Karnataka State Board Class 12 Commerce Syllabus 2025-26
Check the detailed Karnataka State Board Class 12 Commerce syllabus for 2025-26, including Accountancy, Business Studies, Economics, and recommended books to excel in your exams.
Muskan Verma26 Apr, 2025
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The Department of Pre-University Education (PUE), Karnataka, has officially released the Karnataka State Board Class 12 Commerce syllabus for the academic year 2025-26. Students can access the syllabus through the Karnataka PUE's official website at pue.karnataka.gov.in.
Understanding the syllabus is crucial for students pursuing commerce in their second year of pre-university education. It provides a roadmap for study preparation, helping students plan effectively and allocate sufficient time for each subject. Moreover, familiarity with the Karnataka Class 12 Commerce Exam Pattern is equally important. By understanding the question formats, section-wise weightage, and the paper's overall structure, students can enhance their preparation and boost their performance in the final exams. The Karnataka State Board Class 12 Commerce syllabus covers a variety of essential commerce-related subjects such as Accountancy, Business Studies, and Economics, alongside language and optional subjects. Below is a detailed syllabus breakdown to assist students in their academic journey.Karnataka State Board Class 12 Commerce Syllabus
The core subjects for Karnataka State Board Class 12 Commerce include:- Accountancy
- Business Studies
- Economics
- Statistics
- English
- Optional Mathematics
Karnataka State Board Class 12 Commerce Syllabus Accountancy
Accountancy in Class 12 focuses on preparing financial records and understanding core concepts of accounting. The syllabus includes theoretical and practical aspects, divided into the following units:
| Karnataka State Board Class 12 Commerce Syllabus Accountancy | |
| Book | Chapters |
| Book 1 | Accounting for Not-For-Profit Organization |
| Accounting for Partnership: Basic Concepts | |
| Reconstitution of a Partnership Firm: Admission of a Partner | |
| Reconstitution of a Partnership Firm: Retirement / Death of a Partner | |
| Dissolution of a Partnership Firm | |
| Book 2 | Accounting For Share Capital |
| Issue and Redemption of Debentures | |
| Financial Statement of a Company | |
| Analysis of Financial Statement | |
| Accounting Ratios | |
| Cash Flow Statements | |
Karnataka State Board Class 12 Commerce Syllabus Business Studies
Business Studies emphasizes the principles and processes of business management. The syllabus introduces modern business practices and prepares students for real-world scenarios.
| Karnataka State Board Class 12 Commerce Syllabus Business Studies | |
| Part 1 | |
| Units | Topics |
| Nature and Significance of Management | Meaning, Definitions, and Features of Management |
| Objectives: Organizational, Social, and Personal | |
| Importance of Management | |
| Management as a Science, Art, and Profession | |
| Levels of Management | |
| Management Functions | |
| Co-ordinations- Meaning and features | |
| Principles of Management | Principles of Management |
| Fayol’s Principles of Management | |
| Taylor’s Scientific Management | |
| Planning | Meaning and Definition of Planning |
| Importance of Planning | |
| Limitation of Planning | |
| Planning Process | |
| Types of Planning | |
| Organising | Meaning and Definition of Organising |
| Importance of Organising | |
| Organising Process | |
| Organisation Structure | |
| Decentralisation | |
| Centralisation | |
| Staffing | Meaning and Definition of Staffing |
| Importance of Staffing | |
| Staffing as Part of Human Resource Management | |
| Staffing Process | |
| Directing | Meaning and Definition of Directing |
| Importance of Directing | |
| Elements of Directing | |
| Supervision | |
| Motivation | |
| Leadership | |
| Communication | |
| Controlling | Meaning and Definition |
| Importance of Controlling | |
| Controlling Process | |
| Financial Market | Financial Market |
| Part 2 | |
| Financial Management | Financial Management |
| Marketing | Meaning and Definition of Marketing |
| Marketing Function | |
| Marketing Mix | |
| Advertising | |
| Personal Selling | |
| Sales Promotion | |
| Consumer Protection | Meaning and Definition of Consumer Protection |
| Importance | |
| Consumer Protection Act 1986 | |
| Rights of Consumer | |
| Consumer’s Responsibilities | |
| Who can File a Complain? | |
| Consumer Grievance Redressal Agencies ( Machinery) | |
| Remedies Available | |
Karnataka State Board Class 12 Commerce Syllabus Economics
Economics is divided into Microeconomics and Macroeconomics, covering fundamental economic concepts and real-world applications.
