CBSE Class 12 Commerce Last 100 Days Plan 2027

In short: CBSE has not released the 2027 date sheet, but last year's Class 12 exams began on February 17. This guide gives a 15-week plan from Monday, November 2 to Sunday, February 14 for Commerce students. Accountancy, Business Studies and Economics each carry 80 theory plus 20 project marks. In Accountancy, Partnership Firms carry 36 marks and Companies 24, with Analysis of Financial Statements 12 and Cash Flow 8. The plan assigns daily problem quotas for Accountancy, case-study practice for Business Studies, and numericals plus diagrams for Economics.

Last updated: October 28, 2026. Dates will be updated when CBSE publishes the official date sheet.

CBSE Class 12 Commerce 2027 — Quick Reference

Parameter	Details
Date sheet	Not released as of October 28, 2026
Last year's Class 12 exams	Started February 17, 2026
Accountancy, Business Studies, Economics	80 theory plus 20 project or internal each
English Core	80 theory plus 20 internal
Question mix	50% competency-based, 20% select response, 30% constructed response
Passing criteria	33% separately in theory and in project or internal
Age of data	Unit marks below are from the 2026-27 syllabus coverage and our weightage guides

Source: Jagran Josh. CBSE confirmed no change in the assessment scheme for 2026-27, as reported by Indian Express.

Where the Marks Are

Accountancy (80 marks)

Part	Topic	Marks
A	Accounting for Partnership Firms	36
A	Accounting for Companies	24
B	Analysis of Financial Statements	12
B	Cash Flow Statement	8

Sources: EdexLive, Indian Express. Part A carries 60 marks and Part B carries 20. See our Accountancy weightage guide.

Economics (80 marks)

Part	Unit	Marks
A	National Income and Related Aggregates	10
A	Money and Banking	6
A	Determination of Income and Employment	12
A	Government Budget and the Economy	6
A	Balance of Payments	6
B	Development Experience (1947-90) and Economic Reforms since 1991	12
B	Current Challenges Facing the Indian Economy	20
B	Development Experience of India — A Comparison with Neighbours	8

Part A and Part B carry 40 marks each. See our Economics weightage guide.

Business Studies (80 marks)

Part A, Principles and Functions of Management, carries 50 marks. Part B, Business Finance and Marketing, carries 30 marks. The paper increasingly uses case-based questions where you must name the concept. See the Business Studies weightage guide and case study practice.

English Core and the sixth subject

English Core is 80 marks with 20 internal. For Maths or Informatics Practices, follow the subject's own pattern. See the English Core weightage guide.

Weekly Hours (Illustrative)

About 30 hours a week: 4 hours on weekdays after school, 5 on Saturday, 5 on Sunday.

Subject	Hours per week
Accountancy	8
Economics	7
Business Studies	6
English Core	4
Sixth subject (Maths or IP)	3
Mistake notebook and mock analysis	2

The Four Phases (15 Weeks)

Phase	Weeks	Dates	Goal
1. Complete and consolidate	1 to 6	Nov 2 to Dec 13	Finish every chapter. Build formats and formula sheets
2. Practise by topic	7 to 10	Dec 14 to Jan 10	Problems, case studies, diagrams
3. Full papers	11 to 13	Jan 11 to Jan 31	Timed full papers. Finish the project files
4. Final revision	14 to 15	Feb 1 to Feb 14	Formats, ratios, definitions. Light revision

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Week-by-Week Plan: Phase 1

Week	Dates	Accountancy	Economics	Business Studies
1	Nov 2 to 8	Partnership: fundamentals, change in profit-sharing ratio	National Income concepts and numericals	Nature of Management, Principles of Management
2	Nov 9 to 15	Admission of a Partner	Money and Banking	Business Environment, Planning
3	Nov 16 to 22	Retirement and Death of a Partner	Income Determination: AD-AS, multiplier	Organising, Staffing
4	Nov 23 to 29	Dissolution of a Firm	Government Budget, Balance of Payments	Directing: motivation, leadership, communication
5	Nov 30 to Dec 6	Company Accounts: share capital	Development Experience and Reforms	Controlling, Financial Management
6	Dec 7 to 13	Company Accounts: debentures. Financial statement analysis	Current Challenges, India vs neighbours	Financial Markets, Marketing, Consumer Protection

