Advertisement Remove all ads

Commerce Class 12 ISC (Commerce) CISCE Topics and Syllabus

Advertisement Remove all ads

CISCE Syllabus For Class 12 Commerce: Knowing the Syllabus is very important for the students of Class 12. Shaalaa has also provided a list of topics that every student needs to understand.

The CISCE Class 12 Commerce syllabus for the academic year 2023-2024 is based on the Board's guidelines. Students should read the Class 12 Commerce Syllabus to learn about the subject's subjects and subtopics.

Students will discover the unit names, chapters under each unit, and subtopics under each chapter in the CISCE Class 12 Commerce Syllabus pdf 2023-2024. They will also receive a complete practical syllabus for Class 12 Commerce in addition to this.

Academic year:

CISCE Class 12 Commerce Revised Syllabus

CISCE Class 12 Commerce and their Unit wise marks distribution

CISCE Class 12 Commerce Course Structure 2023-2024 With Marking Scheme

Advertisement Remove all ads
Advertisement Remove all ads
Advertisement Remove all ads


CISCE Class 12 Commerce Syllabus for Business Environment

Concept, and importance of Business Environment

  • Meaning, features and importance of Business Environment;
  • Dimensions of Business Environment – Micro (Internal and External factors) and Macro (Economic, social, technological, political and legal) – meaning and components.
  • 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 Financing

2.1 Capital

Capital: Sources of finance for sole trader; partnership; Joint Stock Company; financial planning.

  • Importance of finance for business. Sources of finance for different types of business firms. Meaning of financial planning. Factors affecting capital structure. Fixed capital - meaning, factors affecting fixed capital. Working capital – meaning, types; factors affecting working capital. Comparison between fixed and working capital.
2.2 Sources of Finance for a Joint Stock Company

(a) Different types of shares: equity, preference.

  • Bonus shares, rights issue, ESOP, Sweat Equity Shares, Retained earnings. Long-term sources of funds.          
  • Equity shares - features, advantages and disadvantages.                                                            
  • Preference shares - features, types advantages and disadvantages; distinction between equity shares and preference shares.                                                                                                       
  • Bonus and rights issue, ESOP and Sweat Equity Shares - meaning. Distinction between bonus shares and right shares. Retained earnings – meaning, merits and demerits.

(b) Loan capital: debentures.

  • Debentures – meaning; kinds of debentures; advantages and disadvantages of debentures. Distinction between shares and debentures.

(c) Loans from commercial banks and Financial Institutions.

  • Loans from commercial banks and Financial Institutions - meaning, advantages and disadvantages.

(d) Short-term sources of funds.

  • Short-term sources of funds – different types of short term financial assistance by Commercial Banks; public deposits, trade credit, customer advances, factoring, Inter corporate deposits and installment credit. Meaning, advantages and disadvantages of various sources of funds.
2.3 Banking - Latest Trends
  • Online services- transfer of funds through Real Time Gross Settlement (RTGS), National Electronic Funds Transfer (NEFT), issue of demand drafts online meaning and features.
  • Online payments, e-Banking – meaning and features, advantages and disadvantages
  • Mobile Banking - SMS alerts, transfer of funds, making payments - advantages and
  • Debit Cards vs Credit Cards, ATM (Automated Teller Machine) – Meaning; Debit card and credit card: features and differences.

CISCE Class 12 Commerce Syllabus for 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

Meaning, objectives and characteristics of management.                                                                                

  • Meaning of Management: as an activity; as a group; as a discipline; as a process. Objectives and characteristics of management.
3.2 Nature of Management – Science, Art and Profession

Science, Art and Profession. Self explanatory.

3.3 Importance of Management

Self explanatory.

3.4 Principles of Management

nature of principles; need for principles.

  • Nature of principles of Management; need for principles of management; Taylor’s 5 scientific principles of Management; Fayol’s 14 principles of Management; Relevance of the principles of Management in today’s business scenario. Comparison of Taylor's and Fayol’s principles.
3.5 Functions of Management

Planning; Organising; Staffing; Directing; Controlling and Coordinating.

  • (a) Planning:
    Meaning, steps, importance & limitation; Types of plans; Objectives, policy, procedures, method, role, budget, program – meaning, features and differences.
  • (b) Organising:
    Meaning, importance, steps; Structure of organization (line, line and staff, functional and divisional; Formal and informal organization) – Meaning, features, merits, demerits and differences between line and line & staff, functional and divisional, formal and informal; Meaning and importance of delegation of authority; Decentralization v/s Centralization, comparison between delegation and decentralization.
  • (c) Staffing:
    Meaning, steps and importance; Recruitment – Meaning and sources; Selection –Meaning and procedure; Training and development - Meaning and difference between selection and recruitment.
  • (d) Directing:
    Meaning and importance; Supervision- Meaning, functions and span of control;
    Motivation - Meaning and Maslow’stheory;
    Leadership- Meaning and qualities of a good leader;
    Communication - Meaning, objectives and process. Barriers to communication and overcoming barriers to communication.
  • (e) Controlling: Meaning, steps and importance; Relationship between Planning and Controlling; Management by Exception.
  • (f) Coordination: Meaning of Coordination; Coordination as an essence of Management.

CISCE Class 12 Commerce Syllabus for 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
    1. To the Society
    2. To the Individual Firms
  • Marketing Functions 
    • Meaning, features of each function of marketing
  • Meaning and types of markets; meaning and features of marketing. Marketing concepts: traditional v/s modern - meaning and features of traditional and modern concepts of marketing. Comparison between marketing and selling. Objectives and importance of
    marketing; functions of marketing – meaning, features of each function of marketing.
4.2 Marketing Mix

Meaning and Elements.

  • Product Mix - goods and services - meaning, features and types of goods; meaning, features of services; difference between product and services. Branding: meaning and merits. Labeling: meaning and merits. Packaging: meaning and features of good packaging.
  • Price Mix – meaning, factors determining price.
  • Place Mix – meaning, channel of distribution choice of channels of distribution and physical distribution.
  • Promotion Mix – Meaning and elements.
  • Elements – Advertising, sales promotion, personal selling and publicity – meaning, features, objectives and differences.
4.3 Consumer Protection

rights of consumers, methods of consumer protection.

  • Need for consumer protection; rights of consumers; methods of consumer protection – self help, legislative measures and consumer associations/NGOs, Consumer Protection Act, 1986.
Advertisement Remove all ads

View all notifications

      Forgot password?
View in app×