Gujarat State Board Class 12 Commerce Syllabus 2025-26
Check the Gujarat State Board Class 12 Commerce syllabus for 2025-26. with key subjects like Accountancy, Economics, and Business to optimize your study plan and exam preparation.
Muskan Verma26 Apr, 2025
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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 |
Understanding the Gujarat State Board Class 12 Commerce syllabus requires dedication, strategic planning, and a thorough understanding of the subjects. For personalized guidance, advice, and comprehensive study materials, enroll in our Class 12 Commerce courses today and start your journey toward academic success!
Join PW Commerce Online Course and unlock your potential with quality education and dedicated learning support.
| Related Links | |
| Commerce Class 12 | Class 12 Accountancy |
| Class 12 Commerce Syllabus | Class 12 English |
| Class 12 Business Studies | Class 12 Economics |
FAQs
What are the core subjects in the Gujarat State Board Class 12 Commerce stream?
The core subjects for Class 12 Commerce under the Gujarat State Board include Accountancy, Business Administration, Economics, and Statistics. English is mandatory, while Mathematics is optional but recommended for those pursuing professional courses like CA or finance-related careers.
Where can I access the official Class 12 Commerce syllabus for GSEB?
Students can access the official syllabus on the Gujarat Secondary and Higher Secondary Education Board's website at gseb.org.
Is Mathematics compulsory in the Gujarat State Board Class 12 Commerce syllabus?
No, Mathematics is not compulsory for Commerce students, but it is highly recommended for those interested in pursuing careers in Chartered Accountancy, Finance, or Economics.
What is the marking scheme for the Class 12 Accountancy exam?
The Accountancy exam is divided into two main parts: Financial Accounting (Part A) and Corporate Accounting (Part B). The theory exam is worth 80 marks, and 20 marks are allocated for project work, making the total 100 marks.
Are there any changes in the syllabus for the academic year 2025-26?
Yes, GSEB revises the syllabus periodically. Students are advised to refer to the latest syllabus published for the academic year 2025-26 on the official website or consult their teachers for updated details.
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