CBSE Class 12 Commerce Syllabus 2025–26

The CBSE 12th Commerce Syllabus 2025–26 has been officially released by the Central Board of Secondary Education. This CBSE 12th Commerce syllabus provides complete details of subjects, topics, and marks distribution for board exam preparation.

Moreover, the syllabus acts as a planning tool for students, parents, and teachers alike. While students use it to create a structured study plan, teachers rely on it to design lessons effectively. Parents, on the other hand, can better support preparation by understanding the academic expectations.

Therefore, staying updated with the latest CBSE syllabus ensures that students focus only on relevant topics. In simple terms, the syllabus works like a roadmap, guiding learners throughout the academic year and helping them prepare strategically for board examinations.

Students who choose the Commerce stream in Class 12 typically study a combination of core subjects. These subjects are designed to build both conceptual understanding and practical skills.

The major subjects included are:

• Accountancy

• Economics

• Business Studies

• Mathematics

• English Core

Additionally, each subject includes theory examinations along with internal assessment or project work, as prescribed by CBSE guidelines.

Accountancy is one of the most scoring subjects in the Commerce stream. It focuses on strengthening financial understanding and applying accounting concepts to real-life business situations.

For the 2025–26 academic year, the subject carries 80 marks for theory and 20 marks for project work.

Marks Distribution – Accountancy

Part A: Accounting for Not-for-Profit Organizations, Partnership Firms & Companies (60 Marks)

• Financial Statements of Not-for-Profit Organizations – 10 Marks

• Accounting for Partnership Firms – 30 Marks

• Accounting for Companies – 20 Marks

Part B: Financial Statement Analysis (20 Marks)

• Analysis of Financial Statements – 12 Marks

• Cash Flow Statement – 8 Marks

Alternatively, students may opt for:

Part B: Computerized Accounting (20 Marks)

• Computerized Accounting – 20 Marks

Part C: Project Work – 20 Marks

As a result, students should give equal importance to both theory and project work to maximize their scores.

The Economics syllabus places equal emphasis on theoretical knowledge and real-world application. Consequently, students gain a deeper understanding of how economic concepts function in practice.

The paper follows an 80 marks theory + 20 marks project work format.

Marks Distribution – Economics

1.) Part A: Introductory Macroeconomics (40 Marks)

• National Income and Related Aggregates – 10 Marks

• Money and Banking – 6 Marks

• Determination of Income and Employment – 12 Marks

• Government Budget and the Economy – 6 Marks

• Balance of Payments – 6 Marks

2.) Part B: Indian Economic Development (40 Marks)

• Development Experience (1947–90) & Economic Reforms since 1991 – 12 Marks

• Current Challenges Facing the Indian Economy – 22 Marks

• India’s Development Experience: Comparison with Neighbours – 6 Marks

3.) Part C: Project Work – 20 Marks

Therefore, students should allocate sufficient time for both theory revision and project preparation.

Business Studies helps students understand management principles and modern business practices. In contrast to purely numerical subjects, it focuses more on conceptual clarity and application.

The subject includes 80 marks for theory and 20 marks for project work.

Marks Distribution – Business Studies

1.) Part A: Principles and Functions of Management (50 Marks)

• Nature and Significance of Management

• Principles of Management

• Business Environment

• Planning – 14 Marks

• Organising

• Staffing – 20 Marks

• Directing

• Controlling

2.) Part B: Business Finance and Marketing (30 Marks)

• Financial Management – 15 Marks

• Financial Markets

• Marketing Management – 15 Marks

• Consumer Protection

3.)Project Work – 20 Marks

Meanwhile, students are advised to practice case-based questions regularly to strengthen their answers.

Mathematics holds significant importance for Commerce students, especially those planning for competitive exams or higher education in finance and economics.

The exam consists of 80 marks for theory and 20 marks for internal assessment.

Topic-Wise Marks – Mathematics

• Relations and Functions – 8 Marks

• Algebra – 10 Marks

• Calculus – 35 Marks

• Vectors and Three-Dimensional Geometry – 14 Marks

• Linear Programming – 5 Marks

• Probability – 8 Marks

• Internal Assessment – 20 Marks

Hence, regular practice is essential to perform well in this subject.

English Core evaluates language proficiency, comprehension skills, and literary understanding. Overall, the subject carries 100 marks.

Marks Distribution – English Core

1.) Section A: Reading Skills (20 Marks)

• Reading Comprehension

• Case-Based Passage

2.) Section B: Creative Writing Skills (16 Marks)

• Notice Writing

• Invitations and Replies

• Letters

• Article and Report Writing

3.) Section C: Literature (44 Marks)

• Flamingo and Vistas

• Reference to Context

• Short and Long Answer Questions

Internal Assessment (20 Marks)

• Listening Skills – 5 Marks

• Speaking Skills – 5 Marks

• Project Work – 10 Marks

Thus, students should work on all four language skills for balanced performance.

Importance of Class 12 Commerce Syllabus

The Class 12 Commerce syllabus serves as a strong foundation for academic success. It not only outlines what needs to be studied but also clarifies how learning will be assessed.

More importantly, the syllabus:

• Helps students plan structured preparation

• Guides teachers in lesson delivery

• Highlights high-weightage topics

• Encourages regular practice and revision

As a result, students can manage time efficiently and reduce exam stress.

CBSE Class 12 Commerce Syllabus 2025–26 FAQs

1. Where can I download the CBSE Class 12 Commerce syllabus 2025–26?

You can download the official syllabus from the CBSE website (cbse.gov.in). Additionally, many educational platforms provide subject-wise PDF downloads for convenience.

2. How many subjects are there in CBSE Class 12 Commerce?

Generally, students study five core subjects:

• Accountancy

• Economics

• Business Studies

• Mathematics

• English Core

However, optional subjects may vary depending on school policies.

3. Is project work compulsory in Class 12 Commerce?

Yes, project work is mandatory in Accountancy, Economics, and Business Studies. Moreover, it carries 20 marks, making it crucial for overall scoring.

4. Has CBSE changed the Class 12 Commerce syllabus for 2025–26?

CBSE may introduce minor revisions to improve clarity or relevance. Therefore, students should always follow the latest officially released syllabus.

5. How should students prepare using the CBSE Class 12 Commerce syllabus?

Students should:

• Follow unit-wise weightage

• Focus on high-scoring chapters

• Practice previous year questions

• Complete project work early

By doing so, preparation becomes more focused and effective.

Final Conclusion

Overall, the CBSE Class 12 Commerce Syllabus 2025–26 provides a clear framework for smart and result-oriented preparation. When students align their study strategy with the syllabus, scoring well in board exams becomes achievable.

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