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CBSE Class 12 Commerce Syllabus 2025-26

Accountancy (055)  |  Business Studies (054)  |  Economics (030)

CBSE Class 12 Commerce students take three core subjects — Accountancy, Business Studies and Economics — each carrying 80 theory marks and 20 project marks. This page covers the unit-wise structure for all three, based on the official CBSE curriculum for the 2025-26 session.

Accountancy (Subject Code 055)

Theory: 80 marks, 3 hours  |  Project: 20 marks

Part A: Accounting for Partnership Firms and Companies

60 marks
  • Unit 1: Accounting for Partnership Firms — 36 marks
  • Unit 2: Accounting for Companies — 24 marks

Part B: Financial Statement Analysis (or Computerised Accounting)

20 marks
  • Unit 3: Analysis of Financial Statements — 12 marks
  • Unit 4: Cash Flow Statement — 8 marks

Project Work

20 marks

Prescribed books: Accountancy — I, Class XII, NCERT, Accountancy — II, Class XII, NCERT.

Business Studies (Subject Code 054)

Theory: 80 marks, 3 hours  |  Project: 20 marks

Part A: Principles and Functions of Management

50 marks
  • Unit 1-3: Nature and Significance of Management, Principles of Management, Business Environment
  • Unit 4-5: Planning, Organising
  • Unit 6-8: Staffing, Directing, Controlling

Part B: Business Finance and Marketing

30 marks
  • Unit 9: Financial Management — 15 marks
  • Unit 10-11: Financial Markets, Marketing Management
  • Unit 12: Consumer Protection

Project Work

20 marks

Prescribed books: Business Studies — Part I, Class XII, NCERT, Business Studies — Part II, Class XII, NCERT.

Economics (Subject Code 030)

Theory: 80 marks, 3 hours  |  Project: 20 marks

Part A: Introductory Macroeconomics

40 marks
  • Unit 1: National Income and Related Aggregates — 10 marks
  • Unit 2: Money and Banking — 6 marks
  • Unit 3: Determination of Income and Employment — 12 marks
  • Unit 4: Government Budget and the Economy — 6 marks
  • Unit 5: Balance of Payments — 6 marks

Part B: Indian Economic Development

40 marks
  • Unit 6: Development Experience (1947-90) and Economic Reforms since 1991 — 12 marks
  • Unit 7: Current Challenges Facing the Indian Economy — 20 marks
  • Unit 8: Development Experience of India — A Comparison with Neighbours — 8 marks

Project Work

20 marks

Prescribed books: Introductory Macroeconomics, Class XII, NCERT, Indian Economic Development, Class XII, NCERT.

Note: Business Studies unit-level mark splits above reflect the official CBSE grouping where several consecutive units share one combined mark allocation (shown as a range, e.g. "Units 1-3") rather than a single unit each — this matches how CBSE's own curriculum document presents it. This page is published for informational purposes only. Learnizo is not responsible for any differences from the official board syllabus, and marks reflect the 2025-26 session (the most recently published official curriculum at the time of writing) — always verify with CBSE's official curriculum documents at cbseacademic.nic.in before making academic decisions.

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Frequently Asked Questions

What is the CBSE subject code for Class 12 Accountancy, Business Studies and Economics?▾

Accountancy is subject code 055, Business Studies is subject code 054, and Economics is subject code 030 for CBSE Class 12.

What are the units in CBSE Class 12 Accountancy?▾

Part A (60 marks) covers Accounting for Partnership Firms (36 marks) and Accounting for Companies (24 marks). Part B (20 marks) covers Analysis of Financial Statements (12 marks) and Cash Flow Statement (8 marks) — schools may offer Computerised Accounting (20 marks) instead of Part B. Project work carries 20 marks.

What are the units in CBSE Class 12 Business Studies?▾

Part A, Principles and Functions of Management (50 marks), covers Nature and Significance of Management, Principles of Management, Business Environment, Planning, Organising, Staffing, Directing and Controlling. Part B, Business Finance and Marketing (30 marks), covers Financial Management, Financial Markets, Marketing Management and Consumer Protection. Project work carries 20 marks.

What are the units in CBSE Class 12 Economics?▾

Part A, Introductory Macroeconomics (40 marks), covers National Income, Money and Banking, Determination of Income and Employment, Government Budget and the Economy, and Balance of Payments. Part B, Indian Economic Development (40 marks), covers Development Experience since 1947, Current Challenges facing the Indian Economy, and a comparison with neighbouring countries. Project work carries 20 marks.

What is the marks distribution for CBSE Class 12 Commerce subjects?▾

All three core Commerce subjects — Accountancy, Business Studies and Economics — follow the same 80 (theory) + 20 (project) = 100 marks structure, with a 3-hour theory exam.

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