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What are the Subjects of Commerce Stream for classes 11th and 12th? (2023-24)

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Subjects of Commerce Stream – Promoting to Class 11th is the beginning of a new journey. Till class 10th, you have been studying the basic knowledge subjects, but class 11th brings you the opportunity to choose the stream and subjects you love. Commerce plays a vital role in the development of a nation. Therefore, commerce is the most loved stream compared to Arts and Science. The commerce stream subjects involve the study of the economy, trade, finance, and business activities.

If you want to explore the 1st year commerce subject list before making the final call between science vs commerce vs arts, then the VSI Jaipur blog is the best online space for you. Besides this, you will find coaching classes and best study tips for commerce students at VSI Jaipur.

In this article, we have shared the main and optional subjects of the commerce stream. VSI Jaipur also shares the latest class 11th syllabus and 12th syllabus. You can see the course structure of each commerce subject in detail through the links in this article and download the PDF files for future reference.

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Before you enter the commerce field, you should also explore the numerous career options which open after class 12th. So towards the end of the article, you will find the various courses in the commerce stream that you can pick after class 12th.

Also Check: CBSE Class 11 Sample Papers 2024

Subjects of Commerce Stream in Class 11-12th (2023-24)

In the Indian education boards, you will see many subjects for the commerce stream. The subjects are divided into two categories: main subjects and optional subjects in commerce.

How many Subjects are there in the Commerce Stream?

There are five subjects in the Commerce stream of Class 11th and 12th. The three main subjects in commerce are Accountancy, Business Studies, and Economics. Furthermore, the optional subjects are Entrepreneurship, Mathematics, Information Practices, and Physical Education. The last subject is English, which is also common in other streams (Science and Arts).

Main Subjects in CommerceOptional Subjects in Commerce
Business Studies,Information Practices
 Physical Education

Main Subjects in Commerce

Here is a brief of all the three main subjects of class 11-12th commerce.


Accountancy is a very new subject introduced in the senior secondary 1st-year commerce subject list. In Accountancy class 11 and 12th syllabus, you will learn when and how to record, classify, and report a financial transaction in business. Accountancy concerns all the topics of financial aspects of a business. You will study accounting for sole proprietors in the class 11 Accountancy syllabus. Additionally, accounting for NPO, partnership firms, and companies is part of the class 12 Accountancy syllabus.

Business Studies

Similar to Accountancy, Business Studies is also one of the new subjects of the commerce stream. This subject teaches the framework of business and its operations in detail. Business management, finance, and marketing are the most significant topics and will be a part of your Class 12 Business Studies syllabus. You will learn the foundation of how to set up, run, and grow a business through this subject.


Even if Economics is not a new subject, the topics covered in class 11-12th are entirely different from the junior classes’ syllabus. Overall, you will study the functioning of a country’s economy. You will read about basic agents related to economics, like production, demand, and supply of goods & services. It further includes topics related to the development of the economy.

Economics as a subject of commerce stream is important to learn the management of available resources in the economy in the most efficient manner.

Students can check the complete RBSE class 11 syllabus for the 2023 exams.

Optional Subjects in Commerce

If you want to score high marks in your CBSE Class 12th result, you must focus on these main subjects. Here is a brief of all the optional subjects of class 11-12th commerce.


It is a subject you have been studying over the past few years, but when you come to senior secondary classes, the dynamics of this subject change significantly. Because in class 11-12th, you will get to see two versions of Mathematics-Applied Mathematics and Mathematics (Core).

However, Mathematics (Core) is beneficial only for Science students. Commerce stream students don’t need it to pursue professional courses like CA, CS, etc. If you still want to opt for this subject in Commerce, Applied Mathematics is the right option for you. Because you only need it for data interpretation, finance, and related functions. Even if you don’t opt for Mathematics in Class 11th, you can still do professional courses with ease.

Information Practices

IP is one of the computer and software-related subjects of the Commerce stream. It broadly covers topics on information processing, software, network, and coding. It may look similar to Computer Science, but it excludes the hardware concepts.


Entrepreneurship subject in commerce stream on 11th and 12th is best for students inclined towards creativity and innovation. The subject develops an entrepreneurial mindset. It broadly covers topics like setup, management, and growth of a startup. Some topics of this subject are similar to Business Studies. With this in mind, you should take this subject only if you are keen on entrepreneurship.

Physical Education

PE is one of the easiest optional subjects of the Commerce Stream. Physical Education, as the name depicts, involves more of sports, physical fitness, and physiology. Only a small portion of this subject includes theory.

Read More: Career Guidance after 12th Commerce

Career Scope if you Select Subjects of Commerce Stream in 11-12th

The Commerce is very interesting stream and can be a high scoring subject in class 12th result 2023, if you studied under expert guidance and good structure. It has a very good scope in terms of lucrative and growing careers. With this in mind, you can select commerce stream in class 11th. The commerce subjects in class 12th prepare you for the business and entrepreneurial world. You have many subfields to select from, especially in management, finance, and accounting.

Some of the main courses after 12th in commerce stream  for students are:

  1. Chartered Accountancy (CA)
  2. Company Secretary (CS)
  3. Cost Management Accounting (CMA)
  4. Bachelors of Business Administration (BBA)
  5. Bachelors of Commerce (B.Com)
  6. Chartered Financial Analyst (CFA)

The demand for professionals and new talent in the Commerce stream courses is surging up like never before. So when you see the future outlook for the Commerce stream professions, you will see an upward graph in terms of opportunities and earning value. Especially for the CA Course, which is one of the most popular careers in the commerce stream.

About VSI Jaipur

VSI Jaipur provides the best 11th and 12th commerce classes for Accounts, Maths, BST, and Economics subjects. By taking tuition from VSI, you can build solid concepts and get high grades in your 12th board exams. Further, VSI provides the best CA coaching classes in India and helped thousands of students clear CA exams on the first attempt. Our students scored the ever-highest marks in CA IPCC, Intermediate, and Final exams. Furthermore, our 7 students got AIR 1 in the last 10 years.

So, begin your CA Journey by joining our 11th commerce classes in offline, online, or recorded modes (your choice).


The Commerce stream has many subjects for class 11th and 12th students. The commerce stream syllabus is designed to help students learn about the working of the economy. You will learn about the setup, management, operational, financial, marketing, and growth aspects of the establishments that exchange goods and services. All the main and optional subjects in the commerce stream in 11th will enable you to play a significant role in the economic functions.

In conclusion, we would say that all the subjects of class 12th will benefit you in your future.

You May also Like to Read: Courses after B.COM


Q1. Is commerce the best stream to choose in class 11th?

Ans. Yes, commerce is the best stream for class 11th students.

Q2. Which are the best optional subjects for the commerce stream in 11th?

Ans. Applied Mathematics and Entrepreneurship are the best optional subjects in commerce for class 11th students.

Q3. Is the Commerce stream easy or hard?

Ans. The difficulty of Commerce stream subjects varies for every student. For most of the students, commerce subjects in class 12th are easy or moderate. However, commerce is hard only for the students who don’t feel interested in the commerce subjects or don’t want to put in the effort.

Q4. Which subjects of the Commerce stream are hard and which are hard?

Ans. Accountancy and Mathematics are the subjects in class 11th and 12th, which are hard for students. But, at the same time, all the other commerce subjects are easier.

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