Get CBSE Class 12 Commerce Syllabus and Subjects

CBSE offers three major streams for the Class 12 students, including Science, Commerce, and Arts. Every year CBSE releases the syllabus for all the streams. Commerce which covers a significant percentage of the students has five subjects. CBSE releases the syllabus for all these five subjects on the official site. Personal loan in UAE 4000 salary

The commerce students can visit the online site of CBSE or can directly get the Class 12 commerce syllabus from this article. Since the syllabus plays a significant role in preparing, students must check it along with the CBSE class 12 date sheet.

Class 12 Commerce Subjects

In class 12 Commerce, there are altogether five subjects. Among these five subjects, four are compulsory subjects, and one is an optional subject. In the compulsory four subjects, we will not get the choice to select the subjects. But in the optional subjects, the students can choose the subjects from the list of optional subjects.

The compulsory subject includes Accountancy, Business Studies, Economics, and English. On the other hand, the subjects included in optional subjects are Mathematics, Physical Education, Informatics Practices, Legal Studies, Entrepreneurship, etc. Students can choose any optional subject for commerce. Let us understand the principal aim and objective of each of the CBSE class 11 subjects.


Accountancy is the core subject or says the heart of Commerce course. This is the subject from which you develop your mind in commerce. In class 12 Commerce, students generally learn to understand the recordings of business transactions and their management. Also, they get closer to the financial statements and the bills. In maximum fields of commerce, accountancy plays a preeminent role. Even company accounts and the analysis of the financial statements can be a great opportunity after class 12.

Students must pay attention to some important topics of Accountancy, such as Receipt and payment accounts, Income and Expenditure accounts, balance sheets, and partnership accounting.

Business Studies

The following primary subject of the Commerce stream in Class 12 CBSE is Business Studies, which is related to business from top to bottom. This section accounts for essential concepts such as business management, principles of management, etc. In this subject, you also learn about the functions, principles, project work, etc., of the Business. Moreover, the students will also go through important topics such as planning, directing, controlling, business finance and marketing, etc.


Economics is another special body organ of the Class 12 CBSE Commerce stream. Here you learn about Indian Economics and other economics and their functions. The topics of Class 12 Economics cover majorly two types of economics, micro and macro.

The topics from microeconomics in this subject cover the significant introduction of the economy and its activities. Moreover, the micro is about the production and cost and the theory of the consumer market. On the other hand, macroeconomics is all about the national income accounting, money, banking, government budget, international trade, etc.


English is a compulsory subject for all the streams of Class 12 for being a universal language. This subject has great importance in the commerce field for helping you to communicate in a professional and common language. The topics majorly covered in English are Reading Comprehension, Writing and Grammar, and literature.

Optional 12th Commerce Subjects List

After the four compulsory subjects, the class 12 students get the option to choose their optional subject. In the list of optional subjects, students will find the subjects such as Mathematics, legal studies, entrepreneurship, IP, etc.

Class 12 Commerce Syllabus

Mow, let us go through the syllabus for all the core subjects of the Commerce stream.

Accountancy Syllabus

  • Part A (Accounting for Not-for-Profit Organizations, Partnership Firms, and Companies)
    • Unit 1. Financial Statements of Not-for-Profit Organizations
    • Unit 2. Accounting for Partnership Firms
    • Unit 3. Accounting for Companies
  • Part B (Financial Statement Analysis)
    • Unit 4. Analysis of Financial Statements
    • Unit 5. Cash Flow Statement

Business Studies

  • Part A (Principles and Functions of Management)
    • Nature and Significance of Management
    • Principles of Management
    • Business Environment
    • Planning
    • Organising 
    • Staffing
    • Directing
    • Controlling
  • Part B (Business Finance and Marketing)
    • Financial Management
    • Financial Markets
    • Marketing Management
    • Consumer Protection


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

Class 12 commerce exam pattern

The Class 12 board exams of the commerce stream are conducted in two terms. The first term and the second term are for both 50 marks each. Here we will elaborate both the terms of Class 12 for commerce students.

CBSE Class 12 Term 1 Exam

The term 1 Exam for Class 12 CBSE board students is conducted offline. The questions in the Term 1 exam for Commerce will be MCQ-based, which will be prepared by CBSE. These multiple-choice questions include case-based and assertion reasoning types of MCQs. The total duration of the test will be 90 minutes, and the answers need to be marked on OMR sheets. The students might also get an extra 20 to 15 minutes to read the question paper. Also, in term 1, only 50 per cent of the syllabus from the subject is asked.

CBSE Class 12 Term 2 Exam

Term 2 Exams of Commerce Class 12 CBSE is a subjective type of exam. The entire paper will be for 2 hours. Questions will be based on situation, case, short questions, long questions, etc. The 50 per cent of the syllabus which is left after appearing in the term one exam is asked in the Term 2 examination.


Therefore, here we talked about the major subjects, syllabus, and exam pattern for the class 12 CBSE commerce stream. The students in the commerce stream in Class 12 must follow the major information mentioned over here. So, it is highly requested that the students go through the detailed syllabus, subjects, and exam patterns. Hence, this information can be highly beneficial for the students to cover their syllabus on time and present their best in their exams.

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