CBSE Class 12 Commerce Syllabus 2025–26: Key Changes in Accounts & Business Studies
Ritik Kumar
August 13, 2025
The CBSE Class 12 Commerce Syllabus 2025–26 has undergone important updates in both Accountancy and Business Studies (BST), making it essential for students to stay informed. From revised chapter-wise marks weightage to deleted topics, these changes can significantly impact your preparation strategy. In this guide, we break down the official CBSE updates for 2025–26, share practical tips for scoring high, and show how Career Plan B can help you turn syllabus clarity into career success.
Table of Contents
CBSE Class 12 Accountancy Syllabus 2025–26: What’s New?
CBSE has retained the main units in Accountancy but updated Part B to focus more on Financial Statement Analysis and Cash Flow Statements. Schools also have the option to replace Part B with Computerized Accounting and practical work.
Official Accountancy Syllabus Structure (2025–26)
Paper Structure — Option 1
| Part | Unit | Marks |
|---|---|---|
| Part A | Partnership (Accounting for Partnership Firms) | 36 |
| Part A | Companies (Accounting for Companies) | 24 |
| Part B | Analysis of Financial Statements | 12 |
| Part B | Cash Flow Statement | 8 |
| Part C | Project Work / Practical | 20 |
OR
Alternative Paper Structure — Option 2
| Part | Unit | Marks |
|---|---|---|
| Part B | Computerized Accounting | 20 |
| Part C | Practical Work | 20 |
What Topics Are Deleted From Accountancy?
- Deleted: Payroll generation and DBMS-heavy modules are excluded in the Computerized Accounting track.
- Included: Focus on Comparative Statements, Common-Size Statements, Ratios, and Cash Flow Statements remains intact.
- Schools offering Computerized Accounting will focus on spreadsheet tasks, CAS setup, data validation, and security features.
Chapter-Wise Weightage Highlights
- Partnership carries the highest weightage (36 marks).
- Companies follow with 24 marks.
- Analysis of financial statements and cash flow together make up 20 marks.
- Project/practical work is 20 marks.
CBSE Class 12 Business Studies (BST) Syllabus 2025–26: What’s Changed?
Official BST Syllabus Structure (2025–26)
| Part | Units | Marks |
|---|---|---|
| Part A | Principles and Functions of Management (Includes Planning, Organising, Staffing, etc.) | 50 |
| Part B | Financial Management, Financial Markets, Marketing Management, Consumer Protection | 30 |
| Part C | Project Work | 20 |
Deleted Topics in Business Studies?
- No chapters are deleted for 2025–26.
- All units listed under Parts A and B, including Consumer Protection Act, 2019, remain fully in scope.
How to Prepare for CBSE Class 12 Commerce 2025–26 Exams?
For Accountancy Students:
- Prioritize Partnership and Companies units, especially concepts like goodwill valuation, reconstitution of firms, and share issuance.
- Master Financial Statement Analysis techniques including ratio interpretation and cash flow preparation using the indirect method.
- If studying Computerized Accounting, develop strong skills in spreadsheet-based accounting tasks and CAS software features.
- Practice working notes, formula sheets, and numerical problems regularly.
For Business Studies Students:
- Understand the principles and functions of management with real-life examples.
- Build comparison charts for key concepts like delegation vs decentralization or recruitment vs selection.
- Memorize consumer rights and grievance redressal mechanisms under the Consumer Protection Act.
- Use scenario-based questions to strengthen your application skills in Financial and Marketing Management.
FAQ: CBSE Class 12 Commerce Syllabus 2025–26
Q1. What are the major changes in Accountancy for 2025–26?
Emphasis has shifted to Financial Statement Analysis and Cash Flow Statements, with an optional Computerized Accounting track replacing the traditional Part B. Students can now choose to focus on spreadsheet applications and accounting software instead of the old format.
Q2. Are there any deleted chapters in Business Studies?
No. All chapters listed in the official Business Studies 2025–26 syllabus are included in the board exam. There are no deletions, though some examples and references may be updated.
Q3. How much weightage does Partnership have in Accountancy?
Partnership Accounts carry 36 marks, making it the highest-weightage section in the Accountancy paper. Mastering this unit is critical for scoring well.
Q4. What practical topics are included in Computerized Accounting?
If you choose the Computerized Accounting option, practical topics include:
- Spreadsheet applications
- Computerized Accounting System (CAS) setup
- Data entry and validation
- Security measures
- Generating accounting statements and reports
Q5. Where can I download the official CBSE Class 12 Commerce syllabus PDF for 2025–26?
Visit CBSE Academic and navigate to the Senior Secondary curriculum section. Download the PDFs for Accountancy and Business Studies to ensure you follow the latest syllabus.
Q6. What is the Class 12 Business Studies syllabus 2025–26 structure?
- Part A: Principles and Functions of Management – 50 marks
- Part B: Business Finance and Marketing – 30 marks
- Part C: Project Work – 20 marks
Q7. How will the 2025–26 syllabus changes affect board exam preparation?
Students can expect:
- More targeted revision towards high-weightage units
- Less content overload due to updated structure
- Flexibility in choosing between traditional analysis and computerized accounting
Q8. Has the exam pattern for Class 12 Commerce changed in 2025–26?
The pattern is consistent with previous years:
- 40% remembering & understanding
- 30% application-based
- 30% higher-order thinking skills (HOTS)
Q9. How much weightage does project work carry in Class 12 Accounts & BST?
Both subjects have 20 marks allocated to internal project work, which can make a big difference to your final score.
Q10. How can Career Plan B help me with Class 12 Commerce and career planning?
Career Plan B offers:
- Stream & subject selection guidance
- Psycheintel Career Assessment Test to find your best-fit courses
- College shortlisting based on profile and eligibility
- Career roadmapping for both Plan A and Plan B goals
How Career Plan B Can Help Commerce Students Excel
- Personalized Career Counselling helps map your interests to career paths like CA, B.Com(H), BBA, CFA, and FinTech.
- Aptitude & Career Assessments identify if you are better suited for number-heavy Accountancy roles or management/marketing tracks.
- Academic & Admission Guidance includes project ideas aligned with CBSE syllabus, boosting your college applications.
Career Roadmapping converts your syllabus strengths into targeted internships and college shortlists.
Conclusion: Your Strategy for CBSE Commerce Boards 2026
- Follow the official CBSE syllabus PDFs closely, avoid outdated “deleted” lists from unofficial sources.
- Allocate study time based on unit-wise marks weightage for best exam outcomes.
- Use practical tips and consistent practice to master numerical and theory parts.
- Leverage Career Plan B’s expert guidance to align your syllabus preparation with future academic and career goals.
Book a session with Career Plan B for personalized coaching and roadmap planning!
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