CBSE K11-12 Commerce Stream Curriculum, Syllabus & Examinations
Commerce oriented courses include basic Mathematics also. The objective and areas of study as per CBSE Senior Secondary Commerce oriented courses are summarised here.
CBSE Class 11-12 Course Curriculum – Mathematics
Mathematics includes acquiring the concepts related to numbers, operations, computation, measurement, geometry, probability and statistics, the skill to calculate and organize and the ability to apply this knowledge and acquired skills in their daily life. It also includes understanding of the principles of reasoning and problem solving. Learners identify, integrate and apply numerical and spatial concepts and techniques. They have clarity of concepts and are able to connect them to the real world. Learners rationalize and reason about pre-defined arrangements, norms and relationships in order to comprehend, decode, validate and develop relevant patterns
CBSE Class 11-12 Course Curriculum – Business and commerce-based electives
Business and commerce-based electives- Business Studies, Accountancy, Entrepreneurship, Economics and related subjects help in gaining understanding about core business disciplines. They understand the concept like, the exchange of items of value or products between persons or companies and the meaning / relevance/significance of any such exchange of money for a product, service, or information.
CBSE Class 11-12 Accountancy Syllabus (Code No. 055)
The course in accountancy is introduced at plus two stage of senior second of school education, as the formal commerce education is provided after ten years of schooling. With the fast changing economic scenario, accounting as a source of financial information has carved out a place for itself at the senior secondary stage. Its syllabus content provide students a firm foundation in basic accounting concepts and methodology and also acquaint them with the changes taking place in the preparation and presentation of financial statements in accordance to the applicable accounting standards and the Companies Act 2013.
The course in accounting put emphasis on developing basic understanding about accounting as an information system. The emphasis in Class XI is placed on basic concepts and process of accounting leading to the preparation of accounts for a sole proprietorship firm. The students are also familiarized with basic calculations of Goods and Services Tax (GST) in recording the business transactions. The accounting treatment of GST is confined to the syllabus of class XI.
The increased role of ICT in all walks of life cannot be overemphasized and is becoming an integral part of business operations. The learners of accounting are introduced to Computerized Accounting System at class XI and XII. Computerized Accounting System is a compulsory component which is to be studied by all students of commerce in class XI; whereas in class XII it is offered as an optional subject to Company Accounts and Analysis of Financial Statements. This course is developed to impart skills for designing need based accounting database for maintaining book of accounts. The complete course of Accountancy at the senior secondary stage introduces the learners to the world of business and emphasize on strengthening the fundamentals of the subject.
Course Structure of Accountancy- CBSE Class-11 (2023-24)
Theory: 80 Marks 3 Hours Project: 20 Marks
The Theoretical section is divided into Part A (56 Marks) & Part B (24 Marks)
- Part A includes Financial Accounting Part 1 covers Theoretical Framework – 12 Marks & Accounting Process covers 44 Marks.
- Part B covers Financial Statement of Sole Ownership and carry 24 Marks.
- Part C Project Work carry 20 Marks
Course Structure Accountancy – CBSE Class-12 (2023-24)
Theory: 80 Marks, Project: 20 Marks
The Theoretical section is divided into Part A (60 Marks), Part B (20 Marks). Part C Project work carries 20 Marks.
- Part A covers Accounting for Partnership Firms (36 Marks) and Accounting for Companies ( 24 Marks).
- Part B Financial Statement Analysis covers Analysis of Financial Statements (12 Marks) and Cash Flow Statement (8) Marks. Alternatively, Computerised Accounting may be opted (20 Marks)
- Part C Project Work carries 20 Marks.
CBSE Class 11-12 Business Studies Syllabus (Code No. 054)
The courses in Business Studies and Accountancy are introduced at + 2 stage of Senior Secondary Education. So, these courses are designed to give a good understanding of the principles and practices in trade and industry. Business is a dynamic process that brings together technology, natural resources and human initiative in a constantly changing global environment.
To understand the framework in which a business operates, a detailed study of the organisation and management of business processes and its interaction with the environment is required. Information Technology is becoming a part of business operations in more and more organisations. Computerised systems are fast replacing other systems. E-business and other related concepts are picking up fast which need to be emphasized in the curriculum.
