PSEB 12th Exam Pattern for Commerce 2026 includes the marking scheme, exam duration, types of questions asked and important topics from Accountancy, Business Studies, General English, Environmental Studies and more. Check the Punjab Board 12th exam pattern for commerce and subject-wise important topics asked in the exam here.
PSEB 12th Exam Pattern for Commerce 2026: The Punjab School Education Board conducts state board exams for class 12 students in the state. Students who are appearing for the PSEB 12th exam must be aware of the exam pattern to ensure they do not miss the important information about the Punjab Board 12th exam pattern. There are five compulsory subjects for students preparing for PSEB Board exams. These subjects are General English, General Punjabi, Environmental Studies, Computer Science, and their elective subjects.
PSEB has clearly assigned and indicated weightage for all the chapters from every subject to make the preparation process easier for students. The weightage is mentioned in the PSEB 12th Exam Pattern prescribed by the state board. Students are advised to cover all the topics while preparing for PSEB 12th Board exam to score well.
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The major subjects of PSEB 12th Commerce stream are Business Studies, Accountancy, Business Economics, Methods and Fundamentals of E-Business. The students should follow preparation tips such as referring to major books and reference books, practising previous year question papers, making and maintaining important notes, revising, etc. These tips can help understand the pattern of the PSEB Class 12 Commerce exam and improve speed and accuracy in solving questions.
- PSEB 12th Commerce 2026: Exam Pattern and Marks Distribution
- PSEB 12th Exam Pattern for Commerce 2026: Subject-wise Marks Distribution
- PSEB Business Studies Class 12 Syllabus 2026
- PSEB Accountancy Class 12 Syllabus 2026
- PSEB Fundamental of E-Business Class 12 Syllabus 2026
- PSEB Business Economics & Quantitative Methods Class 12 Syllabus 2026
- PSEB 12th Important Books and Resources 2026
PSEB 12th Commerce 2026: Exam Pattern and Marks Distribution
The PSEB 12th commerce exam pattern 2026 is an important aspect while preparing for the examination. Students should look at the chapter-wise weightage for each subject and marking scheme before they chalk out a study plan. This helps them stay focused and manage their time efficiently.
| Exam Mode |
Offline |
|---|---|
| Board Name |
Punjab School Education Board (PSEB) |
| Duration |
3 Hours |
| Total Marks |
100 |
| Theory Exam |
80 |
| Internal Assessment |
20 |
| Type of Questions |
Multiple Choice, Long/Short Questions |
| Subjects |
Compulsory Subjects, Elective Subjects, Optional Subjects |
| Passing Marks |
33% Aggregate in Each Subject & Overall |
PSEB 12th Exam Pattern for Commerce 2026: Subject-wise Marks Distribution
To score well in the PSEB Class 12 Commerce exam, students must practice each topic thoroughly. The chapter-wise marks distribution for elective subjects is provided below:
PSEB Business Studies Class 12 Syllabus 2026
The Business Studies exam carries a total of 75 marks, with 60 marks assigned to the theory paper and 10 marks to Continuous Comprehensive Evaluation (CCE). According to PSEB 12th Syllabus, the units covered in Business Studies syllabus include:
| Unit |
Title |
|---|---|
| 1 |
Nature and Significance of Management |
| 2 |
Principles of Management |
| 3 |
Business Environment |
| 4 |
Planning |
| 5 |
Organisation |
| 6 |
Staffing |
| 7 |
Directing |
| 8 |
Coordination |
| 9 |
Controlling |
| 10 |
Business Finance |
| 11 |
Financial Market |
| 12 |
Marketing |
| 13 |
Consumer Protection |
| 14 |
Entrepreneurship Development |
Detail of questions set from each unit is given below:
| Unit No. |
Name of the Unit |
Section – A (Number of 1 mark questions) |
Section – B (Number of 2 mark questions) |
Section – C (Number of 3 mark questions) |
Section – D (Number of 6 mark questions) |
|---|---|---|---|---|---|
| 1 |
Nature and Significance of Management |
1 |
2 |
1 |
1 question from units 1, 2, 3, and 4 with internal choice not from same unit. |
| 2 |
Principles of Management |
2 |
1 |
||
| 3 |
Business Environment |
