CBSE 12 Commerce Syllabus 2025-26: Check CBSE 12th Commerce Subject Wise Syllabus

Unit I

Accounting for Partnership Firms

Unit II

Reconstitution and Dissolution of Partnership Firms

Unit III

Accounting for Companies

Unit IV

Analysis of Financial Statements

Unit V

Cash Flow Statement

Unit IV (Alternative)

Computerised Accounting System

Unit 1: Nature and Significance of Management

- Concept, objectives, importance of management

- Management as science, art, and profession

- Levels of management

- Management functions: planning, organizing, staffing, directing, controlling

- Coordination: concept and importance

Unit 2: Principles of Management

- Principles of management: concept and significance

- Fayol’s principles

- Taylor’s scientific management: principles and techniques

Unit 3: Business Environment

- Concept and importance

- Dimensions: Economic, Social, Technological, Political, Legal

- Demonetization: concept and features

Unit 4: Planning

- Concept, importance, limitations

- Planning process

- Types of plans: Single use and Standing Plans

- Elements: Objectives, Strategy, Policy, Procedure, Method, Rule, Budget, Programme

Unit 5: Organising

- Concept and importance

- Organising process

- Organisation structure: functional and divisional

- Formal and informal organisations

- Delegation: concept, elements, importance

- Decentralisation: concept and importance

Unit 6: Staffing

- Concept and importance

- Staffing as part of HRM

- Staffing process

- Recruitment and selection process

- Training and development: concept, importance

- Methods: on-the-job, off-the-job, vestibule, apprenticeship, internship

Unit 7: Directing

- Concept and importance

- Elements of directing

- Motivation: concept, Maslow’s hierarchy, financial & non-financial incentives

- Leadership: concept and styles (authoritative, democratic, laissez-faire)

- Communication: concept, formal/informal, barriers & how to overcome them

Unit 8: Controlling

- Concept and importance

- Relationship with planning

- Steps in control process

Unit 9: Financial Management

- Concept, role, objectives

- Financial decisions: investment, financing, dividend – meaning & factors

- Financial planning: concept and importance

- Capital structure: concept and influencing factors

- Fixed and working capital: concept and factors

Unit 10: Financial Markets

- Concept of financial markets

- Money market: concept

- Capital market: primary and secondary

- Stock exchange: functions and trading procedure

- SEBI: objectives and functions

Unit 11: Marketing

- Concept, functions, philosophies

- Marketing mix: concept and elements

- Product: branding, labelling, packaging

- Price: concept and determining factors

- Physical distribution: components, channels

- Promotion: advertising, personal selling, sales promotion, public relations

Unit 12: Consumer Protection

- Concept and importance

- Consumer Protection Act, 2019: meaning of consumer, rights, responsibilities

- Filing a complaint

- Redressal machinery

- Remedies

- Role of consumer organizations and NGOs

Unit 1: National Income and Related Aggregates

- What is Macroeconomics?

- Basic Concepts in Macroeconomics

- Circular Flow of Income

- Methods of Calculating National Income

- Aggregates Related to National Income

- Real and Nominal GDP

- GDP Deflator and Welfare

Unit 2: Money and Banking

- Meaning and Functions of Money

- Supply of Money

- Money Creation by Commercial Banks

- Central Bank: Functions and Tools of Monetary Policy

Unit 3: Determination of Income and Employment

- Aggregate Demand and Its Components

- Propensity to Consume and Save

- Short-run Equilibrium Output

- Investment Multiplier

- Full Employment and Unemployment

- Excess and Deficient Demand: Causes and Remedies

Unit 4: Government Budget and the Economy

- Government Budget: Meaning and Objectives

- Classification of Receipts and Expenditure

- Types of Budget

- Measures of Government Deficit

Unit 5: Balance of Payments

- Balance of Payments: Meaning and Components

- Surplus and Deficit

- Foreign Exchange Rate Systems

- Determination of Exchange Rate

- Merits and Demerits of Exchange Rate Systems

Unit 6: Development Experience (1947–90) and Economic Reforms since 1991

- Indian Economy on the Eve of Independence

- Indian Economic System and Planning Goals

- Agriculture: Features, Problems, Policies

- Industry and Foreign Trade

- Economic Reforms since 1991: LPG

- Concepts of Demonetisation and GST

Unit 7: Current Challenges Facing the Indian Economy

- Human Capital Formation

- Rural Development

- Employment: Growth and Issues

- Sustainable Economic Development

Unit 8: Development Experience in India

- Comparison with Pakistan and China

- Issues: Economic Growth, Population, Sectoral Development, Human Development Indicators

Unit 1: Computational Thinking and Programming – 2

Revision of Python topics, Functions, Exception Handling, File handling (Text, Binary, CSV), Data Structures (Stack using list)

Unit 2: Computer Networks

Evolution of networking, Data communication terminologies, Transmission media, Network devices, Network topologies and types, Network protocols, Web services

Unit 3: Database Management

Database concepts, Relational data model, Structured Query Language (SQL), Interface of Python with SQL database

UNIT I: Work, Livelihood and Career

Work, Livelihood and Career

UNIT II: Nutrition, Food Science and Technology

Clinical Nutrition and Dietetics, Public Nutrition and Health, Food Processing and Technology, Food Quality and Food Safety

UNIT III: Human Development and Family Studies

Early Childhood Care and Education, Management of Support Services, Institutions and Programmes for Children, Youth and the Elderly

UNIT IV: Fabric and Apparel

Design for Fabric and Apparel, Fashion Design and Merchandising, Care and Maintenance of Fabrics in Institutions

UNIT V: Resource Management

Hospitality Management, Consumer Education and Protection

UNIT VI: Communication and Extension

Development Communication and Journalism

Unit I: Relations and Functions

Relations and Functions, Inverse Trigonometric Functions

Unit II: Algebra

Matrices, Determinants

Unit III: Calculus

Continuity and Differentiability, Applications of Derivatives, Integrals, Application of the Integrals, Differential Equations

Unit IV: Vectors and 3D Geometry

Vectors, Three-dimensional Geometry

Unit V: Linear Programming Problem

Linear Programming

Unit VI: Probability

Probability