Bihar Board Class 12 Commerce Syllabus 2025-26
Check the detailed Bihar Board Class 12 Commerce syllabus for 2025-26, covering subjects like Accountancy, Business Studies, Economics, and more, to help students prepare effectively for exams.
Muskan Verma14 Apr, 2025
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The Bihar School Examination Board (BSEB) has released the Bihar Board Class 12 Commerce syllabus for the academic year 2025-26. Students pursuing Commerce must thoroughly understand the syllabus to plan their studies effectively. A well-structured study plan not only improves time management but also ensures better performance in exams.
The syllabus for Class 12 Commerce under the Bihar Board includes key subjects such as Accountancy, Business Studies, and Economics. Additionally, core subjects like English and optional subjects like Mathematics are integral to the curriculum. Below is a detailed breakdown of the syllabus for each subject, helping students navigate their academic year efficiently.Bihar Board Class 12 Commerce Syllabus
The Bihar Board Class 12 Commerce syllabus includes the following key subjects:- Accountancy
- Business Studies
- Economics
- English/Hindi (Language)
- Mathematics (Optional)
Bihar Board Class 12 Syllabus
2025-26
Bihar Board Class 12 Commerce Syllabus Accountancy
The Accountancy syllabus focuses on advanced accounting principles and the preparation of financial statements. The exam is divided into two parts with a total of 100 marks:
| Bihar Board Class 12 syllabus Accountancy | |
| Unit | Marks |
| Part A: Accounting for Partnership Firms and Companies | |
| Accounting for Partnership Firms | 05 |
| Accounting for Non-for-Profit Organisation | 10 |
| Dissolution of Partnership | 25 |
| Reconstitution of Partnership | 20 |
| Accounting for Share and Debenture Capital | 12 |
| Part B: Financial Statement Analysis | |
| Analysis of Financial Statements | 08 |
| Statement of Changes in Financial Position | 20 |
| Total | 100 |
Bihar Board Class 12 Commerce Syllabus Business Studies
Business Studies explores modern management practices and the business environment. The syllabus is divided into two parts, each focusing on different aspects of management and trade.
| Bihar Board Class 12 Commerce Syllabus Business Studies | ||
| Unit | Topic | Marks |
| Part A: Principles and Functions of Management | ||
| 1 | Nature and Significance of Management | 16 |
| 2 | Principles of Management | |
| 3 | Business Environment | |
| 4 | Planning | 14 |
| 5 | Organising | |
| 6 | Staffing | 20 |
| 7 | Directing | |
| 8 | Controlling | |
| Part B: Business Finance and Marketing | ||
| 9 | Financial Management | 15 |
| 10 | Financial Markets | |
| 11 | Marketing Management | 15 |
| 12 | Consumer Protection | |
| 13 | Project Work | 20 |
| 14 | Total Marks | 100 |
Bihar Board Class 12 Commerce Syllabus Economics (2025-26)
Economics is split into two broad sections: Microeconomics and Macroeconomics, covering critical economic theories and policies.
| Bihar Board Class 12 Commerce Syllabus Economics | |||||
| Units | Topics | Marks | |||
| Part A: Introductory to Microeconomics | |||||
| 1 | Introduction | 04 | |||
| 2 | Consumer Behavior and Demand | 13 | |||
| 3 | Producer Behavior and Supply | 13 | |||
| 4 | Forms of Market and Price Determination | 10 | |||
| 5 | Simple Applications of Tools of Demand and Supply Curves | 10 | |||
| Part B: Introductory to Macroeconomics | |||||
| 1 | National Income and Related Aggregate | 10 | |||
| 2 | Money and Banking | 06 | |||
| 3 | Determination of Income and Employment | 12 | |||
| 4 | Government Budget and the Economy | 06 | |||
| 5 | International Trade | 06 | |||
| 6 | Project Work | 10 | |||
| Total Marks | 100 | ||||
Bihar Board Class 12 Commerce Syllabus Mathematics (Optional)
Mathematics is an optional subject but highly recommended for students aiming to excel in careers that require analytical skills.
| Bihar Board Class 12 Commerce Syllabus Mathematics | |
| Unit | Marks |
| 1. Relations and Functions | 10 |
| 2. Algebra | 13 |
| 3. Calculus | 40 |
| 4. Vector and Three-Dimension Geometry | 18 |
| 5. Linear Programming | 9 |
| 6. Probability | 10 |
| Total Marks | 100 |
Bihar Board Class 12 Syllabus 2025-2026 English
English is a core subject that enhances communication skills. It comprises four sections:
| Bihar Board Class 12 Commerce Syllabus English | |||||
| Sections | Area of Learning | Marks | |||
| A | Reading Comprehensive | 20 | |||
| B | Writing | 16 | |||
| C | Grammar | 20 | |||
| D | Literature | 44 | |||
| Total Marks | 100 | ||||
The Bihar Board Class 12 Commerce Syllabus for 2025-26 provides a robust foundation in business, finance, and economics, ensuring students are well-prepared for future academic and professional endeavors. By thoroughly understanding the syllabus and utilizing recommended study materials, students can excel in their exams and build a strong foundation for higher studies. Understanding the Bihar Board Class 12 Commerce syllabus is the key to academic success. By understanding the syllabus and exam pattern, students can optimize their study strategies and excel in their exams.
| Related Links | |
| Commerce Class 12 | Class 12 Accountancy |
| Class 12 Commerce Syllabus | Class 12 English |
| Class 12 Business Studies | Class 12 Economics |
Bihar Board Class 12 Commerce Syllabus FAQs
Where can I find the official Bihar Board Class 12 Commerce syllabus for 2025-26?
You can access the official Bihar Board Class 12 Commerce syllabus for the academic year 2025-26 on the official BSEB website at biharboardonline.bihar.gov.in.
What are the core subjects included in the Bihar Board Class 12 Commerce syllabus?
The core subjects for Class 12 Commerce under the Bihar Board syllabus include Accountancy, Business Studies, Economics, English or Hindi (Language), and Mathematics (optional but recommended for students pursuing further studies in finance or management).
How is the Class 12 Commerce Accountancy exam structured in Bihar Board?
The Accountancy exam for Class 12 consists of two parts: Financial Accounting-II and Company Accounts & Financial Statement Analysis, totaling 100 marks. There is a 20-mark project work component as well.
Is Mathematics mandatory for students in the Bihar Board Class 12 Commerce stream?
Mathematics is an optional subject in the Bihar Board Class 12 Commerce stream. However, it is strongly recommended for students planning to pursue Chartered Accountancy (CA) or similar courses in the future.
What books should I refer to for studying Business Studies in Bihar Board Class 12?
For Business Studies, it is recommended to refer to books like Business Studies for Class 12 by Sandeep Garg. These books cover all key topics, including management principles, business finance, and marketing strategies, as per the Bihar Board syllabus
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