Commerce Stream Syllabus 2026-27

West Bengal Board Class 11 Commerce Syllabus 2026-27

Complete WBCHSE Class 11 Accountancy, Business Studies & Economics Curriculum

5 Core Subjects • Accountancy, Business Studies, Economics • Updated for 2026-27
Detailed syllabus for Accountancy, Business Studies, Economics, English, and Bengali as per WBCHSE guidelines.

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5 Subjects 100 Marks Each CA Foundation Ready Updated Syllabus

Accountancy Syllabus 2026-27

West Bengal Board Class 11 Accountancy syllabus covers fundamentals of accounting, financial statements, and accounting principles. Students build a strong foundation for CA, CMA, and other professional courses.

Unit	Topics	Marks
Introduction to Accounting	Meaning, objectives, and importance of accounting Accounting as a source of information Objectives of accounting - systematic recording, ascertainment of results Accounting information and its users - internal and external Accounting cycle and its phases Accounting equation - assets, liabilities, and capital Types of accounts - personal, real, nominal Rules of debit and credit Application of accounting principles in real life	15
Journal, Ledger & Trial Balance	Journal - meaning, format, and importance Recording of transactions in journal Journal entries for various transactions Ledger - meaning, format, and posting Balancing of accounts and ledger posting Trial balance - objectives and preparation Errors and their rectification in trial balance Practical problems on journal, ledger, and trial balance Preparation of trial balance from ledger balances	20
Bank Reconciliation Statement	Need for bank reconciliation statement Cash book and pass book - differences Reasons for differences between cash book and pass book Preparation of bank reconciliation statement Adjusting entries in bank reconciliation Practical problems on bank reconciliation Importance of bank reconciliation in business	10
Depreciation, Provisions & Reserves	Depreciation - meaning, causes, and importance Methods of depreciation - straight line, written down value Methods of depreciation - sum of years, units of production Provisions and reserves - meaning and differences Types of reserves - general, specific Accounting treatment of depreciation Practical problems on depreciation methods Applications in financial statements	15
Financial Statements	Trading account - meaning and preparation Profit and loss account - meaning and preparation Balance sheet - meaning and preparation Classification of assets and liabilities Operating cycle and working capital Preparation of financial statements with adjustments Practical problems on financial statements Analysis and interpretation of financial statements	20
Accounting for Bills of Exchange	Bills of exchange - meaning and characteristics Parties to bills of exchange - drawer, drawee, payee Accounting treatment of bills of exchange Endorsement, discounting, and dishonour of bills Practical problems on bills of exchange Applications in real life business situations	10
Internal Assessment	Periodic tests and assignments Notebook submission and project work Class participation and practical work	10

Note: Practical problems and case studies are an integral part of Accountancy. Students must practice journal entries, ledger posting, and preparation of financial statements regularly.

Business Studies Syllabus 2026-27

West Bengal Board Class 11 Business Studies syllabus covers business environment, management, marketing, and entrepreneurship. Students develop business acumen essential for commerce careers.

Unit	Topics	Marks
Business, Trade & Commerce	Concept and characteristics of business Classification of business activities - industry and commerce Types of industries - primary, secondary, tertiary Trade and its types - internal and external Commerce and its importance Business risks and causes of risks Role of business in economic development Business and environment - interaction and impact	15
Forms of Business Organisations	Sole proprietorship - meaning, features, merits, demerits Partnership - meaning, features, types, merits, demerits Partnership deed and its contents Joint Hindu Family business - features and advantages Co-operative societies - types and features Company - features, types, merits, and demerits Comparison of different forms of business organisations Choosing the right form of business organisation	20
Public, Private & Global Enterprises	Public sector enterprises - features and importance Private sector enterprises - features and importance Multinational corporations - features and role Joint ventures and its benefits Global enterprises and their impact Public private partnership - concept and benefits Role of government in business	15
Business Services	Banking services - types of banks and functions Insurance services - principles and types Transport services - modes and importance Communication services - types and importance Warehousing and its functions E-banking and its benefits Role of services in business development	15
Emerging Modes of Business	E-business - meaning and scope E-commerce - types and benefits Online transactions and payment methods Business process outsourcing - meaning and types Benefits and limitations of e-business Digital marketing and its importance Applications in real life situations	10
Social Responsibility & Business Ethics	Social responsibility of business - need and types Business ethics - meaning and importance Corporate social responsibility - concept and benefits Environmental protection and business Consumer protection and rights Business ethics in Indian context Applications in real life situations	10
Internal Assessment	Periodic tests and assignments Notebook submission and project work Case study analysis and presentations	15

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

Economics Syllabus 2026-27

West Bengal Board Class 11 Economics syllabus covers microeconomics and macroeconomics fundamentals. Students understand economic principles and their applications in real life.

Unit	Topics	Marks
Microeconomics Introduction	Economics - meaning, definitions, and scope Microeconomics and macroeconomics - differences Central problems of economy - what, how, for whom Production possibility curve - concepts and applications Economic systems - capitalist, socialist, mixed Role of government in economic systems Applications in real life situations	10
Consumer Behaviour & Demand	Utility - meaning, total utility, marginal utility Law of diminishing marginal utility Consumer equilibrium - one commodity case Consumer equilibrium - two commodity case Demand - meaning, determinants, and law of demand Demand schedule and demand curve Shift in demand and movement along demand curve Applications in real life situations	15
Producer Behaviour & Supply	Production function - short run and long run Law of variable proportions Returns to scale - increasing, constant, decreasing Cost - fixed, variable, total, average, marginal Short run and long run cost curves Revenue - total, average, marginal revenue Supply - meaning, determinants, and law of supply Applications in real life situations	20
Market Structures & Pricing	Perfect competition - features and equilibrium Monopoly - features and equilibrium Monopolistic competition - features Oligopoly - features and types Price determination under different market structures Comparison of market structures Applications in real life situations	20
Macroeconomics Introduction	Macroeconomics - meaning, scope, and importance National income - meaning, concepts, and methods GDP, GNP, NDP, NNP - concepts and differences Circular flow of income - two sector, three sector, four sector Money - meaning, functions, and types Inflation - meaning, types, and causes Applications in real life situations	15
Internal Assessment	Periodic tests and assignments Notebook submission and project work Case study analysis and presentations	20

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