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1 
 
 
 
 
 
 
The Question Paper Design, Syllabus,  
Sample Question Paper  
and 
Marking Scheme 
In 
Accountancy (Code No.055) 
Class XII 
Effective for Board Examination 2015 
CENTRAL BOARD OF SECONDARY EDUCATION 
  
Page 2


 
1 
 
 
 
 
 
 
The Question Paper Design, Syllabus,  
Sample Question Paper  
and 
Marking Scheme 
In 
Accountancy (Code No.055) 
Class XII 
Effective for Board Examination 2015 
CENTRAL BOARD OF SECONDARY EDUCATION 
  
 
2 
SYLLABUS 
Accountancy (Code No. 055) 
Class–XII (March 2015) 
 3 Hours 
One Paper                                                                                                   Theory      80 Marks+ 20 
Marks 
 Units    Periods Marks 
Part A Accounting for Partnership Firms and Companies   
 Unit 1. Accounting for Partnership Firms                                                                                            90 35 
 Unit 2. Accounting for Companies                                                                                                       60 25 
  150 60 
Part B Financial Statement Analysis   
 Unit 3. Analysis of Financial Statements                                                                                               30 12 
 Unit 4. Cash Flow Statement                                                                                                                 20 8 
  50 20 
Part C  Project Work                                                                                                                             40 20 
 Project work will include:   
 Project File    :  4 Marks   
 Written Test    : 12 Marks (One Hour)   
 Viva Voce    :  4 Marks   
 OR   
Part B Computerized Accounting   
 Unit 3 . Computerized Accounting                                                                                                       60 20 
Part C Practical Work 26 20 
 Practical work will include:   
 File                                    : 4 Marks   
 Practical Examination                 :       12 Marks (One Hour)   
 Viva Voce                                                    : 4 Marks   
 
Part A: Accounting for Partnership Firms and Companies                   60 Marks 150 Periods 
Unit 1:  Accounting for Partnership Firms 
? Partnership: features, Partnership deed. 
? Provisions of the Indian Partnership Act 1932 in the absence of partnership deed. 
? Fixed v/s fluctuating capital accounts. Preparation of Profit & Loss Appropriation account- division of Profit among 
partners, guarantee of profits. 
? Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio). 
? Goodwill: nature, factors affecting and methods of valuation - average profit, super profit and capitalization. 
     Scope: Interest on partner’s loan is to be treated as a charge against profits. 
Accounting for Partnership firms - Reconstitution and Dissolution. 
? Change in the Profit Sharing Ratio among the existing partners - sacrificing ratio, gaining ratio. 
Accounting for revaluation of assets and re-assessment of liabilities and treatment of reserves 
and Accumulated profits. 
? Admission of a partner - effect of admission of a partner on change in the profit sharing ratio, 
treatment of goodwill (as per AS 26), treatment for revaluation of assets and re - assessment of 
Page 3


 
1 
 
 
 
 
 
 
The Question Paper Design, Syllabus,  
Sample Question Paper  
and 
Marking Scheme 
In 
Accountancy (Code No.055) 
Class XII 
Effective for Board Examination 2015 
CENTRAL BOARD OF SECONDARY EDUCATION 
  
 
2 
SYLLABUS 
Accountancy (Code No. 055) 
Class–XII (March 2015) 
 3 Hours 
One Paper                                                                                                   Theory      80 Marks+ 20 
Marks 
 Units    Periods Marks 
Part A Accounting for Partnership Firms and Companies   
 Unit 1. Accounting for Partnership Firms                                                                                            90 35 
 Unit 2. Accounting for Companies                                                                                                       60 25 
  150 60 
Part B Financial Statement Analysis   
 Unit 3. Analysis of Financial Statements                                                                                               30 12 
 Unit 4. Cash Flow Statement                                                                                                                 20 8 
  50 20 
Part C  Project Work                                                                                                                             40 20 
 Project work will include:   
 Project File    :  4 Marks   
 Written Test    : 12 Marks (One Hour)   
 Viva Voce    :  4 Marks   
 OR   
Part B Computerized Accounting   
 Unit 3 . Computerized Accounting                                                                                                       60 20 
Part C Practical Work 26 20 
 Practical work will include:   
 File                                    : 4 Marks   
 Practical Examination                 :       12 Marks (One Hour)   
 Viva Voce                                                    : 4 Marks   
 
