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Commerce ISC (Commerce) Class 11 CISCE Syllabus 2025-26

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CISCE Class 11 Commerce Syllabus - Free PDF Download

CISCE Syllabus 2025-26 Class 11: The CISCE Class 11 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 11 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 11 Commerce Syllabus for 2025-26 is below.

Academic year:

CISCE Class 11 Commerce Revised Syllabus

CISCE Class 11 Commerce and their Unit wise marks distribution

CISCE Class 11 Commerce Course Structure 2025-26 With Marking Scheme

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Syllabus

100 Nature and Purpose of Business
  • Concept of Business  
    • Meaning and Features Business
  • Business, Profession and Employment  
    • Meaning and Features of Business, Profession and Employment
    • Difference of Business, Profession and Employment
  • Objectives of Business - Economic and Social  
  • Role of Profit in Business  
  • Objectives of Business - Human and National  
  • Classification of Business Activities  
    • Activities on the Basis of Size
    1. Small Scale
    2. Large Scale
    • Activities on the Basis of Ownership
    1. Private Enterprises
    2. Public Enterprises
    3. Joint Enterprises
    • Activities on the Basis of Function
    1. Industry
    2. Commerce
  • Meaning of Industry  
  • Types of Industries - Primary  
    • Meaning of Primary Industries
    • Subgroups of Primary Industries
  • Types of Industries - Secondary  
    • Meaning of Secondary Industries
    • Subgroups of Secondary Industries
  • Types of Industries on the Basis of Size(Micro,Small,Medium and Large)  
  • Role of Small Businesses in India  
  • Classification of Human Activities - Economic and Non-economic  
    • Economic Activities
    • Non-Economic Activities
    • Economic Activity Vs. Non-Economic Activity
  • Types of Economic Activities  
    • Profession
    • Employment
    • Business
    • Manufacturing
    • Service
    • Trading
  • Nature and Functions of Commerce  
  • Importance of Commerce  
  • Branches of Commerce  
  • Trade and Aids to Trade  
  • Relationship Between Commerce, Trade and Industry  
200 Forms of Business Organisations
  • Meaning of Business Organisations  
  • Characteristics of Business  
    • Production or Procurement of Goods
    • Sale, Transfer or Exchange
    • Dealing in Goods and Services
    • Regularity of Dealings
    • Profit Motive
    • Element of Risk
  • Types of Business Organisations  
    • Private sector
    • Public sector
    • Public private partnership(PPPs) or Joint sector
  • Comparison Between Different Types of Organizations  
  • Concept of Sole Proprietorship Or Sole Trader  
    • Meaning and Features of Sole Proprietorship Or Sole Trader
    • Distinction between sole proprietorship
  • Merits of Sole Proprietorship Or Sole Trader  
  • Limitations of Sole Proprietorship Or Sole Trader  
  • Objectives of Sole Trader  
  • Concept of Partnership  
  • Registration of a Partnership Firm  
  • Concept of Partnership-deed  

