Bihar Board Class 12 Commerce Syllabus 2025-26 includes subjects such as Accountancy, Business Studies, Economics, Mathematics, and others. You can go through the full syllabus here to prepare effectively for the exams.
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Bihar Board Class 12 Commerce Syllabus 2025-26 is available on the official website. Since the syllabus covers a lot of topics, it’s helpful for students to know exactly what’s included so they can plan their studies better. Knowing the syllabus well not only helps you manage your time but also keeps you focused while preparing for the exams. In the commerce stream, each subject, such as Businnes Studies, Economics, Math, Accountancy, etc., carries 100 marks, which include both theory and practical or internal assessment, depending on the subject. This article will take you through the complete Commerce stream syllabus, making it easier for you to organize your studies and do your best in the exams.
Bihar Board Class 12 Commerce Syllabus 2025-26 for Business Studies
If we talk about Business Studies, this exam carries a total of 100 marks, with 80 marks allotted to the theory paper and 20 marks for project work or internal assessment. The main focus of the subject is introducing you to various business strategies used in the business world. The Bihar Board Class 12 Business Studies Syllabus 2025-26 covers all the important topics that prepare students to understand and apply business concepts effectively.| Part | Unit Name |
|---|---|
| Part A |
Principles and Functions of Management
1. Nature and Significance of Management 2. Principles of Management 3. Business Environment 4. Planning 5. Organising 6. Staffing 7. Direction 8. Controlling |
| Part B |
Business Finance and Market
9. Financial Management 10. Financial Market 11. Marketing Management 12. Consumer Protection |
| Part C | Project Work (One) |
Bihar Board Class 12 Commerce Syllabus 2025-26 for Accountancy
The Bihar Board Class 12 Accountancy Syllabus 2025-26 covers the basics of accounting and will tell you the use of them in daily life. It’s designed to help you check both the concepts and their practical applications. If you are checking accounting topics you are at the correct place. Check the table below:
| Units | Topics |
|---|---|
| Introduction to Partnership |
1.1 Meaning and definitions
1.2 The Indian partnership Act 1932 1.3 Methods of capital accounts |
| Partnership Final Accounts | 2.1 Introduction and Necessity of Preparation of Final Accounts. |
| Reconstitution of Partnership |
3.1 Meaning and different ways of reconstitution
3.2 Admission of a partner |
| Dissolution of a Partnership Firm |
4.1 Simple dissolution
4.2 Dissolution under an Insolvency situation |
| Accounts of Not-for-Profit concerns |
5.1 Introduction, meaning, and features of Not for Profit concerns.
5.2 Receipts and Payments Account meaning and features. 5.3 Preparation of Income and Expenditure Account and Balance Sheet |
| Single-entry system |
6.1 Introduction
6.2 Preparation of statements 6.3 Additional information |
| Bill of Exchange (Only Trade Bill) |
7.1 Introduction, Necessity, Meaning, Definition of Bill of Exchange
7.2 Draft/format of Bills, Parties to the Bill of Exchange, Acceptance of Bill, Terms of Bill, Days of Grace, Date of maturity, Due Date, Types of Bill. 7.3 Honouring of Bill, Dishonour of Bill, Noting and Protesting of Bill, Notary Public and Noting Charges 7.4 Accounting Treatment of Bill by the Drawer/Holder and Drawee. |
| Company Accounts Part-I Accounting for shares |
8.1 Share and share capital, Meaning, Nature and Types.
8.2 Accounting for Share Capital 8.3 Accounting treatment of forfeiture and re-issue 8.4 Disclosure of Share capital in the Company's Balance Sheet (Horizontal form) Company Accounts |
| Company Accounts Part-II Accounting for Debentures |
9.1 Debentures
9.2 Issue of debentures for consideration other than cash. |
| Analysis of financial statements |
10.1 Financial Statement Analysis
10.2 Tools for Financial Statement Analysis- meaning of comparative statements, common-size statements, cash flow analysis, and Ratio analysis. 10.3 Accounting Ratios 10.4 Introductions to current ratio, liquid ratio, Gross profit ratio, operating profit ratio, and Net profit ratio. ROI, ROCI |
Bihar Board Class 12 Commerce Syllabus 2025-26 for Economics
If you are checking the Bihar Board Class 12 Economics Syllabus 2025-26 , you should know that this is divided into 2 parts- Macroeconomics and Microeconomics. It covers all the important concepts like economic concepts, theories, and how they apply in real life. Check the table below and focus on it to ace the exam:| PART | UNITS |
|---|---|
| Part A Microeconomics |
1. Introduction to Microeconomics
2. Consumer behaviour 3. Producer Behaviour and Supply 4. Simple Applications of the Tools of Supply and Demand 5. Types of Market and Price Determination |
| PART B Macroeconomics |
6. Introduction to Macroeconomics
7. National Income and Related Aggregates 8. Money and Banking 9. Determination of Income and Employment 10. Government Budget and the Economy 11. Balance of Payments |
Bihar Board Class 12 Commerce Syllabus 2025-26 for Mathematics
If you are the one who is searching for a Math Syllabus in detail, then you are at the correct place. We have provided all the important topics in the table below:| Units | Topics |
|---|---|
| Mathematical logic |
1.1 Statements
1.2 Logical Connectives 1.3 Statement patterns and logical equivalence 1.4 Algebra of statements 1.5 Venn diagrams |
| Matrices |
2.1 Definition and types of matrices
2.2 Algebra of matrices 2.3 Inverse of a matrix 2.4 Solution of equations |
| Continuity | 3.1 Continuity of a function at a point Differentiation |
| Differentiation |
4.1 Derivative of Inverse function
4.2 Logarithmic Differentiation 4.3 Derivative of an Implicit Function 4.4 Derivative of a Parametric Function 4.5 Second Order Derivative |
| Applications of Derivatives |
5.1 Increasing and Decreasing Functions
5.2 Maxima and Minima |
| Indefinite Integration |
6.1 Definition of an integral
6.2 Integral of standard functions 6.3 Rules of Integration 6.4 Methods of Integration 6.5 Integration by parts |
| Definite Integrals |
7.1 Definite Integral
7.2 Properties 7.3 Applications |
With the right study materials and a good understanding of the exam pattern along with the syllabus, you can prepare confidently for the final exam. Any changes in BSEB 12th Commerce Syllabus 2025-25 will also be provided here.
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