Parents’ Guide to Understanding Commerce Subjects in Class 11 and 12

Introduction: Commerce In Class 11 And 12

Classes 11 and 12 are known as the PUC (Pre-University Course) in Karnataka. The PUC Commerce stream prepares students for careers in business, finance, and management. The course lays the foundation for professional courses like B.Com, BBA, CA, CS, and CMA. Choosing Commerce allows students to pursue varied careers in banking, entrepreneurship, digital marketing, law, or data analytics, among others. The curriculum emphasises analytical thinking, financial literacy, and business awareness. 

As a parent, learning about the subjects and opportunities in Commerce will help you guide your child better. It is essential to support their interests and help them explore career paths aligned with their strengths and passions. This blog is a guide for parents to understand Commerce subjects in classes 11 and 12. 

Commerce Subjects and Curriculum in Class 11 and 12

In class 11, PUC students select the course combination that they will study over the next two years. The Commerce course combination has 4 subjects, of which there are two compulsory subjects – 

• Business Studies 

Business Studies teaches principles, theories and skills for operating a business. The topics studied in the subject are useful for aspiring entrepreneurs and management students. 

• Principles of management
• Business environment
• Marketing, finance, and entrepreneurship
• Company formation and operations
• Accountancy 

Accountancy teaches how to record, classify and summarise financial transactions. The class 11 and syllabus teach foundational topics for careers like Chartered Accountancy (CA), Auditing, and Finance. 

• Basics of accounting
• Financial statements
• Journal entries, ledgers, and trial balance
• Partnership and company accounts 

Students can choose 2 elective subjects. The available alternatives and course combinations vary between colleges. The elective subject alternatives are - 

• Mathematics

The Mathematics syllabus for classes 11 and 12 teaches theorems, tools and techniques that are applied in business and finance. It is a compulsory subject for several college courses and finance careers.

• Algebra
• Statistics
• Calculus
• Probability
• Statistics

Statistics teaches important tools for data analysis, business planning, and market research. 

• Data collection
• Classification
• Tabulation
• Measures of Central Tendency
• Economics

Economics teaches how decisions about resource allocation are made at the Microeconomic and Macroeconomic levels. It is an important subject for banking, government, policymaking, and economics research.

• Microeconomics: Demand, supply, and market structures
• Macroeconomics: National income, inflation, banking, fiscal policy
• Statistics for Economics: Data collection, organisation and presentation, correlation and regression. 
• Computer Science

The Computer Science syllabus teaches the basics of computer applications that are valuable for careers in digital business, software programming, analytics, e-commerce, and technology management. 

• Basics of programming
• Data Structures
• Applications in Business

PUC has two compulsory languages. In these, students will study – 

• Language development, grammar
• Comprehension, essays, reports
• Literature-based lessons to enhance critical thinking

The two languages are -

• First language – English (compulsory)
• Second language – Kannada, Hindi, Sanskrit, French (choose any one language)

Course Combinations 

The popular PUC Commerce course combinations that are offered at most colleges are – 

• ABMS - Accounts, Business Studies, Mathematics, Statistics
• ABES - Accounts, Business Studies, Economics, Statistics
• ABEM - Accounts, Business Studies, Economics, Mathematics
• ABECs - Accounts, Business Studies, Economics, Computer Science
• ABSCs - Accounts, Business Studies, Statistics, Computer Science

The course combinations vary between colleges, and selection is based on the class 10 board exam aggregate scores. The maximum cutoff marks are determined by –

• The average high scores in the state for that year.
• The demand for the subject or course combination.
• The college ranking for a particular course or overall performance. 
• The number of seats available in the college.

Criterion For Selecting A Course Combination

1. College-Track After PUC

2. Subject Interest And Aptitude

• Which subjects does your child enjoy studying?
• Do they have the numerical aptitude to opt for Maths and/or Statistics?
• Which subjects have they consistently performed well in during classes 9 and 10?

3. Future Study Plans

Some college programmes have specific compulsory subjects in PUC for eligibility. Some other college programmes don’t have specific compulsory subjects, but they provide a strong foundation. For instance, for CA certification, students are not required to take Mathematics. However, in the CA Foundation exam, PUC Maths is part of the syllabus for the Quantitative Aptitude section. So, students should take subjects that are relevant to the college programmes that they wish to pursue. 

4. Institutional Availability

Shortlist the colleges that offer the subjects that your child wants to study and the different available course combinations. The maximum cutoff marks vary each year, depending on the class 10 board exam results and the seat availability in the college. It is important to track these while submitting college applications.