CBSE Class 12 Commerce Syllabus 2023-24

In many schools throughout India, the education standards are primarily regulated by the Central Board of Secondary Education or CBSE. For the academic year 2023–24, the CBSE has provided Class 12 students who opted for the Commerce stream with the most recent syllabus. Students, parents, and educators need to be aware of the contents of this syllabus, as it will serve as guidance for what will be taught and learned throughout the academic year. Technically speaking, the syllabus resembles a road map. Possible additions, deletions, or modifications to the subject matter for the academic year 2023–24 are not yet known. Consequently, it is advisable to consult the most recent syllabus and make suitable preparations. This article contains full details regarding Commerce 12th Syllabus CBSE 2023–24.

Class 12 Commerce Syllabus 2023-24 for Accountancy

The CBSE Class 12th Accountancy Syllabus is meant to help students learn more about accounting and how it can be used in real-life business situations. The accounting course outline is split into two parts, which are listed below,

Units	Sections	Topics	Marks
Part A (Accounting for Partnership Firms and Companies)	Unit 1 (Accounting for Partnership Firms)	Partnership: Features, Partnership Deed. Provisions of the Indian Partnership Act 1932 in the absence of a partnership deed. Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account – a division of profit among partners, a guarantee of profits. Past adjustments (relating to interest on capital, interest on drawing, salary, and profit sharing ratio). Goodwill: meaning, nature, factors affecting, and valuation methods – average profit, super profit, and capitalization. Accounting for Partnership Firms – Reconstitution and Dissolution.	36
	Unit 2 (Accounting for Companies)	Accounting for Share Capital Accounting for Debentures	24
Part B (Financial Statement Analysis)	Unit 3 (Analysis of Financial Statements)	Financial statements of a Company: Meaning, Nature, Uses, and importance of financial Statement. Statement of Profit and Loss and Balance Sheet in the prescribed form with major headings and subheadings (as per Schedule III to the Companies Act, 2013) Financial Statement Analysis: Meaning, Significance Objectives, importance, and limitations. Tools for Financial Statement Analysis: Cash flow analysis, ratio analysis. Accounting Ratios: Meaning, Objectives, Advantages, classification and computation. Liquidity Ratios: Current ratio and Quick ratio. Solvency Ratios: Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio, and Interest Coverage Ratio. Debt to Capital Employed Ratio. Activity Ratios: Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables Turnover Ratio, Fixed Asset Turnover Ratio, Net Asset Turnover Ratio, and Working Capital Turnover Ratio. Profitability Ratios: Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio and Return on Investment.	12
	Unit 4 (Cash Flow Statement)	Meaning, objectives Benefits, Cash and Cash Equivalents, Classification of Activities and preparation (as per AS 3 (Revised) (Indirect Method only)	8

OR

Part B (Computerized Accounting)	Unit 4 (Computerized Accounting)	–	20

Class 12 Commerce Syllabus 2023-24 for Business Studies

There are 12 units in the Class 12 Business Studies syllabus, and the question paper for each unit is worth 80 marks. This syllabus is broken up into different parts so that you can study the subject in an organized way.

