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Commerce ISC (Commerce) Class 11 CISCE Syllabus 2026-27

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CISCE Class 11 Commerce Syllabus - Free PDF Download

CISCE Syllabus 2026-27 Class 11: The CISCE Class 11 Commerce Syllabus for the examination year 2026-27 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 2026-27 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 2026-27 is below.

Academic year:

CISCE Class 11 Commerce Revised Syllabus

CISCE Class 11 Commerce Course Structure 2026-27 With Marking Scheme

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Syllabus

1 Nature and Purpose of Business
  • Economic Activities  
    • Concept of Business  
      • Introduction  
      • Definition: Business
      • Objectives
      • Features 
      • Real-Life Application
      • Key Point Summary
  • Comparison of Business, Profession and Employment  
    • Meaning and Features of Business, Profession and Employment
    • Difference of Business, Profession and Employment
  • Business Objectives  
    • Introduction
    • Flow Chart
    • Economic Objectives
    • Social Objectives 
    • Key Point Summary
  • Role of Profit in Business  
    • Introduction
    • Fomula
    • Flow Chart
    • Role of Profit in Business
    • Real-Life Application
    • Key Point Summary
  • Objectives of Business - Human and National  
  • Classification of Business Activities  
    • Introduction
    • Flow Chart
    • Real-life Application
    • Key Point Summary
  • 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  
2 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  
    • Introduction
    • Definition: Partnership
    • Features
    • Nature of Partnership
    • Rights of Partner
  • Registration of a Partnership Firm  
  • Partnership Deed  
    • Introduction
    • Content
    • Importance
    • Example
  • Partnership Firm  
  • Evaluation of Partnership  
  • Merits and Demerits of Evaluation of Partnership  
  • Difference Between Partnership and Sole Proprietorship  
  • Stages for Formation of Company  
  • Joint Stock Company  
    • Introduction
    • Definition: Joint Stock Company
    • Features
    • Merits
    • Demerits
    • Types of Companies
    • Real-Life Application
    • Key Point Summary
    • Public Limited Company  
      • Introduction
      • Definition: Public Limited Company
      • Features
      • Real-Life Application
      • Key Point Summary
  • Objectives of Joint Stock Company  
  • Meaning of Promotion (Corporate Organisations)  
  • Role of Promotion (Corporate Organisations)  
  • Types of Promoters  
  • 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
  • Privileges of Private Companies  
  • Co-operative Organisations  
    • Meaning
    • Features
  • Characteristics of Co-operative Organisations  
  • Advanatages of Co-operative organisations  
  • Disadvantages of Co-operative Organisations  
  • Co-operative Society  
  • Distinction Between Joint Stock Companies and Cooperative Organizations  
3 Social Responsibility of Business and Business Ethics
  • Concept of Social Responsibility  
    • Introduction 

    • Concept 

    • Definition 

    • Need 

  • Social Responsibility Towards Different Interest Groups  
    • Responsibilities Towards Owners 

    • Responsibilities Towards Investors 

    • Responsibilities Towards Employees 

    • Responsibilities towards Consumers 

    • Responsibilities towards the Government 

    • Responsibilities towards Community /Society/ Public in General 

  • Meaning of Environment Protection and Business  
  • Business Ethics  
    • Concept 

    • Definition 

    • Features 

    • Moral and social values 

  • Importance of Business Ethics  
4 Emerging Modes of Business
  • Concept of E-business  
    • Introduction 

    • Scope 

    • Benefits 

    • Limitations 

  • Resources Required for Successful E-business Implementation  
  • Security and Safety of Business Transactions  
  • Concept of Outsourcing  
    • Introduction 

    • Need 

    • Advantages 

    • Disadvantages 

  • Scope of Outsourcing  
  • Forms of Outsourcing  
    • Business Process Outsourcing (BPO)  
      • Introduction 

      • Advantages 

      • Disadvantages 

    • Knowledge Process Outsourcing (KPO)  
      • Introduction 

      • Advantages 

      • Disadvantages 

  • Needs of Business Process Outsourcing(BPO)  
  • Scope of Business Process Outsourcing(BPO)  
  • 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 Transactions  
    • Introduction 

    • Procedure 

  • Payment Mechanism  
5 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)  
    • Overview and Objectives of SEBI
    • Functions of SEBI
    • Mutual Funds
6 Trade
  • Internal Trade  
    • Wholesale Trade  
      • Introduction
      • Definition: Wholesale Trade
      • Features of Wholesaler
      • Services of Wholesalers: Manufacturers
      • Services of Wholesaler: Retailers
      • Real-Life Application
      • Key Point Summary
    • Retail Trade  
      • Introduction
      • Definition: Retail Trade
      • Features of Retailer
      • Services of Retailer: Wholesaler
      • Services to Retailer: Consumer
      • Key Point Summary
  • Services of Wholesaler to Retailer, Customer and Producer  
  • Characteristics of Retail Trade  
  • Small Scale Fixed Retailer  
    • Introduction
    • Types 
    • Key Point Summary
  • Large Scale Fixed Retailers  
    • Introduction
    • Types of Large Scale Fixed Retailers
    • Advantages
    • Real-Life Application
  • 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
7 Foreign Trade
  • Concept of Trade  
    • Introduction
    • Evaluation of Trade System
    • Features
    • Types of Trade
    • Key Point Summary
  • Advantages of International Trade  
  • Disadvantages of International Trade  
  • Problems of International Trade  
  • Difference Between Internal Trade and External Trade  
  • Export Trade  
    • Introduction
    • Advantages
    • Disadvantages
    • Real-Life Application
    • Key Summary Point
    • Procedure of Export Trade  
      • Flow Chart
      • Preliminary Stage
      • Pre-shipment Stage
      • Shipment Stage
      • Post Shipment Stage 
      • Real-Life Application
      • Key Point Summary
  • Objectives of Export Trade  
  • Import Trade  
    • Introduction
    • Objectives
    • Advantages
    • Disadvantages
    • Real-Life Application
    • Key Point Summary
  • Objectives of Import Trade  
  • Purpose of Import Trade  
  • 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
  • World Trade Organisation (WTO)  
  • Objectives of World Trade Organization (WTO)  
8 Insurance
  • Types of Business Services  
  • 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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