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Academic Session 2026-27

West Bengal Board Class 12 Commerce Syllabus 2026-27

Complete WBCHSE Class 12 Commerce Subject-wise Curriculum

Accountancy • Business Studies • Economics • English • Bengali
Detailed syllabus for all subjects as per WBCHSE guidelines for the 2026-27 academic session.

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5 Subjects 3 Core Commerce Subjects 2 Language Options Updated for 2026-27
Accountancy Business Studies Economics English Bengali

Accountancy Syllabus 2026-27

West Bengal Board Class 12 Accountancy syllabus covers the principles and practices of accounting including financial statements, partnership accounts, and company accounts. It develops financial literacy and analytical skills essential for careers in finance and business.

Unit Topics Marks
Financial Statements
  • Financial Statements of Companies - Balance Sheet, Profit & Loss
  • Analysis of Financial Statements - Comparative, Common Size
  • Cash Flow Statement - Operating, Investing, Financing Activities
  • Ratio Analysis - Liquidity, Solvency, Profitability
  • Accounting for Not-for-Profit Organisations
  • Accounting for Share Capital - Issue, Forfeiture
  • Accounting for Debentures - Issue, Redemption
 20
Partnership Accounts
  • Partnership - Admission of a Partner
  • Retirement/Death of a Partner
  • Dissolution of Partnership Firm
  • Revaluation and Reconstitution
  • Goodwill - Valuation and Treatment
  • Partnership Deed and Its Provisions
  • Guarantee of Profit to a Partner
 20
Company Accounts
  • Issue of Shares - Types, Methods
  • Forfeiture and Re-issue of Shares
  • Issue and Redemption of Debentures
  • Financial Statements of Companies
  • Cash Flow Statement
  • Accounting for Foreign Exchange
  • Insurance Claims and Other Adjustments
 20
Analysis & Interpretation
  • Financial Statement Analysis - Tools and Techniques
  • Comparative and Common Size Statements
  • Ratio Analysis - Types and Interpretation
  • Cash Flow Analysis
  • Trend Analysis
  • Interpretation of Financial Data
 10
Project Work
  • Financial Statement Analysis of a Company
  • Cash Flow Statement Project
  • Ratio Analysis Project
  • Case Study on Partnership Accounts
 10
Internal Assessment Periodic tests, notebook submission, subject enrichment activities, project work 20
Note: Accountancy practical work includes preparation of financial statements, partnership accounts, and company accounts. Students must maintain a practical record book for assessment.

Business Studies Syllabus 2026-27

West Bengal Board Class 12 Business Studies syllabus covers management principles, business environment, and functional areas of business. It prepares students for careers in management, entrepreneurship, and business administration.

Unit Topics Marks
Management Principles
  • Principles of Management - Fayol, Taylor
  • Business Environment - Micro, Macro Factors
  • Planning - Concept, Importance, Process
  • Organising - Structure, Delegation, Decentralisation
  • Staffing - Recruitment, Selection, Training
  • Directing - Leadership, Motivation, Communication
  • Controlling - Concept, Process, Techniques
 25
Business Environment
  • Economic Environment in India
  • Social Environment and Its Impact
  • Political and Legal Environment
  • Technological Environment
  • Environmental Scanning and Analysis
  • CSR and Business Ethics
 15
Financial Management
  • Financial Management - Concept, Objectives
  • Financial Planning and Capital Structure
  • Working Capital Management
  • Investment Decisions
  • Dividend Decisions
  • Financial Market and Its Types
 15
Marketing Management
  • Marketing - Concept and Functions
  • Marketing Mix - Product, Price, Place, Promotion
  • Consumer Behaviour and Buying Process
  • Market Segmentation and Targeting
  • Advertising and Sales Promotion
  • Digital Marketing Basics
 15
Consumer Protection & Ethics
  • Consumer Protection Act - Rights and Remedies
  • Business Ethics and Corporate Governance
  • Social Responsibility of Business
  • Environmental Protection and Business
  • Role of NGOs and Consumer Forums
 10
Internal Assessment Periodic tests, notebook submission, subject enrichment activities, project work 20

Economics Syllabus 2026-27

West Bengal Board Class 12 Economics syllabus covers microeconomics and macroeconomics including consumer behaviour, production, market structures, national income, and economic development.

