NIOS Board Exam Pattern Class 12 Commerce 2025 - Know Marking Scheme, Types of Questions Asked, Difficulty Level

National Institute of Open Schooling 12th 2025 ( NIOS 12th )

DeskCalelnderExam On - 25 Oct '25

Updated on Aug 28, 2025 13:48 IST

Commerce is one of the important streams offered in Class 12. NIOS Class 12 Commerce stream includes three main subjects, namely Accountancy, Business Studies, and Economics.  Check the NIOS 12th Exam Pattern for Commerce subjects in this article. It makes one familiar with the marking scheme, types of questions asked in the exam, and more...

NIOS Board Exam Pattern Class 12 Commerce 2025 - The National Institute of Open Schooling (NIOS) released the NIOS 12th exam pattern 2025 for Commerce subjects on its official website. Students preparing for the NIOS Class 12 October exams 2025 must check the NIOS Board Exam Pattern Class 12 Commerce 2025 for all subjects for better preparation of their exams. The subjects included in this stream are Accountancy, Business Studies, Economics, Mathematics among others. 

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In the Commerce stream for NIOS 12th board examination, the students must opt for at least five subjects, including one optional subject (Computer Science, IT, AI, Mathematics, etc) and one language (English, Hindi, Tamil, etc).

Q:   Is it easy to clear NIOS exam?
A:

Students can clear the NIOS exam easily if you are familiar with the pattern of NIOS. They can also understand the difficulty level of questions by solving previous year papers. With proper preparation and planning, students can easily clear the NIOS exam. They should follow the syllabus properly.

Q:   How can I prepare for NIOS Exam?
A:

For NIOS exam, students have to learn by themselves. It is better if you start studying for the NIOS board exams as early as possible. To prepare for the NIOS exams, you must go through the important points. Try and understand the concept and then you can score well by writing answers in your own words. Clear all your doubts before the exams. It is advised to solve as many NIOS previous years' question papers as possible.

Q:   Can I cheat in NIOS 12th board exam?
A:

NIOS board is strictly against the practise of using any unfair means during the examinations. The board is actively working to prevent and discourage any malpractice during board examinations every year. So, you are advised to go through the NIOS 12th syllabus and solve as many previous years question papers and sample papers to avoid cheating during the NIOS board exams.

Students appearing for NIOS Class 12 Commerce examination must know the exam pattern before they commence preparation. The NIOS 12th exam pattern includes a marking scheme for all subjects, the type of questions asked in the exam, their difficulty level, exam duration and so on.

To prepare for NIOS Class 12 Commerce exams, students should refer to the textbooks provided by NIOS and the resources published by JPH and Neeraj Publishers. They can also refer to their seniors’ notes and practice from NIOS 12th previous years’ question papers

Table of content
  • NIOS 12th Exam Pattern and Scheme of Examination for Commerce 2025
  • NIOS 12th Business Studies Marking Scheme 2025
  • NIOS 12th Accountancy Marking Scheme 2025
  • NIOS 12th English Marking Scheme 2025
  • NIOS 12th Mathematics Marking Scheme 2025
  • Important Resources and Books for NIOS Class 12 Commerce

NIOS 12th Exam Pattern and Scheme of Examination for Commerce 2025

According to the NIOS 12th exam pattern, the duration for NIOS Class 12 Commerce is three hours. The total marks allocated for the examination are 100, out of which 80 marks are for the theory paper while the rest 20 marks are for the practical assessment. Students must also know the detailed NIOS 12th Syllabus 2025 for all commerce subjects.

Q:   How can I score good marks in the NIOS exam?
A:

You should have thorough knowledge of the text books. Through hard work and proper learning, one can clear all the subjects. Make short notes of every chapter with important formulas and points. Solving the previous year NIOS question papers will also help to clear the NIOS exam. Write and practice problems in Mathematics and Science. Regular revision is very important to score good marks in the NIOS exam.

The practical examinations are conducted for subjects such as Accountancy, Business Studies, Economics, and Computer Science. The subject-wise marks distribution for NIOS Class 12 Commerce syllabus is as follows:

NIOS 12th Business Studies Marking Scheme 2025

The syllabus of NIOS Class 12 Business Studies is divided into core and optional modules. The core modules include essentials for business studies, whereas the optional modules of the syllabus are based on vocational areas, for example, office procedures and practices, banking, setting up factories, and agency services.

Topics 

Marks

Core Modules

Introduction to Business

16

Business as a Career 

08

Trade and Service Activities

16

Management of Business

16

Financing of Business

12

Marketing

12

Optional Modules

Office Procedure and Practices

20

Practical Banking

 

Introduction to Factory Set-up

 

Agency Services

 

Total

100

Also Read: NIOS 12th Registration 2025

NIOS 12th Accountancy Marking Scheme 2025

The syllabus of NIOS Class 12 Accountancy is divided into core and optional modules. The total marks allocated for the examination are 100, out of which 80 marks for the core modules and 20 marks are for the optional modules.

Topics

Marks

Core Modules

Introduction To Financial Accounting

06

Accounting Terms, Accounting Equation And Journal

06

Voucher Approach in Accounting

12

Bank Reconciliation Statement

06

Financial Statements

15

Partnership Accounts

20

Accounting for Share Capital

15

Optional Modules

Analysis of Financial Statements

20

Final Accounts of Non-Trading Organisation

Total

100

Also read: NIOS 12th Preparation 2025

NIOS 12th English Marking Scheme 2025

The total marks allocated for NIOS English paper are 100.

Name of Module

Marks

Reading and Functional Grammar

35

Functional Writing and Study Skills

25

Listening and Speaking Skills

20

English for Specific Purpose

20

Total

100 marks

NIOS 12th Mathematics Marking Scheme 2025

The syllabus of NIOS Class 12 Mathematics is divided into various modules, which include eight core modules and four optional modules, out of which the student has to choose one module.

Topics

Marks

Core Modules

Complex Numbers and Quadratic Equations

 10

Determinants and Matrices

 10

Permutations and Combinations

 08

Sequences and Series

 08

Trigonometry

 10

Coordinate Geometry

 10

Differential Calculus

 17

Integral Calculus

 17

Optional Modules

Statistics and Probability

10

Vectors and Analytical Solid Geometry

Linear Programming

Total

100

Also read:

Properties of Inverse Trigonometric Functions

Types of Matrices

Area of a triangle

Logarithmic Differentiation

Important Resources and Books for NIOS Class 12 Commerce

NIOS has its own set of textbooks. So, students appearing for Commerce Class 12 should register themselves on the board's official website.

Thereafter, the textbooks are directly sent to the address of the student via post, or they have to collect it from their nearest study centre/registration centre. To prepare for NIOS Class 12 board examination, students need to refer to the right study material. The best source for exam preparation is the textbooks by the NIOS Board.

The list of top books and sources to prepare for NIOS Class 12 Commerce is given below:

  1. NIOS Books
  2. Top's Publishers
  3. Neeraj Publishers
  4. JPH
  5. All is Well Sample Papers
  6. Previous Years Question Paper
  7. Online videos for a particular topic

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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Yes, NIOS date sheet 2025 for practical exam September is released. NIOS Class 10th and Class 12th practical exam is being held from Sept 12 to 27, 2025. Students can downlod the NIOS 12th date sheet 2025 for practical exam from the official website nios.ac.in/. They can also download the NIOS pract

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