CBSE Class 12 Commerce Syllabus 2024-25

CBSE Class 12 Commerce Syllabus 2024-25

The Central Board of Secondary Education (CBSE) has released the syllabus for Class 12 Commerce for the academic year 2024-25. This syllabus is crucial for students to plan their studies and prepare effectively for their board exams. Below, you will find the detailed syllabus for key subjects in the Commerce stream, along with options to download the syllabus in PDF format.

Class 12 Commerce Subjects

Here are the subjects available for Class 12 Commerce students under the CBSE curriculum:

Mandatory Subjects

  1. Accountancy
  2. Business Studies
  3. Economics
  4. Mathematics
  5. English

Optional Subjects

  1. Informatics Practices
  2. Physical Education
  3. Entrepreneurship
  4. Legal Studies
  5. Regional Languages
admission open 2025-26

CBSE Class 12 Commerce Syllabus 2024-25

The CBSE Class 12 Commerce syllabus is designed to provide students with a strong foundation in business studies, economics, and accountancy. The curriculum is divided into theory and practical components, with a focus on both theoretical knowledge and practical application.

Accountancy

Theory (80 Marks)

  • Part A: Accounting for Partnership Firms and Companies (60 Marks)
    • Concept of Partnership Firm, Partnership Deed, Profit and Loss Appropriation Account, Goodwill, Retirement, Death, Dissolution of Partnership Firms
    • Share Capital, Debentures, Issue of Shares and Debentures, Forfeiture, Reissue, Redemption of Debentures, Final Accounts of a Company
  • Part B: Financial Statement Analysis (20 Marks)
    • Ratio Analysis, Trend Analysis, Cash Flow Statement (Indirect Method)

Or

  • Part B: Computerized Accounting (20 Marks)
    • Concept, Accounting Packages, Data Entry, Processing, Reports, Advantages, Limitations

Practical Work (20 Marks)

  • Project Work (12 Marks)
    • Project file
  • Viva Voce (8 Marks)
    • Oral examination on the project

Or

  • Practical Work (20 Marks)
    • Practical file (12 Marks)
    • Viva Voce (8 Marks)

Economics

Theory (80 Marks)

  • Part A: Introductory Macroeconomics (40 Marks)
    • National Income and Related Aggregates, Money and Banking, Determination of Income and Employment, Government Budget and the Economy, Balance of Payments
  • Part B: Indian Economic Development (40 Marks)
    • Development Experience (1947-90) and Economic Reforms since 1991, Current Challenges Facing Indian Economy, Development Experience of India – A Comparison with Neighbours

Practical Work (20 Marks)

  • Data collection and analysis on an economic issue

Business Studies

Theory (80 Marks)

  • Part A: Principles and Functions of Management (50 Marks)
    • Nature and Significance of Management, Principles of Management, Business Environment, Planning, Organizing, Staffing, Directing, Controlling
  • Part B: Business Finance and Marketing (30 Marks)
    • Financial Management, Financial Markets, Marketing Management, Consumer Protection

Project Work (20 Marks)

  • Marketing project on a product or service

Mathematics

Theory (80 Marks)

  • Relations and Functions
  • Algebra
  • Calculus
  • Vectors and Three-Dimensional Geometry
  • Linear Programming
  • Probability

Internal Assessment (20 Marks)

English Core

Theory (80 Marks)

  • Reading Comprehension
  • Creative Writing Skills
  • Literature (Flamingo & Vistas)

Internal Assessment (20 Marks)

  • Listening Skills
  • Speaking Skills
  • Project Work
Admission Open 2025-26

Conclusion

Understanding the CBSE Class 12 Commerce Syllabus is crucial for effective exam preparation. By breaking down the syllabus into manageable units and allocating adequate time to each topic, you can develop a strong foundation in the subjects. Remember to practice regularly, seek guidance from teachers or tutors, and stay motivated throughout the academic year.

With consistent effort and a strategic approach, you can achieve success in your Class 12 Commerce exams and pave the way for a promising future.