CBSE Class 12 Commerce Guide 2026-27

Accountancy

• Accounting for Partnership Firms
• Accounting for Companies (Shares & Debentures)
• Analysis of Financial Statements
• Cash Flow Statement
• Accounting Ratios
• Computerized Accounting

Business Studies

• Principles of Management
• Business Environment
• Planning, Organising, Staffing
• Directing, Controlling
• Financial Management
• Marketing Management
• Consumer Protection

Economics

Part A: Introductory Macroeconomics

• National Income and Related Aggregates
• Money and Banking
• Determination of Income and Employment
• Government Budget and the Economy
• Balance of Payments

Part B: Indian Economic Development

• Indian Economy on the Eve of Independence
• Indian Economy (1950-1990)
• Liberalisation, Privatisation & Globalisation
• Poverty, Human Capital, Rural Development
• Employment, Infrastructure, Environment
• Comparative Development Experiences

Mathematics

• Relations and Functions
• Algebra (Matrices, Determinants)
• Calculus
• Vectors and 3D Geometry
• Linear Programming
• Probability

Subject-wise Strategy

• Accountancy: Practice journal entries, final accounts, and cash flow
• Business Studies: Understand concepts, case studies
• Economics: Focus on diagrams, numericals, and data interpretation
• Mathematics: Practice daily, master formulas

Career Prep

• Start CA/CS/CMA preparation early
• Solve previous years' board papers
• Take mock tests regularly
• Read business newspapers and magazines

Accountancy

• Partnership Accounts - Admission, Retirement, Death
• Company Accounts - Share Capital, Debentures
• Financial Statement Analysis - Ratios, Cash Flow

Business Studies

• Principles of Management
• Business Environment
• Financial Management
• Marketing Management