The National Institute of Open Schooling (NIOS) has released the updated Class 12 syllabus for the 2025-26 academic year. Students preparing for the October 2025 examinations should download this new syllabus immediately.
In addition to the syllabus, NIOS offers essential supplementary resources to support student success. To enhance exam preparation, NIOS has provided detailed sample papers and comprehensive question paper designs, which are vital tools for achieving excellent results.
Students are strongly encouraged to integrate both the official syllabus and the provided sample papers into their study routine. This combined approach fosters a thorough learning experience. Engaging with the syllabus ensures a systematic understanding of the entire curriculum, leaving no topic unaddressed. Simultaneously, using the sample papers helps students identify frequently tested topics, understand the typical weightage of different sections, and grasp the nuances of the examination pattern. Furthermore, exposure to various question types through the sample papers familiarizes students with the demands of the actual examination, enabling them to strategically manage their time and present their answers effectively.
NIOS Class 12 Commerce Syllabus 2025
The NIOS Class 12 Commerce/ business studies syllabus for 2025–2026 comprises 23 lessons, divided into two main parts. The syllabus is structured with 40% (9 lessons) allocated to the Tutor Marked Assignment (TMA) and 60% (14 lessons) to the Public Examination. Further details regarding the syllabus modules can be found below the table.
| MODULE | (9 lessons) | (14 lessons) |
| 1. Introduction to Business (5 lessons) | L-1 Nature and scope of Business L-2. Support services L-4. Forms of Business | L-3. Business Environment L-5. Company Form of Business |
| 2. Business Management and its Functions (4 lessons) | L-6 Fundamentals of Management | L-7. Planning and Organising L-8. Staffing and Directing L-9. Co-ordination and Controlling |
| 3. Business Finance (4 lessons) | L-11. Short Term Sources of Finance | L-10 Financial Planning and Management L-12. Long Term Sources of Finance L-13. Financial Markets |
| 4. Marketing(4 lessons) | L-14 Introduction to Marketing L-17. Consumer Protection | L-15. Marketing Mix L-16. Advertising and Salesmanship |
| 5. Trade (2 lessons) | L-18 Internal Trade L-19. External Trade | |
| 6. Avenues in Business and Employment (4 lessons) | L-21. Job Employment L-22. Skill Development | L-23. Modern Modes of Business L-20 Self-Employment |
NIOS Class 12th Business Studies Sample Paper 2025-26
NIOS Class 12th Business Studies Sample Paper PDF - Download Here
NIOS Class 12 Business Studies Question Paper Design
Weightage by Objectives
| Objective | TOTAL | % of the total marks |
| Knowledge | 30 | 30% |
| Understanding | 40 | 40% |
| Application/Skill | 30 | 30 |
| 80 | 100% |
Weightage by type of questions
| Forms of Questions | No. of Question | Total Marks |
| MCQ (1 mark) | 20 | 20 |
| Objective Type Questions (1*2 = 2 marks (with 2 sub-parts of 1 mark each)(Other Objective questions contain Fill in Blanks/True False/One word Answer/Best Answer Test.) | 15 | 30 |
| VSA | 6 | 12 |
| Short Answer (SA) - 3 | 6 | 18 |
| Long Answer (LA) - 5 | 4 | 20 |
| Total | 51 | 100 |
Note: In subjective questions: 3 Questions of 2 marks (VSA), 3 Questions of 3 marks (SA), 2 Questions of 5 marks (LA) will have internal choices.
Weightage by Contents
| Module | Marks |
| Introduction to Business (5 lessons) | 15 |
| Business Management and its Functions (4 lessons) | 20 |
| Business Finance (4 lessons) | 20 |
| Marketing(4 lessons) | 15 |
| Trade (2 lessons) | 15 |
| Avenues in Business and Employment (4 lessons) | 15 |
Difficulty Level of the Question Paper
| Estimated Level | Marks | Percentage of marks |
| Difficulty | 25 | 25% |
| Average | 45 | 45% |
| Easy | 30 | 30 |
| Total | 80 | 100 |
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