Bihar Board Class 12 Commerce Syllabus 2025-26 | Subject-Wise Details

• The Bihar School Examination Board (BSEB) has officially released the Bihar Board Class 12 Commerce Syllabus 2025-26 for students preparing for their final exams. Commerce is one of the most sought-after streams, offering career opportunities in finance, accounting, management, banking, and entrepreneurship. Having a complete understanding of the syllabus is essential for effective preparation, scoring high marks, and performing well in competitive exams.

In this blog, we will cover the complete Bihar Board Class 12 Commerce Syllabus 2025-26, including subject-wise topics, chapters, and important details so that you can prepare smartly and stay ahead.

Bihar Board Class 12 Commerce Syllabus 2025-26 | Subject-Wise Details

Bihar Board Class 12 Commerce Subjects

The Commerce stream in Class 12 generally includes the following core subjects:

1. Accountancy

2. Business Studies

3. Economics

4. Entrepreneurship (optional in some schools)

5. English (Core/Elective)

6. Hindi / Urdu / Maithili (as per choice)

7. Mathematics / Informatics Practices (optional subject)

Detailed Subject-Wise Syllabus 2025-26

1. Accountancy

Accountancy is the backbone of the Commerce stream, focusing on financial statements, accounting procedures, and business transactions.

Chapters:

• Part A – Accounting for Partnership Firms

  1. Fundamentals of Partnership

  2. Change in Profit Sharing Ratio among Partners

  3. Admission of a Partner

  4. Retirement and Death of a Partner

  5. Dissolution of Partnership Firm

• Part B – Accounting for Companies

  1. Accounting for Share Capital

  2. Accounting for Debentures

• Part C – Analysis of Financial Statements

  1. Financial Statement of a Company

  2. Comparative Statements and Common Size Statements

  3. Accounting Ratios

  4. Cash Flow Statement

Practical Component:

• Project Work on financial statements and accounting reports

2. Business Studies

Business Studies helps students understand the principles of business management, planning, and decision-making.

Chapters:

• Part A – Principles and Functions of Management

  1. Nature and Significance of Management

  2. Principles of Management

  3. Business Environment

  4. Planning

  5. Organising

  6. Staffing

  7. Directing

  8. Controlling

• Part B – Business Finance and Marketing

  1. Financial Management

  2. Financial Markets

  3. Marketing Management

  4. Consumer Protection

Project Work:

• Preparation of a business plan or case study analysis

3. Economics

Economics focuses on both micro and macro aspects, helping students understand how the economy functions.

Chapters:

• Part A – Microeconomics

  1. Introduction to Microeconomics

  2. Consumer Equilibrium and Demand

  3. Producer Behaviour and Supply

  4. Forms of Market and Price Determination

  5. Simple Applications of Tools of Demand and Supply

• Part B – Macroeconomics

  1. Introduction to Macroeconomics

  2. National Income and Related Aggregates

  3. Money and Banking

  4. Determination of Income and Employment

  5. Government Budget and the Economy

  6. Balance of Payments

4. Entrepreneurship (Optional)

This subject is designed for students interested in starting and managing their own businesses.

Chapters:

1. Entrepreneurial Opportunities

2. Entrepreneurial Planning

3. Enterprise Marketing

4. Enterprise Growth Strategies

5. Business Arithmetic

6. Resource Mobilisation

5. English (Core)

English focuses on reading, writing, grammar, and literature skills.

Sections:

• Reading Comprehension: Unseen passages, note-making

• Writing Skills: Formal letters, reports, advertisements, articles, speeches

• Literature:

  • Flamingo (Prose):

    1. The Last Lesson

    2. Lost Spring

    3. Deep Water

    4. The Rattrap

    5. Indigo

    6. Poets and Pancakes

    7. The Interview

    8. Going Places

  • Flamingo (Poetry):

    1. My Mother at Sixty-Six

    2. An Elementary School Classroom in a Slum

    3. Keeping Quiet

    4. A Thing of Beauty

    5. Aunt Jennifer’s Tigers

  • Vistas (Supplementary Reader):

    1. The Third Level

    2. The Tiger King

    3. Journey to the End of the Earth

    4. The Enemy

    5. Should Wizard Hit Mommy?

    6. On the Face of It

    7. Evans Tries an O-Level

    8. Memories of Childhood

6. Hindi (Core) (if chosen instead of English)

Includes prose, poetry, grammar, essay writing, and comprehension from prescribed textbooks such as Antara and Aroh.

7. Mathematics / Informatics Practices (Optional)

Mathematics Chapters:

1. Relations and Functions

2. Inverse Trigonometric Functions

3. Matrices

4. Determinants

5. Continuity and Differentiability

6. Applications of Derivatives

7. Integrals

8. Applications of Integrals

9. Differential Equations

10. Vector Algebra

11. Three-Dimensional Geometry

12. Linear Programming

13. Probability

Informatics Practices Chapters:

• Python Programming

• Pandas Library

• Data Visualization

• MySQL Database Management

• Cyber Safety

• Societal Impacts of Technology

Marking Scheme & Exam Pattern

• Theory Exam: 80 Marks

• Practical/Project: 20 Marks

• Passing Marks: 33% in each subject

Preparation Tips for Bihar Board Class 12 Commerce 2025-26

1. Start early and follow a timetable.

2. Focus on NCERT/BSEB-prescribed books.

3. Practice previous years’ question papers.

4. Make chapter-wise notes for revision.

5. Allocate more time for numerical-based subjects like Accountancy and Mathematics.

FAQs 

Bihar Board Class 12 Commerce Syllabus 2025-26

Q1. Where can I download the Bihar Board Class 12 Commerce Syllabus 2025-26?
You can download it from the official BSEB website: biharboardonline.bihar.gov.in.

Q2. Has the syllabus changed for the 2025-26 session?
Yes, the Bihar Board has updated some topics to match the latest academic requirements.

Q3. Which subjects are compulsory in Class 12 Commerce?
Accountancy, Business Studies, Economics, English/Hindi, and one optional subject.

Q4. What is the weightage of practical exams in Commerce subjects?
Most subjects have a 20-mark practical/project component, except for purely theory-based subjects.

Q5. How can I score above 90% in Bihar Board Class 12 Commerce?
Follow the updated syllabus, practice previous years’ papers, focus on concept clarity, and revise regularly.

Bihar Board Class 12 Commerce Syllabus 

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