Part A: Accounting for Partnership Firms and Companies                   60 Marks 150 Periods 
Unit 1:  Accounting for Partnership Firms 
? Partnership: features, Partnership deed. 
? Provisions of the Indian Partnership Act 1932 in the absence of partnership deed. 
? Fixed v/s fluctuating capital accounts. Preparation of Profit & Loss Appropriation account- division of Profit among 
partners, guarantee of profits. 
? Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio). 
? Goodwill: nature, factors affecting and methods of valuation - average profit, super profit and capitalization. 
     Scope: Interest on partner’s loan is to be treated as a charge against profits. 
Accounting for Partnership firms - Reconstitution and Dissolution. 
? Change in the Profit Sharing Ratio among the existing partners - sacrificing ratio, gaining ratio. 
Accounting for revaluation of assets and re-assessment of liabilities and treatment of reserves 
and Accumulated profits. 
? Admission of a partner - effect of admission of a partner on change in the profit sharing ratio, 
treatment of goodwill (as per AS 26), treatment for revaluation of assets and re - assessment of 
 
3 
liabilities, treatment of reserves and accumulated profits, adjustment of capital accounts and 
preparation of balance sheet. 
? Retirement and death of a partner:  
Effect of retirement /death of a partner on change in profit sharing Ratio, treatment of goodwill 
(as per AS 26), treatment for revaluation of assets and re - assessment of Liabilities, adjustment 
of accumulated profits and reserves, adjustment of capital accounts and   preparation of balance 
sheet. Preparation of loan account of the retiring partner. 
– Calculation of deceased partner's share of profit till the date of death. Preparation of deceased 
Partner’s capital account, executor's account and preparation of balance sheet. 
? Dissolution of a partnership firm: types of dissolution of a firm. Settlement of accounts - 
preparation of 
               Realization account, and other related accounts: Capital accounts of partners and Cash/Bank A/c 
(Excluding piecemeal distribution, sale to a company and insolvency of partner(s)). 
Note: 
(i) If value of asset is not given, its realized value should be taken as nil. 
(ii) In case, the realization expenses are borne by a partner, clear indication should be given 
regarding the payment thereof. 
 
Unit 2: Accounting for Companies 
Accounting for Share Capital 
? Share and share capital: nature and types. 
? Accounting for share capital: issue and allotment of equity shares, private placement of shares, 
Public subscription of shares - over subscription and under subscription of shares; Issue at par 
and at premium and at discount, calls in advance and arrears (excluding interest), issue of shares 
for consideration other than cash. 
? Accounting treatment of forfeiture and re-issue of shares. 
? Disclosure of share capital in company's Balance Sheet. 
Accounting for Debentures 
? Debentures: Issue of debentures at par, at a premium and at a discount. Issue of debentures for  
consideration   other than cash; Issue of debentures with terms of redemption; debentures as 
collateral security-concept, interest on debentures. 
? Redemption of debentures: Lump sum, draw of lots and purchase in the open market (excluding  
and cum-  interest). Creation of Debenture Redemption Reserve.                                                                                                                                                                         
Part B: (i) Financial Statement Analysis                                                20 Marks 50 Periods 
Unit 3: Analysis of Financial Statements 
? Financial statements of a company: Statement of Profit and Loss and Balance Sheet in the 
prescribed form with major headings and sub headings (as per Schedule VI to the Companies Act, 
1956). 
Scope: Exceptional Items, Extraordinary Items and Profit (loss) from Discontinued Operations are 
excluded. 
? Financial Statement Analysis: Objectives and limitations. 
? Tools for Financial Statement Analysis: Comparative statements, common size statements, cash 
flow Analysis, ratio analysis. 
Page 4


 
1 
 
 
 
 
 
 
The Question Paper Design, Syllabus,  
Sample Question Paper  
and 
Marking Scheme 
In 
Accountancy (Code No.055) 
Class XII 
Effective for Board Examination 2015 
CENTRAL BOARD OF SECONDARY EDUCATION 
  
 
2 
SYLLABUS 
Accountancy (Code No. 055) 
Class–XII (March 2015) 
 3 Hours 
One Paper                                                                                                   Theory      80 Marks+ 20 
Marks 
 Units    Periods Marks 
Part A Accounting for Partnership Firms and Companies   
 Unit 1. Accounting for Partnership Firms                                                                                            90 35 
 Unit 2. Accounting for Companies                                                                                                       60 25 
  150 60 
Part B Financial Statement Analysis   
 Unit 3. Analysis of Financial Statements                                                                                               30 12 
 Unit 4. Cash Flow Statement                                                                                                                 20 8 
  50 20 
Part C  Project Work                                                                                                                             40 20 
 Project work will include:   
 Project File    :  4 Marks   
 Written Test    : 12 Marks (One Hour)   
 Viva Voce    :  4 Marks   
 OR   
Part B Computerized Accounting   
 Unit 3 . Computerized Accounting                                                                                                       60 20 
Part C Practical Work 26 20 
 Practical work will include:   
 File                                    : 4 Marks   
 Practical Examination                 :       12 Marks (One Hour)   
 Viva Voce                                                    : 4 Marks   
 
