PSEB 12th Class Commerce Syllabus PDF | Punjab Board +2 Exam Pattern


Punjab State Board Class 12th Commerce Syllabus PDF & PSEB +2 (Twelfth) Accountancy Business Studies Exam Pattern 2018-19 Download from Officiala Website of PSEB which is

PSEB 12th Commerce Syllabus PDF | Punjab Board XII Class Exam Pattern Download

Students of 12th Commerce are searching for Punjab board are finding the syllabus for the same, can check the details from here. So if you are going to check the details from here. We will provide you all the details of your syllabus. The main subjects in the Commerce like Business , Economics etc. The preparation of the exam in PSEB must be done with the knowledge of syllabus. Please check the details of syllabus.

Studying in a Board class is not a cake walk. The students must keep an eye on the syllabus & the topics so that they can check the syllabus & score well in the exam If you are a serious students then you must check the syllabus more precisely so that you will be able to score your aim.

Also Read : Punjab Board 12th Science Syllabus

Punjab Syllabus 12th Class Commerce 2018

All of us study with a reason, if you have selected commerce in the 12th stream then you must have thought about your future for the same.

Punjab State Board Intermediate Comm Syllabus | All Subjects Business, Commerce & Economics 2018  Latest Pattern

PSEB has updated the syllabus on it official website for the students. If you are going to apply for the same, then you must have know this. The syllabus has been designed for the students or better understanding of the topics.

PSEB Intermediate Mathematics Syllabus 2018 – Unit wise Pattern

Mathematics is an optional syllabus for the students who are trying to get the details from here. If you are going for maths then we are going to provide you all the details of syllabus for you.

 Name of the Unit  Topics
 Unit I: Relations and Functions   Relations and Functions
Types of relations: Reflexive,symmetric , transitive and equivalence relations . One to one and onto functions , composite functions , inverse of a function. Binary operations .
Inverse Trigonometric Functions
Definition,range, domain, principal value branches . Graphs of inverse trigonometric functions . Elementary properties of inverse trigonometric functions
 Unit II: Albegra   Matrices
Concept, notation, order , equality , types of matrices , zero matrix, transpose of a matrix, symmetric and skew symmetric matrices . Addition, multiplication and scalar multiplication of matrices, simple properties of addition, multiplication and scalar multiplication. Non-commutativity of multiplication of matrices and existence of non-zero matrices whose product is the zero matrix (restrict to square matrices of order 2). Concept of elementary row and column operations . In vertible matrices and proof of the uniqueness of inverse, if it exists; (Here all matrices will have real entries).DeterminantsDeterminant of a square matrix (up to 3 × 3 matrices), properties of determinants , minors,
cofactors and applications of determinants in finding the area of a triangle. Adjoint and inverse of a square matrix. Consistency, inconsistency and number of solutions of system of
linear Syllabus for Secondary and Higher Secondary Levels equations by examples, solving system of linear equations in two or three variables (having unique solution) using inverse of a matrices
 Unit III:
  Continuity and Differentiability
Continuity and differentiability , derivative of composite functions, chain rule , derivatives of
inverse trigonometric functions, derivative of implicit function. Concept of exponential and logarithmic functions and their derivatives. Logarithmic differentiation. Derivative of functions expressed in parametric forms . Second order derivatives. Rolle’s and Lagrange’ s Mean Value Theorems (without proof) and their geometric interpretations.Applications of DerivativesApplications of derivatives: Rate of change, increasing/decreasing functions , tangents and normals, approximation, maxima and minima (first derivative test motivated geometrically and second derivative test given as a provable tool). Simple problems (that illustrate basic principles and understanding of the subject as well as real-life situations).IntegralsIntegration as inverse process of differentiation. Integration of a variety of functions by substitution, by partial fractions and by parts, only simple integrals of the type to be evaluated.
Definite integrals as a limit of a sum. Fundamental Theorem of Calculus (without proof).
Basic properties of definite integrals and evaluation of definite integralApplications of the IntegralsApplications in finding the area under simple curves, especially lines , arcs of circles/parabolas/ ellipses (in standard form only), area between the two above said curves (the region should be clearly identifiable)Differential EquationsDefinition, order and degree, general and particular solutions of a differential equation. Formation of differential equation whose general solution is given. Solution of differential equations by method of separation of variables, homogeneous differential equations of first order and first degree. Solutions of linear differential equation of the type
 Unit IV : Vector
s and
Three- dimensional Geometry
Vectors and scalars, magnitude and direction of a vector . Direction cosines/ratios of
vectors. Types of vectors (equal, unit, zero, parallel and collinear vectors), position vector of a point, negative of a vector, components of a vector, addition of vectors,  multiplication of a vector by a scalar , position vector of a point dividing a line segment  in a given ratio. Scalar (dot) product of vector s, projection of a vector on a line . Vector (cross) product of vectors.
Three-dimensional Geometry
Direction cosines/ratios of a line joining two points . Cartesian and vector equation of a ine, coplanar and skew lines , shortest distance between two lines . Cartesian and vector equation of a plane. Angle between (i) two lines, (ii) two planes, (iii) a line and a plane. Distance of a point from a plane
 Introduction, related terminology such as constraints , objective function, optimization,
different types of linear programming (L.P.) problems , mathematical formulation of  L.P
. problems , graphical method of solution for problems in two variables, feasible and infeasible regions, feasible and infeasible solutions, optimal feasible solutions (up to three non-trivia
 Unit VI:
 Multiplication theorem on probability . Conditional probability , independent events
, total probability , Baye’s theorem. Random variable and its probability distribution,
mean and variance of haphazard variable. Repeated independent (Bernoulli) trials and Binomial distribution

