in specific areas.

Panel Discussion

The panel discussion is one of the socialized procedures. This is a procedure in which a small group of persons or pupils discuss the assigned problem creatively among themselves in front of an audience.

Brain Storming

  • Brainstorming is basically an activity designed to promote creativity.
  • It is a form of discussion which enables the group to do collective creative thinking.
  • Brainstorming in the class situation invariably leads to the generation of new ideas and approaches to the study of the topics.
  • This technique is very useful for enhancing the contribution and involvement of students in the teaching-learning processes.

Heuristic Method

  • Under this method, pupils are led to discover the facts for themselves with the help of experiments, apparatus, or books.
  • The method emphasizes the process of the growth of mind by one’s own effort rather than pouring cooked material into empty vessels.


  • Simulation is the presenting of a problem or an event presented in artificially created situations similar to the real one.
  • The presentation is made as near as possible to the real situation or event.
  • A mini working model of an airplane being used in training pilots to learn and practice the working of an aircraft is an example of simulation

Role Play

  • Role-playing is a teaching technique in which students assume an identity other than their own and play the role of others with whom the new identity has been assumed.
  • The role played may be that of a teacher, a parent, a salesman, a manager, a banker, and even inanimate things familiar in the course of interaction with the society.


  • In this method, information is obtained by asking questions to the selected respondents.
  • A commerce teacher can use the market survey as a method of teaching a complex concept or a process involving a variety of ideas.


Educational Technology is concerned with the systematic application of science and technology in the field of education.

Some of the educational technologies that are used in the learning of commerce are:


The learning performed or instruction provided by a teaching machine or programmed textbook is referred to as programmed learning or instruction.


The personalized system of instruction as the name suggests stands for a system of instruction totally personalized or individualized. Here the person or individual who receives instruction is a key figure. He dominates the entire scene of the teaching-learning process


  • An instructional technique based on the two-way interaction of a learner and computer with the objective of human learning and retention is known as Computer Assisted Instruction.
  • Here the computer actually assists the student in the learning process with the help of stored instructional programs designed to serve a variety of purposes such as informing, guiding, and testing the student until a prescribed level of proficiency is reached.


In video conferencing, the resource persons at the teaching end may use mainly television cameras to show demonstrations, activities, discussions, etc. (television-based video conferencing) or may transmit the visuals generated through the computer


An interactive whiteboard is an instructional tool that allows computer images to be displayed onto a board using a digital projector.


Smart classrooms are the classrooms enhanced with technological equipment for the purpose of better learning and teaching.


Web-based education has become a cheaper and superior printed book of the modern era.


  • Social networking has become one of the most important communication tools among people nowadays.
  • The most famous in the world of social networks are Facebook ( and Twitter ( and others.
  • On the whole, one of the biggest assets of each social media tool lies in bringing together students of all ages to help them with all types of assignments, starting with the homework and finishing with different researches.


  • Commerce club or association has started the leadership of the commerce teacher.
  • The commerce teacher should take all possible steps to run the club effectively by gaining adequate support from the administration students and the community.


The main aim of using the community resources is to give equal opportunity to all the students to take part in such activities and to enrich their interest and understanding of the contributions made by other streams to the teaching of commerce.


  1. Commerce Association or Forum
  2. Exhibitions
  3. Debates and competitions
  4. Commerce Magazine
  5. Social service
  6. Vacation work


  • Educational visits to banks, insurance offices, factories, business houses, stock exchange markets, supermarkets, production centers, and exhibitions help students to explore their environment.
  • It helps the teacher to teach lessons with suitable practical examples.
  • Experiences gained by these visits are not easily forgotten.
  • Since it is a practical experience it provides an opportunity to acquire knowledge and understand the subject.
  • It links not only the classroom subject but also provides general education.
  • It provides useful contacts with the real world.


Excursions to industrial Centers:

  • It is very difficult to explain in details about the actual working of various industries in India.
  • Whatever explanations are given by the teachers are theoretical in nature.
  • Students may be taken to the place, where raw materials are kept.
  • They may be shown the various processes through which the raw material passes.
  • Ultimately, they should be shown the finished products.
  • In these processes’ students will actually observe the working of each section.
  • The working of each section should be explained by the person in charge of the section.

The important reason why students should be taken to the factories and other industrial concerns is that they may be able to see the factories and also see how goods are produced from raw materials.

Thus, excursions to industrial centers will benefit students and enrich their experiences about the working of the industries in India.

Excursion to Places of Geographical importance:

  • Excursions to places of Geographical importance should be arranged to explain to students the need and importance of locality and regions of the country.
  • Only by visiting the places of geographical importance, students can have permanent contrived real experiences.


Visits to important industries and big business houses may be arranged at regular intervals.

The students of commerce are able to get real knowledge as to know how the business work, they may be lead to the different sections of the business and should actually watch how the papers of business transactions are actually prepared.

For example,

  • They may see how debit and credit notes are prepared,
  • How the invoice prepared,
  • How the bill of exchange is prepared and
  • How the accounting books maintained in that firm.

Author Remarks:

PEDAGOGY OF COMMERCE Is A Subject Taught In B.Ed And In Some Other Teaching Courses Also. On This Page, You Will Find Teaching of Commerce Short Examination Notes And Downloadable Free PDF Book In English Medium For B.Ed First Year And Second Year and Semester 1, 2, 3, 4, 5, and 6. Here We Have Covered Some of The Main Topics and Important MCQ Questions of Pedagogy of Business Studies and Accounting Which Will Really Help in Your Exam Preparation and Also You Can Make Your Assignment Report and File for BEd Very Easily with The Help of These Notes. These Notes and Free PDF Book on Teaching of Accounts and Business Studies Subject Will Be Helpful for All the Students and Teachers of Any College or University. We Have Also Suggested Some of the Best Reference Books and Study Material PDF for PEDAGOGY OF COMMERCE [Teaching of Commerce] That you can Also Go Through. Students and Teachers Preparing for All The Teaching Exams Like CTET, TET, UPTET, HTET Can Also Learn With The Notes Provided Above.

List of The Topics Covered:

b ed first year pedagogy of commerce

pedagogy of commerce syllabus

pedagogy of commerce and accountancy pdf

pedagogy of commerce mcq

pedagogy of commerce and accountancy pdf in english

b.ed first year pedagogy of commerce

pedagogy of commerce book pdf

pedagogy of commerce pdf

pedagogy of commerce question paper 2018

pedagogy of commerce notes

pedagogy of commerce question paper

tnteu b.ed study material pedagogy of commerce

tnteu pedagogy of commerce and accountancy

content and pedagogy of commerce

teaching of commerce pdf

teaching of commerce book pdf

teaching of commerce j c aggarwal pdf

objectives of teaching commerce

teaching of commerce j c aggarwal pdf download

principles of teaching of commerce

teaching of commerce j.c. aggarwal pdf

teaching of commerce book

teaching of commerce b.ed book

teaching of commerce ppt

teaching of commerce syllabus

types of commercial activities in teaching of commerce

various challenges in teaching of commerce

importance of commercial activities in teaching of commerce

latest trends in teaching of commerce

role of textbook in teaching of commerce

programmes for quality improvement in teaching of commerce

resources in teaching of commerce

micro teaching of commerce

importance of teaching of commerce

teaching methods of commerce

teaching learning resources in teaching of commerce

teaching and learning of commerce

Further References:

Similar Posts


Post a Comment

Please Share your views and suggestions in the comment box

Previous Post Next Post