Commerce (CEC or MEC): Accountancy, Business and Economics in Class 11-12

Class 11 and 12 built around accountancy, business studies, commerce and economics, with or without Mathematics.

How long
2 years (Class 11 and Class 12)source: Central Board of Secondary Education (CBSE), read on 30 Sep 2026
Who it suits
Students interested in business, accounts, economics and finance, including those thinking about B.Com, BBA, CA, CS or CMA.

Subjects, board by board

Only lists we read on an official site are shown, with the subjects exactly as printed there and the document each came from.

CBSE1 listed
Electives from Group A (no fixed stream)Subjects as printed: Accountancy, Business Studies (054), Economics (030)
Tamil Nadu State Board (Higher Secondary)8 listed
Group code: 2701Group 2701Subjects as printed: Statistics, Economics, Commerce, Accountancy
Group code: 2702Group 2702Subjects as printed: Economics, Commerce, Accountancy, Computer Applications
Group code: 2703Group 2703Subjects as printed: Communicative English, Economics, Commerce, Accountancy
Group code: 2704Group 2704Subjects as printed: History, Economics, Commerce, Accountancy
Group code: 2705Group 2705Subjects as printed: Economics, Political Science, Commerce, Accountancy
Group code: 2706Group 2706Subjects as printed: Economics, Commerce, Accountancy, Ethics and Indian Culture
Group code: 2707Group 2707Subjects as printed: Economics, Commerce, Accountancy, Advanced Language (Tamil)
Group code: 2708Group 2708Subjects as printed: Economics, Commerce, Accountancy, Business Mathematics and Statistics
Telangana Board of Intermediate Education7 listed
Humanities: Mathematics – Economics – CommerceSubjects as printed: Mathematics, Economics, Commerce
Humanities: Commerce – Economics – CivicsSubjects as printed: Commerce, Economics, Civics
Humanities: Commerce – Economics – GeographySubjects as printed: Commerce, Economics, Geography
Humanities: Commerce – Economics – HistorySubjects as printed: Commerce, Economics, History
Humanities: Modern Language – Economics – CommerceSubjects as printed: Modern Language, Economics, Commerce
Humanities: Public Administration – Commerce – CivicsSubjects as printed: Public Administration, Commerce, Civics
Humanities: Public Administration – Economics – CommerceSubjects as printed: Public Administration, Economics, Commerce
Kerala Higher Secondary (DHSE)4 listed
Group code: 36Course code 36Subjects as printed: Business Studies, Accountancy, Economics, Mathematics
Group code: 37Course code 37Subjects as printed: Business Studies, Accountancy, Economics, Statistics
Group code: 38Course code 38Subjects as printed: Business Studies, Accountancy, Economics, Political Science
Group code: 39Course code 39Subjects as printed: Business Studies, Accountancy, Economics, Computer Applications
West Bengal Council of Higher Secondary Education (WBCHSE)1 listed
Group code: Set IISet II, for exampleSubjects as printed: Accountancy (ACCT), Business Studies (BSTD), Commercial Law and Preliminaries of Auditing (CLPA), Costing and Taxation (CSTX), Economics (ECON), Business Mathematics and Basic Statistics (BMBS)
UP Board (UPMSP)1 listed
Commerce group subjectsSubjects as printed: Accountancy (156), Business Studies (157)
Bihar School Examination Board (BSEB)1 listed
Commerce faculty: choose three electivesSubjects as printed: Business Studies (217), Entrepreneurship (218), Economics (219), Accountancy (220)

What it keeps open

What it closes

Exams on this path

Rules to know before you choose

  • CBSE commerce is a choice of electives, for example Accountancy, Business Studies (054) and Economics (030), with Mathematics (041) or Applied Mathematics (241) as an option but not both.

    source: Central Board of Secondary Education (CBSE), read on 30 Sep 2026

  • WBCHSE: three compulsory electives and one optional elective, all from one Set (I, II or III), plus a first and a second language.

    source: West Bengal Council of Higher Secondary Education, read on 30 Sep 2026

  • Bihar BSEB (2026-28 registration form): two compulsory languages, three electives chosen from Business Studies, Entrepreneurship, Economics and Accountancy, and an optional additional subject.

    source: Bihar School Examination Board, read on 30 Sep 2026

  • Telangana: SCERT's list places the commerce combinations (such as Mathematics-Economics-Commerce and Commerce-Economics-Civics) under Humanities.

    source: SCERT Telangana, read on 30 Sep 2026

  • CUET (UG) 2026 lets a candidate choose up to five test subjects irrespective of the subjects taken in Class XII; each university sets its own programme rules.

    source: National Testing Agency (NTA), read on 30 Sep 2026

  • CLAT 2027 (UG) asks for 10+2 or an equivalent examination with at least 45% marks (40% for SC, ST and PwD); the page names no stream and no upper age limit.

    source: Consortium of National Law Universities, read on 30 Sep 2026

  • NDA and NA (II) 2026: the Air Force and Naval wings need Class 12 with Physics, Chemistry and Mathematics; for the Army wing the notice asks for a Class 12 pass of the 10+2 pattern and names no subjects.

    source: Union Public Service Commission (UPSC), read on 30 Sep 2026

  • B.Planning through JEE (Main): at least 50% in Mathematics and 50% aggregate in the qualifying examination, so it stays open only with Mathematics.

    source: National Testing Agency (NTA), read on 30 Sep 2026

  • B.E./B.Tech seats at NITs, IIITs and other central institutes through JEE (Main) Paper 1 need Class XII with Physics, Mathematics, a language, one of Chemistry, Biotechnology, Biology or a Technical Vocational subject, and one more subject.

    source: National Testing Agency (NTA), read on 30 Sep 2026

  • NEET (UG) 2026 asks for Physics, Chemistry, Biology or Biotechnology (with practicals) and English. Under NMC's public notice of 22.11.2023, these may be passed as additional subjects after Class 12 from a recognised board.

    source: National Testing Agency (NTA), read on 30 Sep 2026

Sources and last checked