Class 12 Commerce Half-Yearly Syllabus 2025-26, Check Subject wise Important Topics

Class 12 Commerce Half-Yearly Syllabus 2025-26 is intended to examine students' mastery of key concepts in core disciplines such as accounting, business studies, economics, and mathematics. Check Key topics of the Commerce Class 12 half yearly syllabus below.

As we have crossed the halfway point of the academic year 2025-26, it is a very crucial time for the evaluation of learning via half-yearly examinations. These half-yearly examinations are likely to be held in the month of September, just before Diwali. For a commerce student, the Class 12 Commerce Half-Yearly Syllabus 2025-26 includes subjects like accountancy, economics, business studies, and maths. Although the scores of these exams are not considered in the boards, students must write the half-yearly exam seriously, which reflects the progress of their board exam preparation. On this page, we have discussed the Commerce Class 12 Half-Yearly Syllabus 2025-26 and subject-wise important topics.

Class 12 Commerce Half-Yearly Syllabus 2025-26

As the half-yearly examinations are conducted at the school level, the half-yearly syllabus varies from school to school. The Commerce Class 12 Half-Yearly Syllabus is intended to examine students’ mastery of key concepts in core disciplines such as accounting, business studies, economics, and mathematics. The aim behind the conduct of a half-yearly exam is to put your knowledge to the test, and it also serves as a road map for areas where you may improve. With good study, these tests will help you strengthen your understanding and excel throughout the rest of the year

Commerce Class 12 Half-Yearly Syllabus 2025-26 for Accounts

For the Class 12 commerce students, accountancy is one of the most crucial subjects that needs focused study and revision. In the Class 12 Accountancy Syllabus, the chapters are separated into two parts: Part I focuses on Accounting for Partnerships and Businesses. Part II is dedicated to financial statement analysis. We have posted the whole unit-wise Class 12 accounting half-yearly syllabus below.

Part A: Accounting for Partnership Firms and Companies

Unit No.	Unit	Topics
1	Accounting for Partnership Firms	Partnership – Features and Partnership Deed, provisions for the Indian Partnership Act 1932, Fixed vs Fluctuating capital account, profit and loss appropriation account, past adjustments, goodwill Accounting for Partnership Firms – Reconstitution and Dissolution – Change in profit sharing ratio, admission of a partner, retirement, and death of a partner, dissolution of a partnership firm
2	Accounting for Companies	Accounting for Share Capital – Features and type of companies, share and share capital, accounting for share capital, concept of private placement and Employee Stock Option Plan (ESOP), sweat equity, accounting treatment of forfeiture and re-issue of shares, disclosure of share capital Accounting for Debentures – Debentures – meaning, types, issue of debenture, issue of debenture for consideration other than cash, issue of debenture with terms of redemption, debentures as collateral security concept, interest on debenture, writing off discount/loss on issue of debenture

Part B: Financial Statement Analysis

Unit No.	Unit	Topics
3	Analysis of Financial Statements	Financial Statements of a Company Financial Statement Analysis Tools for Financial Statement Analysis Accounting Ratios Liquidity Ratios Solvency Ratios Activity Ratios Profitability Ratios
4	Cash Flow Statement	Meaning, objectives, benefits, cash and cash equivalents, classification of activities, and preparation

Class 12th Commerce Half-Yearly Syllabus for Economics

Take a look at the units included and chapter-wise marks distribution of the Class 12 economics syallbus below.

Units		Marks
Part A	Introductory Macroeconomics
	National Income and Related Aggregates	10
	Money and Banking	6
	Determination of Income and Employment	12
	Government Budget and the Economy	6
	Balance of Payments	6
		40
Part B	Indian Economic Development
	Development Experience (1947-90) and Economic Reforms since 1991	12
	Current Challenges facing Indian Economy	20
	Development Experience of India – A Comparison with Neighbours	8
	Theory Paper (40+40 = 80 Marks)	40
	Total	80

Class 12th Commerce Half-Yearly Syllabus for Maths

Mathematics is one of the most scoring as well as challenging subjects in class 12th. To score good marks, you need to focus on more practice in the initial days of the exams. Below is the key topics of the CBSE Class 12 Maths Syllabus.

Chapter No.	Chapter Name
1	Relations and Functions
2	Inverse Trigonometric Functions
3	Matrices
5	Determinant
6	Continuity and Differentiability
7	Applications of Derivatives
8	Controlling Solutions

Class 12 Commerce Syllabus for Business Studies

The Class 12 Business Studies Syllabus gives an in-depth look of ideas, resulting in a better comprehension of the subject matter. It covers all aspects of the Business Studies course, offering a comprehensive and up-to-date understanding of the major aspects such as Business Environment and Marketing Management. Financial management. Business Ethics and Corporate Social Responsibility. Check out the key topics of the Class 12 BST Syllabus below.

Part A: Principles and Functions of Management
Chapter Name	Marks
1. Nature and Significance of Management	16
2. Principles of Management
3. Business Environment
4. Planning	14
5. Organising
6. Staffing	20
7. Directing
8. Controlling
Total (Part A)	50
Part B: Business Finance and Marketing
Chapter Name	Marks
9. Financial Management	15
10. Financial Markets
11. Marketing Management	15
12. Consumer Protection
Total (Part B)	30

How to prepare for Class 12 Half-Yearly Exam?

The Class 12 Half-yearly examinations are approaching, and students are now starting their full-fledged preparation in line with the prescribed syllabus. Below are some preparation tips which should follow by the students to enhance their performance in the half-yearly exam.

Go through the syllabus

The first step towards efficient preparation is a solid understanding of the Commerce Class 12 Half-Yearly Syllabus for each subject. Make a list of the topics you’ll need to cover in Accounting, Business Studies, Economics, and other courses. After creating the list, prioritise the chapters based on their exam weightage.

Create a timetable

Once you’ve determined what needs to be covered, create a study plan with precise time intervals for each subject. Make an effort to balance your time between learning new concepts and regularly reviewing them.

Focus on Understanding Concepts

Half-yearly exams are basically tests of your exam preparedness, so you need to focus more on understanding the concepts. Accounting, mathematics, and economics, in particular, demand a thorough comprehension of topics rather than rote memorisation.

Revise and Practice Regularly

To enhance speed and clarity, practise problem-solving and writing structured replies on a daily basis. Solve the Official Class 12 sample papers and former question papers to become acquainted with the test format. To retain information and grasp the exam pattern, review it on a regular basis with notes and practice problems.