The course in Business Studies prepares students to analyse, manage, evaluate and respond to changes which affect business. Business influences and is influenced by social, political, legal and economic forces. The course informs students of a range of study and work options and bridges the gap between school and work.
Course Structure Business Studies – CBSE Class-11 (2023-24)
Theory: 80 Marks, Project Work: 20 Marks
The Theoretical section is divided into Part A – Foundations of Business (40 Marks), Part B – Finance and Trade (40 Marks). Part C – Project work carries 20 Marks.
Part A Foundations of Business, covers- Nature and Purpose and Forms of Business (16 Marks), Public, Private and Global Enterprises & Business Services (14 Marks), Emerging Modes of Business, Social Responsibility of Business and Business Ethics (10 Marks)
Part B Finance and Trade covers – Sources of Business Finance & Small Business (20 Marks), Internal Trade and International Business (20 Marks)
Part C covers Project Work ( 20 Marks)
Course Structure Business Studies – CBSE Class-12 (2023-24)
Theory: 80 Marks, Project Work: 20 Marks
The Theoretical section is divided into Part A (50 Marks), Part B (30 Marks). Part C Project work carries 20 Marks.
Part A – Principles and Functions of Management (50 marks) covers Nature and Significance of Management, Principles of Management & Business Environment (16 Marks), Planning and Organising ( 14 Marks), Staffing, Directing & Controlling (20 Marks)
Part B – Business Finance and Marketing covers Financial Management & Financial Markets (15 Marks), Marketing Management & Consumer Protection (15 Marks)
Part C covers Project Work (20 Marks)
CBSE Class 11-12 Mathematics Syllabus (Code No. 041)
The Syllabus in the subject of Mathematics has undergone changes from time to time in accordance with growth of the subject and emerging needs of the society. Senior Secondary stage is a launching stage for professional courses like Engineering, Physical and Biological science, Commerce or Computer Applications. The present revised syllabus is designed to meet the emerging needs of all categories of students. Greater emphasis has been laid on application of various concepts.
The Theoretical section carries 80 Marks, covering
- Sets and Functions (23 Marks) : Types of Sets, Properties of Sets, Venn Diagram, Relations, Domain, Co-domain of Functions; Sum, difference, product and quotients of functions, Trigonometric Functions.
- Algebra (25 Marks) : Complex Numbers and Quadratic Equations, Linear Inequalities, Permutations and Combinations, Binomial Theorem, Sequence and Series,
- Coordinate Geometry (12 Marks) : Straight Lines, Conic Sections, Three-dimensional Geometry
- Calculus (8 Marks) : Limits, Derivatives,
- Statistics (12 Marks) : Statistics, Probability
Internal Assessment carries 20 Marks.
CBSE ECONOMICS (Code 030) CLASS – 11 (2023-24) Syllabus
Theory: 80 Marks, Project: 20 Marks
Part A : Statistics for Economics (40 Marks)
- Introduction to Statictics, Collection, Organisation & Presentation of Data (15 Marks)
- Statistical Tools and Interpretation (25 Marks)
Part B Introductory Microeconomics (40 Marks)
- Introduction to Microeconomics (04 Marks)
- Consumer’s Equilibrium and Demand (14 Marks)
- Producer Behaviour and Supply (14 Marks)
- Forms of Market and Price Determination (08 Marks)
CBSE ECONOMICS (Code 030) CLASS – 12 (2023-24) Syllabus
Theory: 80 Marks, Project: 20 Marks
Part A : Introductory Macroeconomics (40 Marks)
- National Income and Related Aggregates (10 Marks)
- Money and Banking (06 Marks)
- Determination of Income and Employment (12 Marks)
- Government Budget and the Economy (06 Marks)
- Balance of Payments (06 Marks)
Part B : Indian Economic Development (40 Marks)
Development Experience (1947-90) and Economic Reforms since 1991 (12 Marks)
Current Challenges facing Indian Economy (20 Marks)
Development Experience of India – A Comparison with Neighbours (08 Marks)
Part C : Project Work (20 Marks)
