Due to the pandemic COVID-19, School level education has suffered a lot, in view to reduce some burden of school students, CBSE has deleted some portion of class 12th (commerce) course for the purpose of the annual examination, though it has been advised by CBSE to read this deleted portion along with the revised syllabus. (Deleted Syllabus of Class 12th commerce for Academic Year 2020-21).
Here is details of this deleted syllabus of class 12th commerce for Academic Year 2020-21 by CBSE.
Accountancy deleted topics – Class 12th
| Unit | Topics Deleted/Reduced |
| Unit 2: Accounting for Partnership Firms | Accounting for Partnership firms – Reconstitution and Dissolution ●Admission of a partner – adjustment of capital accounts and preparation of balance sheet. ●Retirement and death of a partner: adjustment of capital accounts. Preparation of loan account of the retiring partner. ● Preparation of deceased partner’s capital account and his executor’s account. |
| Unit – 3 Accounting for Companies | Accounting for Debentures ● Redemption of debentures-Methods: Lump sum, draw of lots. |
Business Studies deleted topics – Class 12th
| Unit | Topics Deleted/Reduced |
| Unit 3: Business Environment | Demonetization – concept |
| Impact of Government policy changes on business with special reference to liberalization, privatization and globalization in India | |
| Unit 4: Planning | Single use and standing plans. Objectives, Strategy, Policy, Procedure, method Rule, budget and Programme |
| Unit 5: Organising | Formal and informal organisation- concept |
| Unit 6: Staffing | Staffing as a part of Human Resource Management concept |
| Unit 7: Directing | barriers to effective communication, how to overcome the barriers |
| Unit 8: Controlling | Relationship between planning and controlling |
| Unit 11: Marketing | Physical Distribution – components and channels of distribution |
| Unit 12: Consumer Protection | Consumer Protection: importance |
| Consumer awareness – Role of consumer organizations and Non-Governmental Organizations (NGOs) |
Economics deleted topics – Class 12th
| Unit | Topics Deleted/Reduced |
| Unit 2: Money and Banking | Control of Credit through Bank Rate, CRR, SLR, Repo Rate and Reverse Repo Rate, Open Market Operations, Margin requirement. |
| Unit 5: Balance of Payments | Balance of payments deficit-meaning. Determination of exchange rate in a free market. |
| Unit 7: Current challenges facing Indian Economy | Growth of Education Sector in India alternative farming – organic farming Infrastructure: Energy |
For Deleted syllabus of other subjects. Kindly visit CBSE Revised Syllabus.
Source – CBSE
