Academic Session 2026-27

Assam Board Class 11 Commerce Syllabus 2026-27

Complete SEBA Class 11 Accountancy, Business Studies, Economics Curriculum

6 Subjects • Updated for 2026-27
Detailed syllabus for Accountancy, Business Studies, Economics, Mathematics/Statistics, English, and Assamese/Alternative English.

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Accountancy Syllabus 2026-27 Core Subject

Unit	Topics	Marks
Unit 1	Introduction to Accounting Accounting Principles and Concepts Accounting Equations Rules of Debit and Credit	10
Unit 2	Journal and Ledger Journal Entries Ledger Posting Subsidiary Books Cash Book and Petty Cash	12
Unit 3	Trial Balance Preparation of Trial Balance Errors and Rectification Suspense Account	10
Unit 4	Financial Statements Trading Account Profit and Loss Account Balance Sheet Adjustment Entries	15
Unit 5	Bank Reconciliation Statement Need and Importance Preparation of BRS Cash Book vs Pass Book	10
Unit 6	Depreciation and Provisions Methods of Depreciation Straight Line Method Written Down Value Method Reserves and Provisions	10
Unit 7	Accounting for Bills of Exchange Promissory Notes Bill of Exchange Honoring and Discounting Bills	8
Unit 8	Partnership Accounts Partnership Deed Profit Sharing Ratio Goodwill and its Valuation Admission of a Partner	15
Internal Assessment	Periodic tests, notebook submission, project work	20

Business Studies Syllabus 2026-27 Core Subject

Unit	Topics	Marks
Unit 1	Business, Trade and Commerce History of Business Types of Business Activities Objectives of Business	10
Unit 2	Forms of Business Organisations Sole Proprietorship Partnership Joint Stock Company Co-operative Society	15
Unit 3	Public and Private Enterprises Public Sector Private Sector Global Enterprises PPP Model	10
Unit 4	Business Services Banking and Insurance Transport and Logistics Communication and Warehousing	10
Unit 5	Emerging Modes of Business E-Business and E-Commerce Digital Payments Cyber Security	8
Unit 6	Social Responsibility and Business Ethics Corporate Social Responsibility Business Ethics Environmental Responsibility	8
Unit 7	Sources of Business Finance Equity and Debt Financing Financial Institutions Capital Structure	10
Unit 8	Small Business and Entrepreneurship MSMEs Start-up India Entrepreneurial Skills	9
Internal Assessment	Periodic tests, notebook submission, project work	20

Economics Syllabus 2026-27 Core Subject

Unit	Topics	Marks
Unit 1	Introduction to Microeconomics Definition and Scope Basic Economic Problems Scarcity and Choice	10
Unit 2	Consumer Behaviour Utility Analysis Demand and Supply Elasticity of Demand	12
Unit 3	Producer Behaviour Production Function Cost Concepts Revenue Concepts	10
Unit 4	Market Structures Perfect Competition Monopoly and Monopolistic Oligopoly Price Determination	12
Unit 5	Introduction to Macroeconomics National Income GDP and GNP Circular Flow of Income	10
Unit 6	Money and Banking Functions of Money Commercial Banks Central Bank and RBI	10
Unit 7	Indian Economy Economic Development Poverty and Unemployment Economic Reforms	10
Unit 8	International Trade Balance of Payments Foreign Exchange WTO and Globalization	6
Internal Assessment	Periodic tests, notebook submission, project work	20

Mathematics/Statistics Syllabus 2026-27 Elective Subject

Mathematics Topics

• Algebra - Matrices and Determinants
• Calculus - Limits and Derivatives
• Coordinate Geometry
• Probability and Statistics
• Linear Programming
• Sets and Functions

Statistics Topics

• Data Collection and Presentation
• Measures of Central Tendency
• Measures of Dispersion
• Probability and Distributions
• Correlation and Regression
• Statistical Inference

Note: Students can choose between Mathematics and Statistics based on their career goals and interests.

English Syllabus 2026-27 Core Subject

Unit	Topics	Marks
Reading Comprehension	Passages with questions, vocabulary, inference	15
Prose	Selected prose pieces, author analysis, interpretation	20
Poetry	Selected poems, poetic devices, analysis	15
Grammar	Tenses, Voice, Speech, Modals, Prepositions	20
Writing Skills	Essay, Letter, Report, Story Writing	10

Assamese/Alternative English Syllabus 2026-27 Core Subject

Unit	Topics	Marks
Language & Literature	গদ্য, পদ্য, ব্যাকৰণ	30
Grammar	সন্ধি, সমাস, কাৰক, অলংকাৰ	25
Composition	প্ৰবন্ধ, চিঠি, সাৰাংশ	15