Accountancy Syllabus 2026-27

Rajasthan Board Class 12 Accountancy syllabus covers partnership accounts, company accounts, financial statement analysis, and cash flow statements. It develops analytical skills essential for careers in finance, auditing, and CA/CS/CMA foundation.

Unit	Topics	Marks
Unit 1: Partnership Accounts	Partnership - Meaning, Features, Types Partnership Deed - Contents and Importance Profit and Loss Appropriation Account Interest on Capital and Drawings Salary and Commission to Partners Admission of a Partner - Revaluation, Goodwill Goodwill - Valuation Methods (Average Profit, Super Profit, Capitalization) Retirement and Death of a Partner Dissolution of Partnership Firm - Realization Account Accounting Treatment of Goodwill Reconstitution of Partnership - Changes Partner's Capital Accounts - Fixed and Fluctuating Current Account and Loan Account Accounting for Joint Life Policy Piecemeal Distribution of Cash	20
Unit 2: Company Accounts	Company - Meaning and Types Share Capital - Types and Issue Issue of Shares - At Par, Premium, Discount Forfeiture and Re-issue of Shares Debentures - Types and Issue Issue of Debentures - Terms and Conditions Redemption of Debentures Company Financial Statements - Format Final Accounts of Companies - Preparation Accounting for Share Capital - Journal Entries Accounting for Debentures - Journal Entries Bonus Shares and Rights Issue Buy-back of Shares Corporate Financial Reporting Management Accounting - Introduction	20
Unit 3: Financial Statements Analysis	Financial Statements - Meaning and Objectives Tools of Financial Statement Analysis Comparative Financial Statements - Analysis Common Size Financial Statements - Analysis Trend Analysis - Techniques Ratio Analysis - Liquidity Ratios Ratio Analysis - Solvency Ratios Ratio Analysis - Profitability Ratios Ratio Analysis - Activity Ratios Interpretation of Ratios - Applications Limitations of Ratio Analysis Cash Flow Statement - Meaning and Objectives Preparation of Cash Flow Statement - AS-3 Operating, Investing, Financing Activities Analysis of Cash Flow Statement	20
Unit 4: Accounting for Not-for-Profit Organizations	Not-for-Profit Organizations - Meaning and Types Receipts and Payments Account - Preparation Income and Expenditure Account - Preparation Balance Sheet of Not-for-Profit Organizations Accounting Treatment of Donations, Grants, Subscriptions Legacy and Endowment Funds Special Funds and Their Accounting Hospital Accounts - Features Educational Institution Accounts Difference between Receipts and Payments, Income and Expenditure	10
Unit 5: Computerized Accounting	Computerized Accounting - Need and Features Accounting Information Systems ERP - Enterprise Resource Planning Tally - Features and Applications Creating Company in Tally Accounting Vouchers in Tally Financial Statements in Tally Analysis of Financial Statements in Tally Inventory Management in Tally Advantages and Limitations of Computerized Accounting	10
Internal Assessment	Periodic tests and quizzes Notebook submission and review Subject enrichment activities Project work and presentations Practical problems and case studies Computerized accounting projects	20

Note: Practical work and project work are essential for Accountancy. Students must complete all assignments and maintain a practical record book as per RBSE guidelines. Practice CA Foundation questions for better preparation.

Business Studies Syllabus 2026-27

Rajasthan Board Class 12 Business Studies syllabus covers business environment, management principles, and functional areas of management. It prepares students for careers in management, entrepreneurship, and professional courses like CA, CS, and CMA.

