Commerce Stream

Class 12 · CBSE

12 महीनेअवधि 4Subjects 43Chapters ऑनलाइनTests & result

Your roadmap · आपका रोडमैप

  1. 1
    Admission & first meetingप्रवेश और पहली मुलाकात

    Enquire at your nearest NDSS centre, meet the teacher, fix the batch time and get your study material.

  2. 2
    Term 1 (April – September)प्रथम सत्र (अप्रैल – सितंबर)

    First half of every subject, with a unit test every month.

    Accountancy: Accounting for Partnership: Basic Concepts … Accounting for Share CapitalBusiness Studies: Nature and Significance of Management … StaffingEconomics: Introduction to Macroeconomics … Indian Economy on the Eve of IndependenceEnglish: Reading Skills … Flamingo Prose (Part 2)
  3. 3
    Half-yearly examअर्धवार्षिक परीक्षा

    Half-yearly test on the first-term chapters, with a report to parents.

  4. 4
    Term 2 (October – January)द्वितीय सत्र (अक्टूबर – जनवरी)

    Second half of every subject, with unit tests.

    Accountancy: Issue and Redemption of Debentures … Cash Flow StatementBusiness Studies: Directing … Consumer ProtectionEconomics: Indian Economy 1950-1990 … Comparative Development Experiences of India and its NeighboursEnglish: Flamingo Poetry … Vistas (Part 2)
  5. 5
    Revision & mock testsरिवीजन और मॉक टेस्ट

    Full-syllabus revision, sample papers and board-pattern mock tests.

  6. 6
    Annual / board examवार्षिक / बोर्ड परीक्षा

    Class 12 annual / board exam.

  7. 7
    Online tests & resultऑनलाइन टेस्ट और रिज़ल्ट

    Take the tests online; your marks and result show in your student login and at the centre.