Part A: Accounting for Partnership Firms and Companies                   60 Marks 150 Periods 
Unit 1:  Accounting for Partnership Firms 
? Partnership: features, Partnership deed. 
? Provisions of the Indian Partnership Act 1932 in the absence of partnership deed. 
? Fixed v/s fluctuating capital accounts. Preparation of Profit & Loss Appropriation account- division of Profit among 
partners, guarantee of profits. 
? Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio). 
? Goodwill: nature, factors affecting and methods of valuation - average profit, super profit and capitalization. 
     Scope: Interest on partner’s loan is to be treated as a charge against profits. 
Accounting for Partnership firms - Reconstitution and Dissolution. 
? Change in the Profit Sharing Ratio among the existing partners - sacrificing ratio, gaining ratio. 
Accounting for revaluation of assets and re-assessment of liabilities and treatment of reserves 
and Accumulated profits. 
? Admission of a partner - effect of admission of a partner on change in the profit sharing ratio, 
treatment of goodwill (as per AS 26), treatment for revaluation of assets and re - assessment of 
 
3 
liabilities, treatment of reserves and accumulated profits, adjustment of capital accounts and 
preparation of balance sheet. 
? Retirement and death of a partner:  
Effect of retirement /death of a partner on change in profit sharing Ratio, treatment of goodwill 
(as per AS 26), treatment for revaluation of assets and re - assessment of Liabilities, adjustment 
of accumulated profits and reserves, adjustment of capital accounts and   preparation of balance 
sheet. Preparation of loan account of the retiring partner. 
– Calculation of deceased partner's share of profit till the date of death. Preparation of deceased 
Partner’s capital account, executor's account and preparation of balance sheet. 
? Dissolution of a partnership firm: types of dissolution of a firm. Settlement of accounts - 
preparation of 
               Realization account, and other related accounts: Capital accounts of partners and Cash/Bank A/c 
(Excluding piecemeal distribution, sale to a company and insolvency of partner(s)). 
Note: 
(i) If value of asset is not given, its realized value should be taken as nil. 
(ii) In case, the realization expenses are borne by a partner, clear indication should be given 
regarding the payment thereof. 
 
Unit 2: Accounting for Companies 
Accounting for Share Capital 
? Share and share capital: nature and types. 
? Accounting for share capital: issue and allotment of equity shares, private placement of shares, 
Public subscription of shares - over subscription and under subscription of shares; Issue at par 
and at premium and at discount, calls in advance and arrears (excluding interest), issue of shares 
for consideration other than cash. 
? Accounting treatment of forfeiture and re-issue of shares. 
? Disclosure of share capital in company's Balance Sheet. 
Accounting for Debentures 
? Debentures: Issue of debentures at par, at a premium and at a discount. Issue of debentures for  
consideration   other than cash; Issue of debentures with terms of redemption; debentures as 
collateral security-concept, interest on debentures. 
? Redemption of debentures: Lump sum, draw of lots and purchase in the open market (excluding  
and cum-  interest). Creation of Debenture Redemption Reserve.                                                                                                                                                                         
Part B: (i) Financial Statement Analysis                                                20 Marks 50 Periods 
Unit 3: Analysis of Financial Statements 
? Financial statements of a company: Statement of Profit and Loss and Balance Sheet in the 
prescribed form with major headings and sub headings (as per Schedule VI to the Companies Act, 
1956). 
Scope: Exceptional Items, Extraordinary Items and Profit (loss) from Discontinued Operations are 
excluded. 
? Financial Statement Analysis: Objectives and limitations. 
? Tools for Financial Statement Analysis: Comparative statements, common size statements, cash 
flow Analysis, ratio analysis. 
 
4 
? Accounting Ratios: Objectives, classification and computation. 
 
