A stream that is quite popular in India among most students after class 10th, Commerce offers a variety of career options after class 12th. When compared to Science and Humanities, the chance for both success and financial stability with a career in Commerce makes it very attractive. The list of highest-paying jobs for commerce students can make many people choose this pathway over others. It gives detailed knowledge about Finance, Accounting, Economy and Business Studies. Our goal with this blog is to provide a complete guide on Commerce subjects in Class 12 along with an overview of the topics recommended by the Central Board of Secondary Education (CBSE).
What Is Commerce?
Commerce is the action of exchanging goods and services among people or firms. It holds a significant place in education, being one of the three main streams along with Science and Arts.
In Commerce, students study the different aspects of business like trade, accounting and financial information and transactions along with merchandising. The study of Commerce is pivotal because it helps nations and people grow by promoting trade within their own country and across borders.
Commerce Subjects in 12th: Why Choose Commerce?
Choosing Commerce provides a broad selection of degree and career options. Fields such as Chartered Accountancy (CA), Chartered Financial Analyst (CFA), and banking present attractive job paths for Commerce students. Commerce, with its focus on numbers and data, could be a good choice for students who enjoy analytical and quantitative studies. Subjects such as Accountancy, Economics and Business Studies offer useful knowledge about the world of business that can help prepare students to take up interesting roles in different industries.
Commerce Subjects in 12: List of Subjects in Commerce Stream
Here is a detailed list of all the subjects that are included in Commerce
| Commerce Subjects List | |
| Class 11 Commerce Subjects | Class 12 Commerce Subjects |
| Accountancy (Mandatory)Economics (Mandatory)Business Studies (Mandatory)English (Mandatory)Informatics Practices or Mathematics (Optional)Physical Education (Optional) | Accountancy (Mandatory)Economics (Mandatory)Business Studies (Mandatory)Informatics Practices or Mathematics (Optional)English (Mandatory)Physical Education (Optional) |
List of Commerce Subjects: Compulsory Subjects
Accountancy
Accounts is a mandatory Commerce subject in class 12, which gives a basic understanding of financial statements, designing accounting databases, processes related to accounting and its norms such as Accounting Standards, Statements and Analysis. Students learn about the process of maintaining records for business transactions in this subject. There are two books in Accountancy class 12– Accounting for Partnership Firms and Companies plus Financial Statement Analysis. The essential topics covered under this subject include:
- Accounting for Partnership Firms and Companies
The list of topics and subjects covered in this book are Change in Profit Sharing Ratio, Admission of a Partner, Goodwill, Retirement and Death of a Partner, Dissolution of a Partnership Firm, Accounting for Share Capital and Debentures, etc. As the topics suggest, students get a much-needed fundamental understanding of how accounts play a crucial role in the operations of a company.
- Financial Statement Analysis
The units that have been included in this book for accounts in 12th are Comparative Statement, Income and Position statements, Cash Flow Statements, Liquidity and Solvency Ratios, etc.
Business Studies
Business Studies involves the study of all types of businesses, their environment and trade in economic, political and social aspects. It also includes analytical thinking about the market as well as critical understanding about how different kinds of businesses function. The two crucial books that students need to consult for Business Studies in class 12th are Principles and Functions of Management plus Business Finance and Marketing. Here is a rundown on some topics covered in this subject:
Principles and Functions of Management
The book includes units about Nature and Significance of Management, Principles of Management, Management and Business Environment, Planning, Organizing, Staffing as well as Directing and Controlling.
Business Finance and Marketing
In Business Finance and Marketing, they teach Financial Management, Financial Markets, Marketing Management and Consumer Protection.
Economics
Economics has different viewpoints for understanding its basic ideas. It studies scarcity, and how people and groups use limited resources efficiently. By studying Economics, students understand companies and industries distribute resources for materialising any and all operations. Economics also helps in figuring out the best methods for individuals or groups to work together and coordinate actions towards a desired result. Students who are enrolled in commerce in class 12th must refer to two parts of the economics subject which are Indian Economic Development and Introductory Macroeconomics.
English
English is a required subject for all streams, which consist of Commerce, Science and Humanities. It is called the “global language” because it’s being used by many people around the world, thus bringing students from all walks of life together. In class 12th, students can improve their writing, speaking, listening and understanding abilities through lessons in English. Students must refer to books like Kaleidoscopes, Flamingo, and Vistas in order to prepare for exams and really delve into how rich the English language is.
Elective Disciplines
Some electives that students can choose as their 5th and 6th subject are:
- Informatics Practices
- Mathematics
- Physical Education
- Home Science
- Psychology
- Language Studies (Hindi, French, German)
- Fine Arts
Career After 12th Commerce
Some fantastic career options after the completion of 12th class in commerce stream are tabulated below:
| Degree/Profession | Description |
| B.Com (Bachelor of Commerce) | A 3-year undergraduate program that lays a strong foundation in commerce disciplines. |
| Postgraduate Professional Courses | Advanced specialised programs in commerce that offer in-depth knowledge and expertise. |
| Specialisations | Opportunity to delve into specific areas of commerce like accounting, finance, marketing, etc. |
| Chartered Accountancy (CA) | A prestigious profession dealing with financial reporting, auditing, and taxation. |
| Company Secretary (CS) | Professionals who manage corporate legal compliance and governance matters. |
| Cost and Management Accountants (CMA) | Experts in cost accounting, financial management, and strategic business planning. |
| Chartered Financial Analyst (CFA) | Caters to investment analysis, portfolio management, and financial advisory. |
| Banking Sector | Diverse careers in banking, investment banking, and other financial services. |
| Teaching | Imparting knowledge and skills as a commerce educator in academic institutions like schools, colleges, and universities. |
| Other Career Options | Exploring various rewarding professional paths in the commerce stream after the completion of 12th grade. |
FAQs
Is Commerce without maths a good option?
Yes, Commerce without maths is a good option as you will study the core disciplines of the commerce stream regardless of whether or not you take maths. The only drawback is that if you don’t have maths in 12th, then you cannot pursue courses which essentially require maths like BCom Hons or Economics Hons etcetera. However there are numerous different courses after 12th commerce without Maths such as BBA, Event Management, Journalism, English, BCA, etc.
What are the major subjects in commerce in class 12?
The major subjects in commerce are accountancy, economics, business studies, and english.
What are the highest paying careers after commerce?
The highest paying careers after pursuing commerce subjects in class 12th are CA, CFA, financial consultant, investment banking, etc.
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