सिलेबस · पाठ्यक्रम

4 subjects · 43 chapters · 221 topics

Accountancy10 chapters · 12 Months Subject page →
01Accounting for Partnership: Basic Concepts 6 टॉपिक
  1. Nature of partnership and partnership deed
  2. Provisions of the Partnership Act in absence of a deed
  3. Fixed and fluctuating capital accounts
  4. Interest on capital and drawings
  5. Profit and loss appropriation account
  6. Guarantee of profit and past adjustments
02Reconstitution of a Partnership Firm - Admission of a Partner 7 टॉपिक
  1. Change in profit sharing ratio among existing partners
  2. New ratio and sacrificing ratio
  3. Goodwill: nature, factors and valuation
  4. Accounting treatment of goodwill
  5. Revaluation of assets and liabilities
  6. Reserves and accumulated profits
  7. Adjustment of capitals
03Reconstitution of a Partnership Firm - Retirement/Death of a Partner 6 टॉपिक
  1. New ratio and gaining ratio
  2. Treatment of goodwill
  3. Revaluation and reserves
  4. Settlement of amount due to retiring partner
  5. Deceased partner's share of profit till date of death
  6. Executor's account
04Dissolution of Partnership Firm 5 टॉपिक
  1. Modes of dissolution
  2. Settlement of accounts (Section 48)
  3. Realisation account
  4. Partners' capital and cash/bank accounts
  5. Unrecorded assets and liabilities
05Accounting for Share Capital 7 टॉपिक
  1. Features and kinds of shares
  2. Issue of shares at par and premium
  3. Over-subscription and pro-rata allotment
  4. Calls in arrears and calls in advance
  5. Forfeiture of shares
  6. Reissue of forfeited shares
  7. Presentation in the balance sheet
06Issue and Redemption of Debentures 6 टॉपिक
  1. Meaning and types of debentures
  2. Issue at par, premium and discount
  3. Issue for consideration other than cash
  4. Issue as collateral security
  5. Interest on debentures
  6. Writing off discount / loss on issue
07Financial Statements of a Company 5 टॉपिक
  1. Meaning and nature of financial statements
  2. Statement of Profit and Loss
  3. Balance sheet format as per Schedule III
  4. Major heads and sub-heads
  5. Uses and limitations
08Analysis of Financial Statements 5 टॉपिक
  1. Objectives and significance
  2. Tools of analysis
  3. Comparative statements
  4. Common-size statements
  5. Limitations of analysis
09Accounting Ratios 4 टॉपिक
  1. Liquidity ratios: current and quick ratio
  2. Solvency ratios: debt-equity, total assets to debt, proprietary, interest coverage
  3. Activity ratios: inventory, trade receivables, trade payables, working capital turnover
  4. Profitability ratios: gross profit, net profit, operating, return on investment
10Cash Flow Statement 6 टॉपिक
  1. Meaning, objectives and benefits
  2. Cash and cash equivalents
  3. Classification of activities
  4. Cash from operating activities (indirect method)
  5. Investing and financing activities
  6. Preparation of cash flow statement
Business Studies12 chapters · 12 Months Subject page →
01Nature and Significance of Management 6 टॉपिक
  1. Concept of management: effectiveness and efficiency
  2. Objectives and importance
  3. Nature: art, science and profession
  4. Levels of management
  5. Functions of management
  6. Coordination: nature and importance
02Principles of Management 5 टॉपिक
  1. Nature and significance of principles
  2. Fayol's 14 principles
  3. Taylor's scientific management principles
  4. Techniques of scientific management
  5. Functional foremanship and time / motion study
03Business Environment 5 टॉपिक
  1. Meaning and importance
  2. Dimensions: economic, social, technological, political, legal
  3. Liberalisation, privatisation and globalisation
  4. Demonetisation
  5. Impact of government policy changes
04Planning 4 टॉपिक
  1. Meaning, features and importance
  2. Limitations of planning
  3. Planning process
  4. Types of plans: objective, strategy, policy, procedure, method, rule, budget, programme
05Organising 5 टॉपिक
  1. Meaning, process and importance
  2. Functional and divisional structures
  3. Formal and informal organisation
  4. Delegation: elements and importance
  5. Decentralisation
06Staffing 5 टॉपिक
  1. Meaning and importance
  2. Staffing process
  3. Recruitment: internal and external sources
  4. Selection process
  5. Training and development methods
07Directing 7 टॉपिक
  1. Meaning, importance and principles
  2. Elements of directing
  3. Supervision
  4. Motivation and Maslow's need hierarchy
  5. Financial and non-financial incentives
  6. Leadership styles
  7. Communication and its barriers
08Controlling 4 टॉपिक
  1. Meaning and importance
  2. Relationship between planning and controlling
  3. Steps in the controlling process
  4. Critical point control and management by exception
09Financial Management 5 टॉपिक
  1. Meaning, role and objectives
  2. Investment, financing and dividend decisions
  3. Financial planning
  4. Capital structure and trading on equity
  5. Fixed and working capital and their determinants
10Financial Markets 4 टॉपिक
  1. Money market and its instruments
  2. Capital market: primary and secondary
  3. Stock exchange: functions and trading procedure
  4. Securities and Exchange Board of India (SEBI)
11Marketing Management 6 टॉपिक
  1. Meaning and functions of marketing
  2. Marketing philosophies
  3. Marketing mix
  4. Product: branding, labelling, packaging
  5. Price, physical distribution and channels
  6. Promotion: advertising, personal selling, sales promotion, public relations
12Consumer Protection 5 टॉपिक
  1. Importance of consumer protection
  2. Consumer Protection Act, 2019
  3. Rights and responsibilities of consumers
  4. Redressal machinery
  5. Role of consumer organisations and NGOs
Economics14 chapters · 12 Months Subject page →
01Introduction to Macroeconomics 4 टॉपिक
  1. Emergence of macroeconomics
  2. Context of present-day macroeconomics
  3. Macroeconomic sectors
  4. Circular flow of income
02National Income Accounting 6 टॉपिक
  1. Basic concepts: stocks, flows, final and intermediate goods
  2. Circular flow of income
  3. Methods of calculating national income
  4. Aggregates: GDP, GNP, NDP, NNP at market price and factor cost
  5. Real and nominal GDP, GDP deflator
  6. GDP and welfare
03Money and Banking 5 टॉपिक
  1. Functions of money
  2. Demand for and supply of money
  3. Credit creation by commercial banks
  4. Money multiplier
  5. Functions of the RBI and tools of monetary policy
04Determination of Income and Employment 6 टॉपिक
  1. Aggregate demand and its components
  2. Consumption function: APC and MPC
  3. Saving function: APS and MPS
  4. Equilibrium output
  5. Investment multiplier
  6. Excess and deficient demand
05Government Budget and the Economy 5 टॉपिक
  1. Objectives of the budget
  2. Components: revenue and capital
  3. Revenue and capital receipts
  4. Revenue and capital expenditure
  5. Revenue, fiscal and primary deficit
06Open Economy Macroeconomics 5 टॉपिक
  1. Balance of payments: current and capital account
  2. BoP surplus and deficit
  3. Foreign exchange rate
  4. Fixed, flexible and managed floating rates
  5. Depreciation and appreciation
07Indian Economy on the Eve of Independence 6 टॉपिक
  1. Colonial low-level economy
  2. Agricultural sector
  3. Industrial sector
  4. Foreign trade
  5. Demographic condition
  6. Occupational structure and infrastructure
08Indian Economy 1950-1990 5 टॉपिक
  1. Goals of five-year plans
  2. Agriculture: land reforms and Green Revolution
  3. Industry and trade policy
  4. Industrial Policy Resolution 1956
  5. Import substitution
09Liberalisation, Privatisation and Globalisation: An Appraisal 5 टॉपिक
  1. Background of the 1991 crisis
  2. Liberalisation
  3. Privatisation and disinvestment
  4. Globalisation, outsourcing and WTO
  5. Indian economy during reforms: an assessment
10Human Capital Formation in India 5 टॉपिक
  1. Meaning of human capital
  2. Sources of human capital
  3. Human capital and economic growth
  4. Human capital and human development
  5. State of education in India
11Rural Development 5 टॉपिक
  1. Meaning of rural development
  2. Rural credit and NABARD
  3. Agricultural marketing
  4. Diversification of production
  5. Organic farming
12Employment: Growth, Informalisation and Other Issues 6 टॉपिक
  1. Workers and employment
  2. Participation of people in employment
  3. Self-employed and hired workers
  4. Distribution across sectors
  5. Informalisation of the workforce
  6. Unemployment
13Environment and Sustainable Development 4 टॉपिक
  1. Functions of the environment
  2. State of India's environment
  3. Sustainable development
  4. Strategies for sustainable development
14Comparative Development Experiences of India and its Neighbours 6 टॉपिक
  1. Developmental path of India, Pakistan and China
  2. Great Leap Forward and Cultural Revolution
  3. Demographic indicators
  4. Gross domestic product and sectors
  5. Human development indicators
  6. Appraisal of development strategies
English7 chapters · 12 Months Subject page →
01Reading Skills 4 टॉपिक
  1. Unseen factual and discursive passages
  2. Case-based / data-based passages
  3. Inference and evaluation questions
  4. Vocabulary: synonyms, antonyms and word meaning in context
02Writing Skills 6 टॉपिक
  1. Notice writing
  2. Formal invitations and replies
  3. Letter to the editor
  4. Job application with resume
  5. Article writing
  6. Report writing
03Flamingo Prose (Part 1) 4 टॉपिक
  1. The Last Lesson - Alphonse Daudet
  2. Lost Spring - Anees Jung
  3. Deep Water - William Douglas
  4. The Rattrap - Selma Lagerlof
04Flamingo Prose (Part 2) 4 टॉपिक
  1. Indigo - Louis Fischer
  2. Poets and Pancakes - Asokamitran
  3. The Interview - Christopher Silvester / Umberto Eco
  4. Going Places - A.R. Barton
05Flamingo Poetry 6 टॉपिक
  1. My Mother at Sixty-Six - Kamala Das
  2. Keeping Quiet - Pablo Neruda
  3. A Thing of Beauty - John Keats
  4. A Roadside Stand - Robert Frost
  5. Aunt Jennifer's Tigers - Adrienne Rich
  6. Poetic devices and reference-to-context questions
06Vistas (Part 1) 3 टॉपिक
  1. The Third Level - Jack Finney
  2. The Tiger King - Kalki
  3. Journey to the End of the Earth - Tishani Doshi
07Vistas (Part 2) 3 टॉपिक
  1. The Enemy - Pearl S. Buck
  2. On the Face of It - Susan Hill
  3. Memories of Childhood - Zitkala-Sa and Bama