Units	Sections	Topics	Marks
Part A	Principles and Functions of Management
1.	Nature and Significance of Management	Management – concept, objectives, and importance Management as Science, Art and Profession Levels of Management Management functions – planning, organizing, staffing, directing, and controlling – concept and importance	16
2.	Principles of Management	Principles of Management– concept, and significance  Fayol’s Principles of Management and Taylor’s Scientific Management- principles and techniques
3.	Business Environment	Business Environment Concept and importance Dimensions of Business Environment, Economic, Social, Technological, Political and Legal Demonetization – concept and features
4.	Planning	Concept, importance, and limitation Planning process Single use and standing plans. Objectives, Strategy, Policy, Procedure, method Rule, budget, and Programme	14
5.	Organising	Concept and importance Organising Process Structure of organization – functional and divisional concept. Formal and informal organization – concept Delegation: concept, elements, and importance Decentralisation: concept and importance
6.	Staffing	Concept and importance of staffing Staffing as a part of Human Resource Management concept Staffing process Recruitment Process Selection –process Training and Development – Concept and importance, Methods of training – on the job and off the job – vestibule training, apprenticeship training, and internship training	20
7.	Directing	Concept and importance Elements of Directing Motivation – concept, Maslow’s hierarchy of needs, Financial and non-financial incentives Leadership –concept, styles – authoritative, democratic, and laissez-faire Communication – concept, formal and informal communication; barriers to effective communication, how to overcome the barriers
8.	Controlling	Controlling – Concept and importance Relationship between planning and controlling Steps in the process of control
Part B	Business Finance and Marketing
9.	Financial Management	Concept, role, and Objectives of Financial Management Financial decisions: investment, financing and dividend- Meaning and factors affecting Financial Planning – concept and importance Capital Structure – concept and factors affecting capital structure Fixed and Working Capital – Concept and factors affecting their requirements	15
10.	Financial Markets	Financial Markets: Concept Money market: Concept Capital market and its types (primary and secondary) Stock Exchange – Functions and trading procedure Securities and Exchange Board of India (SEBI) – objectives and functions
11.	Marketing Management	Marketing – Concept, functions, and philosophies Marketing Mix – Concept and elements Product – branding, labeling and packaging – Concept Price –Concept, Factors determining price Physical Distribution – concept, components, and channels of distribution Promotion – Concept and elements; Advertising, Personal Selling, Sales Promotion, and Public Relations	15
12.	Consumer Protection Act	Concept and importance of consumer protection Consumer Protection Act 2019: Meaning of consumer Rights and responsibilities of consumers Who can file a complaint? Redressal machinery Remedies available Consumer awareness – Role of consumer organizations and Non- Governmental Organizations (NGOs)

Class 12 Commerce Syllabus 2023-24 for Economics

There are a total of 8 units in the CBSE Class 12 Economics syllabus trade, which is split into two parts: Part A and Part B. It is worth 40 points for each part. Here is the full syllabus,

Units	Sections	Topics	Marks
Part A (Introductory Macroeconomics)	National Income and Related Aggregates	Basic concepts in macroeconomics: consumption goods, capital goods, final goods, intermediate goods; stocks and flows; gross investment, and depreciation. Circular flow of income (two sector model); Methods of calculating National Income – Value Added or Product method, Expenditure method, Income method. Aggregates related to National Income: Gross National Product (GNP), Net National Product (NNP), Gross Domestic Product (GDP), and Net Domestic Product (NDP) – at market price, at factor cost; Real and Nominal GDP. GDP and Welfare	10
	Money and Banking	Money – meaning and functions, supply of money – Currency held by the public and net demand deposits held by commercial banks. Money creation by the commercial banking system. Central bank and its functions (example of the Reserve Bank of India): Bank of issue, Govt. Bank, Banker’s Bank, Control of Credit through Bank Rate, CRR, SLR, Repo Rate and Reverse Repo Rate, Open Market Operations, Margin requirement.	06
	Determination of Income and Employment	Aggregate demand and its components. Propensity to consume and propensity to save (average and marginal). Short-run equilibrium output; investment multiplier and its mechanism. Meaning of full employment and involuntary unemployment. Problems of excess demand and deficient demand; measures to correct them – changes in government spending, taxes and money supply.	12
	Government Budget and the Economy	Government budget – meaning, objectives, and components. Classification of receipts – revenue receipts and capital receipts; Classification of expenditure – revenue expenditure and capital expenditure. Balanced, Surplus, and Deficit Budget – measures of government deficit.	06
	Balance of Payments	Balance of payments account – meaning and components; Balance of payments – Surplus and Deficit Foreign exchange rate – meaning of fixed and flexible rates and managed floating. Determination of exchange rate in a free market, Merits and demerits of flexible and fixed exchange rate. Managed Floating exchange rate system	06
Part B (Indian Economic Development)	Development Experience (1947-90) and Economic Reforms since 1991	A brief introduction of the state of Indian economy on the eve of independence. Indian economic system and common goals of Five Year Plans. Main features, problems and policies of agriculture (institutional aspects and new agricultural strategy), industry (IPR 1956; SSI – role & importance) and foreign trade. Features and appraisals of liberalisation, globalisation and privatisation (LPG policy); Concepts of demonetization and GST	12
	Current Challenges facing Indian Economy	Periods Human Capital Formation: How people become resource; Role of human capital in economic development; Growth of Education Sector in India Rural development: Key issues – credit and marketing – role of cooperatives; agricultural diversification; alternative farming – organic farming Employment: Growth and changes in work force participation rate in formal and informal sectors; problems and policies Sustainable Economic Development: Meaning, Effects of Economic Development on Resources and Environment, including global warming	20
	Development Experience of India – A Comparison with Neighbours	A comparison with neighbours India and Pakistan India and China Issues: economic growth, population, sectoral development and other Human Development Indicators	08

