Class 12th Commerce

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CBSE Class 12th Commerce Courses By Padho Leekho

It is important for students to familiarize themselves with the CBSE 12th Commerce Exam Pattern.

Understanding the marking scheme and the types of questions asked will help students prepare more effectively.

The class 12 commerce syllabus provides a comprehensive education in business and commerce subjects, including economics, accountancy, business studies, and finance. In addition to commerce-related subjects, the Class 12 syllabus includes English and Mathematics as core subjects.

CBSE Class 12 Commerce Syllabus 2023-24

The Central Board of Secondary Education (CBSE) has provided the detailed syllabus for Class 12 Commerce subjects for the academic year 2023-24. Students pursuing Commerce in Class 12 can refer to the following subjects’ syllabus: Economics, Business Studies, and Accounts. The syllabus is crucial for students to prepare for their upcoming exams effectively.

To download the CBSE Class 12 Commerce syllabus 2023-24:-

Visit the website of CBSE at cbseacademics.nic.in.
On the homepage, locate the “Curriculum” option at the top. Click on it to access the syllabus page.
click the “Senior Secondary Curriculum (XI-XII)” option on the syllabus page.
A list of subjects will appear. Select the “Academic Electives – (Group-A)” option.
The screen will display the list of subjects related to the Commerce stream. Click on the desired subject to download its syllabus.
A download button will be available After clicking on the subject name. Click on it to save the syllabus in PDF format.

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Class 12 Commerce Core Subjects

The class 12 Commerce Syllabus is given below:

CBSE Class 12 Accountancy Syllabus 2023

The CBSE Class 12th Accountancy Syllabus is designed to enhance students’ fundamental understanding of accounting and its practical application in business transactions. The syllabus for Accountancy is divided into two parts, as follows:

Class 12 Commerce Syllabus 2023 for Accountancy
Units	Sections		Topics	Marks
Part A- Accounting for Partnership Firms and Companies	Unit 1. Accounting for Partnership Firms		Partnership: features, Partnership Deed. Provisions of the Indian Partnership Act 1932 in the absence of a partnership deed. Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account- a division of profit among partners, a guarantee of profits. Past adjustments (relating to interest on capital, interest on drawing, salary, and profit sharing ratio). Goodwill: meaning, nature, factors affecting, and valuation methods – average profit, super profit, and capitalization. Accounting for Partnership firms – Reconstitution and Dissolution.	36
		Unit 2. Accounting for Companies	Accounting for Share Capital Accounting for Debentures	—
Part B- Financial Statement Analysis	Unit 3. Analysis of Financial Statements		Financial statements of a Company: Meaning, Nature, Uses, and importance of financial Statement. Statement of Profit and Loss and Balance Sheet in the prescribed form with major headings and subheadings (as per Schedule III to the Companies Act, 2013) Financial Statement Analysis: Meaning, Significance Objectives, importance, and limitations. Tools for Financial Statement Analysis: Cash flow analysis, ratio analysis. Accounting Ratios: Meaning, Objectives, Advantages, classification and computation. Liquidity Ratios: Current ratio and Quick ratio. Solvency Ratios: Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio, and Interest Coverage Ratio. Debt to Capital Employed Ratio. Activity Ratios: Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables Turnover Ratio, Fixed Asset Turnover Ratio, Net Asset Turnover Ratio, and Working Capital Turnover Ratio. Profitability Ratios: Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio and Return on Investment.	12
		Unit 4. Cash Flow Statement	Meaning, objectives Benefits, Cash and Cash Equivalents, Classification of Activities and preparation (as per AS 3 (Revised) (Indirect Method only) 8	—
Or
Part B- Computerized Accounting	Unit 4. Computerized Accounting		–	20