Board Exam Syllabus 2026-27

Punjab Board Class 12 Commerce Syllabus 2026-27

Complete PSEB Class 12 Accountancy, Business Studies & Economics Board Exam Curriculum

5 Core Subjects • Accountancy, Business Studies, Economics • Updated for 2026-27 Board Exams
Detailed syllabus for Accountancy, Business Studies, Economics, English, and Punjabi as per PSEB board exam guidelines.

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5 Subjects 100 Marks Each Board Exam Focus Updated Syllabus

Accountancy Syllabus 2026-27

Punjab Board Class 12 Accountancy syllabus covers advanced accounting concepts, company accounts, and financial analysis. Students build a strong foundation for CA, CMA, and other professional courses.

Unit	Topics	Marks
Financial Statements of Company	Company accounts - meaning and types Financial statements of company - balance sheet and P&L Preparation of financial statements as per Companies Act Schedule VI and its application Analysis and interpretation of financial statements Comparative and common size statements Financial statement analysis and interpretation Numerical problems on financial statements	20
Accounting for Share Capital	Share capital - meaning and types Issue of shares - procedures and accounting Forfeiture and re-issue of shares Share premium and its accounting treatment Buyback of shares and its accounting Accounting for debentures - issue and redemption Numerical problems on share capital Applications in real life corporate accounting	20
Analysis of Financial Statements	Analysis of financial statements - meaning and importance Ratio analysis - liquidity, solvency, profitability ratios Activity ratios and their significance Cash flow statement - meaning and preparation Fund flow statement - meaning and preparation Interpretation of financial ratios Numerical problems on ratio analysis	15
Partnership Accounts	Partnership accounts - meaning and features Partnership deed and its contents Adjustment of partners' capital accounts Goodwill and its valuation methods Admission, retirement, and death of a partner Dissolution of partnership firm Numerical problems on partnership accounts	15
Internal Assessment	Periodic tests and assignments Notebook submission and project work Class participation and practical work Case study analysis and presentations	10

Note: Practical problems and case studies are an integral part of Accountancy. Students must practice company accounts and ratio analysis regularly for board exams and CA Foundation preparation.

Business Studies Syllabus 2026-27

Punjab Board Class 12 Business Studies syllabus covers business environment, management, marketing, and entrepreneurship. Students develop business acumen essential for commerce careers and board exams.

Unit	Topics	Marks
Business Environment	Business environment - meaning and importance Components of business environment - economic, social, political Economic environment and its impact Social and cultural environment Political and legal environment Technological environment and its impact Business environment in India - challenges and opportunities Applications in real life business situations	15
Principles of Management	Management - meaning, nature, and importance Principles of management - Taylor and Fayol Fayol's principles of management Taylor's scientific management principles Comparison of Fayol and Taylor principles Techniques of scientific management Applications in real life business situations	15
Marketing Management	Marketing - meaning and functions Marketing management and its importance Marketing mix - product, price, place, promotion Product and pricing decisions Promotion and distribution decisions Consumer behaviour and its significance Digital marketing and its impact Applications in real life business situations	15
Consumer Protection & Business Ethics	Consumer protection - meaning and importance Consumer rights and responsibilities Consumer protection laws in India Business ethics - meaning and importance Corporate social responsibility Ethical issues in business Applications in real life business situations	10
Internal Assessment	Periodic tests and assignments Notebook submission and project work Case study analysis and presentations Business research project	10

Note: Case studies and real-life examples are an integral part of Business Studies. Students must stay updated with current business news and developments for board exams.

Economics Syllabus 2026-27

Punjab Board Class 12 Economics syllabus covers advanced microeconomics and macroeconomics concepts. Students understand economic principles and their applications in real life.

Unit	Topics	Marks
Microeconomics - Advanced	Consumer equilibrium - utility analysis Demand analysis - price, income, cross elasticity Production and cost analysis Market structures - perfect competition, monopoly Price determination under different markets Factor pricing - wages, rent, interest, profit Applications in real life situations	20
Macroeconomics - Advanced	National income - concepts and measurement Circular flow of income and its significance Money and banking - functions of money Central bank and its functions Inflation - causes and control measures Fiscal and monetary policy Applications in real life situations	20
Indian Economic Development	Indian economy at independence Economic planning in India - five year plans Economic reforms and liberalization Agriculture and food security in India Industrial development and policies Poverty and unemployment in India Sustainable development in India Applications in real life situations	20
International Economics	International trade - theories and practices Balance of payments and its significance Foreign exchange market and exchange rates Globalization and its impact on Indian economy WTO and its role in international trade Applications in real life situations	15
Internal Assessment	Periodic tests and assignments Notebook submission and project work Case study analysis and presentations Economic research project	10

Note: Economic theories and concepts must be understood with real-life examples. Students should read newspapers to stay updated with current economic developments for board exams.