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CBSE 2024 12th Commerce Subjects with Syllabus

Author : Palak Khanna

Updated On : September 4, 2023


Summary: Explore CBSE 12th Commerce Subjects 2024. Understand the mandatory subjects like Accountancy, Economics, Business Studies, and English, and choose from optional subjects such as Mathematics, Informatics Practices, and Physical Education. Review detailed syllabus details, expert preparation tips, and recommended books to enhance exam preparation.

CBSE board offers various subject combinations in class 12. However, candidates have to choose the subjects wisely in class 12th in order to pursue the best courses after 12th Commerce. To help candidates, we have provided the CBSE 12th Commerce Subjects List 2024 here. Candidates can go through the subject list from the post below and plan their preparation accordingly.

CBSE 12th Commerce Subjects

Students must be aware of the commerce subjects to better succeed in the CBSE class 12 board exams. There are a total of five subjects in CBSE class 12, out of which four are mandatory subjects and one is an optional subject in commerce CBSE class 12 that can be chosen by the students depending on their interests.

  • Accountancy, Business Studies, Economics, and English are mandatory commerce subjects while Physical Education, Mathematics, Informatics Practices, and legal studies are optional subjects in class 12 commerce subjects CBSE 2024.
  • Before starting the preparation, it is important for candidates to be aware of the CBSE Class 12 Commerce Syllabus as this will help them know important topics from the exam point of view.
  • As per the experts, understanding the CBSE commerce subjects class 12 helps students to enhance their preparation and better succeed in the exam.
  • During preparation, students need to give equal attention to each subject as class 12 is a board exam.

CBSE 12th Commerce Subjects List: Mandatory Subjects

The following is CBSE Class 12 Commerce subjects list:

  • Accountancy
  • Economics
  • Business Studies
  • English


Accountancy is the act of recording, distributing, and analyzing trade exchanges for a business. It provides an assessment concerning the money-related figures and positioning of a foundation to the executives of the organization. Some of the few accountancy tasks are bookkeeping, arrangement, and reporting of an exchange.

Business Studies

Business Studies is a subtopic under the larger umbrella of sociology, that permits an inside-out investigation of a business. This subject enlightens an individual about how a business ought to be operated in terms of communication, strategy, and commercial activity skills.


Economics is the study of deficiency and how individuals can make the ideal utilization of assets. It encourages students to see how an individual, organizations, and governments make decisions on proclaimed assets to fulfill wants and necessities.

English Language

The English Language helps students to develop their comprehension of composing expository skills through reading, analyzing, and writing texts as they investigate themes like rhetorical situations, claims and evidence, reasoning and organization, and style.

Check: CBSE Class 12 English Syllabus

CBSE 2024 12th Commerce Subjects List: Additional Subjects

Along with the mandatory subjects, students must choose 2 optional subjects based on their interests. There are many optional subjects available for CBSE Class 12, as explained below. Candidates can go through each subject description and decide what is the best optional subject for CBSE Commerce Class 12. The following is a list of optional CBSE 12th Commerce subjects:

  • Informatics Practices
  • Mathematics
  • Physical Education

Informatics Practices

Informatics Practices is a subject that deals with programming-related research. The subject primarily focuses on software, networking concepts, and coding. This field is similar to Computer science while barring hardware concepts, and focusing more on systems networking ideas than Computer Science.

Check: CBSE Class 12 Computer Science Syllabus


The curriculum for Mathematics focuses on helping students procure information and basic comprehension of fundamental ideas, terms, standards, symbols, and mastery of underlying procedures and abilities, to build up a quantitative and logical aptitude, familiarize students with various aspects of mathematics utilized in day by day life, to build up an enthusiasm for them to consider mathematics as a discipline.

Physical Education

Physical Education is a subject that deals with developmental care of the body and ranges to calisthenic activities, providing training in hygiene, gymnastics, and the performance and management of athletic games.

CBSE 12th Commerce Subjects Curriculum

Students often have a question regarding how many subjects in commerce class 12 CBSE commerce stream. The following encompasses CBSE 12th subjects commerce:

  • Accountancy
  • Business Studies
  • Economics
  • English
  • Mathematics/ Informatics Practices / Physical Education

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CBSE 12th Commerce Subjects: Accountancy

The CBSE board has divided the Class 12 Accountancy Syllabus into three sections as mentioned below:

Section A: Accounting for Non-Profit Organizations, companies, and partnership firms has three units which are financial Statements of Non-Profit Organizations, Accounting for Companies, and Accounting for Partnership Firms. These topics cover 60 marks.

