The Gujarat Secondary and Higher Secondary Education Board (GSEB) has released the Gujarat State Board Class 12 Commerce syllabus for the academic year 2025-26. Students can access the syllabus on the official GSEB website at gseb.org .
A thorough understanding of the Class 12 Commerce syllabus is essential for students aiming to excel in their final board exams. It helps in effective planning and time management, ensuring every subject gets adequate focus. Additionally, familiarizing oneself with the GSEB Class 12 Commerce Exam Pattern is vital. Understanding the marking scheme and types of questions asked can significantly enhance performance. The syllabus covers a variety of subjects, including Accountancy, Business Administration, Economics, and Statistics. Alongside these core Commerce subjects, English is a mandatory subject, and Mathematics is an optional but highly recommended subject for Commerce students.
Gujarat State Board Class 12 Commerce Syllabus 2025-2026
The core subjects for Class 12 Commerce under GSEB include:
- Accountancy
- Business Administration
- Economics
- Statistics
- English
- Mathematics (optional)
Gujarat State Board Class 12 Commerce Syllabus 2025-26 Accountancy
Accountancy in Class 12 focuses on advanced concepts related to financial accounting, partnership firms, and company accounts. Below is the breakdown of marks:
| Gujarat State Board Class 12 Commerce Syllabus Accountancy |
| Part I: Financial Accounting – I |
| Topic |
Marks |
| 1. Accounting for Partnership Firms |
|
| Fundamentals |
10 |
| Reconstitution (Admission, Retirement, Death) |
15 |
| Dissolution of Partnership Firms |
10 |
| 2. Accounting for Not-for-Profit Organizations |
10 |
| 3. Accounting for Companies |
|
| Issue of Shares and Debentures |
10 |
| Redemption of Debentures |
10 |
| Part II: Financial Accounting – II |
| 4. Financial Statements of Companies |
10 |
| 5. Analysis of Financial Statements |
|
| Tools for Financial Analysis |
10 |
| Accounting Ratios |
10 |
| 6. Cash Flow Statement |
5 |
| Total |
100 |
Gujarat State Board Class 12 Commerce Syllabus 2025-26 Business Administration
Business Administration emphasizes management principles and their practical applications.
| Gujarat State Board Class 12 Commerce Syllabus Business Administration |
| Unit |
Marks |
| Part I: Principles and Functions of Management |
| 1. Nature and Significance of Management |
8 |
| 2. Principles of Management |
8 |
| 3. Business Environment |
6 |
| 4. Planning |
8 |
| 5. Organizing |
8 |
| 6. Staffing |
8 |
| 7. Directing |
8 |
| 8. Controlling |
8 |
| Part II: Business Finance and Marketing |
| 9. Financial Management |
10 |
| 10. Financial Markets |
8 |
| 11. Marketing Management |
10 |
| 12. Consumer Protection |
10 |
| Total |
100 |
Gujarat State Board Class 12 Commerce Syllabus 2025-26 Economics
Economics is divided into two main sections: Microeconomics and Macroeconomics.
| Gujarat State Board Class 12 Commerce Syllabus Economics |
| Units |
Marks |
| Part A: Introductory Microeconomics |
| 1. Introduction |
4 |
| 2. Consumer Equilibrium and Demand |
13 |
| 3. Producer Behaviour and Supply |
13 |
| 4. Forms of Market and Price Determination |
10 |
| Part B: Introductory Macroeconomics |
| 5. National Income and Related Aggregates |
10 |
| 6. Money and Banking |
6 |
| 7. Determination of Income and Employment |
12 |
| 8. Government Budget and the Economy |
6 |
| 9. Balance of Payments |
6 |
| Project Work |
20 |
| Total |
100 |
Gujarat State Board Class 12 Commerce Syllabus 2025-26 Statistics
Statistics focuses on data analysis, interpretation, and application in decision-making processes.
| Gujarat State Board Class 12 Commerce Syllabus Statistics |
| Unit |
Marks |
| 1. Introduction to Statistics |
5 |
| 2. Collection, Organization, and Presentation of Data |
10 |
| 3. Statistical Tools and Interpretation |
10 |
| 4. Measures of Central Tendency (Mean, Median, Mode) |
15 |
| 5. Measures of Dispersion (Range, Quartile Deviation, Mean Deviation, Standard Deviation) |
15 |
| 6. Correlation and Regression Analysis |
15 |
| 7. Index Numbers |
15 |
| 8. Time Series Analysis |
15 |
| Total |
100 |
Gujarat State Board Class 12 Commerce Syllabus 2025-26 English
English remains a crucial part of the curriculum. The syllabus includes:
| Gujrat State Board Class 12 Commerce Syllabus English |
| Section |
Marks |
| Reading Comprehension |
20 |
| Writing Skills |
20 |
| Grammar |
15 |
| Literature |
25 |
| Project Work |
20 |
| Total |
100 |
Gujarat State Board Class 12 Commerce Syllabus 2025-26 Mathematics (Optional)
Mathematics is highly recommended for students aiming for careers in finance, CA, or similar fields.
| Gujrat State Board Class 12 Commerce Syllabus Mathematics |
| Units |
Marks |
| Relations and Functions |
8 |
| Algebra |
10 |
| Calculus |
35 |
| Vector and three-dimensional Geometry |
14 |
| Linear Programming |
5 |
| Probability |
8 |
| Project Work |
20 |
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