1 |
1 |
1 |
|
| 4 |
Planning |
2 |
|
||
| 5 |
Organisation |
2 |
1 |
1 |
1 question from units 5, 6, 7, 8 and 9 with internal choice not from same unit. |
| 6 |
Staffing |
2 |
|
|
|
| 7 |
Directing |
2 |
1 |
1 |
|
| 8 |
Controlling |
1 |
1 |
||
| 9 |
Coordination |
1 |
|
||
| 10 |
Business Finance |
1 |
|
1 |
1 question from units 10, 11, 12 and 13 with internal choice not from same unit. |
| 11 |
Financial Markets |
2 |
1 |
1 |
|
| 12 |
Marketing |
2 |
1 |
1 |
|
| 13 |
Consumer Protection |
1 |
1 |
1 |
|
|
|
|
20 |
09 |
08 (DO ANY 6) |
03 (with internal choice) |
PSEB Accountancy Class 12 Syllabus 2026
The PSEB Accountancy exam is conducted for a total of 75 marks, which includes 50 marks for the theory paper, 15 marks for the practical assessment, and 10 marks for Continuous Comprehensive Evaluation (CCE). The segregation of the PSEB Accountancy syllabus 2026 is provided below:
| Unit |
Title |
|---|---|
| 1 |
Accounting for Partnership Firms |
| 2 |
Accounting for Companies |
| 3 |
Analysis of Financial Statement |
| 4 |
Cash Flow Statement |
| 5 |
Project Work |
| 6 |
Computerised Accounting |
| 7 |
Practical Work |
PSEB Fundamental of E-Business Class 12 Syllabus 2026
No, examiners will not deduct marks for exceeding the word limit. Marks will be deducted for spelling mistakes in the Language Papers. Students are advised to be careful with the spellings, so that they won't loose any marks. They are also advised not to waste time by writing much more than the word limit.
In case you feel that you should have been awarded higher marks in a subject, you can apply for revaluation or rechecking of the PSEB 12th paper. The marks awarded after the rechecking/reval shall be considered the final marks and a new marksheet will be issued to you thereafter.
The Punjab Board E-Business exam carries a total of 75 marks, which includes 50 marks for the theory paper, 15 marks for the practical assessment, and 10 marks for Continuous Comprehensive Evaluation (CCE). Students can check the topic-wise details below:
| Unit |
Title |
|---|---|
| 1 |
Fundamental of Information Technology |
| 2 |
Introduction of Electronic Commerce |
| 3 |
E-payment |
| 4 |
E-security |
| 5 |
E-Banking |
| 6 |
E-Marketing |
| 7 |
Practical Paper |
PSEB Business Economics & Quantitative Methods Class 12 Syllabus 2026
The total marks allocated for the Business Economics & Quantitative Methods examination is 75 — 65 marks for theory paper and 10 marks for CCE
Units included in Business Economics & Quantitative Methods syllabus include:
| Unit |
Title |
|---|---|
| 1 |
Measure of Central Tendency |
| 2 |
Measure of Dispersion & Skewness |
| 3 |
Index Number |
| 4 |
Correlation & Regression Analysis |
| 5 |
National Income |
| 6 |
Determination of Income & Employment |
| 7 |
Money & Banking |
| 8 |
Government Budget |
| 9 |
Balance of Payment |
Every subject, apart from the four compulsory subjects, in PSEB Commerce stream has numerical and theory-based questions.
PSEB 12th Important Books and Resources 2026
Students preparing for Punjab Board 12th exam 2026 must note that preparation from right textbook is very important in order to secure good marks in the board exam. For Class 12 Commerce board exam, the Punjab State Education Board follows NCERT format. Hence, students should refer NCERT books for preparation of PSEB Class 12 Commerce exam 2026 which will help in clarifying the basic concepts and understanding the syllabus. The prescribed books by the board give a holistic approach to learning.
Students can also practise from other reference books as suggested by their teachers and seniors. Besides, the students must practise previous years question papers and online mock tests to evaluate and enhance their performance.
Best Book for Punjab Board 12th Commerce
Some of the most popular books to prepare for PSEB Class 12 Commerce are listed below:
- NCERT Books
- T.S. Grewal
- Alka Dhawan Case Study
- TR Jain
- Previous Year Question Paper
- Online Mock Tests
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Students can click on PSEB 12th Maths Exam pattern 2025 to download and check the structure of paper. This will make them familiar with the exam pattern, types of questions asked frequently and more.