Section B: Financial Statements which is divided into two sections Financial Statement Analysis and Project work. Analysis of Financial Statements and Cash Flow Statements are two units under Financial State Analysis. These subjects comprise 20 marks of the whole syllabus.

Project Work: Project Work comprises a Project file, Written-test, and viva assessment which likewise comprises 20 marks of the examination.

Section C: Company Accounts, which is subdivided into two sections, such as Computerized Accounting and Practical Work. 20 marks are for Computerized Accounting and 20 marks for Practical Work.

CBSE 12th Commerce Subjects: Business Studies

This 12th Commerce Subject list in class 12 CBSE board is divided into Principles and Functions of Management, Business Finance, and Project Work class subjects for class 12 Business Studies. Let us have a look at the detailed CBSE Class 12 Business Studies Syllabus here and plan your preparation accordingly.

Principles and Functions of Management: The syllabus comprises the nature and significance of management, principles of management, planning, business environment, organizing, directing, staffing, and controlling. This section comprises 50 marks of the paper.

Business Finance: The syllabus comprises Financial markets, Financial management, Marketing Management, and Consumer protection. This section accounts for 20 marks of the paper.

Project work: Project Work likewise accounts for 20 marks.

CBSE 12th Commerce Subjects: Economics

Economics is given a weightage of 80 marks for Theory and 20 marks for project work. Here, we have explained a brief CBSE Class 12 Economics Syllabus. Check the syllabus and enhance your preparation for the upcoming exams.

Introductory Microeconomics

It comprises topics like Introduction, Demand, Consumer Equilibrium, Producer Behaviour, Supply and Forms of Market, and Price Determination under perfect competition with simple applications. This section accounts for 40 marks.

Introductory Macroeconomics

This section incorporates topics like the Determination of Income and Employment, Money and Banking, National Income and Related Aggregates, Government Budget and the Economy, and Balance of Payments. This topic has a weightage of 40 marks.

Project Work

Project Work accounts for 20 marks.

CBSE 12th Commerce Subjects: English

There are two main books considered for the English Curriculum. Flamingo comprising of 6 chapters and Vistas with 8 chapters in the curriculum.

CBSE 12th Commerce Subjects: Mathematics

Mathematics comprises 6 units with different weightage. The 3rd unit based on Calculus holds the highest weightage of 44 marks in the Maths section followed by Vectors and 3D geometry. Candidates can check the revised CBSE Class 12 Maths Syllabus and start their preparation well in advance to score good marks in the exam.

CBSE 12th Commerce Subjects: Informatics Practices Topics

There are a total of 5 topics comprising the 100 mark weightage for IP. The highest is allocated to Data Handling which is 30 marks.

CBSE 12th Commerce Subjects: Physical Education

Physical Education comprises the following topics:

Unit I: Planning in Sports
Unit II: Sports & Nutrition
Unit III: Yoga & Lifestyle
Unit IV: Physical Education & Sports for CWSN (Children With Special Needs – Divyang)
Unit V: Children & Women in Sports
Unit VI: Test & Measurement in Sports
Unit VII: Physiology & Injuries in Sports
Unit VIII: Biomechanics & Sports
Unit IX: Psychology & Sports
Unit X: Training in Sports

Class 12 Commerce Board Preparation

Before starting the preparation, it is important for candidates to go through the list of 12th Commerce Subjects. This will help plan your preparation in a better way. The following are some of the best tips to keep in mind while preparing for CBSE 12th board exams.


Get your calculations correct while preparing this subject! Focus on numerical questions, thoroughly memorize and revise your formulas, and practice immensely. Along these lines, you can score really well. Furthermore, remember to also focus on the theoretical portion, on the off chance that you wish to outshine the theory of this subject.

Business Studies

If theoretical learning is your strong point, you've got an edge in this subject. Along these lines, understand definitions, meanings, and functioning of various business-related terminologies. This CBSE 12th commerce subject has a great deal of theory and just a touch of the numerical portion. Additionally, focus on the "Presentation" aspect of an answer, since it matters the most and you can impress the examiner definitely.


This CBSE 12th Commerce subject is vast and will take up a ton of your time. Thus, plan well ahead of time to stay away from any late-minute preparation. Improve your logical thinking abilities and accentuate the significance of diagrams, tables, and charts to put forth your point. Actually, well-drawn diagrams and charts supporting your composed answers are indeed a perfect combination.


