BSEB 12th Commerce Syllabus 2026: Download Subject-wise BSEB 12th Board Syllabus PDF

Part A

Principles and Functions of Management

1

Nature and Purpose of Business - Management - concept, objectives, and importance, Management as Science, Art and Profession, Levels of Management, Management functions-planning, organizing, staffing, directing and controlling, Coordination- concept and importance

2

Principles of Management - Principles of Management - concept and significance, Fayol’s principles of management, 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- Planning: Concept, importance and limitation, Planning process, Single use and Standing Plans. Objectives, Strategy, Policy, Procedure, Method, Rule,
Budget and Programme 

5

Organising - Organising: Concept and importance, Organising Process, Structure of organisation- functional and divisional concept. Formal and informal organization - concept, Delegation: concept, elements and importance, Decentralization: concept and importance

6

Staffing - 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 

7

8

Part B

Business Finance & Marketing

7

Financial Management - Financial Management: Concept, role and
objectives, 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

8

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

9

Marketing Management - Marketing – Concept, functions and philosophies, Marketing Mix – Concept and elements, Product – branding, labelling 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 

10

Consumer Protection - Consumer Protection: Concept and importance, 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) 

Introduction to Partnership

Meaning and definitions, The Indian partnership Act 1932,

Methods of capital accounts, Fixed Capital Method

Fluctuating Capital Method, etc.

Partnership Final Accounts

Commission to working partner/ Managers on the basis of Gross profit, Closing stock, Outstanding expenses, Unrecorded purchases and sales, Bills Receivable dishonoured, Net profit, sales, etc.

Reconstitution of Partnership

Retirement/Death of a partner, Meaning, need, Adjustment of accumulated profits and losses, Revaluation of assets and liabilities, Adjustment of capital, Amount due to retiring partner, Death of a partner, Meaning and different ways of reconstitution, Admission of a partner, New ratio, Gain ratio, Treatment of goodwill, etc.

Dissolution of Partnership Firm

Simple dissolution, Dissolution under Insolvency situation, etc.

Accounts of Not for Profit concerns

The capitalisation of entrance fees, Creation of special funds out of donations, Introduction, meaning and features of Not for Profit concerns, General Donations, Specific Funds, Endowment fund, Receipts and Payments Account meaning and features, Depreciation, Stock of stationery, Sale of old assets, Scrap, Newspapers, Specific donation, etc.

Single entry system

Interest on capital, Interest on Drawings, Partners salary, Outstanding / Unpaid expenses, Undervaluation and Overvaluation of Assets and Liabilities, Interest on loan, Prepaid Expenses/ Expenses paid in advance

Bill of Exchange (Only Trade Bill)

Introduction, necessity, Meaning, Definition of Bill of Exchange

Draft/format of Bills, Parties to the Bill of Exchange, Acceptance of Bill, Terms of Bill, honour/dishonour, insolvency of the drawee/ acceptor

Company Accounts Part-I Accounting for shares

Share and share capital, Meaning, Private placement of shares. Public subscription of shares, Nature and Types.

Accounting for Share Capital: Issue and Allotment of Equity Shares

Company Accounts Part-II Accounting for Debentures

Debentures: Meaning, Issue of debentures at par, at a premium and at discount, Issue of debentures for consideration other than cash. Interest on Debentures, etc.

Analysis of financial statements

Cash flow analysis and Ratio analysis, Accounting Ratios: Meaning of objectives and classification of Ratios, Financial statement analysis: meaning, common-size statements, Introductions to current ratio, liquid ratio, Gross profit ratio, operating profit ratio, objectives and limitations, Tools for financial statement Analysis-meaning of comparative statements

Section A: Micro Economics

Introduction to Micro Economics

Types of Market & Price determination under perfect competition

Demand

Analysis of Demand

Consumers behaviour

Elasticity of Demand

Analysis of Supply

Factors of Production

Section B: Macro Economics

Introduction to Macro Economics

National Income

Commercial Bank

Central Bank

Public Economics

Determinants of Aggregates

Money