CISCE Class 12 Commerce Syllabus - Free PDF Download
CISCE Syllabus 2025-26 Class 12: The CISCE Class 12 Commerce Syllabus for the examination year 2025-26 has been released by the Council for the Indian School Certificate Examinations, CISCE. The board will hold the final examination at the end of the year following the annual assessment scheme, which has led to the release of the syllabus. The 2025-26 CISCE Class 12 Commerce Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new CISCE syllabus to prepare for their annual exam properly.
The detailed CISCE Class 12 Commerce Syllabus for 2025-26 is below.
Academic year:
CISCE Class 12 Commerce Revised Syllabus
CISCE Class 12 Commerce and their Unit wise marks distribution
CISCE Class 12 Commerce Course Structure 2025-26 With Marking Scheme
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Syllabus
1: Business Environment [Revision]
CISCE Class 12 Commerce Syllabus
1 Business Environment [Revision]
2: Financing [Revision]
CISCE Class 12 Commerce Syllabus
2 Capital - Fixed and Working [Revision]
- Sources of Finance for Sole Trader
- Sources of Finance for Partnership
- Sources of Finance for Joint Stock Company
- Sources of Finance for Financial Planning
- Concept of Fixed and Working Capital
- Meaning and Features of Fixed and Working Capital
- Factors Affecting Fixed and Working Capital Requirements
- Comparison Between Fixed and Working Capital
3 Sources of Finance for a Joint Stock Company [Revision]
- Concept of Share
-
Definition
-
Types
-
- Finance for a Joint Stock Company - Bonus Shares
- Finance for a Joint Stock Company - Rights Issue
- Employee Stock Option Plan (ESOP)
- Sweat Equity Shares
- Retained Earnings
- Meaning of retained earnings
- Merits and Limitations of Retained Earnings
- Determinants of retained earnings
- Total earnings of a company
- Taxation Policy
- Dividend Policy
- Government Control
- Long-term Sources of Funds
- Meaning and Concept of Debentures
- Advantages and Disadvantages of Debentures
- Distinction Between Shares and Debentures
- Ownership
- Return
- Repayment
- Voting Rights
- Security
- Convertibility
- Loans from Commercial Banks and Financial Institutions
- Meaning and Features of Loans from commercial banks and Financial Institutions
- Loans from Commercial Banks and Financial Institutions - Advantages and Disadvantages
- Different Types of Short Term Financial Assistance by Commercial Banks
- Short-term Sources of Funds - Public Deposits
- Short-term Sources of Funds - Trade Credit
- Short-term Sources of Funds - Factoring
- Inter Corporate Deposits and Installment Credit
- Meaning and Features of Inter corporate deposits and installment credit
- Advantages and Disadvantages of Various Sources of Funds
4 Banking - Latest Trends [Revision]
- Concept of Online Services
- Meaning and Features of Online services
- Transfer of Funds Through Real Time Gross Settlement (RTGS)
- Banking Services with Particular Reference - National Electronic Fund Transfer
- Issue of Demand Drafts Online
- Types of Business Services
- Banking
-
Introduction
-
Types
-
New Models of Banking
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E-banking Services
-
- Banking
- Advantages and Disadvantages of Online Payments, E-banking
- Advantages and Disadvantages of Mobile Banking
- Debit Cards Vs Credit Cards, ATM (Automated Teller Machine)
- Meaning and Features of Debit Cards vs Credit Cards, ATM (Automated Teller Machine)
- Differences Between Debit Card and Credit Card
3: Management [Revision]
CISCE Class 12 Commerce Syllabus
5 Management - Meaning, Nature and Importance [Revision]
- Concept of Management
- Introduction
- Definition: Management
- Importance
- Functions
- Comparison: Traditional vs Modern Management
- Key Point Summary
6 Principles of Management [Revision]
- Management as an Art, Science and Profession
- Introduction
- Flow Chart
- Management as an Art
- Introduction
- Art Qualities in Management
- Real-Life Application
- Key Point Summary
- Management as a Science
- Introduction
- Management and Its Scientific Approach
- Limitations of Management as a Science
- Real-Life Application
- Key Point Summary
- Management as a Profession
- Introduction
- Key Features of Management vs. Professions
- Real-Life Application
- Key Point Summary
7 Functions of Management and Coordination [Revision]
- Importance of Management
8 Planning [Revision]
- Concept of Management Principles
- Introduction
- Définition
- Frederick Winslow Taylor's Scientific Management Theory
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Introduction
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Principles of Scientific Management
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Techniques of Scientific Management
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- Henry Fayol's Administrative Theory of Management
-
Introduction
-
14 Principles of Management
-
- Comparison of Taylor's and Fayol’s Principles.
