Class 12 Commerce Syllabus 2026-27, Download Subject-Wise Syllabus

CBSE 12th Mathematics Syllabus 2026

Unit

Part

Topics

I

Sets and Functions

• Sets: Representations, Empty set, Finite and Infinite sets, Equal sets, Subsets, Universal set, Venn diagrams, Union, Intersection, Difference, Complement, Properties. NCERT Solutions for Sets 

•  Relations & Functions: Ordered pairs, Cartesian product, Definition of relation, Domain, Co-domain, Range, Function, Real-valued functions, Graphs, Sum, Difference, Product, Quotients. NCERT Solution for Relations & Functions 

• Trigonometric Functions: Angles, Measures, Definition, Truth of identity, Signs, Domain, Range, Graphs, Expressions. NCERT Solutions for Trigonometric Functions

II

Algebra

• Complex Numbers and Quadratic Equations: Complex numbers, Algebraic properties, Argand plane. NCERT Solutions for Complex Numbers and Quadratic Equations Linear Inequalities: Algebraic solutions, Representation. NCERT Solutions for Linear Inequalities 

• Permutations and Combinations: Fundamental principle, Factorial, Formulae, Applications. NCERT Solutions for Permutations and Combinations

• Binomial Theorem: Statement, Proof, Pascal’s triangle, Applications. NCERT Solutions for Binomial Theorem 

• Sequence and Series: Arithmetic Mean, Geometric Progression, General term, Sum, Infinite series, Geometric mean, Relation. NCERT Solutions for Sequence and Series

III

Coordinate Geometry

• Straight Lines: Slope, Angle, Equations, Distance. NCERT Solutions for Straight Lines

•  Conic Sections: Equations, Circles, Ellipses, Parabolas, Hyperbolas, Standard equations. NCERT Solutions for Conic Sections 

• Introduction to Three-dimensional Geometry: Coordinates, Distance. NCERT Solutions for Introduction to Three-dimensional Geometry

IV

Calculus

• Calculus: Derivative, Limit, Limits of functions, Definition, Tangent, Derivatives of functions. NCERT Solutions for Limits and Derivatives

V

Statistics and Probability

• Statistics: Measures of Dispersion: Range, Mean deviation, Variance, Standard deviation. NCERT Solutions for Statistics 

• Probability: Events, Occurrence, Mutually exclusive events, Axiomatic probability, Probability of events. NCERT Solutions for Probability

Unit

Part

Topics

I

Accounting for Partnership Firms

• Partnership: Features, Partnership Deed. Provisions of the Indian Partnership Act 1932 in the absence of a partnership deed. Fixed vs. fluctuating capital accounts.

•  Preparation of Profit and Loss Appropriation account: Division of profit among partners, guarantee of profits. 

• Past adjustments: Interest on capital, Interest on drawing, Salary, Profit sharing ratio. 

• Goodwill: Meaning, nature, factors affecting, methods of valuation - average profit, super profit, capitalization. 

• Reconstitution and Dissolution: Change in Profit Sharing Ratio, Revaluation of assets and liabilities, Treatment of reserves, Accumulated profits and losses.

III

Accounting for Companies

• Accounting for Share Capital: Features and types of companies. 

• Share and share capital: Nature and types. Issue and allotment of equity and preference shares. Public subscription of shares - Over-subscription and under-subscription, Issue at par and at premium, Calls in advance and arrears, Issue of shares for consideration other than cash. Concept of Private Placement and Employee Stock Option Plan (ESOP), Sweat Equity. Accounting treatment of forfeiture and reissue of shares. Disclosure of share capital in the Balance Sheet of a company. 

• Accounting for Debentures: Meaning, types, Issue of debentures at par, premium, and discount, Issue for consideration other than cash, Issue with terms of redemption, Debentures as collateral security, Interest on debentures, Writing off discount/loss on issue of debentures. 

IV

Financial Statement Analysis

• Financial statements of a Company: Meaning, Nature, Uses, and importance of financial Statement. Statement of Profit and Loss and Balance Sheet. Financial Statement Analysis: Meaning, Significance, Objectives, importance, and limitations. Tools for Financial Statement Analysis: Comparative statements, common size statements, Ratio analysis, Cash flow analysis. Accounting Ratios: Meaning, Objectives, Advantages, classification, and computation. Liquidity Ratios, Solvency Ratios, Activity Ratios, Profitability Ratios.