Class 12 Commerce Syllabus 2023-24 for Mathematics

Here is the full CBSE Class 12 Math Course Outline for 2023. Concepts like calculus, vectors, probability, and more are on the syllabus. It helps students understand exactly what ideas and skills they will be learning during the school year.

S.No.	Units	Topics	Marks
1.	Relations and Functions	1. Relations and Functions Types of relations: reflexive, symmetric, transitive and equivalence relations. One to one and onto functions. 2. Inverse Trigonometric Functions Definition, range, domain, principal value branch. Graphs of inverse trigonometric functions.	08
2.	Algebra	1. Matrices Concept, notation, order, equality, types of matrices, zero and identity matrix, transpose of a matrix, symmetric and skew symmetric matrices. Operation on matrices: Addition and multiplication and multiplication with a scalar. Simple properties of addition, multiplication and scalar multiplication. Oncommutativity of multiplication of matrices and existence of non-zero matrices whose product is the zero matrix (restrict to square matrices of order 2). Invertible matrices and proof of the uniqueness of inverse, if it exists; (Here all matrices will have real entries). 2. Determinants Determinant of a square matrix (up to 3 x 3 matrices), minors, co-factors and applications of determinants in finding the area of a triangle. Adjoint and inverse of a square matrix. Consistency, inconsistency and number of solutions of system of linear equations by examples, solving system of linear equations in two or three variables (having unique solution) using inverse of a matrix.	10
3.	Calculus	1. Continuity and Differentiability Continuity and differentiability, derivative of composite functions, chain rule, derivative of inverse trigonometric functions, derivative of implicit functions. Concept of exponential and logarithmic functions. Derivatives of logarithmic and exponential functions. Logarithmic differentiation, derivative of functions expressed in parametric forms. Second order derivatives. 2. Applications of Derivatives Applications of derivatives: rate of change of bodies, increasing/decreasing functions, maxima and minima (first derivative test motivated geometrically and second derivative test given as a provable tool). Simple problems (that illustrate basic principles and understanding of the subject as well as real life situations). 3. Integrals Integration as inverse process of differentiation. Integration of a variety of functions by substitution, by partial fractions and by parts, Evaluation of simple integrals of the following types and problems based on them. Fundamental Theorem of Calculus (without proof). Basic properties of definite integrals and evaluation of definite integrals. 4. Applications of the Integrals Applications in finding the area under simple curves, especially lines, circles/ parabolas/ellipses (in standard form only). 5. Differential Equations Definition, order and degree, general and particular solutions of a differential equation. Solution of differential equations by method of separation of variables, solutions of homogeneous differential equations of first order and first degree. Solutions of linear differential equation.	35
4.	Vectors and Three – Dimensional Geometry	1. Vectors Vectors and scalars, magnitude and direction of a vector. Direction cosines and direction ratios of a vector. Types of vectors (equal, unit, zero, parallel and collinear vectors), position vector of a point, negative of a vector, components of a vector, addition of vectors, multiplication of a vector by a scalar, position vector of a point dividing a line segment in a given ratio. Definition, Geometrical Interpretation, properties and application of scalar (dot) product of vectors, vector (cross) product of vectors. 2. Three – dimensional Geometry Direction cosines and direction ratios of a line joining two points. Cartesian equation and vector equation of a line, skew lines, shortest distance between two lines. Angle between two lines.	14
5.	Linear Programming	Introduction, related terminology such as constraints, objective function, optimization, different types of linear programming (L.P.) problems. graphical method of solution for problems in two variables, feasible and infeasible regions (bounded), feasible and infeasible solutions, optimal feasible solutions (up to three non-trivial constraints)	05
6.	Probability	Conditional probability, multiplication theorem on probability, independent events, total probability, Bayes’ theorem, Random variable and its probability distribution, mean of random variable.	08

