Commerce Subjects in Class 12

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commerce subjects in class 12

Quite a popular stream choice in India among most students after class 10th, the Commerce stream offers a wide range of career options after class 12th. A career in Commerce gives both success and financial security when compared to Science and Humanities. The list of highest-paying jobs for commerce students tempts many to opt for this pathway over others. It imparts detailed knowledge of Finance, Accounting, Economy, and Business Studies. Through this blog, we aim to bring a comprehensive guide of a list of Commerce subjects in Class 12, as well as an overview of the topics prescribed by the Central Board of Secondary Education (CBSE).

What is Commerce Stream?

Commerce is a vast stream that aims to study the essentials of business operations and trade activities and encompasses different disciplines focusing on a specific area like Economics, Accounting, and Business Studies, amongst others. It is generally opted by those students who are interested in exploring the intricacies of how an economy functions or businesses are managed. Commerce subjects in Class 11 and Class 12 mainly encompass a combination of core and elective disciplines that explore the varied facets of commercial and industrial activities. Further, this stream offers lucrative career opportunities in the finance, banking and education sector and is the gateway to major professional courses like Chartered Accountant, Company Secretary, Chartered Financial Analyst, etc.

List of Commerce Subjects in Class 12

The major commerce subjects comprise of Economics, Business Studies, English and Accountancy with an option to pick the fifth subject. While many go for Maths, others pick one from Fine Arts, Physical Education, language studies or Computer-related disciplines. Whether one goes for commerce with Maths or not, there are varied career options available for candidates. Given below is the list of topics covered under commerce subjects in the class 12th syllabus:

List of Commerce Subjects in Class 12Type
Business StudiesMandatory
Informatics PracticesOptional
Physical EducationOptional

Compulsory Subjects

Now that you are familiar with the basic details pertaining to the commerce subjects in class 12th, let us understand the syllabus of the compulsory subjects in detail.


This is a core mandatory Commerce subject in class 12, which provides a core understanding of financial statements, designing accounting databases, accounting processes, Accounting Standards, Statements and Analysis, maintaining a record of business transactions, etc. There are two books in Accountancy class 12Accounting for Partnership Firms and Companies and Financial Statement Analysis. Here is a list of essential topics covered under this subject: 

  • Accounting for Partnership Firms and Companies

The units covered in this book include Partnership, Reconstitution: Admission of a Partner, Goodwill, Change in Profit Sharing Ratio, Retirement and Death of a Partner, Dissolution of a Partnership Firm, Accounting for Share Capital and Debentures, etc.

  • Financial Statement Analysis

Chapters covered in this book include the Financial Statement of a company, Comparative Statement, Income and Position statements, Financial Statement Analysis, Tools for Financial Statement Analysis, Liquidity and Solvency Ratios, Cash Flow Statements, etc.

Business Studies

Business Studies delves deep understanding of how different kinds of businesses work, business environment, and trade on economic, political and social upfront as well as analytical and critical thinking towards the market. There are two books for Business Studies class 12th Principles and Functions of Management and Business Finance and Marketing. Given below is a list of topics covered under this subject:

  • Principles and Functions of Management

The units covered in this book are Nature and Significance of Management, Principles of Management, Management and Business Environment, Planning, Organizing,  Staffing, Directing and Controlling.

  • Business Finance and Marketing

Units covered in Business Finance and Marketing are Financial Management, Financial Markets, Marketing Management, and Consumer Protection.


Economics can be defined as the study of the economy, nations and international markets. It is broadly divided into two parts, Macro and Micro. In class 12 Economics, students have two books- Introductory Microeconomics and Introductory Microeconomics. Below we have enlisted the several topics included under both Economics books:

  • Introductory Microeconomics

Topics covered in this book are Introduction of Microeconomics, Consumers Equilibrium and Demand, Producer Behavior and Supply, and Forms of Market and Price Determination.

  • Introductory Macroeconomics

Units covered in class 12 Macroeconomics include National Income and Related Aggregates, Money and Banking, Determination of Income and Employment, Government Budget and the Economy, and Balance of Payments.


English is a mandatory subject in every stream, be it Science, Commerce or Humanities. Students learn and sharpen their listening, speaking and writing skills in the language through this subject. To get an in-depth view, read our blog on class 12 English Syllabus.

Elective Disciplines

Apart from the core Commerce subjects in class 12, students are required to study optional subjects which they had chosen in Class 11. Given below are some of the commonly offered optional subjects in 12th commerce:

  • Informatics Practices
  • Mathematics
  • Physical Education
  • Home Science 
  • Psychology 
  • Language Studies (Hindi, French, German)
  • Fine Arts


Though optional, Mathematics is one of the most opted Commerce subjects in class 12. This subject coupled with Economics can open the doors to innumerable opportunities across sectors. To understand which topics are covered in it, read our blog on the class 12 Maths syllabus.

Physical Education

It is one of the most opted electives subjects in both, classes 11th and 12th. Planning, Yoga & Lifestyle, Sports for Children With Special Needs, Nutrition, and Children & Women in Sports are the 5 major modules covered under this course. The curriculum builds a foundation for pursuing a career in Physical Education!

Fine Arts

Under this optional subject, one can choose any module between Graphics, Commercial Art, Sculpture, or Painting. The syllabus is well-structured and lays the foundation for starting a career in any of the aforementioned fields.

Career After 12th Commerce

An array of career paths can be explored by those who qualify for the class 12th examinations with a commerce background. Vocational courses, honours courses, and professional courses along with government exams are open for students belonging to this field. Here are some of the popular courses you can pursue after competing in class 12th from Commerce-


How many subjects are there in 12th commerce?

There are a total of 5 commerce subjects in class 12 which are a combination of 4 core disciplines, i.e. Economics, Accountancy, Business Studies, and English and elective disciplines like Maths, Informatics Practices, Physical Education, Language Studies, Home Science, etc.

What are the subjects in commerce in Class 12?

The major subjects in class 12th commerce are Business Studies, Economics, Accountancy, and English.

Is commerce without maths a good option?

Yes, Commerce without maths is a good option as you will study the core disciplines of the commerce stream whether you take maths or not. The only drawback is that you won’t be able to pursue courses that essentially require maths like BCom Hons or Economics Hons, etc. But there are a wide range of various courses after 12th commerce without Maths like BBA, Event Management, Animation Courses, Journalism and Mass Communication, English Literature, and Linguistics, etc.

To know more, read our exclusive blog on Career Options in Commerce Without Maths!

Thus, we hope this blog has helped in enlisting Commerce Subjects in Class 12. If you are looking for professional courses after 12th commerce stream but are not sure where to study, don’t worry. Just reach out to our experts at Leverage Edu who will help you find a suitable course and university that lines with your interests!

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