Board Exam 2026-27

Assam Board Class 12 Commerce Syllabus 2026-27

Complete SEBA Class 12 Accountancy, Business Studies, Economics Board Exam Curriculum

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

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Accountancy Syllabus 2026-27 (Board Exam) Core Subject

Unit	Topics	Marks
Unit 1	Partnership Accounts - Fundamentals Partnership Deed Profit Sharing Ratio Interest on Capital and Drawings	12
Unit 2	Partnership Accounts - Admission of a Partner Revaluation of Assets and Liabilities Goodwill and its Valuation Adjustment of Capital	12
Unit 3	Partnership Accounts - Retirement and Death Retirement of a Partner Death of a Partner Settlement of Accounts	10
Unit 4	Partnership Accounts - Dissolution Dissolution of Partnership Realisation Account Distribution of Assets	8
Unit 5	Company Accounts - Share Capital Issue of Shares Forfeiture and Reissue Debentures	12
Unit 6	Company Accounts - Financial Statements Balance Sheet Profit and Loss Account Cash Flow Statement	10
Unit 7	Financial Statement Analysis Comparative Statements Common Size Statements Trend Analysis	8
Unit 8	Ratio Analysis Liquidity Ratios Solvency Ratios Profitability Ratios Activity Ratios	8
Internal Assessment	Periodic tests, notebook submission, project work, case studies	20

Business Studies Syllabus 2026-27 (Board Exam) Core Subject

Unit	Topics	Marks
Unit 1	Nature and Significance of Management Management - Concept and Features Objectives of Management Levels of Management	10
Unit 2	Principles of Management Fayol's Principles Taylor's Principles Scientific Management	10
Unit 3	Business Environment Economic Environment Social Environment Political and Legal Environment Technological Environment	10
Unit 4	Planning Types of Plans Objectives and Policies Procedures and Methods Budgeting	8
Unit 5	Organising Organisation Structure Functional and Divisional Structure Delegation and Decentralisation	8
Unit 6	Staffing Recruitment and Selection Training and Development Performance Appraisal	8
Unit 7	Directing Motivation and Leadership Communication Supervision	8
Unit 8	Controlling Control Process Techniques of Controlling Budgetary Control	8
Unit 9	Financial Management Financial Decisions Capital Structure Dividend Decisions	8
Unit 10	Marketing Management Marketing Mix Product, Price, Place, Promotion Consumer Protection	10
Internal Assessment	Periodic tests, notebook submission, project work, case studies	20

Economics Syllabus 2026-27 (Board Exam) Core Subject

Unit	Topics	Marks
Unit 1	Introduction to Microeconomics Central Problems of an Economy Opportunity Cost Production Possibility Curve	8
Unit 2	Consumer Behaviour Consumer Equilibrium Utility Analysis Demand and Supply Elasticity of Demand	10
Unit 3	Producer Behaviour Production Function Cost Concepts Revenue Concepts Profit Maximisation	10
Unit 4	Market Structures Perfect Competition Monopoly Monopolistic Competition Oligopoly	10
Unit 5	Introduction to Macroeconomics National Income GDP, GNP, NNP Circular Flow of Income	10
Unit 6	Money and Banking Functions of Money Commercial Banks Central Bank Monetary Policy	10
Unit 7	Indian Economy Economic Development Poverty and Unemployment Economic Reforms Liberalisation, Privatisation, Globalisation	10
Unit 8	International Trade Balance of Payments Foreign Exchange WTO and Globalization	8
Unit 9	Economic Growth and Development Growth vs Development Human Development Index Sustainable Development	4
Internal Assessment	Periodic tests, notebook submission, project work, case studies	20

Mathematics/Statistics Syllabus 2026-27 (Board Exam) 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 (Board Exam) Core Subject

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

Assamese/Alternative English Syllabus 2026-27 (Board Exam) Core Subject

Unit	Topics	Marks
Language & Literature	গদ্য (Prose), পদ্য (Poetry), ব্যাকৰণ (Grammar) - Advanced Level	30
Grammar	সন্ধি, সমাস, কাৰক, অলংকাৰ, বাক্য গঠন	25
Composition	প্ৰবন্ধ, চিঠি, সাৰাংশ, গল্প ৰচনা	15