HBSE 12th Exam Pattern for Commerce 2026 - Know Marking Scheme, Types of Questions Asked, Difficulty Level

Haryana Board of Secondary Education 12th 2026 ( HBSE 12th )

Updated on Aug 26, 2025 15:16 IST
HBSE 12th exam pattern for Commerce shares the marking scheme, types of questions asked in the exam, difficulty level, and more for all subjects covered in the commerce stream. Students must go through the exam pattern below for better preparation of the exams.

HBSE 12th exam pattern for Commerce 2026 shares the marking scheme, types of questions asked in the exam, difficulty level, and more for all subjects covered in the commerce stream. Students must go through the exam pattern below for better preparation of the exams.

HBSE 12th Exam pattern for Commerce 2026 - students preparing for Haryana Board class 12 exams 2026 in the Commerce stream must know the HBSE Class 12 exam pattern 2026 and syllabus for better preparation of the exam. The HBSE 12th exam pattern for commerce 2026 shares the marking scheme, types of questions asked in the exam, their difficulty level, and more for all subjects included in the Commerce stream. 

Board of School Education Haryana (BSEH) is a state-level board of education responsible for conducting board examinations for the state of Haryana. The three main streams offered by the BSEH Board are Science, Commerce and Arts. Commerce is one of the important streams in Class 12 board examination. The core subjects of HBSE 12th exams Commerce stream are Business Studies, Economics, Accountancy and Mathematics.

Students preparing for Class 12 board examination need to know the exam pattern completely as this will help them to adopt a cohesive approach to complete the HBSE 12th syllabus 2026 on time. The exam pattern includes subject-wise/ topic-wise marks distribution, types of questions asked in the exam, their difficulty level and so on. To devise a study plan, students need to know these details before preparation. This article shares the detailed BSEH Class 12 exam pattern for Commerce stream. Haryana Board is expected to conduct the HBSE 12th Commerce exams 2026 

Table of contents
  • HBSE 12th Exam Pattern and Marking Scheme for Commerce
  • HBSE 12th Accountancy Marking Scheme 2026
  • HBSE 12th Business Studies Marking Scheme 2026
  • HBSE Class 12 Economics Marking Scheme 2026
  • HBSE 12th Mathematics Marking Scheme 2026
  • Important Resources and Textbooks for HBSE 12th Commerce examination

HBSE 12th Exam Pattern and Marking Scheme for Commerce

According to HBSE 12th exam pattern 2026, the duration of Science exam is three hours. The total marks allocated for the examination is 100 out of which 80 marks are for theory paper and 20 marks are for the practical and internal assessments.

The unit-wise marks distribution for each subject of BSEH Class 12 Commerce stream is given below:

HBSE 12th Accountancy Marking Scheme 2026

The HBSE Class 12 Accounts syllabus 2026 is divided into three parts – Part A, Part B and Part C (Optional). The total marks allocated for Accountancy examination are 100 of which 60 marks are for the theory exam and 40 marks are for the practical and internal assessments. The unit-wise marks distribution for BSEH Class 12 Accountancy is given below:

Subject

Marks

Accounting not for Profit Organisation

15

Accounting for Partnership

10

Reconstitution of Partnership

25

Dissolution of Partnership firm

10

Also read: HBSE 12th Sample Papers 2026 Download PDF

Units

Marks

Part A

Accounting for Not-for-Profit Organization

05

Partnership Accounting (Fundamental Concepts)

05

Reconstitution of Partnership (Admission, Retirement)

15

Dissolution of Partnership Firm

05

Part B

Company Accounting (Issue of Shares)

08

Company Accounting (Issue and Redemption of Debentures)

08

Analysis of Financial Statements including Accounting Ratios

06

Cash Flow Statement

08

Or Part C

Computerized Accounting

05

Using Computerised Accounting System

06

Using CAS and DBMS

04

Accounting Using DBMS

08

Accounting Application of Electronic Spreadsheet

07

Total

60

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Q:   Is Haryana board easy than CBSE?
A:

CBSE and Haryana board follow the NCERT syllabus and almost teaching techniques. Thus, they both lie at the same pedestal. However, according to some students, CBSE is tougher than other state boards. According to the, . CBSE focuses on application based questions which pushes the student to understand the concept extensively which is contrary to the state boards.

Q:   What score can be considered a good score in HBSE 12th?
A:

There is no concept of good or bad marks in class 12 HBSE board. You must focus on your studies and work hard towards schieveing good score in the board exams. The concept of good/bad marks can be benchmarked by you depending on the stream/career you have chosen for yourself. If you wish to enter IIT and become an engineer, you must aim for 90+ percentage, so on and so forth. 

Thus, set an aim for yourself and build a way to reach the goal and THAT shall be good enough for you.

All the best!

Q:   How do I pass HBSE 12th exams without studying?
A:

Almost every student must had this thought of passing the HBSE 12th board exams without studying, however, one should understand that Haryana  Board 12th board exams are a turning point for their future. While there is no shortcut to pass the 10th board exams without studying, students can follow the points listed below and try their best to pass HBSE board exams.

