June 18, 2022

An Overview of Class 12 Commerce Subjects

After completing your 10th board, you face the choice of choosing between three core subjects,  Science, Commerce, and Arts.

Everyone is always talking about the deep details of science and arts, but for all you know, commerce could be the perfect choice for your career. Commerce subjects include studying subjects of commercial value. They include accountancy, business studies, economics, English, mathematics, informatics, computer science, etc. 

What are CBSE 12th class commerce subjects?

In CBSE, there are mandatory subjects as well as optional subjects. For students studying in class 12, they need to choose to add an optional subject for their board exams. You can choose optional subjects that include mathematics, physical education, informatics practices, legal studies, entrepreneurship, and regional language. The mandatory 12th standard commerce subjects include accountancy, business studies, Economics, and English. 

While State boards and International boards also have their own set of optional subjects, these 4 subjects are common in boards all across India. So let’s look at these subjects in detail and understand how they can help you develop and build your own skillset.


This is one of the most important subjects a student chooses in the commerce stream. The subject mainly focuses on the understanding of the transactions and the preparation of financial statements for commercial purposes.

You need to have a stronghold over the subject to secure higher marks in your board exam. You can either choose company accountants or analysis of financial statements in your class 12. The most important concept covered in the class 12 commerce accountancy syllabus are as follows:

  • Receipt and payment account 
  • Income and expenditure account
  • Balance sheet
  • Accounting for partnership

Business studies

This subject helps you start your journey in understanding the world of business management. If you feel that you have the entrepreneurial spirit inside you, learning the core concepts in 11th and 12th will help you a long way in your career. The business studies syllabus in Class 12 Commerce is divided into 3 parts. They are 

  • Functions of management
  • Business finance
  • Marketing and new line project work

After learning Business Studies in 12th Class, you will be introduced to the following concepts: 

  • Planning
  • Organizing and staffing
  • Directing
  • Controlling
  • Business financial marketing

While these concepts might sound like boring words you hear in your day-to-day life, studying them in-depth will take you to a new world altogether. Each and every concept teaches us lessons that are applicable in each and every part of our lives.


Studying Economics as a 12th commerce subject is your gateway to entering the financial world. In India, the economics syllabus is divided into 2 parts:


  • Introduction, a simple economic, market economy, organization of economic activities, etc
  • Theory of consumer behavior- the law of demand, shifts in the demand curve, elasticity, etc.
  • Production and cost- law of diminishing marginal product, the law of variable proportion, returns to scale commerce short-run and long-run cost, etc.
  • Market equilibrium and non-competitive markets.


  • Introduction and concepts
  • National economic accounting
  • Money and banking
  • Government budget and economy
  • Balance of payment- current account and capital account surplus and deficit
  • Foreign exchange market.


English is an important subject in 12 class commerce subjects. It is a universal language that helps you communicate your skills to one another. The subject is included in class 12 commerce subjects to increase your communication and proficiency skills. The areas of focus in English are reading comprehension, writing skills, grammar, literature, and long reading.

Building A Career After 12th Commerce

Various combinations can be chosen with commerce during classes 11 and 12. However, there are some suggested and widely accepted combinations that we would like to put forward. These combinations will help you choose a brighter career.

  • Commerce with maths

Maths is one of the important subjects when it comes to financing. You can choose an MBA degree in the future. For choosing MBA, maths is a great option for you. Besides the MBA, you will avail yourself of a wide range of careers if you have a knack for numbers. 

  • Commerce with IP

Informatics Processes Is a subject that involves computer applications. As all of us already know, the software is and always will be an extremely evergreen field. A Career in this field is very focused on data analytics and processes. You can choose MCA as post-graduation If you have taken IP in your class 12 commerce subject.

  • Commerce with legal studies

As the combination says, if your main priority is doing law you can combine it with your commerce knowledge. This can prove to be a huge advantage in your law career if you clear your concepts in the 11th and 12th standard

What is the scope of class 12 commerce subjects?

Commerce is a beautiful field when it comes to 12th standard subjects. While you study subjects at a very basic level, you get insights into how the real world works at a very early age. This will help you develop an analytical and realistic mindset in your life.

Following is the list of bachelor’s degrees that you can choose after class 12. You can research these degrees and match them with your interests and pick a degree that will benefit you the most in the long run:

  • Bachelor of commerce
  • Bachelor of management studies
  • Bachelor of business studies
  • Bachelor in business administration
  • Master of commerce
  • Master in business administration
  • Chartered accountant
  • Chartered financial analysts program
  • Company secretary program

Read our blog about Degrees after 12th Commerce here

At Dheya, we believe that picking the right stream of study early on helps a child build an infinitely strong skillset. The reason is simple, if we make the right choice early on, we can help our child channel their everlasting energy to a field that matches their passion and potential. This is why we sincerely urge any parent reading this to connect your child to a trained mentor that will help your child build a stellar career.

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