    Meaning and Features of Partnership-deed

  • Types of Partners  
    • Active
    • Sleeping
    • Secret
    • Nominal
    • Partner by estoppel
    • Minor Partner
    • Partner by Holding out
    • Partner in profit only
  • Evaluation of Partnership  
  • Merits and Demerits of Evaluation of Partnership  
  • Comparison of Sole Proprietorship and Partnership  
  • Stages for Formation of Company  
  • Meaning of Joint Stock Company  
  • Features of Joint Stock Company  
  • Merits of Joint Stock Company  
  • Demerits of Joint Stock Company  
  • Objectives of Joint Stock Company  
  • Meaning of Promotion (Corporate Organisations)  
  • Role of Promotion (Corporate Organisations)  
  • Types of Promoters  
  • Meaning of Incorporation of a Company  
  • Steps of Incorporation(Including Filing of Documents)  
  • Certificate of Incorporation  
  • Memorandum of Association(MOA)  
    • Meaning and Content of Memorandum of Association(MOA)
  • Articles of Association(AOA)  
    • Meaning and contents of Articles of Association(AOA)
  • Stages in the Formation of a Company  
    • Commencement of Business  
      • Steps of Commencement of business
  • Prospectus and Statement in Lieu of Prospectus  
    • Meaning and content of Prospectus and Statement in Lieu of Prospectus
  • Types of Companies  
    • Classification of Companies on the Basis of Incorporation
    • Classification of Companies on the basis of Membership
    • Classification of Companies on the basis of Liability
    • Classification of Companies on the Basis of Control
    • Classification of Companies on the Basis of Nationality
  • Public and Private Companies and Their Studies  
  • Privileges of Private Companies  
  • Meaning of Co-operative organisations  
  • Characteristics of Co-operative Organisations  
  • Advanatages of Co-operative organisations  
  • Disadvantages of Co-operative Organisations  
  • Types of Cooperative  
    • Consumers Cooperatives
    • Producers Cooperatives
    • Marketing Cooperatives
    • Credit Cooperatives
    •  Housing Cooperatives
    • Cooperative Farming Societies
  • Distinction Between Joint Stock Companies and Cooperative Organizations  
300 Social Responsibility of Business and Business Ethics
  • Concept of Social Responsibility  
    • Introduction
    • Definition
    • Concept of Social Responsibility
    • Need for Social responsibility
    • Concept of Trusteeship
    • Changing expectations of society
    • Reputation
    • Protection of Environment
    • Optimum Utilisation of Resources
    • Pressure of trade Union
    • Growth of Consumer Movement
    • Government Control
    • Long term self-interest
    • Complexities of Social Problems
    • Globalisation
    • Role of Media
  • Responsibility Towards - Owners  
  • Responsibility Towards - Investors  
  • Responsibility Towards - Consumers  
  • Responsibility Towards - Employees  
  • Responsibility Towards - Government  
  • Responsibility Towards - Community  
  • Meaning of Environment Protection and Business  
  • Concept of Business Ethics  
    • Introduction
    • Meaning
    • Definition
    • Features of Business Ethics
    • Code of conduct
    • Based on moral and social values
    • Gives protection to social groups
    • Provides basic framework
    • Voluntary
    • Requires education and guidance
    • Relative term
    • New concept
    • Moral and social values
  • Importance of Business Ethics  
400 Emerging Modes of Business
  • Concept of E-business  
    • Meaning of E-Business
    • Nature of E-Business
    • e-business versus e-commerce
  • Resources Required for Successful E-business Implementation  
  • Security and Safety of Business Transactions  
  • Concept of Outsourcing  
    • Meaning of Outsourcing
    • Parties involved - the Outsourcer, the outsourced and the Service Provider
    • Features of Outsourcing
  • Need of Outsourcing  
  • Scope of Outsourcing  
  • Concept of Business Process Outsourcing(BPO)  
    • Meaning and Features of Business Process Outsourcing(BPO)
  • Needs of Business Process Outsourcing(BPO)  
  • Scope of Business Process Outsourcing(BPO)  
  • Knowledge Process Outsourcing (KPO)  
    • Meaning and Features of Knowledge Process Outsourcing (KPO)
    • Introduction
    • Meaning
    • Definition
    • Advantages and Disadvantages of KPO
  • Need of Knowledge Process Outsourcing (KPO)  
  • Scope of Knowledge Process Outsourcing (KPO)  
  • Meaning of Smart Cards and ATM’s  
  • Utility of Smart Cards and ATM’s  
  • Online Transaction  
    • Introduction
    • Meaning
    • Procedure of Online Transaction
    • Buying Selling Process
    • Information Technology Act 2000 paves way for Paperless Society
  • Payment Mechanism  
500 Stock Exchange
  • Meaning and Importance of Stock Exchange  
  • Services of Stock Exchange  
  • Stock Exchange  
    • Origin, Meaning and Definition
    • Functions of Stock Exchange
    • Trading Procedure of Stock Exchange
  • Major Stock Exchanges in India (BSE, NSE, DSE, ASE)  
    • Types of Stock Exchanges in India
    • Location of Stock Exchanges in India
  • Types of Operators  
    • Brokers
    • Jobbers
    • Bulls and Bears
  • Terms Used in Stock Exchange  
  • Securities and Exchange Board of India (SEBI)  
    • Objectives of the Securities and Exchange Board of India (SEBI)
