The Jammu and Kashmir Board of School Education (JKBOSE) has officially released the JKBOSE Class 12 Commerce syllabus for the academic year 2025-26. Students can access the syllabus on the official JKBOSE website at jkbose.nic.in.
For students pursuing Commerce in Class 12, it is essential to thoroughly review the JKBOSE Commerce syllabus. This enables effective planning of study schedules and systematic preparation for exams. Understanding the JKBOSE Class 12 Commerce Exam Pattern is equally crucial. It helps students get acquainted with the marking scheme, question formats, and overall paper structure, aiding in improved performance during the exams. The Class 12 Commerce syllabus of JKBOSE includes a diverse range of subjects like Accountancy, Business Studies, Economics, and English. Additionally, Mathematics is offered as an optional subject, catering to students who wish to strengthen their analytical and problem-solving skills.
JKBOSE Class 12 Commerce Syllabus 2025-26
The JKBOSE Class 12 Commerce syllabus has been meticulously designed to provide students with a solid foundation in business, economics, and financial studies. A detailed syllabus is provided below to help students with structured preparation. The core subjects include:
- Accountancy
- Business Studies
- Economics
- English
- Business Mathematics (Optional)
- Physical Education
JKBOSE Class 12 Commerce Syllabus 2025-26 Business Studies
Class 12 Business Studies focuses on the practical applications of business principles, entrepreneurship, and management strategies. Below is the detailed syllabus for JKBOSE Class 12 Business Studies for the academic year 2025-26.
| JKBOSE Class 12 Commerce Syllabus Business Studies |
| Unit |
Marks |
| Part A: Principles and Functions of Management |
| Nature and Significance of Management |
7 |
| Principles of Management |
6 |
| Business Environment |
3 |
| Planning |
7 |
| Organising |
7 |
| Staffing |
8 |
| Directing |
8 |
| Controlling |
4 |
| Part B: Business Finance & Marketing |
| Business Finance |
10 |
| Marketing Management |
14 |
| Consumer Protection |
6 |
JKBOSE Class 12 Commerce Syllabus 2025-26 Accountancy
Accountancy introduces students to advanced accounting concepts and helps them analyze financial statements effectively. The syllabus is outlined below.
| JKBOSE Class 12 Commerce Syllabus Accountancy |
| Unit |
Topics |
Marks |
| Part A |
| Unit 1 - Accounting for Partnership Firms |
Fundamentals, Admission, Retirement, Death, and Dissolution of Partnership Firm |
30 |
| Unit 2 - Accounting for Companies |
Accounting for Share Capital and Debentures |
20 |
| Part B |
| Unit 3 - Financial Statement Analysis |
Analysis of financial statements |
20 |
| Unit 4 - Cash Flow Statement |
Preparation of cash flow statements |
10 |
Class 12 Commerce Syllabus 2025-26 Economics
The Economics syllabus is divided into two parts, Microeconomics and Macroeconomics, providing a thorough understanding of economic principles and policies.
| JKBOSE Class 12 Commerce Syllabus Economics |
| Units |
Topics |
Marks |
| Part A Introduction to Microeconomics |
| Unit 1 - Introduction |
Overview of economics |
4 |
| Unit 2 - Consumer Equilibrium and Demand |
Theory of consumer behavior |
18 |
| Unit 3 - Producer Behaviour and Supply |
Production theory and supply concepts |
18 |
| Unit 4 - Forms of Market and Price Determination |
Market structures and pricing strategies |
10 |
| Part B: Introduction to Macroeconomics |
| Unit 5 - National Income |
Concepts and measurement of national income |
15 |
| Unit 6 - Money and Banking |
Functions of money and banking systems |
8 |
| Unit 7 - Government Budget and the Economy |
Role of government in the economy |
8 |
| Unit 8 - Balance of Payments |
International trade and balance of payments |
7 |
JKBOSE Class 12 Commerce Syllabus 2025-26 English
English remains an integral subject in the JKBOSE curriculum. It focuses on improving comprehension, writing, and literature analysis skills. The syllabus is divided into the following sections:
| JKBOSE Class 12 Commerce Syllabus English |
| Section |
Total Marks |
| Comprehensions |
20 Marks |
| Writing Skills |
30 Marks |
| Literature Text Book and Supplementary Reading |
30 Marks |
| Assessments |
20 Marks |
JKBOSE Class 12 Commerce Syllabus 2025-26 Business Mathematics
Mathematics is an optional subject for Commerce students, recommended for those pursuing careers in fields like CA or actuarial science. Below is the syllabus with marks distribution:
| JKBOSE Class 12 Commerce Syllabus Business Mathematics |
| Unit |
Marks |
| Relations and Functions |
8 |
| Algebra |
10 |
| Calculus |
35 |
| Vectors and Three-dimensional Geometry |
14 |
| Linear Programming |
5 |
| Probability |
8 |
JKBOSE Class 12 Commerce Syllabus 2025-26 Physical Education
Physical Education promotes physical fitness and understanding of sports science. Below is the syllabus for JKBOSE Class 12 Physical Education:
| JKBOSE Class 12 Commerce Syllabus Business Physical Education |
| Unit |
Marks |
| Physical Fitness |
5 |
| Training Methods |
10 |
| Sociological Aspects of Physical Education |
10 |
| Moral Education |
5 |
| Sports and Environment |
10 |
| Yoga |
5 |
| Concept of Major Games |
10 |
| Sports Medicines First and Rehabilitation |
5 |
| Practical |
40 |
Recommended Books
To excel in the JKBOSE Class 12 Commerce exams, using high-quality textbooks is essential. Below are some recommendations:
- Accountancy – Class 12 by T.S. Grewal
- Business Studies – Class 12 by Poonam Gandhi
- Statistics for Economics by TR Jain and VK Ohri
- Physical Education by Dr. VK Sharma
The JKBOSE Class 12 Commerce syllabus for 2025-26 is designed to provide a comprehensive understanding of various commerce-related subjects while fostering analytical and practical skills. By thoroughly reviewing the syllabus, using recommended books, and dedicating consistent efforts, students can achieve academic success and build a strong foundation for their future careers.
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