Class 12 Commerce Syllabus for CBSE & ICSE

Overview: The CBSE and ICSE boards have released the syllabus for the 12th commerce stream for the academic year 2025-26 on their official websites. This post provides detailed information about the Class 12 Commerce Syllabus for both the CBSE and ICSE boards.

CBSE Class 12 Commerce Syllabus 2025-26

• In the CBSE, the mandatory subjects include accountancy, business studies, economics, and English, while mathematics, physical education, information practices, legal studies, and entrepreneurship are optional subjects. 
• Before starting the preparation, it is essential to review the detailed syllabus, as this will help you identify the key topics from an exam perspective.

Note:The CBSE board had reduced the syllabus by 30% for the academic year 2020 due to the non-functioning of schools. Please note that the reduced syllabus is only applicable for last year.

Check: CBSE Class 12 Commerce Subjects

Download Free Study Material for CBSE and CUET Exam by Supergrads

CBSE Class 12 Accountancy 2025 Syllabus

The theory for Accounts in Class 12 holds a weightage of 80 marks, while 20 marks are allocated to the project work submitted by students. Check out the table below to learn the detailed Class 12 Commerce Accountancy Syllabus for the CBSE board.

Units		Periods	Marks
Part A	Accounting for Not-for-Profit Organisations, Partnership Firms, and Companies
	Unit 1. Financial Statements of Not-for-Profit Organisations	25	10
	Unit 2. Accounting for Partnership Firms	90	30
	Unit 3. Accounting for Companies	35	20
	Total	150	60
Part B	Financial Statement Analysis
	Unit 4. Analysis of Financial Statements	30	12
	Unit 5. Cash Flow Statement	20	8
	Total	50	20
Part C	Project Work	20	20

CBSE Class 12 Business Studies 2025 Syllabus

The theory exam carries a weightage of 80 marks, while the Project work is marked out of 20. Check out the table below to know the Class 12 Business studies Syllabus and the weightage for the session 2025-26.

Units	Topics	Periods	Marks
Part A	Principles and Functions of Management	-	50
1.	Nature and Significance of Management	12	16
2.	Principles of Management	11
3.	Business Environment	08
4.	Planning	08	14
5.	Organising	10
6.	Staffing	13	20
7.	Directing	09
8.	Controlling	07
-	Total	78	50
Part B	Business Finance and Marketing	-	30
9.	Financial Management	20	15
10.	Financial Markets	18
11.	Marketing Management	24	15
12.	Consumer Protection	05
-	Total	67	30
Part C	Project Work ( One)	20	20

CBSE Class 12 Economics 2025 Syllabus

Like other subjects, Economics also has 80 marks out of 100 dedicated to the theory exam, while 20 marks are allocated to the project submission. The weightage as per the CBSE Class 12 Economics Syllabus is listed below:

Units		Marks	Periods
Part A - Introductory Macroeconomics
Unit 1	National Income and Related Aggregates	12	30
Unit 2	Money and Banking	6	15
Unit 3	Determination of Income and Employment	10	25
Unit 4	Government Budget and the Economy	6	15
Unit 5	Balance of Payments	6	15
		40	100
Part B - Indian Economic Development
Unit 6	Development Experience (1947-90) and Economic Reforms since 1991	12	28
Unit 7	Current Challenges facing the Indian Economy	22	60
Unit 8	Development Experience of India – A Comparison with Neighbours	6	12
	Theory Paper (40+40 = 80 Marks)	40	100
Part C - Project Work		20	20

CBSE Class 12 Syllabus for English

Let us understand the distribution of the Class 12 Commerce English Syllabus here:

Units	Topics	Marks
Part A	Reading Comprehension	20
	Literature	20
Part B	Writing Section	16
	Literature Section	24
Total	-	80
Internal Assessment	-	20

Refer: Reference Books for Class 12 Optional Subjects

CBSE Commerce Class 12 Syllabus for Mathematics

Class 12 Commerce Syllabus 2025-26 for Mathematics
Topics	Marks
Unit 1: Relations and Functions	08
Unit-2: Algebra	10
Unit-3: Calculus	35
Unit 4: Vectors and Three-Dimensional Geometry	14
Unit 5: Linear Programming	05
Unit-6: Probability	08
Internal Assessment	20

ICSE Commerce Class 12 Syllabus 2025-26

Check out the subject-wise revised syllabus and also the deleted portions below. 