About this course

आप यह कर पाएँगे

  • Complete Accountancy syllabus with regular tests
  • Complete Business Studies syllabus with regular tests
  • Complete Economics syllabus with regular tests
  • Complete English syllabus with regular tests

यह किसके लिए है

  • Class 12 commerce students of CBSE and UP Board
  • Students who need regular practice in partnership and company accounts
  • Students preparing for CA Foundation along with board exams

आपको क्या चाहिए

  • Class 11 Accountancy (journal, ledger, trial balance, final accounts)
  • NCERT Class 12 Accountancy Part I and II textbooks
Online tests & result Practice and unit tests online; marks and result show in your student login and at the centre. Student login →

सवाल

Which syllabus is followed?

The current rationalised NCERT Class 12 Accountancy syllabus, used by CBSE and UP Board.

Are formats and presentation taught?

Yes. Students practise the exact formats of appropriation account, realisation account, Schedule III balance sheet and cash flow statement.

How are tests conducted?

A test after each chapter, monthly cumulative tests and board-pattern mock papers with step marking.

Is the option of Computerised Accounting covered?

The core course covers Part II (Analysis of Financial Statements). Computerised Accounting can be arranged on request.

How are case studies handled?

Each chapter has case-based practice where students learn to find the concept in the case and quote the right lines.

Are project works guided?

Yes. The centre guides the CBSE project (marketing management or stock exchange) with format and viva preparation.

How often are tests held?

A test after each chapter, monthly cumulative tests and board-pattern mock papers.

Which books are covered?

Both NCERT books: Introductory Macroeconomics and Indian Economic Development, as per the current rationalised syllabus.

Download the syllabus (PDF)

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