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
| # | Unit/Topic | Weightage |
|---|---|---|
| I | Business Environment | |
| II | Financing | |
| 2.1 | Capital | |
| 2.2 | Sources of Finance for a Joint Stock Company | |
| 2.3 | Banking - Latest Trends | |
| III | Management | |
| 3.1 | Management | |
| 3.2 | Nature of Management – Science, Art and Profession | |
| 3.3 | Importance of Management | |
| 3.4 | Principles of Management | |
| 3.5 | Functions of Management | |
| IV | Marketing | |
| 4.1 | Marketing: Concept and Functions | |
| 4.2 | Marketing Mix | |
| 4.3 | Consumer Protection | |
| Total | - |
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Syllabus
CISCE Class 12 Commerce Syllabus for Chapter 1: Business Environment
- Concept of Business Environment
- Meaning and Features of Business Environment
- Importance of Business Environment
- Dimensions of Business Environment - Macro
- Economic
- Social
- Technological
- Political
- Legal
- Dimensions of Business Environment - Micro
- Internal factors
- External factors
- S.W.O.T. Analysis
- A basic understanding of S.W.O.T. (Strength, Weakness, Opportunity and Threat) Analysis
CISCE Class 12 Commerce Syllabus for Chapter 2: Financing
2.1 Capital
- 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
2.2 Sources of Finance for a Joint Stock Company
- Types of Shares - Preference Shares Equity Shares
- preference shares
- equity shares
- 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
2.3 Banking - Latest Trends
- 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
- Online Payments, E-banking
- Meaning and Features of Online payments, e-Banking
- Advantages and Disadvantages of Online Payments, E-banking
- Mobile Banking
- SMS alerts
- transfer of funds
- making payments
- 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
CISCE Class 12 Commerce Syllabus for Chapter 3: Management
3.1 Management
- Concept of Management
- Meaning and Features of Management
- Body of Knowledge
- Management Tools
- Separate Discipline
- Specialisation
- Code of Conduct
- Professional Association
3.2 Nature of Management – Science, Art and Profession
- Management as Science, Art and Profession
3.3 Importance of Management
- Importance of Management
3.4 Principles of Management
- Concept of Principles of Management
- Introduction
- Meaning
- Definition
- Features
- Principles of Taylor’s Scientific Management
- Science, Not Rule of Thumb
- Harmony, Not Discord
- Mental Revolution
- Cooperation, Not Individualism
- Division of Responsibility
- Development of employer and employees for greater efficiency and maximum prosperity
- Fayol’s Principles of Management
- Comparison of Taylor's and Fayol’s Principles.
3.5 Functions of Management
- Management Functions
- Planning - Concept and Importance of Planning
- Controlling - Concept and Importance of Controlling
- Coordination - Concept and Importance of Coordination
- Directing - Concept and Importance of Directing
- Organizing - Concept and Importance of Organizing
- Staffing - Concept and Importance of Staffing
- Concept of Planning
- Meaning and features of Planning
- Type of Plan
- Importance of Planning
- Economic Planning in India
- Case for planning
- Case against planning
- Target Area Planning
- Hill Area Development Programme
- Drought Prone Area Programme
- Case Study – Integrated Tribal Development Project in Bharmaur* Region
- 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
- Concept of Organising
- Meaning and Features of Organising
- Organising Process
- Importance of Organising
- 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
- Concept of Staffing
- Importance of Staffing
- Staffing - Recruitment Process
- Meaning and sources of staffing
- Staffing - Selection Process
- Meaning and procedure
- Difference Between Selection and Recruitment
- Concept of Training and Development
- Meaning and Features of Training and Development
- Types of Training
- Induction
- Job
- Remedial
- Safety
- Promotional
- Refresher
- 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
- Meaning and Features Of Directing
- Importance of Directing
- 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
- Concept of Communication
- Meaning and Features of Communication
- Objectives of Communication
- Process of Communication
- Barriers to Effective Communication
- How to Overcome the Barriers
- Concept of Controlling
- Meaning and Features of Controlling
- Steps in Controlling Process
- Setting performance standards
- Measurement of actual performance
- Comparison of actual performance with standards
- Analysing deviations
- Taking corrective action
- Importance of Controlling
- Fulfilling Goals of Organization
- Making Efficient Utilization of Resources
- Accuracy of Standards
- Motivates Employee
- Ensures Order and Discipline
- Facilitates Co-ordination
- Psychological Pressure
- Ensures Organizational Efficiency and Effectiveness
- Builds Good Corporate Image
- Acts as a Guide
- 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
CISCE Class 12 Commerce Syllabus for Chapter 4: Marketing
4.1 Marketing: Concept and Functions
- Markets
- Place concept of Market
- Commodity Concept of Market
- Exchange concept of Market
- Area concept of Market
- Demand or Customer concept of Market
- Space or Digital concept of Market
- Types of Market
- On the Basis of Area Covered
- On the Basis of Time
- On the Basis of Volume of Transaction
- On the Basis of Importance
- On the Basis of Nature of Goods
- On the Basis of Regulation
- On the Basis of Competition
- Imperfect markets: a) Monopoly b) Duopoly c) Oligopoly d) Monopoly
- Concept of Marketing
- Introduction
- Meaning
- Definition
- Features of Marketing
- Comparison Between Marketing and Selling
- Objectives and Importance of Marketing
- Objectives of Marketing
- Importance of Marketing
- To the Society
- To the Individual Firms
- Marketing Functions
- Meaning, features of each function of marketing
4.2 Marketing Mix
- Concept of Marketing Mix
- Product
- Price
- Place
- Promotion
- People
- Process
- Physical Environment
- Elements of Marketing Mix
- Meaning, features, objectives and differences of Advertising, sales promotion, personal selling and publicity.
- 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
4.3 Consumer Protection
- Concept of Consumer Protection
- Meanng and Features of Consumer Protection
- Importance of Consumer Protection
- Rights and Responsibilities of Consumers
- Need for Consumer Protection
- Role of Business
- Role of Government
- Role of Consumers
- Activation of Consumer Action Councils
- United Nations Guidelines for Consumer Protection
- Objectives of United Nations Guidelines for Consumer Protection
- Methods of Consumer Protection
- Self-help, legislative measures and consumer associations/NGOs.
- Consumer Protection Act, 2019
- Dispute redressal forums established under Consumer Protection Act, 2019
- 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
- Consumer Disputes Redressal Commissions
- The Consumer Disputes Redressal Commissions (National, State and District)
