ISC Commerce Specimen Paper 2026 Class 12: CISCE Commerce Sample Paper, Download PDF

Particulars

Details

Conducting Body

Council for the Indian School Certificate Examinations (CISCE)

Exam Name

ISC Class 12 Board Examination 2026

Subject

Commerce

Specimen Paper Year

2026

Class

Class 12 (ISC)

Exam Date 

Friday, February 27, 2026

Available Medium

PDF Format

Official website

cisce.org

Question Number

Questions

Marks

SECTION A – 16 MARKS

1

(i) With reference to settlement of funds, what does the term ‘Real Time’ signify in RTGS?

(a) Settlement after one hour 

(b) Settlement at a fixed time every day 

(c) Continuous processing and settlement 

(d) Settlement only during bank hours

(ii) With reference to Macro environment, select the odd one out. 

(a) Changes in technology 

(b) Labour mobility to urban areas 

(c) Political unrest 

(d) Suppliers of raw materials 

(iii) Sampark, a mobile company advertises its phone as having an ‘unbreakable screen’. A customer buys it, but the screen cracks after a minor fall. He requests a replacement, but the company refuses it saying that the advertisement was only for marketing.

Which consumer rights are MOST relevant here for the customer? 

(P) Right to be Heard 

(Q) Right to Redressal 

(R) Right to Safety 

(S) Right to Information

(a) Only (P) and (Q) 

(b) Only (Q) and (R) 

(c) Only (P) and (R) 

(d) Only (Q) and (S)

(iv) Shine Ltd. is a company that encourages open communication, teamwork among its employees and rewards them for innovative initiatives. This leads to employee satisfaction which in turn increases their productivity. 

Which internal factor of the micro environment is clearly responsible for this outcome?

(a) Company’s financial position 

(b) Corporate culture 

(c) Marketing strategy 

(d) Government regulations

(v) To boost the employees’ performance, a manager starts ‘Star Employee of the Month’ award to reward top achievers in the organisation. This results in an increase in the efforts by employees and improves productivity. Choose the correct function of management and its corresponding element that the above situation refers to. 

(a) Planning – Supervision 

(b) Directing – Motivation 

(c) Organising – Communication 

(d) Controlling – Leadership

(vi) Sunrise Enterprise is a large company that groups its operations into separate product divisions like electronics, clothing, and furniture. Each division has its own marketing, finance and HR departments. Within the electronics division, a group of employees from different departments regularly interacts during breaks and helps each other with work-related advice. 

What type of organisation and organisational structure are represented here?

(a) Informal organisation – Divisional structure 

(b) Formal organisation – Divisional structure 

(c) Formal organisation – Functional structure 

(d) Informal organisation – Functional structure

(vii) Given below are two statements marked Assertion and Reason. Read the statements carefully and choose the correct option.

Assertion: Profit through customer satisfaction is one of the primary aims of Marketing.

Reason: Marketing begins after production and does not end with sale.

(a) Both Assertion and Reason are true and Reason is the correct explanation for Assertion. 

(b) Both Assertion and Reason are true but Reason is not the correct explanation for Assertion. 

(c) Assertion is true and Reason is false. 

(d) Both Assertion and Reason are false.

(viii) Study the relation between the first and the second words given below and complete the analogy. 

(a) Personal skills : Art :: Ethical Code of Conduct : ____________

(b) Creates a large pool of candidates : Recruitment :: Eliminates unsuitable candidates : ____________

(ix) State whether the following are True or False: 

(a) As a facilitating function of Marketing, Packaging ensures protection of a product. 

(b) According to Henri Fayol, mental revolution is a change in the attitudes of both employers and employees that increases productivity.

(x) A company borrows a loan at 10% interest and amplifies the returns of its equity shareholders by earning 18% return on investment. The financial concept illustrated here is _______________. 

(xi) Chia Ltd. has earned a profit of ₹1,00,000 for the financial year ending 31st March 2025. After providing the Interest on Debentures for ₹15,000, Dividend on Preference Shares for ₹25,000 and Dividend on Equity Shares for ₹20,000, it paid Ranjana, a shareholder a share from the residual profits of ₹40,000 along with a fixed rate of dividend. Identify the type of share held by Ranjana. 

(xii) State one unique feature of the document shown below.

(xiii) A leading national newspaper publishes an article featuring a new electric car model launched by an automobile company. The article highlights the car’s eco-friendly technology, sleek design and affordability creating a positive image and sparking public interest in the product. Which element of promotion mix is highlighted in the above scenario?

(xiv) Management can be identified as the driving force in every organisation and at every level.

Identify the feature of management highlighted in the above statement.

ISC Commerce Specimen Paper 2026 Class 12 PDF