CBSE Class 12-commerce Syllabus

Economics  |  View Syllabus

• Macroeconomics

  National Income Accounting

  • Income method and Expenditure method
  • Circular Flow of Income
  • Macroeconomic Aggregates
  • Classification of Goods and Value Added Method
  • Income and Expenditure Method
  • Some Basic Concepts of Macroeconomics
  • Circular Flow of Income and Methods of Calculating National Income

  Money and Banking

  • Barter System and Evolution and Functions of Money
  • Demand and Supply of Money
  • Commercial Banks & Money Creation Process
  • Functions of RBI and Instruments of Monetary Policy
  • The Supply of Money

  Income Determination

  • Multiplier Mechanism, Deficit and Excess Demand
  • Aggregate Demand and its Components
  • Aggregate Supply and its Components
  • Equilibrium: AD-AS & S-I Approach and Adjustment Mechanism
  • Multiplier Mechanism and Paradox of Thrift
  • Deficit and Excess Demand
  • Ex Ante and Ex Post
  • The Short Run Fixed Price Analysis of the Product Market

  The Government: Budget and the Economy

  • Government Budget and its Objectives
  • Government Budget and its Measures
  • Budget Deficit and its Measures

  Open Economy Macroeconomics

  • Balance of Payments
  • Exchange rate: Meaning and its types
  • Concept of Balance of Payments
  • Exchange Rate: Meaning and Types

• Indian Economic Development

  Indian Economy on the Eve of Independence

  • Low Level of Economic Development under the Colonial Rule
  • Agriculture, Industry and Foreign Trade
  • Demography, Occupational Structure and Infrastructure

  Indian Economy 1950-1990

  • The Goals of Five Year Plans
  • Agriculture
  • Industry and Trade

  Economic Reforms Since 1991

  • Concept of Demonetisation
  • Concept of GST
  • Liberalisation
  • Privatisation and Globalisation
  • Indian economy During Reforms: An Assessment

  Poverty

  • Who are the Poor and their identification?
  • The Number of Poor in India and the Causes of Poverty
  • Policies and Programmes Towards Poverty Alleviation and its Critical Assessment

  Human Capital Formation in India

  • Education Sector in India
  • Economic Growth and State of Human Capital Formation in India
  • Concept and Sources of Human Capital Formation

  Rural Development

  • Rural Development and Rural Credit
  • Agricultural Marketing, Diversification of Agricultural Activities and Organic Farming

  Employment: Growth, Informalisation and Other Issues

  • Employment, Types and Participation of People
  • Employment Growth and Informalisation of Indian Workforce
  • Unemployment

  Infrastructure

  • Concept and Importance of Infrastraucture
  • Energy
  • Health

  Environment and Susutainable Development

  • Definition and Functions of Environment
  • State of India’s Environment
  • Sustainable Development and its Strategies

  Comparative Development Experiences of India and its Neighbours

  • Development Strategies of India, China and Pakistan
  • Comparative Study with respect to Demographic Indicators, GDP and HDI

Mathematics  |  View Syllabus

• Relations and Functions

  • Introduction to Relations
  • Introduction to Functions
  • Problems on Functions
  • Composition of Functions
  • Problems on Composition
  • Binary Operations

  Inverse Trigonometric Functions

  • Introduction: Inverse Trigonometry
  • Properties of Inverse Trigonometry

  Matrices

  • Introduction to Matrices
  • Matrix Operations
  • Transpose of A Matrix
  • Elementary Operations

  Determinants

  • Introduction to Determinants
  • Properties of Determinants
  • Properties and Applications of Determinants
  • Minors and Co-factors
  • Solving Simultaneous Equations

  Continuity and Differentiability

  • Continuity
  • Differentiability and Chain Rule
  • Differentiation: Implicit Functions
  • Differentiation of Exponential Functions
  • Logarithmic Functions
  • Differentiation of Parametric Functions
  • Second Order Derivatives
  • Mean Value Theorems

  Applications of Derivatives

  • Rate of Change and Approximations
  • Increasing and Decreasing Functions
  • Tangents and Normals
  • Maxima - Minima - I Derivative Test
  • Maxima - Minima - II Derivative Test

  Integrals

  • Introduction to Integration
  • Integration by Substitution
  • Integrals of Special Functions
  • Integrals of Trigonometric Identities
  • Integration by Partial Fractions
  • Integration by Parts
  • More Problems on Integration
  • Limit of A Sum
  • Properties of Definite Integrals
  • Evaluating Definite Integrals
  • Problems on Definite Integrals

  Applications of Integrals

  • Area Between A Curve and A Line
  • Area Between Two Curves

  Differential Equations

  • Intro: Differential Equations
  • Variable Separable Form
  • Homogenous Differential Equations
  • Linear Differential Equations

  Vector Algebra

  • Introduction to Vector Algebra
  • Properties of Vectors
  • Scalar Product of Two Vectors
  • Cross Product

  Three Dimensional Geometry

  • Introduction to 3-D Geometry
  • Cartesian Equation of A Line
  • Skew Lines
  • Equation of Plane
  • Intercept Form and Family of Planes
  • Distance of A Point From A Plane

  Linear Programming

  • Introduction to Linear Programming
  • Optimal Solution
  • Solution of Linear Programming Problems