9 Organising [Revision]
- Functions of Management
-
Introduction
-
Definition
- Planning
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Introduction
-
Definition
-
Importance
-
- Organising
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Introduction
-
Definition
-
Importance
-
- Staffing
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Introduction
-
Definition
-
Importance
-
- Directing
-
Introduction
-
Definition
-
Importance
-
- Controlling
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Introduction
-
Process
-
Definition
-
Importance
-
-
- Limitation of Planning
- Objective of Single Use and Standing Plans
- Strategy of Single Use and Standing Plans
- Policy of Single Use and Standing Plans
- Single Use and Standing Plans - Method Rule
- Budget and Programme
- Steps in the Process of Organising
- Merits and Demerits of Organising
- Structure of Organisation
- Structure of Organization:
- Formal Organisation
- Informal Organisation
- Types of formal organisation based on their structure
- Line Organisation
- Line and Staff Organisation
- Functional Organisation
- Divisional Organisation
- Concept of Line and Staff
- Concept of Delegation of Authority
- Importance of Delegation of Authority
- Comparison Between Delegation and Decentralization
- Staffing - Recruitment Process
- Meaning and sources of staffing
- Steps in Employee Selection Process
- Difference Between Selection and Recruitment
- Concept of Training and Development
- Meaning and Features of Training and Development
- Types of Training
- Methods of Training
- on the job
- off the job
- Induction training
- vestibule training
- apprenticeship training
- internship training
- Classroom training
- Distinction between on the job and off the job training
- Concept of Supervision
- Meaning and Features of Supervision
- Function of a Supervisor
- Span of Supervision (Span of Control)
- Concept of Motivation
- Meaning and Features of Motivation
- Maslow’s Hierarchy of Needs
- Pyramid
- Assumption
- Criticism
- Concept of Leadership
Meaning and Features of Leadership
- Leadership - Qualities of a Good Leader
- Types of Business Services
- Communication
- Objectives of Communication
- Process of Communication
- Barriers to Communication
- Semantic Barriers
- Physical and Mechanical Barriers
- Organisational Barriers
- Socio-Psychological Barriers
- How to Overcome the Barriers
- Management by Exception
- Relationship Between Planning and Controlling
- Concept of Coordination
- Meaning and Features of Coordination
- Coordination as an Essence of Management
- Nature of Coordination
- Importance of Coordination
10 Staffing [Revision]
11 Directing [Revision]
12 Controlling [Revision]
4: Marketing [Revision]
CISCE Class 12 Commerce Syllabus
13 Marketing: Concept and Functions [Revision]
- Concept of Market
- Introduction
- Definition: Market
- Essential Market Conditions
- Types of definition of market
- Features of a market
- Real-Life Application
- Key Point Summary
- Types of Market
-
Introduction
-
Types
-
Types of Imperfect Markets
-
- Concept of Marketing
- Introduction
- Definition
- Comparison Between Marketing and Selling
- Importance of Marketing
-
Introduction
-
Importance to the Society
-
Importance to the Firm
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Importance to the Consumers
-
- Functions of Marketing
14 Marketing Mix [Revision]
- Concept of Marketing Mix
-
Introduction
-
Types
-
- Marketing Mix - Product Mix
- Product Mix - Goods
- Meaning of goods
- Features of goods
- Types of goods
- Product Mix - Services
- Meaning of services
- Features of services
- Difference between product and services
- Product Mix - Branding
- Meaning of Branding
- Merits of Branding
- Product Mix - Labeling
- Meaning and merits of Labeling
- Product Mix - Packaging
- Meaning of packaging
- Features of good packaging
- Marketing Mix - Price Mix
- Meaning, factors determining price
- Marketing Mix - Place Mix
- Meaning and Features of Place Mix
- Choice of Channels of Distribution and Physical Distribution
- Concept of Promotion (Marketing)
- Meaning and Features of Promotion
- Elements of Promotion Mix
15 Consumer Protection [Revision]
- Concept of Consumer Protection
- Importance of Consumer Protection
- Methods of Consumer Protection
- Self-help, legislative measures and consumer associations/NGOs.
- Consumer Protection Act, 2019
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Introduction
-
District Commission
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State Commission
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National Commission
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- Consumer Protection Act 1986 (COPRA)
- Salient features of The Indian Consumer Protection Act, 1986
- Importance of Consumer Protection
- Objectives of the Consumer Protection Act 1986
- Legislative Measures and Consumer Associations/NGOs
- Comparison of Consumer Dispute Redressal Agencies
