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 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 content
  • 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 2025 in a short time?
A:

HBSE Class 12 exams 2025 will likely be held between Feb 15 and April 2, 2025. Considering not much time is left for certain subjects, students must read the tips below to score well in Class 10 exams 2025. 

Complete the whole syllabus: The Board has already released the whole HBSE 12th syllabus 2025 online. Students must note that nothing will come out of syllabus HBSE board exam 2025. Covering every bit of the syllabus will help student get through the tricky questions asked during the Haryana board Class 12 board exams 2025. Focusing on one marker because those questions are the key to score 100 and being regular with your studies. Do your best and prepare in advance so you don't panic in exams. 

Do at least one revision. Also, do at least the last three years' board question papers per subject to score well in HBSE board exams.

Cover NCERT Books thoroughly: One of the best ways to excel in the HBSE Board Exam 2025 Class 10 is to focus on NCERT instead of any other books. Make proper notes of all subjects, especially science, and SST. The most important thing to focus on.is never to ignore SST. This subject can make your percentage very low as it contains most chapters. Hence, do not neglect it. Keep your revision game strong. It is just about balancing all the subjects. 

Utilise HBSE 12th date sheet 2025: Students prepping to appear for HBSE Board Exam 2025 Class 12 must note that HBSE date sheet 2025 will be out soon. Students are advised to use the official schedule for the HBSE board exam to make a strategic plan and timetable for HBSE board exam preparation 2025. 

Focus on Revision: Once the syllabus is over, all you need to do is revise your syllabus and solve as many sample papers as you can. However, you can always go back to the basics for a quick run-through. Emphasize on revision and practice sample papers as it boosts confidence when you test yourself. 

Practice HBSE 12th Sample Papers 2025: Students prepping up for HBSE Class 12 Board Exam 2025 must note that HBSE 12th Sample Paper 2025 are available online at cbse.gov.in. These will make you familiar with the marking scheme, exam pattern, the types of questions asked in the exam etc. 

Q:   How can I prepare for HBSE 12th exams using HBSE date sheet 2025?
A:

Students appearing for BSEH 12th Board Exam 2025 must understand the strategy to utilize HBSE date sheet 2025 for preparation of HBSE Board Exams 2025. HBSE 12th Board Exam 2025 were held between February 27 and April 2, 2025. Now, let us understand ways to use HBSE date sheet for HBSE Class 12 preparation 2025.  

Prepare a subject-wise list for HBSE Class 12

List down all the subjects of HBSE Class 12 Board Exam 2025. Students appearing for BSEH Class 12 Board Exam 2025 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 2025. 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 2025 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 2025, students are advised to keep testing themselves. Practice as many HBSE Class 12 Sample Paper 2025. Use previous year question papers to revise and practice for HBSE board exams 2025. 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:   How do I score 95% in HBSE class 12th 2025 exams?
A:

Hard work, self-study and practice should be your 3 mantras to score 95% or above in class 10th. Follow the steps below to score well in HBSE 12th board exams 2025-

Creating a Proper Study Plan. 

If you haven’t made a proper study plan yet, you need to do it right now. Because that is considered basic and yet very important to plan out how you are going to prepare for your exam. And it is very important if you’re preparing for the 10th or 12th HBSE board exam. To achieve something, you need to set a goal daily so that you can work on it every day. Without any proper planning, you might just end up being confused about what you need to study, it happens right? When exams are near, you just want to study everything at once. But if you have everything planned out, it will become easy for you. 

Know HBSE Exam Syllabus and Pattern 

First, you need to thoroughly go through the HBSE exam syllabus. You need to keep these things in the back of your mind as to which kind of chapters and which kind of pattern you will be needed to follow for the HBSE exam preparation. By doing that you’ll get to know the kind of questions you need to focus on the most. What kind of questions are being repeated and what is the marking scheme while they check the papers? To get satisfactory results you need to do smart work along with hard work and that’s exactly what we are trying to explain at this point. 

Listing Out Important Topics 

In every subject some topics need special attention, sometimes it’s because we don’t get it well enough like the other topic, and sometimes because we get to see questions from those topics frequently in the question pattern. So, that topic should be jotted down, and you should be paying special attention to it and take out separate time for it when you plan for the studying schedule so that you do not miss those topics.

Brush Up Your Handwriting Skills  

When you prepared hard for your examination and made sure everything goes well you don’t want anything minor to be the deal breaker. I am talking about the presentation of your answer sheet. If you keep it neat and tidy you might earn a plus point for that and vice versa. Now how you keep your answer sheet tidy, depends on your handwriting, you should be having clear and easy-to-understand handwriting, so that the examiner finds it easy to check your paper. You need to understand this yours’s will be not the only paper that he will check, so you need to try to stand out a bit, so make sure to work on your Handwriting skills before your exam. 

Compete with yourself  

In any field, you need to focus on being the better version of yourself instead of comparing yourself with others. Repeatedly you need to put yourself through tests to get better and better at whatever you are doing. So, in studies as well you need to focus on sharpening your own skills. For that what you can do is, solve the previous year’s question paper to put yourself through the test and try to get better than the last time. Compare how many questions you get right every time you take a test. That way you’ll get better and better at it. It will also make you familiar with several types of questions. 

Making Short Notes of Every Subjects  

Making notes play an important part while preparing for the board exams, especially during revision because you don’t want to read each line while revising, you will just need to get the important points. So, it is important to make notes while you are studying the chapters thoroughly for every subject. Whichever points you feel are important you need to jot them down in your own words; because in books things are not always written in simple language, so writing it in your own words might make it easy for you to read it again. 

Focus on NCERT Books

While preparing for exams everybody tends to hop into different books to get a better understanding of the topics but all it does is make you even more confused. You can use the supplementary reader to revise the topics that your learned but reading one topic in different books is not a good decision. Focus on one book and that is the NCERT textbook while you are reading something; because questions might come in a unique way in every exam but the context will always be the same, if you don’t understand the topic well you can take the help of experts or you can take online tuitions to clear your doubts. 

Solving Previous Year Question Papers

The best way to revise what you read is by solving the previous year’s question papers. Along with the revision, it will give you a better understanding of the question pattern of the question paper. It is best to look into the question papers from the last 10 years to get a better idea of the questions. You will also overcome the fear of new questions. Remember “Practice makes a man perfect, ” so all you need to do is practice hard.

Good luck!

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
With a degree in MBA from ICFAI University and work experience in all sectors of education, Jasleen wishes to guide students to choose a perfect academic course in accordance to their personality to build a bright f Read Full Bio
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