  • Use Mind Maps And Visual Aids
  • Compile All The Notes
  • Practice Regular Summarisation
  • Quiz Yourself
  • Review Course Notes
  • Use Online Resources
  • Using A Tutor Or Study Group
  • Use Mnemonics
  • Stay Positive And Confident
  • Prioritise Sleep and Nutrition  

HBSE 12th Business Studies Marking Scheme 2026

The total marks allocated for Business Studies examination is 100 out of which 80 marks are for the theory exam and 20 marks for the practical assessment. The unit-wise marks distribution for BSEH Class 12 Business Studies 2026 is given below:

Subject

Marks

Principals and Functions of Management

50

Business Finance and Marketing

30

Project Work

20

Also Read: HBSE 12th Date Sheet 2026

Units

Marks

Nature and Significance of Management

04

Functions and Principles of Management

06

Business Environment

08

Planning

06

Organising

04

Staffing and Recruitment

08

Directing

04

Controlling

06

Business Finance

06

Financial Markets

08

Market and Marketing Mix

08

Consumer Protection and Consumer Responsibility

04

Entrepreneurship

08

Total

80

HBSE Class 12 Economics Marking Scheme 2026 

The total marks allocated for Economics examination are 100 of which 80 marks are for the theory exam and 20 marks are for the practical assessment. The unit-wise marks distribution for BSEH Class 12 Economics is given below:

Subject

Marks

Microeconomics

40

Indian Economic Development

40

Project Work

20

 

Q:   How can I prepare for HBSE 12th exams using HBSE date sheet?
A:

Students appearing for BSEH 12th Board Exam 2026 must understand the strategy to utilize HBSE date sheet 2026 for preparation of HBSE Board Exams 2026. HBSE 12th Board Exam 2026 will likely be held between February 27 and April 2, 2026. Now, let us understand ways to use HBSE date sheet for HBSE Class 12 preparation 2026.  

Prepare a subject-wise list for HBSE Class 12

List down all the subjects of HBSE Class 12 Board Exam. Students appearing for BSEH Class 12 Board Exam will commonly be appearing for English, Physics, Accountancy, Mathematics etc.

List down HBSE Class 12 syllabus and list of topics to cover

Students are advised to cover the complete HBSE 12th syllabus. It is important for students to cover the whole syllabus to score well in board exams. Students must also not forget to make note of important topics to cover to avoid last minute hassles.

Know your subject-wise strengths and weakness

Prioritize the subjects you think you are weak in. Try to cover the whole syllabus using time management. It is important to cover weak subjects before the ones you feel confident about. Use the CBSE 10th timetable to know the number of preparatory days allotted to each subject. Try and cover lengthy subjects much prior to any other subjects.

Make Notes for Revision

While preparing for HBSE Board Exams Class 12, students are advised to make notes for all the subjects. The short notes prepared during the preparation process will help students in last-minute revisions.

Don’t forget to test yourself!

 While preparing for HBSE Class 10 Board Exam, students are advised to keep testing themselves. Practice as many HBSE Class 12 Sample Paper 2026. Use previous year question papers to revise and practice for HBSE board exams. Practicing sample papers will not only help students understand their preparation level but also teach them time management while making under the HBSE 12th exam pattern.

Q:   Is HBSE Class 12th Board exam checking strict?
A:

For Class 12th, it is considered to be strict. However, it is said that the checking done by evaluators is linient in comparison to the checking done by them in Class 9, 11 in their schools.

So, if u have covered the entire HBSE 12th syllabus and your preparation is on point, then you must not worry about the strict checking. You will definitely clear the exams with flying colours.

Units

Marks

Vishay Pravesh (Vyashti Arthshastra Bhaag 1)

4

Upbhogta ka Vyawhaar aur Maangey

10

 Utpaadak ka Vyawhaar aur Aapurti

6

Baazaar Sanrachna ke Vibhinn Pratiman aur Keemat Nirdharan

10

Pratispardha Rahit Baazaar

10

Vishay Pravesh (Vyashti Arthshastra Bhaag 2)

4

Rashtriya Aay Aur Sambhandhit Samuchay

10

Aay aur Rojgaar ka Nirdharan

5

Mudra aur Bank Vywastha

8

Sarkari Budget aur Arthvywastha

7

Bhugtaan Shesh

6

Total

80

HBSE 12th Mathematics Marking Scheme 2026

 The total marks allocated for Mathematics examination is 100, out of which 80 marks are for the theory exam and 20 marks are for the practical assessment. The unit-wise marks distribution for BSEH Class 12 Mathematics is given below:

Units

Marks

Relations and Functions and Inverse Trigonometric Functions

10

Matrices and Determinants

12

Continuity and Differentiability

9

Application of Derivatives

06

Integral

06

Application of Integral

06

Differential Equation

04

Probability

09

Vectors

05

Three Dimensional Geometry

07

Linear Programming

06

Total

80

Also read:

Integration by parts

Integration by Partial Fractions

Definite Integral

Binomial Theorem

Important Resources and Textbooks for HBSE 12th Commerce examination

Right reference books play a vital role in the Haryana Board class 12 preparation process and scoring high. Though there are hundreds of books available in the market for HBSE 12th Commerce stream, students need to pick the right study material to score well in the board exams. They must also practice solving HBSE 12th previous years' question papers. The reference books for core subjects of Commerce stream are given below:

  • Mathematics –NCERT, RS Agarwal, Arihant, and Gupta Bansal S. Chand Books
  • Business Studies –NCERT, ABD’S Bulls Eye Cast Studies, Subhash Dey, Alka Dhawan Case Studies
  • Economics –TR Jain and VK Ohri, Sandeep Garg Books
  • Accountancy –Sandeep Garg, TS Grewal, V. Wason’s Rapid Revision, and DK Goel Books.

Along with the reference books, students can also refer to online education apps. These apps will help students in explaining the complex concepts more easily.

Read More:

About the Author

Jasleen Kaur Taneja is an education editorial expert at Shiksha.com. She prepares content for school board exams. She has written 1,800+ articles with 2.8 crore reads.
She has more than 10 years of working in the edu

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