Week-by-Week Plan: Phases 2 to 4

Week	Dates	Focus
7	Dec 14 to 20	Accountancy: 3 partnership problems a day. Economics: 20 numericals. BST: Part A case studies
8	Dec 21 to 27	Accountancy: company accounts problems. Economics: AD-AS and budget diagrams. BST: Part B case studies
9	Dec 28 to Jan 3	Accountancy: ratios and cash flow statements. Economics: Current Challenges data questions. English writing formats
10	Jan 4 to 10	Section-wise sample papers for all subjects. Mark with the official marking scheme
11	Jan 11 to 17	Full timed Accountancy paper, then Economics
12	Jan 18 to 24	Full timed BST and English papers. Finish project files
13	Jan 25 to 31	Alternate full papers. Fix the three weakest topics per subject
14	Feb 1 to 7	Formats, ratios, Fayol's principles, Maslow, diagrams. Short daily slots
15	Feb 8 to 14	Light revision from the mistake notebook. Stationery. Sleep

Subject Tactics

Accountancy

Tactic	Detail
Daily problem quota	Three problems a day from Phase 2. Accountancy rewards repetition
Show working notes	Marks are awarded for working notes even when a final figure is wrong
Balance sheet check	A balance sheet that does not tally loses marks. Verify totals
Cash Flow Statement	Practise at least one a week from Week 9. Our ratio and cash flow guide walks through the steps

Use the important questions on partnership and company accounts for practice.

Business Studies

Tactic	Detail
Name the concept	In a case study, state the principle or concept first, then link to the case
Flashcards	Fayol's 14 principles, Maslow's levels, marketing mix, types of plans
Point-wise answers	Write differences as numbered points in a table where asked

Economics

Tactic	Detail
Numericals	Practise the conversion chain for National Income and multiplier problems
Diagrams	Practise AD-AS, circular flow and foreign exchange diagrams. See the diagrams guide
Current Challenges	Use India-specific data and examples in 20-mark unit answers

Project Work: 20 Marks Each

Accountancy, Business Studies and Economics carry 20 marks of project or internal assessment. Do not leave them to February. Our project work guide lists what each subject needs. Finish drafts by the end of Week 12.

Commerce After Class 12

Use the final weeks to plan CUET and college choices. See our CUET 2027 and boards preparation guide, the subject combination strategy and the Commerce complete guide.

Common Mistakes

Mistake	Fix
Reading Accountancy instead of solving	Solve problems with a timer. Check against the solution afterwards
Memorising BST without examples	Attach one business example to every concept
Skipping Economics diagrams	A correct diagram earns marks even when the explanation is thin
Starting the project in February	Finish drafts in January
Ignoring the sixth subject	Maths or IP still counts toward your percentage

Frequently Asked Questions

When will the CBSE Class 12 date sheet 2027 be released?

It had not been released as of October 28, 2026. Reports expected it between October 27 and 31. Last year's Class 12 exams started on February 17.

How many marks does Partnership Accounting carry in Class 12 Accountancy?

Accounting for Partnership Firms carries 36 marks and Accounting for Companies carries 24 marks in Part A. Part B carries 20 marks: 12 for Analysis of Financial Statements and 8 for the Cash Flow Statement.

How should I study for Business Studies in 100 days?

Cover Part A (50 marks) in the first four weeks, then Part B (30 marks). From Phase 2, spend half your time on case studies and naming concepts, since CBSE papers include case-based questions.

Is 100 days enough for Commerce?

Yes, if you practise daily. Commerce subjects respond well to repetition, especially Accountancy. About 30 hours a week for 15 weeks gives roughly 450 hours.

Which Economics unit carries the most marks?

Current Challenges Facing the Indian Economy carries 20 of 80 marks. Determination of Income and Employment carries 12, as does the Development Experience and Reforms unit.

Has the Commerce paper pattern changed?

No. CBSE said the question paper design and assessment pattern are unchanged for 2026-27.

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