HSC Board Exam 2026-27

Maharashtra Board Class 12 Commerce Syllabus 2026-27

Complete MSBSHSE Class 12 Accountancy, Business Studies, Economics HSC Board Exam Curriculum

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

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Accountancy Syllabus 2026-27 (HSC Board Exam) Core Subject

Unit	Topics	Marks
Unit 1	Partnership Accounts - Fundamentals Partnership Deed Profit Sharing Ratio Interest on Capital and Drawings Guarantee of Profits	12
Unit 2	Partnership Accounts - Admission of a Partner Revaluation of Assets and Liabilities Goodwill and its Valuation Adjustment of Capital Hidden Goodwill	12
Unit 3	Partnership Accounts - Retirement and Death Retirement of a Partner Death of a Partner Settlement of Accounts Joint Life Policy	10
Unit 4	Partnership Accounts - Dissolution Dissolution of Partnership Realisation Account Distribution of Assets Insolvency of Partners	8
Unit 5	Company Accounts - Share Capital Issue of Shares Forfeiture and Reissue Debentures Types of Share Capital	12
Unit 6	Company Accounts - Financial Statements Balance Sheet Profit and Loss Account Cash Flow Statement Notes to Accounts	10
Unit 7	Financial Statement Analysis Comparative Statements Common Size Statements Trend Analysis Interpretation of Financial Data	8
Unit 8	Ratio Analysis Liquidity Ratios Solvency Ratios Profitability Ratios Activity Ratios Interpretation of Ratios	8
Unit 9	Computerised Accounting Accounting Software Computerised Accounting Systems Data Processing and Reports Advantages of Computerised Accounting	6
Internal Assessment	Periodic tests, notebook submission, project work, case studies	20

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

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

Economics Syllabus 2026-27 (HSC Board Exam) Core Subject

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

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

Mathematics Topics

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

Statistics Topics

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

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

English Syllabus 2026-27 (HSC Board Exam) Core Subject

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

Marathi/Alternative Marathi Syllabus 2026-27 (HSC Board Exam) Core Subject

Unit	Topics	Marks
Language & Literature	गद्य, पद्य, व्याकरण - Advanced Level, Literary Criticism	30
Grammar	संधी, समास, कारक, अलंकार, वाक्यरचना, वृत्ती	25
Composition	निबंध, पत्र, सारांश, कथा, समीक्षा, संवादलेखन	15