Punjab State Twelfth Accounts Syllabus 2018 & Marking Scheme

With the fast changing economic scenario and business environment in a state of continuous flux, elementary business education along with accountancy as the language of business and as a source of financial information has carved out a place for itself at the Senior Secondary stage. Its syllabus content should give students a firm foundation in basic accounting principles and methodology.

Also We Have : PSEB 10th Class Syllabus

 Name of the Unit  Topics
 Unit I:
Introduction to Accounting
 Accounting – Meaning, Objectives, Accounting as source of information, Internal and External users of accounting information and their needs.
 Unit II:
Theory Base of Accounting
 Accounting Concepts: Entity, Money Measurement, Going Concern, Accounting Period, Cost Concept, Dual Aspect, Revenue Recognition (Realisation), Matching, Accrual, Full Disclosure, Consistency, Conservatism, Materiality.
 Unit III:
Recording of Business Transactions
 Origin of Transactions – Source documents and Vouchers, Preparation of vouchers; Accounting equation approach – Meaning and Analysis of transactions using accounting equation; Rules of debit and credit.
 Unit IV:
Trial Balance and Rectification of Errors
  Trial Balance: Meaning, Objectives and Preparation
 Unit V:
Depreciation, Provisions and Reserves
 Depreciation: Meaning and Need for charging depreciation, Factors affecting depreciation, Methods of depreciation — Straight line method, Written down value method (excluding change in method), Method of recording depreciation – charging to asset account, creating provision for depreciation/ accumulated depreciation account; Treatment of disposal of an asset
 Unit VI:
Accounting for Bills of Exchange Transactions
 Bills of exchange and Promissory note: Definition, Features, Parties, Specimen and Distinction.
 Unit VII:
Financial Statements

  • Financial Statements: Meaning and Users.
  • Distinction between capital expenditure and revenue expenditure.
  • Trading and Profit and Loss Account: Gross profit, Operating profit, Net profit.
  • Balance Sheet: Need, Grouping, Marshalling of assets and liabilities, Vertical presentation of financial statement.
  • Adjustments in preparation of financial statements with respect to Closing stock, Outstanding expenses, Prepaid expenses, Accrued income, Income received in advance, Depreciation, Bad debts, Provision for doubtful debts, Provision for discount on debtors, Managers’ commission.
  • Preparation of trading and profit and loss account and balance sheet of sole proprietorship
 Unit VIII:
Accounts from Incomplete Records
  •  Incomplete Records: Meaning, Uses and Limitations.
  • Ascertainment of profit/loss by Statement of Affairs method.
  • Preparation of trading and profit and loss account and balance sheet.
  • Ascertaining missing figures in Total debtors account, Total creditors account, Bill receivables,
  • Bills payables and Cash book and Opening statement of affairs
 Unit IX:
Computers in Accounting
 Introduction to Computer and Accounting Information System (AIS).
Applications of computers in accounting: – Automation of accounting process, designing accounting reports, MIS reporting, data exchange with other information systems.Comparison of accounting processes in manual and computerised accounting, highlighting
advantages and limitations of automation.Sourcing of accounting system: Readymade and customised and tailor-made accounting system.Advantages and disadvantages of each option.
 Unit X:
Accounting and Database System
 Accounting and Database Management System.

