CBSE Class 12 Commerce Syllabus 2026-27, Subject and Topics
Mridula Sharma2 Sept, 2026
The Central Board of Secondary Education (CBSE) provides the curriculum for students studying in Classes XI and XII. For the academic year 2026-27, CBSE has published the subject-wise Senior Secondary curriculum. Students preparing for the CBSE Class 12 Commerce syllabus can use the official curriculum to understand the prescribed topics, marks distribution and assessment requirements for their selected subjects.
CBSE Class 12 Commerce Syllabus 2026-27
The Central Board of Secondary Education has provided the detailed syllabus for Class 12 Commerce subjects for the academic year 2026-27. Students studying Commerce-related subjects can refer to the syllabus for Accountancy, Business Studies, Economics, Mathematics and English Core.
The exact subject combination may vary according to the subjects selected by students and the options available at their school. CBSE lists Accountancy, Business Studies, Economics and Mathematics among its Senior Secondary Academic Electives, while English Core is included under Languages.
CBSE Class 12 Accountancy Syllabus 2026-27
Check the updated Class 12 Accountancy syllabus, which carries 80 marks for theory and 20 marks for project work. The syllabus is divided into Accounting for Partnership Firms and Companies, Financial Statement Analysis or Computerized Accounting, and project work.
CBSE Class 12 Accountancy Syllabus 2026-27
Download the CBSE Class 12 Accountancy Syllabus 2026-27 PDF
| Class 12 Commerce Syllabus 2026-27 for Accountancy | |
| Units | Marks |
| Part A Accounting for Partnership Firms and Companies | Total - 60 |
| Unit 1. Accounting for Partnership Firms | 36 |
| Unit 2. Accounting for Companies | 24 |
| Part B Financial Statement Analysis | Total - 20 |
| Unit 3. Analysis of Financial Statements | 12 |
| Unit 4. Cash Flow Statement | 8 |
| Or | |
| Part B Computerized Accounting | Total - 20 |
| Unit 4. Computerized Accounting | 20 |
| Part C: Project Work | 20 |
The official CBSE Accountancy curriculum provides 80 marks for theory and 20 marks for project work. Students opting for Computerized Accounting can refer to the relevant Part B curriculum.
CBSE Class 12 Economics Syllabus 2026-27
The CBSE Class 12 Economics syllabus covers Introductory Macroeconomics and Indian Economic Development. The theory component carries 80 marks, while project work carries 20 marks.
CBSE Class 12th Economics Syllabus 2026-27
Download the CBSE Class 12th Economics Syllabus 2026-27 PDF
| Class 12 Commerce Syllabus 2026-27 for Economics | |
| Units | Marks |
| Part A Introductory Macroeconomics | Total - 40 |
| National Income and Related Aggregates | 10 |
| Money and Banking | 6 |
| Determination of Income and Employment | 12 |
| Government Budget and the Economy | 6 |
| Balance of Payments | 6 |
| Part B Indian Economic Development | Total - 40 |
| Development Experience (1947-90) and Economic Reforms since 1991 | 12 |
| Current Challenges facing Indian Economy | 20 |
| Development Experience of India – A Comparison with Neighbours | 8 |
| Part C: Project Work | 20 |
The official CBSE curriculum specifies 40 marks for Introductory Macroeconomics and 40 marks for Indian Economic Development, with 20 marks for project work.
CBSE Class 12 Business Studies Syllabus 2026-27
The CBSE Class 12 Business Studies syllabus carries 80 marks for theory and 20 marks for project work. The syllabus is divided into Principles and Functions of Management and Business Finance and Marketing. The official CBSE 2026-27 curriculum assigns 50 marks to Part A and 30 marks to Part B.
CBSE Class 12th Business Studies Syllabus 2026-27
Download the CBSE Class 12th Business Studies Syllabus 2026-27 PDF
| Class 12 Commerce Syllabus 2026-27 for Business Studies | |
| Units | Marks |
| Part A Principles and Functions of Management | Total - 50 |
| 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 | Total - 30 |
| 9. Financial Management | 15 |
| 10. Financial Markets | |
| 11. Marketing Management | 15 |
| 12. Consumer Protection | |
| Project Work (One) | 20 |
The official CBSE Business Studies curriculum for 2026-27 confirms the 80-mark theory structure and 20 marks for project work.
CBSE Class 12 Mathematics Syllabus 2026-27
Mathematics is one of the Academic Electives available under the CBSE Senior Secondary curriculum and may be included in a student's Class 12 subject combination. The Class 12 Mathematics syllabus carries 80 marks for the theory paper and 20 marks for Internal Assessment.
CBSE Class 12th Mathematics Syllabus 2026-27
Download the CBSE Class 12th Mathematics Syllabus 2026-27 PDF
| Class 12 Commerce Syllabus 2026-27 for Mathematics | |
| Units | Marks |
| Unit-1: Relations and Functions | 08 |
| Unit-2: Algebra | 10 |
| Unit-3: Calculus | 35 |
| Unit-4: Vectors and Three - Dimensional Geometry | 14 |
| Unit-5: Linear Programming | 05 |
| Unit-6: Probability | 08 |
| Internal Assessment | 20 |
The official CBSE curriculum gives the highest unit-wise weightage to Calculus, followed by Vectors and Three-Dimensional Geometry. Students should refer to the official curriculum for the detailed topics prescribed under each unit.
CBSE Class 12 English Core Syllabus 2026-27
English Core is included under the Languages section of the CBSE Senior Secondary curriculum. The subject carries 80 marks for the theory component and 20 marks for Internal Assessment.
CBSE Class 12th English Syllabus 2026-27
Download the CBSE Class 12th English Syllabus 2026-27
| Section | Topics |
| A | Reading Skills |
| B | Grammar and Creative Writing Skills |
| C | Literature Text Book and Supplementary Reading Text |
| Theory Total | 80 |
| Internal Assessment | Listening & Speaking Skills + Project Work - 20 |
| TOTAL | 100 |
The official English Core curriculum allocates 26 marks for Reading Skills, 23 marks for Grammar and Creative Writing Skills, and 31 marks for Literature Textbook and Supplementary Reading Text. Internal Assessment carries 20 marks.
Importance of Class 12 Commerce Syllabus
The Class 12 Commerce syllabus provides students with a structured roadmap for Board Exam preparation. It helps students understand the prescribed units, topics, marks distribution and assessment requirements for each subject.
Students can use the syllabus to:
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Identify the topics they need to study.
-
Understand the marks distribution.
-
Plan subject-wise preparation.
-
Track syllabus completion.
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Allocate more practice time to important units.
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Complete project or internal-assessment work on time.
The CBSE Class 12 Commerce Syllabus 2026-27 provides the subject-wise framework for students preparing for the 2027 Board Exam. Accountancy, Business Studies and Economics are the key Commerce-related subjects, while Mathematics and other electives can be selected according to the student's subject combination.
Students should download the latest CBSE Class 12th Commerce syllabus from the official CBSE Academic website and use it to plan their preparation, track the prescribed topics and understand the marks distribution for each subject.
For accurate and updated information, students should refer to the official CBSE curriculum for the 2026-27 academic session.
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Class 12 Commerce Syllabus FAQs
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