Unit	Topics	Marks
Unit 1: Business Environment	Business Environment - Meaning and Importance Internal and External Environment Micro Environment - Suppliers, Customers, Competitors Macro Environment - Political, Economic, Social, Technological Legal Environment - Business Laws Economic Environment in India Social Responsibility of Business Business Ethics - Need and Importance Corporate Social Responsibility - CSR Environmental Issues and Business Globalization and Business Impact of Government Policies on Business Demonetization and Its Impact GST and Its Impact on Business Make in India and Start-up India	15
Unit 2: Principles of Management	Management - Meaning and Characteristics Objectives and Importance of Management Management as Science, Art, and Profession Fayol's Principles of Management Taylor's Scientific Management Planning - Meaning and Process Types of Plans - Objectives, Strategy, Policy, Procedure Organizing - Meaning and Process Organizational Structure - Functional, Divisional Staffing - Recruitment and Selection Training and Development - Types Directing - Leadership and Motivation Controlling - Meaning and Process Coordination - Need and Importance Management Functions - Overview	20
Unit 3: Business Finance and Marketing	Financial Management - Scope and Functions Sources of Business Finance - Long-term and Short-term Financial Markets - Stock Market, Money Market Primary and Secondary Markets SEBI - Role and Functions Marketing Management - Concept and Functions Marketing Mix - Product, Price, Place, Promotion Product - Branding, Packaging, Labeling Pricing - Factors and Strategies Place - Channels of Distribution Promotion - Advertising, Sales Promotion, Public Relations Consumer Protection - Rights and Responsibilities Consumer Protection Act - 2019 Entrepreneurship Development	25
Unit 4: Business Services	Banking - Types and Functions Insurance - Principles and Types Transport - Modes and Importance Communication - Postal, Telecom, Internet Warehousing - Types and Functions E-commerce - Meaning and Types E-business - Scope and Benefits Online Trading and Payment Systems Digital Business - Challenges Business Services in Rajasthan Emerging Modes of Business Start-up Ecosystem in India	10
Internal Assessment	Periodic tests and quizzes Notebook submission and review Subject enrichment activities Project work and presentations Case studies and business analysis Entrepreneurship projects	20

Pro Tip: Stay updated with current business news and economic developments. Read business newspapers and magazines to understand real-world applications of business concepts. Practice case studies for better understanding.

Economics Syllabus 2026-27

Rajasthan Board Class 12 Economics syllabus covers microeconomics and macroeconomics concepts including demand, supply, production, costs, market equilibrium, national income, money, banking, and international trade. It prepares students for careers in economics, finance, and professional courses.

Unit	Topics	Marks
Unit 1: Microeconomics	Introduction to Microeconomics - Scope Consumer Equilibrium - Utility Analysis Demand - Law of Demand Determinants of Demand - Price, Income, Substitutes Elasticity of Demand - Price, Income, Cross Supply - Law of Supply Determinants of Supply Elasticity of Supply - Measurement Production Function - Short-run and Long-run Law of Variable Proportions Cost - Total, Average, Marginal Cost Revenue - Total, Average, Marginal Revenue Producer Equilibrium - Conditions Market Equilibrium - Price Determination Perfect Competition - Features and Price Determination Monopoly - Features and Price Determination Monopolistic Competition - Features Oligopoly - Features and Types	25
Unit 2: Macroeconomics	Introduction to Macroeconomics - Scope National Income - Concepts (GDP, GNP, NNP, NDP) Measurement of National Income - Methods Circular Flow of Income - Two, Three, Four Sector Money - Functions and Evolution Banking - Commercial Banks and Central Bank Money Supply and Money Multiplier Inflation - Types and Causes Measurement of Inflation - WPI, CPI International Trade - Balance of Payments Foreign Exchange Rate - Determination Economic Development - Indicators Economic Reforms - LPG Policies Globalization - Impact on Indian Economy Poverty and Inequality in India	25
Unit 3: Indian Economy	Indian Economy - Pre and Post Independence Planning in India - Five Year Plans Economic Development - Meaning and Indicators Poverty in India - Concepts and Measurement Unemployment - Types and Causes Agriculture - Importance and Challenges Industry - Growth and Policies Service Sector - Growth and Importance Infrastructure - Development and Challenges Foreign Trade - Balance of Payments Economic Reforms - LPG Policies Digital India and Its Impact Make in India Initiative Start-up India and Its Impact	15
Unit 4: Economy of Rajasthan	Overview of Rajasthan's Economy Agriculture in Rajasthan - Crops, Irrigation Mining and Minerals - Resources and Industries Industries - Large, Medium, Small Scale Tourism - Potential and Development Economic Infrastructure - Transport, Energy Economic Development Policies - Rajasthan Poverty and Inequality in Rajasthan Employment and Livelihood in Rajasthan Education and Health Infrastructure Economic Challenges of Rajasthan Economic Development Programmes in Rajasthan	15
Internal Assessment	Periodic tests and quizzes Notebook submission and review Subject enrichment activities Project work and presentations Economic data analysis and interpretation Case studies and economic analysis	20

Note: Keep track of current economic events, government policies, and economic indicators for better understanding of concepts and application-based questions.

