CBSE Class 12 Exam 2022: Most Important Topics In Economics, Accountancy & Business Studies| CBSE Board Term 2

Check the following important topics in Economics, Accountancy, Business Studies which are the Commerce subjects of CBSE Class 12 Term 2, 2022. 

Created On: Mar 29, 2022 11:25 IST
Modified On: Mar 29, 2022 17:27 IST
CBSE- Commerce-Important Topics
CBSE- Commerce-Important Topics

CBSE Class 12th Term 2 exams are about to begin within a month. Check the topics that are important for all the students appearing for the Commerce exams this year. Commerce subjects include Economics, Accountancy and Business Studies. Students are quite stressed about the Commerce subjects. This is why Jagran Josh has brought the topics, especially from the Commerce section for the students. 

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CBSE Class 12 Term 2: Most Important Topics For Economics

Check the most important topics in Economics for students of class 12. 

Topic: Introductory Macroeconomics

Basic concepts in macroeconomics

Consumption goods, capital goods, final goods

Difference between microeconomics and macroeconomics

Topic: National Income and Related Aggregates

Methods of Calculating National Income

Expenditure & Income Method

Gross National Product (GNP), Net National Product (NNP), Gross and Net Domestic

Determination of Income and Employment

Aggregate Demand Curve

Propensity to consume and propensity to save (average and marginal)

The shift of a Curve

The Multiplier Mechanism

Topic: Indian Economic Development

Topic: Current challenges facing the Indian Economy



Sustainable Economic Development

Development Experience of India – A Comparison with Neighbours

Comparative Development Experience of India and its Neighbours


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Other Important Topics

CBSE Class 12 Term 2: Most Important Topics For Accountancy

Check the table listed below for the most important topics of Accountancy subject for term 2. The topics must be revised very well before going for the Class 12th exams.

Accounting for Not-For-Profit Organisations

Receipts and Payments Account

Income and Expenditure Account

Accounting for Partnership Firm

Reconstitution and Dissolution

Accounting for Companies

Issue of debentures at par, at a premium and at a discount

Writing off discount/loss on the issue of debentures.

Analysis of Financial Statements

Tools for Financial Statement Analysis: Comparative statements, common-size statements.

Cash Flow Statement

Preparation (as per AS 3 (Revised) (Indirect Method only)

Computerised Accounting

Steps in the installation of CAS, codification and Hierarchy of account heads, creation of accounts.

Data: Entry, validation and verification.

Adjusting entries, preparation of balance sheet, profit and loss account with closing entries and opening entries.

Database Management System (DBMS)


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CBSE Class 12 Term 2: Most Important Topics in Business Studies

Check the most important topics in Business Studies below. 

Principles and Functions of Management

Staffing: Concept and importance

Recruitment process

Training and Development - Concept and importance, Methods of training - on the job and off the job

Directing: Concept and importance

Motivation - concept, Maslow’s hierarchy of needs, Financial and non-financial incentives

Leadership - concept, styles - authoritative, democratic and laissez-faire

Controlling - Concept and importance

Business Finance and Marketing

Financial Management: Concept, role and objectives

Financial decisions: investment, financing and dividend- Meaning and factors affecting

Capital Structure – concept and factors affecting capital structure

Financial Markets

Financial Markets: Concept, Functions and types

Money market and its instruments

Capital market: Concept, types (primary and secondary), methods of floatation in the primary market

The Consumer Protection Act, 2019


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