The Maharashtra State Board of Secondary and Higher Secondary Education (MSBSHSE) has officially released the Class 12 Commerce syllabus for the academic year 2025-26. Students can access the syllabus on the official MSBSHSE website at mahahsscboard.in . Reviewing the syllabus is crucial for students, as it helps them organize their study schedule, focus on essential topics, and efficiently manage their time.
Students should also familiarize themselves with Maharashtra State Board Class 12 Commerce syllabus exam pattern, including the marking scheme and types of questions. This understanding will significantly improve preparation and boost overall performance. The syllabus includes core subjects such as Accountancy, Economics, and Organization of Commerce and Management (OCM), alongside essential subjects like English and optional subjects like Mathematics.
Maharashtra State Board Class 12 Commerce Syllabus
The syllabus focuses on building a solid foundation in Commerce and allied subjects. Below is an outline of the core subjects:
- Accountancy and Bookkeeping
- Organization of Commerce and Management (OCM)
- Economics
- English
- Mathematics (optional)
- Secretarial Practice (optional)
Maharashtra State Board Class 12 Commerce Syllabus 2025-26 Book Keeping and Accountancy
Accountancy equips students with the skills to record, summarize, and interpret financial data. It is crucial for those pursuing careers in finance, accounting, and CA.
| Maharashtra State Board Class 12 Commerce Syllabus: Keeping and Accountancy |
| Unit |
Marks Weightage |
| Introduction to Partnership |
8 |
| Partnership Final Accounts |
12 |
| Reconstitution of Partnership |
15 |
| Dissolution of Partnership Firm |
10 |
| Accounts of 'Not for Profit' Concerns |
10 |
| Single Entry System |
10 |
| Bill of Exchange |
10 |
| Company Accounts |
15 |
| Analysis of Financial Statements |
10 |
| Total |
100 |
Maharashtra State Board Class 12 Commerce Syllabus 2025-26 Economics
Economics provides an understanding of how resources are allocated and utilized in society. The subject is divided into Microeconomics and Macroeconomics.
| Maharashtra State Board Class 12 Commerce Syllabus: Economics |
| Sections |
Topic |
| Section A Microeconomics |
Introduction to Microeconomics |
| Consumer Behaviour |
| Analysis of Demand, Elasticity of Demand |
| Analysis of Supply |
| Types of Market and Price Determination |
| Factors of Production |
| Section B Macroeconomics |
Introduction to Macroeconomics |
| National Income |
| Determinates of Aggregates |
| Money |
| Commercial Banks |
| Central Banks |
| Public Economics |
Maharashtra State Board Class 12 Commerce Syllabus 2025-26 Organization of Commerce and Management (OCM)
OCM introduces students to fundamental business concepts and management principles.
| Maharashtra State Board Class 12 Commerce Syllabus: OCM |
| Unit |
Marks Weightage |
| 1. Principles of Management |
10 |
| 2. Functions of Management |
15 |
| 3. Business Environment |
10 |
| 4. Entrepreneurship Development |
10 |
| 5. Emerging Modes of Business |
10 |
| 6. Social Responsibilities of Business and Business Ethics |
10 |
| 7. Consumer Protection |
10 |
| 8. Marketing |
15 |
| Total |
100 |
Maharashtra State Board Class 12 Commerce Syllabus 2025-26 English
English focuses on developing students' communication, comprehension, writing, and grammar skills through diverse literary forms.
| Maharashtra State Board Class 12 Commerce Syllabus: English |
|
| Section |
Topics |
Marks |
| Section One (Prose) |
The Cop and the Anthem, The Gift of the Magi, The Open Window, The Bet, An Astrologer's Day |
20 |
| Section Two (Poetry) |
Song of the Open Road, Indian Weavers, Father Returning Home, Money Madness, The Inchcape Rock |
20 |
| Section Three (Writing Skills) |
Summary Writing, Note Making, Drafting a Virtual Message, Statement of Purpose, Group Discussion |
20 |
| Section Four (Drama) |
History of English Drama, Extracts from Plays, One-Act Plays |
10 |
| Grammar and Vocabulary |
- |
15 |
| Listening, Speaking, Reading Skills |
- |
15 |
Maharashtra State Board Class 12 Commerce Syllabus 2025-26 Mathematics
Mathematics is essential for students aspiring to finance, data analysis, or CA careers.
| Maharashtra State Board Class 12 Commerce Syllabus: Mathematics |
| Chapter |
Marks Weightage |
| 1. Mathematical Logic |
8 |
| 2. Matrices |
6 |
| 3. Trigonometric Functions |
10 |
| 4. Pair of Straight Lines |
6 |
| 5. Vectors |
12 |
| 6. Lines and Planes |
10 |
| 7. Linear Programming |
4 |
| 8. Differentiation |
9 |
| 9. Applications of Derivatives |
9 |
| 10. Indefinite Integration |
10 |
| 11. Definite Integration |
6 |
| 12. Applications of Definite Integration |
4 |
| 13. Differential Equations |
8 |
| 14. Probability Distribution |
5 |
| 15. Binomial Theorem |
5 |
Maharashtra State Board Class 12 Commerce Syllabus 2025-26 Secretarial Practice (SP)
SP focuses on corporate laws, governance, and the role of company secretaries in modern businesses.
| Maharashtra State Board Class 12 Commerce Syllabus: SP |
| Unit |
Marks Weightage |
| 1. Introduction to Corporate Finance |
10 |
| 2. Sources of Corporate Finance |
10 |
| 3. Issue of Shares |
10 |
| 4. Issue of Debentures |
10 |
| 5. Deposits |
10 |
| 6. Correspondence with Members |
10 |
| 7. Correspondence with Debenture holders |
10 |
| 8. Correspondence with Depositors |
10 |
| 9. Depository System |
10 |
| 10. Financial Market |
10 |
The Maharashtra State Board Class 12 Commerce syllabus for 2025-26 provides a strong foundation for higher education and career paths. By understanding the syllabus, managing time effectively, and practicing consistently, students can excel in their exams and confidently pursue future opportunities in commerce.