Concept of Entity and Relationship: Entities and relationships in an Accounting System:
Designing and Creating Simple Tables, Forms, Queries and Reports in the context of
accounting system

PB 12th Board Business Studies Syllabus 2018 Question paper

Business is a dynamic process that brings together technology, natural resources and human initiative in a constantly changing global environment. To understand the framework in which a business operates, a detailed study of the organisation and management of business processes and its interaction with the environment is required.

 Name of the Unit
 Unit I: Nature and Significance of Management
  •  Management – concept, objectives, importance.
  • Nature of management; Management as Science, Art, Profession.
  • Levels of management – top, middle supervisory (First level).
  • Management functions – planning, organising, staffing, directing and controlling.
  • Co-ordination – nature and importance.
 Unit II: Principles of Management
  1.  Principles of Management – meaning, nature and significance.
  2. Fayol’s principles of management.
  3. Taylor’s Scientific Management – Principles and Techniques.
 Unit III: Business Environment
  •  Business Environment – meaning and importance.
  • Dimensions of Business Environment – Economic, Social, Technological, Political and Legal.
  • Economic Environment in India.
 Unit IV: Planning
  1.  Meaning, features, importance, limitations.
  2. Planning process.
  3. Types of Plans – Objectives, Strategy, Policy, Procedure, Method,
 Unit V: Organising  Meaning and importance.

  1. Steps in the process of organising.
  2.  Structure of organization – functional, and divisional.
  3.  Formal and informal organisation.
  4.  Delegation: meaning elements and importance.
  5. Decentralization: meaning and importance.
  6.  Difference between delegation and decentralisation.
 Unit VI:
  1. Meaning, need and importance of staffing.
  2. Staffing as a part of Human Resources Management.
  3.  Steps in staffing process.
  4.  Recruitment – meaning and sources.
  5.  Selection – meaning and process.
  6. Training and Development – meaning, need, methods – on the job and off the job methods of training
 Unit VII:
 Meaning, importance and principles.
Elements of Direction:

  1. Supervision – meaning and importance.
  2. Motivation – meaning and importance, Maslow’s hierarchy of needs; Financial and non-financial incentives.
  3.  Leadership – meaning, importance; qualities of a good leader.
  4. Communication – meaning and importance, formal and informal communication; barriers to effective communication.
 Unit VIII: Controlling
  1. Meaning and importance.
  2.  Relationship between planning and controlling.
  3.  Steps in the process of control.
  4.  Techniques of controlling.
 Unit IX:
Business Finance
  • Business finance – meaning, role, objectives of financial management.
  • Financial planning – meaning and importance.
  • Capital Structure – meaning and factors.
  • Fixed and Working Capital – meaning and factors affecting their requirement
 Unit X:
Financial Markets
  1. Concept of Financial Market: Money Market – nature instruments;
  2.  Capital market: nature and types – primary and secondary market.
  3.  Distinction between capital market and money market.
  4.  Stock Exchange – meaning, functions, NSEI, OCTEI, Trading Procedure.
  5.  Securities and Exchange Board of India (SEBI) – Objectives, Functions.
 Unit XI:
 Marketing – meaning, functions, role.

  •  Distinction between marketing and selling.
  • Marketing mix – concept and elements:
  1. Product – nature, classification, branding, labeling and packaging
  2. Physical distribution: meaning, role; Channels of distribution, – meaning, types, factors,determining choice of channels.
  3. Promotion – meaning and role, promotion mix, Role of Advertising and personal selling; objections to Advertising.
  4. Price: factors influencing pricing
 Unit XII:
Consumer Protection
  1. Importance of consumer protection.
  2.  Consumer rights.
  3.  Consumer responsibilities.
  4.  Ways and means of consumer protection – Consumer awareness and legal redressal with special reference to Consumer protection Act.
  5.  Role of consumer organizations and NGOs.
 Unit XIII:
Entrepreneurship Development
  • Concept, Functions and Need.
  •  Entrepreneurship Characteristics and Competencies.
  •  Process of Entrepreneurship Development.
  •  Entrepreneurial Values, Attitudes and Motivation – Meaning and Concept

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