V

Cash Flow Statement

Cash Flow Statement: Meaning, Objectives, Benefits, Cash and Cash Equivalents, Classification of Activities, and preparation (as per AS 3 (Revised) (Indirect Method only)).

Unit

Part

Topics

I

Principles and Functions of Management

• Nature and Purpose of Business: Management concept, objectives, importance, Management as Science, Art, and Profession. Levels of Management.

•  Management functions: Planning, organizing, staffing, directing, controlling. Coordination concept and importance. 

• Principles of Management: Concept, significance, Fayol’s and Taylor’s principles. Business Environment: Concept, importance, Dimensions: Economic, Social, Technological, Political, Legal. Demonetization concept and features. 

• Planning: Concept, importance, limitation, process. Single use and Standing Plans. Objectives, Strategy, Policy, Procedure, Method, Rule, Budget, Programme. 

• Organising: Concept, importance, Process. Structure of organisation: Functional, Divisional. Formal and informal organization concept. 

• Delegation, Decentralization. Staffing: Concept, importance. Staffing as part of HRM concept. Staffing process, Recruitment, Selection, Training and Development. 

• Directing: Concept, importance. Elements, Motivation: Maslow’s hierarchy of needs, Incentives. 

• Leadership: Styles. Communication: Concept, formal and informal, Barriers, Overcoming barriers. 

• Controlling: Concept, importance, Relationship with planning, Steps in the process of control.

II

Business Finance & Marketing

Financial Management: Concept, role, objectives. Financial decisions: Investment, financing, dividend. Financial Planning: Concept, importance. Capital Structure: Concept, factors affecting. Fixed and Working Capital: Concept, factors affecting requirements. Financial Markets: Concept. Money Market, Capital market: Types. Stock Exchange: Functions, trading procedure. SEBI: Objectives, functions. Marketing Management: Concept, functions, philosophies. Marketing Mix: Concept, elements. Product: Branding, labelling, packaging. Price: Concept, Factors. Physical Distribution: Concept, components, channels. Promotion: Concept, elements. Advertising, Personal Selling, Sales Promotion, Public Relations. Consumer Protection: Concept, importance. Consumer Rights and responsibilities. Complaint filing, Redressal machinery. Consumer awareness: Role of organizations.

Unit

Part

Topics

I

Introductory Macroeconomics

• National Income and Related Aggregates: Basic concepts, Circular flow of income, Methods of calculating National Income, Aggregates. 

• Money and Banking: Money, functions. Money creation by the commercial banking system. Central bank and its functions. 

• Determination of Income and Employment: Aggregate demand, Propensity to consume and save, Short-run equilibrium output, Investment multiplier, Full employment, Involuntary unemployment. 

• Government Budget and the Economy: Government budget: Meaning, objectives, components. Classification of receipts, expenditure. Balanced, Surplus, Deficit Budget. 

• Balance of Payments: Balance of payments account, components. Surplus and Deficit, 

• Foreign exchange rate: Fixed, Flexible, Managed Floating. Determination of exchange rate, Merits, and demerits of exchange rate systems.

II

Indian Economic Development

• Development Experience (1947-90) and Economic Reforms since 1991: Introduction to the state of the Indian economy pre-independence. Common goals of Five Year Plans, Main features, problems, policies of agriculture, industry, foreign trade. 

• Economic Reforms since 1991: Features, appraisals of liberalisation, globalisation, privatisation. Current challenges facing Indian 

• Economy: Human Capital Formation, Rural development, Employment, Sustainable Economic Development. Development 

• Experience of India: Comparison with neighbors: Pakistan, China. Issues: Economic growth, population, sectoral development, Human Development Indicators.

Unit

Topics

I

• Computational Thinking and Programming: Revision of Python topics, Functions, Exception Handling, Introduction to files, 

• Data Structure: Stack. Computer Networks: Evolution, Data communication terminologies, Transmission media, Network devices, Network topologies, Network protocol, Introduction to web services.

•  Database Management: Database concepts, Relational data model, Structured Query Language, Interface of Python with SQL database.