Increase your reading and writing aptitudes for this CBSE 12th Commerce subject. You'll need to manage a vast amount of content, so catch up on your jargon and language structure. You've to submit a lot of short and long-form answers in the given time period. Hence it is imperative to get brisk on reading long sections intended to test comprehension. Referring to the best English 12th Commerce Books will help candidates to improve their vocabulary and grammar skills.


Students are recommended to focus on easy-to-prepare units that carry the maximum weightage for this CBSE 12th Commerce subject. This will not only help you to boost your morale but also create a foundation to solve relatively difficult topics with ease.

Informatics Practices

Jot down notes of all the theory-related points and know the meanings of terms like co-axial cables such as LAN, WAN, MAN, and PAN while preparing this CBSE 12th Commerce Subject. Practice questions related to functions. Know-how and why of the function thoroughly. Prepare the unit on DBMS properly. It is simple and accounts for 30 marks. To ace HTML, create HTML pages on your own.

Physical Education

You should read important points given toward the end of each chapter endorsed in your CBSE 12th Commerce Subjects syllabus. This is suggested in light of the fact that the summary/important points contain the gist of a chapter. Revise the significant terms and definitions again and again. Read the diverse preparation strategies mentioned in the textbook and sum them up in your own words.

CBSE 12th Commerce Subjects: Subjects Combination

Many students will have doubts about why commerce after the 10th. Here is the complete information about the importance of the commerce subjects combination offered by CBSE.

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Commerce with Maths

Students who can opt for commerce with Maths in Class 12 have so many options after the completion of their secondary education. They can go for MBA as well as finance if Mathematics is an optional subject in Class 12. Students can choose the jobs in the following fields if they choose to pursue commerce with Maths.

  • Auditor
  • Chief Financial Officer
  • Business Consultant
  • Production Manager
  • Chartered Accountant
  • Company Secretary
  • Budget Analyst

Commerce with IP

Informatics practices (IP) is a subject related to computer practice. Having commerce with IP help students enter many domains in the future. Students can choose the Best Commerce Colleges in India to pursue the IP course.

  • After completion of Class 12 Commerce with IP, students can opt for a career in software programming, hardware, information technology, graphics design, etc.
  • Students can also go for further courses in graduation like BCA, Bsc IT, and Bsc Computer Science.
  • To start your career in computer science, you should be technically strong in programming languages like Python, Java, HTML, XML, etc.

Commerce with Legal Studies

It is known that commerce with legal studies is a great combination for career growth. Students who want to pursue their career in the Law field can opt for legal studies subject in Class 12 Commerce. The following fields are open for law graduates with commerce: Judicial services, courtroom practice, research, and in-house counsels in multinational companies. 

Students also pursue their careers in corporate law firms, tax law firms, law officers in banks and insurance companies, legal advisors in esteemed law firms, etc. with the combination of Commerce and legal studies.

CBSE 12th Commerce Subjects: Important Books

As per the experts, referring to the best books will help candidates to prepare all the topics as per the latest syllabus and better succeed in the exam. Let us have a look at the table below to know the CBSE 12th Commerce Books.

CBSE Class 12 Commerce Subjects  Reference Book Name
Accounts TS Grewal
Business Studies  ABD’s Bullseye case studies
Economics Sandeep Garg
Maths RS Aggarwal
English Arihant 10-Year Book
IP S Chand Publications
Entrepreneurship Oswal Books Question Bank
Legal Studies CBSE reading material for Legal Studies

The CBSE 12th Commerce 2024 syllabus offers a mix of mandatory and optional subjects tailored to students' interests and future goals. With the right preparation and reference materials, students can navigate their board exams successfully.

Read more: CBSE Divides Academic Year Into Two Sessions

Frequently Asked Questions

Is the CBSE Class 12 Commerce Syllabus 2021 released?

Is there any change in the CBSE Class 12 Commerce Syllabus PDF?

How to download the CBSE Class 12 Commerce Syllabus PDF?

How many subjects are mandatory in CBSE Class 12 Commerce?

What are the additional subjects in CBSE subject list for class 12?

How to prepare for CBSE Class12 Accountancy subject?

Are students required to appear in all CBSE Class 12 subjects in improvement examination?

Which are the subjects in CBSE 12th commerce?


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