Revised Class 12 Accountancy Syllabus

There will be two papers in this Subject: Paper I will be a theoretical paper of 80 marks and three hours duration, while 20 marks are allotted to Paper II (Project submissions) in the ICSE Business Studies Examination. The revised weightage as per the updated Class 12 ICSE Commerce Syllabus for Accounts is listed below:

Units	Topics	Marks
Section A		60
1	Partnership Accounts
	Fundamentals of Partnership
	Goodwill
	Reconstitution of Partnership
2	Joint Stock Company Accounts
SECTION B -MANAGEMENT ACCOUNTING		20
3	Financial Statement Analysis
4	Cash Flow Statement (Only for Manufacturing Companies)
5	Ratio Analysis
OR SECTION C - COMPUTERISED ACCOUNTING
-	Accounting Application of Electronic Spreadsheet
-	Database Management System (DBMS)
Theory		80
Project Work	Two projects to be done on any theory topic	20
Total	-	100

ICSE Class 12 Business Studies Syllabus

There will be two papers on this Subject: Paper I will be a theoretical paper of 80 marks and three hours duration, while 20 marks are allotted to Paper II (Project submissions) in the ICSE Business Studies Examination 2025 - 2026. The Revised ICSE Business Studies Syllabus for session 2025-2026, along with the weightage, is listed below:-

Units	Topics	Marks
Paper 1 (Theory)		80
Part 1	Part I (20 marks) will consist of compulsory short answer questions testing knowledge, application and skills relating to elementary/fundamental aspects of the entire syllabus.
	Part II (60 marks) will consist of eight questions, out of which candidates will be required to answer any five questions, each carrying 12 marks.
Paper 2 (Project Work)		20
-	Two projects to be done on any theory topic
Total	-	100

ICSE Class 12 Economics Syllabus

There will be two papers in this Subject: Paper I will be a theoretical paper of 80 marks and three hours duration, while 20 marks are allotted to Paper II (Project submissions) in the ICSE Economics Examination 2025 - 2026. The revised weightage as per the updated Class 12 ICSE Commerce Syllabus for Economics is listed below:

Units	Topics	Marks
Paper 1 (Theory)		80
1	Microeconomic Theory
2	Theory of Income and Employment
3	Money and Banking
4	Balance of Payment and Exchange Rate
5	Public Finance
6	National Income
-	Part I (20 marks) will consist of compulsory short answer questions testing knowledge, application and skills relating to elementary/fundamental aspects of the entire syllabus.
-	Part II (60 marks) will consist of eight questions, out of which candidates will be required to answer any five questions, each carrying 12 marks.
Paper 2 (Project Work)		20
-	Two projects to be done on any theory topic
Total	-	100

ICSE Class 12 English Syllabus (ICSE)

The English subject has two components, English Language and Literature in English. There will be two papers in this Subject: Paper I will be a theoretical paper of 80 marks and a three-hour duration, while Paper II (Project submissions) will be allotted 20 marks in the ICSE English Language Examination.

The Revised ICSE English Syllabus for session 2025-2026, along with the weightage, is listed below:-

Units	Topics	Marks
Paper 1 (Theory)		80
-	A composition on one of a number of subjects	20
-	Directed writing (article writing, book review, film review, review of the cultural program, speech writing, report writing, personal profile, and statement of purpose) based on the suggested point	15
	Proposal Writing Based on a Given Situation. The proposal should include An Introduction, Objectives, and a List of measures to be taken. A concluding statement is desirable	10
	Short-answer questions to test grammar, structure, and usage	15
	Comprehension	20
Paper 2 (Project Work)		20
-	Three projects to be done from the topics: Listening, Speaking, and Writing skills
Total	-	100

Conclusion

In summary, the CBSE and ICSE boards have updated their Class 12 Commerce syllabus for the academic year 2025 with both mandatory and optional subjects outlined for students' preparation. Both boards emphasise project work as a key component, reflecting a comprehensive approach to learning. Students are encouraged to utilise the provided materials and revised syllabuses to excel in their examinations