Mathematics/Informatics Practices Syllabus 2026-27

Rajasthan Board Class 12 Mathematics/IP syllabus covers applied mathematics concepts including relations, functions, calculus, algebra, vectors, and statistics. It prepares students for careers in finance, economics, data analysis, and CA/CS/CMA foundation.

Unit	Topics	Marks
Unit 1: Relations and Functions	Relations - Types and Properties Functions - One-One, Onto, Bijective Composition of Functions Inverse of a Function Binary Operations Types of Relations - Reflexive, Symmetric, Transitive Equivalence Relations Applications in Business Mathematics	10
Unit 2: Calculus	Continuity - Definition and Properties Differentiability - Definition and Conditions Chain Rule - Differentiation Derivatives of Implicit Functions Logarithmic Differentiation Applications of Derivatives - Rate of Change Increasing and Decreasing Functions Maxima and Minima - First and Second Derivative Tests Indefinite and Definite Integrals Methods of Integration - Substitution, Partial Fractions, Integration by Parts Applications of Integrals - Area Under Curves Differential Equations - Order and Degree	20
Unit 3: Algebra	Matrices - Types and Operations Determinants - Properties and Applications Inverse of a Matrix Solutions of Linear Equations - Matrix Method Vectors - Types and Operations Dot Product and Cross Product Scalar Triple Product Application of Vectors in Geometry Linear Programming - Formulation and Solution	15
Unit 4: 3D Geometry and Probability	3D Geometry - Direction Cosines and Ratios Equation of Lines and Planes Angle between Lines and Planes Shortest Distance between Lines Conditional Probability - Bayes' Theorem Random Variables and Probability Distributions Binomial and Poisson Distributions Mean and Variance of Random Variables Applications in Business and Finance	10
Unit 5: Statistics and Financial Mathematics	Measures of Central Tendency - Mean, Median, Mode Measures of Dispersion - Range, Variance, Standard Deviation Correlation and Regression - Business Applications Index Numbers - Construction and Applications Time Series - Analysis and Forecasting Simple and Compound Interest Annuities - Present and Future Value EMI - Calculation and Amortization Financial Mathematics - Applications	15
Internal Assessment	Periodic tests and quizzes Notebook submission and review Subject enrichment activities Project work and presentations Problem-solving sessions Business mathematics applications	20

Note: Regular practice is essential for Mathematics. Solve problems from each unit daily and focus on understanding concepts rather than rote memorization. Practice CA Foundation mathematics questions for better preparation.

Languages Syllabus 2026-27

Rajasthan Board Class 12 language subjects - English and Hindi/Alternative Hindi - focus on advanced language skills including literature, grammar, and communication. These subjects are essential for overall academic development and professional courses.

English Syllabus

Unit	Topics	Marks
Reading Comprehension	Unseen passages, note-making, summary writing, inference questions	15
Literature	Prose, Poetry, Drama - Analysis, Interpretation, Literary Devices	25
Grammar	Tenses, Voice, Narration, Sentence Transformation, Error Correction	20
Writing Skills	Essay, Letter, Article, Report, Speech Writing, Business Communication	20
Internal Assessment	Periodic tests, notebook, project work, presentations	20

Hindi/Alternative Hindi Syllabus

Unit	Topics	Marks
अपठित गद्यांश	Unseen passages, note-making, summary, inference questions	15
साहित्य	गद्य, पद्य, नाटक - Analysis, Interpretation, Literary Devices	25
व्याकरण	संधि, समास, कारक, अलंकार, वाच्य, रस	20
रचना	निबंध, पत्र, अनुच्छेद, भाषण, व्यावसायिक पत्र	20
Internal Assessment	Periodic tests, notebook, project work, presentations	20

Pro Tip: Read business newspapers, novels, and literary works regularly to improve language skills. Practice writing business letters, reports, and essays for better communication skills essential for professional courses.

Syllabus Download & Resources

Official Syllabus PDF

Download the complete Rajasthan Board Class 12 Commerce syllabus PDF from the official RBSE website.

Visit RBSE Official Website

Rajasthan Board Class 12 Commerce Syllabus 2026-27