  Probability

  • Introduction to Conditional Probability
  • Independent Events
  • Bayes' Theorem
  • Distribution of Random Variables
  • Mean and Variance of A Random Variable
  • Binomial Distribution

Business Studies  |  View Syllabus

• Business Studies Part I

  Nature and Significance of Management

  • Introductory Concepts of Management
  • Nature, Levels & Functions of Management
  • Coordination - The Essence of Management

  Principles of Management

  • Introduction to Principles of Management
  • Taylor's Scientific Management
  • Fayol's Principles of Management
  • Fayol v/s Taylor and Intertemporal Comparisons

  Business Environment

  • Introduction to Business Environment
  • Economic Environment in India

  Planning

  • Introduction to Planning
  • Planning Process and Types of Plans

  Organising

  • Introduction to Organising
  • Organisation Structure
  • Formal Organisation and Informal Organisation
  • Delegation and Decentralisation

  Staffing

  • Introduction to Staffing and its Process
  • Recruitment and its Sources
  • Selection, Training and Development

  Directing

  • Concepts of Directing and Supervision
  • Motivation
  • Leadership
  • Communication

  Controlling

  • Introduction to Controlling
  • Controlling Process

• Business Studies Part II

  Marketing

  • Marketing, its functions and Philosophies
  • Marketing Mix & Branding
  • Packaging, Labelling & Pricing
  • Physical distribution, Advertising and Personal Selling
  • Sales Promotion, Publicity & Public Relations

  Financial Management

  • Financial Management, Decisions and Planning
  • Capital Structure
  • Fixed & Working Capital

  Financial Markets

  • Concept of Financial Markets and Money Market
  • Capital Market: Primary and Secondary Market
  • Trading Procedure on Stock Exchange & SEBI

  Consumer Protection

  • Concept of Consumer Protection
  • Consumer Rights & Redressal Agencies

Accountancy  |  View Syllabus

• Accounting for Partnership: Basic Concepts

  • Nature of Partnership and Partnership Deed
  • Profit and Loss Appropriation Account
  • Partners' Capital Account and Cash Account
  • Interest on Capital, Drawings and Partners' Loan
  • Guarantee of Profits
  • Past Adjustments
  • Salary and Commission

  Reconstitution: Change in Existing Profit Sharing Ratio

  • Introduction to Reconstiturion and Calculation of Ratios
  • Treatment of Goodwill, Accumulated Profits and Losses
  • Revaluation and Partners' Capital Account
  • Balance Sheet of Reconstituted Firm

  Reconstitution: Admission of a Partner

  • Calculation of Ratios
  • Goodwill: Valuation and Treatment
  • Revaluation Account, Cash Account and Balance Sheet
  • Adjustment of Capital
  • Introduction to Admission of a Partner
  • Treatment of Reserves, Accumulated Profits and Losses

  Reconstitution: Retirement/Death of a Partner

  • Introduction to Retirement and Death & Calculation of Ratios
  • Treatment of Goodwill in case of Retirement and Death
  • Revaluation of Assets and Liabilities
  • JLP and Disposal of Amount Due to Partner
  • Adjustment of Capital
  • Death of a Partner
  • Treatment of Reserves, Accumulated Profits and Losses

  Dissolution of Partnership Firm

  • Introduction to Dissolution and Settlement of Accounts
  • Realisation Account, Partners' Loan Account
  • Treatment of JLP, IFF, Realisation Expenses, Goodwill and WCF
  • Partners' Capital Account and Cash Account

  Goodwill: Nature and Valuation

  • Introduction to Goodwill
  • Methods of Valuation of Goodwill

  Accounting for Not-for-Profit Organisation

  • Comprehensive Problems
  • Fund Based Accounting
  • Introduction to NPO & Final Accounts
  • Special Adjustments
  • Subscription Account

  Accounting for Share Capital

  • Preferential Allotment, Private Placement of Shares and ESOP
  • Introduction to Share Capital
  • Issue of Shares for Cash- Par, Premium and consideration other than cash
  • Full Subscription, Over Subscription and Under Subscription
  • Pro-rata Allotment and Call-in-Arrears/Advance
  • Forfeiture and Re-issue of Shares
  • Transfer to Capital Reserve and Disclosure in Balance Sheet

  Issue of Debentures

  • Debentures: Introduction, Issue for Cash and Consideration other than Cash
  • Issue of Debentures as Collateral Security
  • Subscription of Debentures
  • Issue of Debentures w.r.t. redemption terms
  • Interest on Debentures

  Redemption of Debentures

  • Writing off Losses and Redemption of Debentures
  • Introduction to Redemption of Debentures
  • Redemption by Purchase in Open Market
  • Redemption by Draw of Lots & Conversion
  • Redemption in Lumpsum

  Financial Statements of the Company

  • Meaning and Uses of Financial Statements
  • Income and Position Statements

  Analysis of Financial Statements

  • Comparative Statements
  • Introduction to Financial Statement Analysis
  • Common Size Statements

  Accounting Ratios

  • Ratios: Introduction and Liquidity Ratios
  • Activity Ratios
  • Profitabilty Ratios

  Cash Flow Statements

  • Cash Flow Statement: Classification, Format and Adjustments
  • Important Adjustments

Hindi  |  View Syllabus