| Karnataka State Board Class 12 Commerce Syllabus Economics | |
| Units | Chapters |
| Part A: Microeconomics | Introduction to Microeconomics |
| Theory of Consumer Behavior | |
| Demand Analysis | |
| Production and Cost | |
| The Theory of the Firm and Perfect Competition | |
| Imperfect Competitive Markets | |
| Part B: Macroeconomics | Introduction to Macro Economics |
| National Income Accounting | |
| Money and Banking | |
| Consumption and Investment Function | |
| Government Budget and Economy | |
| Open-Economy Macroeconomics | |
Karnataka State Board Class 12 Commerce Syllabus Statistics
Statistics is integral to commerce education, focusing on data collection, interpretation, and application in business decisions.
| Karnataka State Board Class 12 Commerce Syllabus Statistics | |
| Units | Name |
| Unit 1 | Vital Statistics |
| Unit 2 | Index Numbers |
| Unit 3 | Time Series |
| Unit 4 | Interpolation and Extrapolation |
| Unit 5 | Theoretical Distribution |
| Unit 6 | Statistical Inference |
| Unit 7 | Statistical Quality Control |
| Unit 8 | Operations Research |
Karnataka State Board Class 12 Commerce Syllabus Mathematics (Optional)
Mathematics is an optional subject for commerce students, particularly beneficial for those planning to pursue professional courses like Chartered Accountancy (CA) or CFA.
| Karnataka State Board Class 12 Commerce Syllabus Mathematics | |
| Chapter No. | Name |
| 1 | Relations and Functions |
| 2 | Inverse Trigonometric Functions |
| 3 | Matrices |
| 4 | Determinants |
| 5 | Continuity and Differentiability |
| 6 | Applications of Derivatives |
| 7 | Integrals |
| 8 | Applications of the Integrals |
| 9 | Differential Equations |
| 10 | Vector Algebra |
| 11 | Three Dimensional Geometry |
| 12 | Linear Programming |
| 13 | Probability |
Recommended Books for Karnataka State Board Class 12 Commerce
Here is a list of books to enhance your preparation:- Accountancy : " Double Entry Bookkeeping " by TS Grewal
- Business Studies : " Business Studies for Class 12 " by Poonam Gandhi
- Economics : " Introductory Microeconomics " and " Introductory Macroeconomics " by Sandeep Garg
- Statistics : " Statistics for Economics " by VK Ohri and TR Jain
- Mathematics : " Mathematics for Class 12 " by RD Sharma
The Karnataka State Board Class 12 Commerce syllabus for 2025-26 lays a strong foundation for commerce students, preparing them for higher education and professional courses. With a comprehensive understanding of the syllabus, smart study plans, and reliable books, students can excel in their exams. Remember to focus on conceptual clarity and regular practice for the best results.
| Related Links | |
| Commerce Class 12 | Class 12 Accountancy |
| Class 12 Commerce Syllabus | Class 12 English |
| Class 12 Business Studies | Class 12 Economics |
Karnataka State Board Class 12 Commerce Syllabus FAQs
Where can I find the Karnataka State Board Class 12 Commerce syllabus for 2025-26?
The syllabus is available on the official Karnataka PUE website at pue.karnataka.gov.in.
Is Mathematics compulsory for Commerce students in Class 12?
Mathematics is optional, but it is highly recommended for students planning to pursue courses like CA, CFA, or other finance-related programs.
What is the weightage for project work in Accountancy?
In Accountancy, project work carries 20 marks.
Which book is best for preparing Business Studies in Class 12?
Business Studies for Class 12 by Poonam Gandhi is a highly recommended book for comprehensive preparation.
Can I choose both Computer Science and Mathematics as optional subjects in Class 12?
Yes, students can opt for both Computer Science and Mathematics if their school provides this option and the timetable permits.
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