    • The function of the Securities and Exchange Board of India (SEBI)
    • stock exchanges, stockbrokers, merchant bankers, depositories, mutual funds, and credit rating agencies.
600 Trade
  • Wholesale Trade and Retail Trade  
  • Meaning of Wholesalers  
    • Definition
  • Services of Wholesaler to Retailer, Customer and Producer  
  • Meaning of Retail Trade  
    • Definition
  • Characteristics of Retail Trade  
  • Types of Retail Trade - Itinerant and Small Scale Fixed Shops  
  • Large Scale Retailers  
    •  Departmental stores Concept
    • Chain stores Concept
    • Mail order Business Concept
  • Types of Retail Trade - Mail Order Houses  
  • Types of Retail Trade - Tele Shopping  
  • Types of Retail Trade - Franchise  
  • Types of Retail Trade - Consumer Cooperative Stores  
  • Types of Retail Trade - Hypermarkets  
  • Concept of Automatic Vending Machine  
  • Basic Function of Chambers of Commerce and Industry  
  • Roles of Chambers of Commerce and Industry  
  • Documents and Procedure Used in Home Trade  
  • Price Quotations  
    • cash discount
    • trade discount
700 Foreign Trade
  • Concept of International Trade  
    • Export Trade
    • Import Trade
    • Entrepot Trade
  • Advantages of International Trade  
  • Disadvantages of International Trade  
  • Problems of International Trade  
  • Difference Between Internal Trade and External Trade  
  • Meaning of Export Trade  
    • Export and Import Bank (EXIM Bank)
    • Main Functions of EXIM Bank 
    • Role of Commercial Bank in International Business
    • Pre-Shipment Financial Assistance
    • Post-Shipment Financial Assistance
    • Objectives of Export Trade
    • Export Trade Procedure
    1. Receiving Trade Enquiry
    2. Receiving Indent and Sending Confirmation
    3. Arranging Letter of Credit
    4. Obtaining Importer Exporter Code (IEC) and RBI code Number
    5. Obtaining Registration cum Membership Certificate (RCMC) from Export Promotion Council /Commodity Board
    6. Manufacturing /Procuring Goods and Packing items
    7. Export Inspection Certificate
    8. Insurance of Goods
    9. Certificate of Origin
    10. Consular Invoice
    11. Engagement of Forwarding Agent
    12. Dispatch of Goods to Port and Sending the Receipt to Agent
    13. Fulfilment of Customs Formalities by Forwarding Agent
    14. Customs Clearance
    15. Preparation of Commercial Invoice and Submitting Documents to Bank
    16. Securing Payment
    • Intermediaries in Export Trade
    1. Forwarding Agent
    2. Commission Agents
    3. Export Trading House
  • Objectives of Export Trade  
  • Procedure of Export Trade  
    • Receipt of enquiry and sending quotations
    • Receipt of order or indent
    • Assessing the importer’s creditworthiness and securing a guarantee for payments
    • Obtaining export licence
    • Obtaining pre-shipment finance
    • Production or procurement of goods
    • Pre-shipment inspection
    • Excise clearance
    • Obtaining certificate of origin
    • Reservation of shipping space
    • Packing and forwarding
    • Insurance of goods
    • Customs clearance
    • Obtaining mates receipt
    • Payment of freight and issuance of bill of lading
    • Preparation of invoice
    • Securing payment
  • Meaning of Import Trade  
  • Objectives of Import Trade  
  • Purpose of Import Trade  
  • Procedure of Import Trade  
    • Trade enquiry
    • Procurement of import licence
    • Obtaining foreign exchange
    • Placing order or indent
    • Obtaining letter of credit
    • Arranging for finance
    • Receipt of shipment advice
    • Retirement of import documents
    • Arrival of goods
    • Customs clearance and release of goods
    • Major Documents used in an Import Transaction
  • Documents Involved in International Trade Or Export Trade - Indent, Letter of Credit, Shipping Order, Shipping Bills and Mate's Receipt(DA/DP)  
  • Documents Involved in International Trade Or Export Trade - Bill of Lading, Certificate of Origin, Consular Invoice and Documentary Bill of Exchange(DA/DP)  
  • Documents Involved in Import Trade Such  
    • import license
    • indent
    • letter of credit
    • documentary bill of exchange
    • bill of entry
    • bill of sight
    • port trust dues receipt
    • application to import
    • advice note
    • bill of lading
  • Meaning of World Trade Organization (WTO)  
    • Objectives of WTO
    • Functions of WTO
    • Achievements of WTO
    • WTO and India
  • Objectives of World Trade Organization (WTO)  
800 Insurance
  • Concept of Insurance  

    Meaning of Insurance

    Principles of Insurance : 

    • utmost good faith
    • insurable interest
    • indemnity
    • contribution
    • doctrine of subrogation
    • causa proxima
    • mitigation of loss
  • Objectives of Insurance  
  • Purpose of Insurance  
  • Concept of Re-insurance  
  • Concept of Double Insurance  
  • Types of Insurance - Health  
    • Meaning and Features of Health Insurance
  • Types of Insurance - Motor  
    • Meaning and Importance of Motor Insurance
  • Types of Insurance - Social  
    • Meaning and Importance of Social Insurance
  • Types of Insurance - Fidelity  
    • meaning andImportance of Fidelity Insurance
  • Risks in Business - Insurable and Non-insurable Risk  
    • meaning and examples of both
  • Characteristics of Insurable Risks  
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