Unit Topics Marks
Microeconomics
  • Consumer Behaviour - Utility, Indifference Curve
  • Demand and Supply - Law, Elasticity
  • Production and Costs - Theory of Production
  • Market Structures - Perfect Competition, Monopoly
  • Monopolistic Competition, Oligopoly
  • Price Determination Under Different Markets
  • Factor Pricing - Rent, Wage, Interest, Profit
 20
Macroeconomics
  • National Income - Concepts and Measurement
  • Money and Banking - Functions, RBI, Commercial Banks
  • Government Budget and Economy
  • Balance of Payments and Foreign Exchange
  • Inflation, Deflation and Economic Stability
  • Monetary and Fiscal Policy
 25
Indian Economy
  • Economic Development since Independence
  • Economic Reforms - Liberalisation, Privatisation, Globalisation
  • Poverty, Unemployment, and Inequality
  • Agriculture, Industry, and Services Sector
  • Foreign Trade and Balance of Payments
  • West Bengal Economy - Features and Development
 20
Current Economic Issues
  • Sustainable Development and Environment
  • Digital Economy and Fintech
  • Start-up India and Entrepreneurship
  • Global Economic Trends and India
  • Make in India and Atmanirbhar Bharat
 15
Internal Assessment Periodic tests, notebook submission, subject enrichment activities, project work 20

English Syllabus 2026-27

West Bengal Board Class 12 English syllabus develops comprehensive language skills including reading, writing, grammar, and literature appreciation with a focus on business communication.

Units & Topics

  • Reading Comprehension: Unseen passages, literary extracts, critical analysis, inference, vocabulary in context
  • Prose: Selected prose pieces, author contributions, thematic analysis, character studies, literary devices
  • Poetry: Selected poems, poetic devices, meaning and interpretation, rhyme scheme, figurative language
  • Grammar: Advanced tenses, parts of speech, voice, speech, modals, error correction, sentence transformation
  • Writing Skills: Essays, letters, reports, stories, precis writing, paragraph development
  • Business Communication: Business letters, reports, memos, presentations

Assessment

  • Theory: 80 marks
  • Internal Assessment: 20 marks
  • Duration: 3 hours
  • Focus Areas: Language proficiency, communication skills, literary appreciation, business writing ability
Pro Tip: Read business newspapers and quality literature daily to improve vocabulary and comprehension skills. Practice business letter writing.

Bengali (বাংলা) Syllabus 2026-27

West Bengal Board Class 12 Bengali syllabus focuses on developing advanced language skills through literature, grammar, and composition.

Units & Topics

  • গদ্য (Prose): Selected prose pieces, modern and classical, author contributions, critical analysis
  • পদ্য (Poetry): Selected poems, poet contributions, poetic devices, meaning and interpretation
  • ব্যাকরণ (Grammar): Sandhi, Samasa, Karaka, Alankara, sentence structure, tenses
  • রচনা (Composition): Essays, letters, summaries, story writing, dialogue writing, advertisements

Assessment

  • Theory: 80 marks
  • Internal Assessment: 20 marks
  • Duration: 3 hours
  • Focus Areas: Language proficiency, literature appreciation, writing skills, grammar mastery
  • Alternative Bengali: Available for students with different language proficiency levels
Note: Students can choose between Bengali and Alternative Bengali based on their language proficiency. Both options are available in the Commerce stream.

Syllabus Download & Resources

Official Syllabus PDF

Download the complete West Bengal Board Class 12 Commerce syllabus PDF from the official WBCHSE website.

Visit WBCHSE Official Website

Recommended Textbooks

  • WBCHSE Prescribed Textbooks for Class 12 Commerce
  • West Bengal State Board Textbooks
  • Subject-wise Reference Books and Guides
  • Practice Workbooks and Sample Papers
  • CA Foundation and Business Studies Reference Books

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