CISCE Class 12 Commerce Syllabus - Free PDF Download
CISCE Syllabus 2026-27 Class 12: The CISCE Class 12 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 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 2026-27 is below.
Academic year:
CISCE Class 12 Commerce Revised Syllabus
CISCE Class 12 Commerce Course Structure 2026-27 With Marking Scheme
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Syllabus
1: Unit-1 : Business Environment [Revision]
CISCE Class 12 Commerce Syllabus
1 Business Environment [Revision]
2: Unit-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
- Overview of Capital - Fixed and Working
3 Sources of Finance for a Joint Stock Company [Revision]
- Concept of 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
- Advantages and Disadvantages of Debentures
- Concept of Debentures
- Introduction
- Definition: Debenture
- Features
- 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
- Overview of Sources of Finance for a Joint Stock Company
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
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- 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
- Overview of Banking - Latest Trends
3: Unit-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
- Overview of Management - Meaning, Nature and Importance
6 Principles of Management [Revision]
7 Functions of Management and Coordination [Revision]
8 Planning [Revision]
9 Organising [Revision]
10 Staffing [Revision]
11 Directing [Revision]
12 Controlling [Revision]
4: Unit-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 Points: Concept of Market
- Types of Market
-
Introduction
-
Types
-
Types of Imperfect Markets
-
- Concept of Marketing
- Introduction
- Definition
- Comparison Between Marketing and Selling
- Importance of Marketing
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Introduction
-
Importance to the Society
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Importance to the Firm
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Importance to the Consumers
-
- Functions of Marketing
- Overview of Marketing - Concept and Functions
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
- Overview of Marketing 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
-
State Commission
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National Commission
-
- 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
- Overview of Consumer Protection
