West Bengal Board Class 12 Commerce Syllabus 2025-26
Muskan Verma12 Apr, 2025
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West Bengal Council of Higher Secondary Education (WBCHSE) has released the updated Class 12 syllabus for the academic session 2025-26. This updated curriculum covers all major streams including Science, Commerce, Arts, and Vocational subjects. Students preparing for the upcoming board exams should review the syllabus carefully to structure their preparation effectively.
The syllabus aims to enhance conceptual clarity, application-based learning, and skill development among students. A significant update this year is the structured distribution of marks in most subjects, categorized into multiple sections such as short answer, long answer, and objective-type questions.
The Board has also introduced changes to subject names and codes, marking schemes, and discontinued certain subjects due to low registration. Updates have also been made based on feedback from various stakeholders, impacting both compulsory and elective courses. New subjects such as Applied Artificial Intelligence, Cyber Security, and Science of Well-Being have been introduced and Subject names and codes have also been revised. For example, Home Management and Family Resource (HMFR) is now renamed to Human Development and Resource Management (HDRM), and Agronomy (AGNM) has been updated to Agriculture (AGRI). Health and Physical Education retains its name but the subject code is now HPED.
West Bengal Board Class 12 Commerce Syllabus 2025-26
The West Bengal Board Class 12 Commerce syllabus includes a variety of subjects designed to provide a comprehensive understanding of commerce. Here are the key subjects covered: Compulsory Subjects:
- English
- Accountancy
- Business Studies
- Economics
Optional Subjects: Students have many options, some examples of optional subjects are:
- Mathematics
- Computer Science
- Cyber Security
- Applied Artificial Intelligence
West Bengal Board Class 12 Commerce Syllabus 2025-26 Business Studies
Business Studies provides insights into the management and operation of businesses in a competitive environment.
| West Bengal Board Class 12 Commerce Syllabus Business Studies | ||
| Unit | Topic | Marks |
| Unit 1 | Nature and Significance of Management | 5 |
| Unit 2 | Principles of Management | 5 |
| Unit 3 | Business Environment | 5 |
| Unit 4 | Planning | 7 |
| Unit 5 | Organizing | 8 |
| Unit 6 | Marketing Management | 10 |
| Unit 7 | Staffing | 7 |
| Unit 8 | Directing | 7 |
| Unit 9 | Controlling | 5 |
| Unit 10 | Financial Management | 8 |
| Unit 11 | Financial Markets | 8 |
| Unit 12 | Consumer Protection | 5 |
West Bengal Board Class 12 Business Studies Syllabus
2025-26
West Bengal Board Class 12 Commerce Syllabus 2025-26: Economics
Economics consists of Microeconomics and Macroeconomics, offering an analytical view of economic behavior and policies.
| West Bengal Board Class 12 Commerce Syllabus Economics | |
| Units | Marks |
| Part A: Macroeconomics | |
| National Income Accounting | 8 |
| Simple Keynesian System | 8 |
| Balanced of Payments and Exchange Rate | 4 |
| Money, Banking and Inflation | 10 |
| Financing of Government Budget | 10 |
| Part B: Indian Economic Development | |
| Brief Reference to Colonial Past | 4 |
| Evolving Features of Indian Economy | 8 |
| Agriculture | 8 |
| Industry | 4 |
| Service Sector | 8 |
| Inclusive Growth | 8 |
| Project Work | 20 |
| Total | 100 |
West Bengal Board Class 12 Economics Syllabus
2025-26
West Bengal Board Class 12 Commerce Syllabus 2025-26 Accountancy
Accountancy focuses on financial statements, accounting procedures, and practical applications.
| West Bengal Board Class 12 Commerce Syllabus Accountancy | |
| Unit | Marks |
| Part A | |
| Introduction to Partnership | 10 |
| Reconstruction of Partnership | 25 |
| Accounting for Share Capital | 20 |
| Accounting for Debentures | 05 |
| Part B | |
| Analysis of Financial Statements | 12 |
| Cash Flow Statement | 8 |
| Part C | |
| Electronic Spread Sheet, Graphs and Charts, Use of Spread Sheet | 14 |
| Database Management of Accounting | 06 |
| Project Work | 20 |
| Total | 100 |
West Bengal Board Class 12 Accountancy Syllabus
2025-26
West Bengal Board Class 12 Commerce Syllabus 2025-26 English
English hones reading, writing, and literary analysis skills, which are essential for effective communication.
| West Bengal Board Class 12 Commerce Syllabus English | |
| Section | Marks |
| Prose | 20 |
| Poetry | 20 |
| Drama | 10 |
| Textual Grammar | 10 |
| Reading Comprehension | 10 |
| ESP | 10 |
| Project Work | 20 |
| Total | 100 |
West Bengal Board Class 12 English Syllabus
2025-26
West Bengal Board Class 12 Commerce Syllabus 2025-26 Mathematics
Mathematics strengthens analytical skills, especially for those aspiring to pursue Finance or Economics.
| West Bengal Board Class 12 Commerce Syllabus Mathematics | |
| Unit | Marks |
| Unit I: Relations and Functions | 8 |
| Unit II: Algebra | 11 |
| Unit III: Calculus | 36 |
| Unit IV: Vectore and Three-Dimensional Geometry | 13 |
| Unit V: Linear Programming | 4 |
| Unit VI: Probability | 8 |
| Project Work | 20 |
| Total | 100 |
West Bengal Board Class 12 Mathematics Syllabus
2025-26
The WBCHSE Class 12 syllabus for 2025 reflects a student-centric approach that balances theory with practice. With structured paper patterns, modern subject offerings, revised marking schemes, and updated subject names, students have the tools they need to prepare confidently for their board exams. Teachers and institutions are also encouraged to align their lesson plans with the latest updates for effective teaching and revision.
| Related Links | |
| Commerce Class 12 | Class 12 Accountancy |
| Class 12 Commerce Syllabus | Class 12 English |
| Class 12 Business Studies | Class 12 Economics |
West Bengal Board Class 12 Commerce Syllabus FAQs
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