Class 12 Commerce Syllabus 2023-24 for English Core

Section		Topics	Marks Distribution	Marks
A.	Reading Comprehension	Factual/ Descriptive/ Literary Passage	10	20
		Case-based Passage	10
B.	Creative Writing Skills	Notice Writing	05	20
		Formal/ Informal Invitation and Reply	05
		Article/ Report Writing	05
		Letter to Editor/ of Application	05
C.	Literature (Flamingo & Vistas)	Reference to the Context	16	40
		Short & Long Answers	24

Class 12 Commerce Syllabus 2023-24 for Computer Science

Unit Number	Unit Name	Marks
1.	Computational Thinking and Programming – 2	40
2.	Computer Networks	10
3.	Database Management	20
	Theory Exam	70
	Practical	30

Class 12 Commerce Syllabus Download Steps

Students can easily get the CBSE Class 12 Commerce syllabus by following these steps. This will give them access to the required topics and content for each course. Here are the steps you need to take to get the CBSE Class 12 Commerce course 2023–24:

Step 1: You can find CBSE on the web at cbseacademics.nic.in.

Step 2: Find the “Curriculum” link at the top of the site. To get to the course page, click on it.

Step 3: On the page with the curriculum, click the “Senior Secondary Curriculum (XI–XII)” link.

Step 4: There will be a list of items show up. Choose the “Academic Electives – (Group-A)” choice. The screen will show a list of themes that are part of the Commerce stream. You can download the course outline for a subject by clicking on it. There will be a download button, when you click on the subject name.

Step 5: If you click on it, you can save the syllabus as a PDF file.

Frequently Asked Questions (FAQs)

1. When did the CBSE 12th Commerce syllabus for 2023–24 come out?

Answer:

On April 6, the CBSE 12th Commerce syllabus for the 2023–24 school year was made official.

2. How do I get the CBSE Class 12 Commerce syllabus?

Answer:

The CBSE Class 12 Commerce syllabus can be found at cbseacademic.nic.in, which is the main website of the CBSE.

3. How many parts does the CBSE Syllabus for Class 12 Accountancy have?

Answer:

There are three parts to the CBSE Syllabus for Class 12 Accountancy. Part A is about accounting for companies and partnership firms. Part B is about analyzing financial statements or using computers to do accounting. And Part C is about doing project work or hands-on work.

4. How many points are given for the project work in the Class 12 Accountancy CBSE Syllabus?

Answer:

Twenty points are given for the project work in the CBSE Syllabus for Class 12 Accountancy. There are 12 points for the project file and 8 points for the oral voce.

5. What are the two units that make up part A of the CBSE syllabus for Class 12 Accounting?

Answer:

There are two units in Part A of the CBSE Syllabus for Class 12 Accountancy. They are about accounting for companies and partnership firms.

6. Which part of the CBSE Syllabus for Class 12 Business Studies is worth more points?

Answer:

Parts 6, 7, and 8 of the CBSE Syllabus for Class 12 Business Studies are worth 20 points each. This is what students need to read in order to do well on the final test.

7. Why is the CBSE Syllabus for Class 12 Business Studies important for studying for the test?

Answer:

Students who want to do well on their boards should pay attention to the CBSE Syllabus for Class 12 Business Studies. The main reason for giving students a syllabus is to let them know how the examinations will be set up and the marks weightage.