NIOS Board Exam Pattern Class 12 Commerce

National Institute of Open Schooling 12th 2025 ( NIOS 12th )

Updated on Dec 14, 2022 10:21 IST

NIOS 12th Exam pattern for commerce mentions the marking scheme, duration, types of questions asked in the exam and more. Check the NIOS 12th exam pattern for all commerce subjects here.

The National Institute of Open Schooling (NIOS) provides educational opportunities to students up to pre-degree level through open and distance learning mode. Commerce is one of the important streams offered in Class 12. NIOS Class 12 Commerce stream includes three main subjects, namely Accountancy, Business Studies, and Economics.

In Commerce stream for NIOS 12th board examination, the students must opt for at least five subjects, including one optional subject (Computer Science, Mathematics, etc) and one language (English, Hindi, Tamil, etc).

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Students appearing for NIOS Class 12 Commerce examination must know the exam pattern before they commence preparation. The NIOS 12th exam pattern includes exam duration, subject-wise marks distribution, details about the topics of each subject, and so on.

To prepare for NIOS Class 12 Commerce exams, students should refer to the textbooks provided by NIOS and the resources published by JPH and Neeraj Publishers. They can also refer to their seniors’ notes and practice from NIOS 12th previous years’ question papers

NIOS 12th Exam Pattern and Scheme of Examination for Commerce

According to the NIOS 12th exam pattern, the duration for NIOS Class 12 Commerce is three hours. The total marks allocated for the examination are 100 out of which 80 marks are for theory paper while the rest 20 marks for the practical assessment. students must also know the detailed NIOS 12th Syllabus for all commerce subjects.

The practical examinations are conducted for subjects such as Accountancy, Business Studies, Economics, and Computer Science.

The subject-wise marks distribution for NIOS Class 12 Commerce syllabus is as follows:

Business Studies

The syllabus of NIOS Class 12 Business Studies is divided into core and optional modules. The core modules include essentials for business studies whereas the optional modules of the syllabus are based on vocational areas, for example, office procedures and practices, banking, setting up factories, and agency services.

Topics 

Marks

Core Modules

Introduction to Business

16

Business as a Career 

08

Trade and Service Activities

16

Management of Business

16

Financing of Business

12

Marketing

12

Optional Modules

Office Procedure and Practices

20

Practical Banking

 

Introduction to Factory Set-up

 

Agency Services

 

Total

100

Also Read: NIOS 12th Registration 2023

Accountancy

The syllabus of NIOS Class 12 Accountancy is divided into core and optional modules. The total marks allocated for the examination is 100 — 80 marks for the core modules and 20 marks for the optional modules.

Topics

Marks

Core Modules

Introduction To Financial Accounting

06

Accounting Terms, Accounting Equation And Journal

06

Voucher Approach in Accounting

12

Bank Reconciliation Statement

06

Financial Statements

15

Partnership Accounts

20

Accounting for Share Capital

15

Optional Modules

Analysis of Financial Statements

20

Final Accounts of Non-Trading Organisation

Total

100

English

The total marks allocated for NIOS English paper is 100.

Name of Module

Marks

Reading and Functional Grammar

35

Functional Writing and Study Skills

25

Listening and Speaking Skills

20

English for Specific Purpose

20

Total

100 marks

Mathematics

The syllabus of NIOS Class 12 Mathematics is divided into various modules, which includes eight core modules and four optional modules out of which the student has to choose one module.

Topics

Marks

Core Modules

Complex Numbers and Quadratic Equations

 10

Determinants and Matrices

 10

Permutations and Combinations

 08

Sequences and Series

 08

Trigonometry

 10

Coordinate Geometry

 10

Differential Calculus

 17

Integral Calculus

 17

Optional Modules

Statistics and Probability

10

Vectors and Analytical Solid Geometry

Linear Programming

Total

100

Important Resources and Books for NIOS Class 12 Commerce

NIOS has its own set of textbooks. So, students appearing for Commerce Class 12 should register themselves on the board's official website.

Thereafter, the textbooks are directly sent to the address of the student via post, or they have to collect it from their nearest study centre/registration centre. To prepare for Class 12 board examination, the students need to refer to the right study material. The best source for exam preparation is the textbooks by the NIOS Board.

The list of top books and sources to prepare for NIOS Class 12 Commerce is given below:

  1. NIOS Books
  2. Top's Publishers
  3. Neeraj Publishers
  4. JPH
  5. All is Well Sample Papers
  6. Previous Years Question Paper
  7. Online videos for a particular topic

Read More:

About the Author

With a degree in MBA from ICFAI University and work experience in all sectors of education, Jasleen wishes to guide students to choose a perfect academic course in accordance to their personality to build a bright f... Read Full Bio

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Answered 11 hours ago

To apply for NIOS 12th admission, you must have passed your 10th standard from a recognised board, be at least 15 years old, and can apply online through the NIOS website; you can choose your subjects from the provided scheme of studies and need to complete a minimum of five subjects to get your cer

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N

Nazrul Khan

Contributor-Level 6

Answered 2 weeks ago

For getting notes and solutions of the NIOS Class 12 Computer Science practical manual, you have these options:

NIOS Official Practical Manual:*

The National Institute of Open Schooling, NIOS offers an official practical manual for Computer Science. This provides all the guidelines and exercises that

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51317595
Ujjwal Gupta

Contributor-Level 9

Answered a month ago

Hi Nandini,

Yes, students from the National Institute of Open Schooling (NIOS) are eligible to apply for admission to Delhi University (DU). However, DU requires candidates to have completed their Class XII from a single recognised board.

Regarding the cutoff, DU sets specific eligibility criteria an

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A

Ankit kumar

Contributor-Level 9

Answered a month ago

To be eligible for NIOS 12th (Senior Secondary), here's what you need to know:

  1. Age Requirement: You must be at least 15 years old as of 31st July in the year you're applying.

  2. Educational Qualification: You should have passed Class 10th from a recognised board.

  3. Documents Needed:

    • Class 10th Marksheet as p

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R

Rupesh Katariya

Contributor-Level 10

Answered a month ago

Your admission to the B. Pharma program without an entrance exam would mostly depend on the specific university or college to which you apply, based on the fact that you cleared the NIOS board examinations and belong to the general category.

Most Indian colleges require students to have passed entran

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R

Rayamkula Harish

Contributor-Level 10

Answered 2 months ago

No, you will not be allowed to write the NIOS 12th exam without the admit card. Hence, it is suggested that you remember to carry this document of utmost importance, otherwise you either be wasting your time to get it from home or will miss the exam and awarded zero in the subject. 

S

Salviya Antony

Contributor-Level 10