# CBSE Class 12-commerce Syllabus

## Economics | View Syllabus

### Macroeconomics

### Introduction to Macroeconomics

- Emergence of Macroeconomics
- Context of the Present Book of Economics

### 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

- One Child Policy of China
- Role of FDI in Economic Development
- 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

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