Liquidity Ratios:  Current ratio and Quick ratio. 
          Solvency Ratios:  Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio and Interest            
   Coverage   Ratio. 
         Activity Ratios:  Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables  
   Turnover Ratio and Working Capital Turnover Ratio. 
          Profitability Ratios: Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio and 
   Return on Investment. 
Scope: As ratio analysis is a managerial tool, for the computation of profitability ratios, relevant 
information should be specified whether it is a part of Statement of Profit and Loss as per Schedule VI or 
not. 
Unit 4: Cash Flow Statement 
? Meaning, objectives and preparation (as per AS 3 (Revised) (Indirect Method only) 
Scope: 
(i) Adjustments relating to depreciation and amortization, profit or loss on sale of assets    
including investments, Dividend (both final and interim) and tax. 
(ii) Bank overdraft and cash credit to be treated as short term borrowings. 
(iii) Current Investments to be taken as Marketable securities unless otherwise specified. 
PROJECT WORK                                                                                                       20 Marks 40 Periods 
Kindly refer to the Guidelines published by the CBSE. 
OR 
Part B: Computerized Accounting                                                                                 20 Marks 60 Periods 
Unit 3: Computerized Accounting 
Overview of Computerized Accounting System 
? Introduction: Application in Accounting. 
? Features of computerized Accounting System. 
? Structure of CAS. 
? Software Packages: Generic; Specific; Tailored. 
Accounting Application of Electronic Spreadsheet 
? Concept of Electronic Spreadsheet. 
? Features offered by Electronic Spreadsheet. 
? Application in Generating Accounting Information - Bank Reconciliation Statement; Asset     
? Accounting; Loan Repayment of loan schedule, Ratio Analysis 
? Data Representation- Graphs, Charts and Diagrams. 
Using Computerized Accounting System 
? Steps in installation of CAS, codification and Hierarchy of account heads, creation of 
accounts. 
? Data: Entry, Validation and Verification. 
? Adjusting entries, preparation of balance sheet, profit and loss account with closing entries 
and opening entries. 
Page 5


 
1 
 
 
 
 
 
 
The Question Paper Design, Syllabus,  
Sample Question Paper  
and 
Marking Scheme 
In 
Accountancy (Code No.055) 
Class XII 
Effective for Board Examination 2015 
CENTRAL BOARD OF SECONDARY EDUCATION 
  
 
2 
SYLLABUS 
Accountancy (Code No. 055) 
Class–XII (March 2015) 
 3 Hours 
One Paper                                                                                                   Theory      80 Marks+ 20 
Marks 
 Units    Periods Marks 
Part A Accounting for Partnership Firms and Companies   
 Unit 1. Accounting for Partnership Firms                                                                                            90 35 
 Unit 2. Accounting for Companies                                                                                                       60 25 
  150 60 
Part B Financial Statement Analysis   
 Unit 3. Analysis of Financial Statements                                                                                               30 12 
 Unit 4. Cash Flow Statement                                                                                                                 20 8 
  50 20 
Part C  Project Work                                                                                                                             40 20 
 Project work will include:   
 Project File    :  4 Marks   
 Written Test    : 12 Marks (One Hour)   
 Viva Voce    :  4 Marks   
 OR   
Part B Computerized Accounting   
 Unit 3 . Computerized Accounting                                                                                                       60 20 
Part C Practical Work 26 20 
 Practical work will include:   
 File                                    : 4 Marks   
 Practical Examination                 :       12 Marks (One Hour)   
 Viva Voce                                                    : 4 Marks   
 
Part A: Accounting for Partnership Firms and Companies                   60 Marks 150 Periods 
Unit 1:  Accounting for Partnership Firms 
? Partnership: features, Partnership deed. 
? Provisions of the Indian Partnership Act 1932 in the absence of partnership deed. 
? Fixed v/s fluctuating capital accounts. Preparation of Profit & Loss Appropriation account- division of Profit among 
partners, guarantee of profits. 
? Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio). 
? Goodwill: nature, factors affecting and methods of valuation - average profit, super profit and capitalization. 
     Scope: Interest on partner’s loan is to be treated as a charge against profits. 
Accounting for Partnership firms - Reconstitution and Dissolution. 
? Change in the Profit Sharing Ratio among the existing partners - sacrificing ratio, gaining ratio. 
Accounting for revaluation of assets and re-assessment of liabilities and treatment of reserves 
and Accumulated profits. 
? Admission of a partner - effect of admission of a partner on change in the profit sharing ratio, 
treatment of goodwill (as per AS 26), treatment for revaluation of assets and re - assessment of 
 
3 
liabilities, treatment of reserves and accumulated profits, adjustment of capital accounts and 
preparation of balance sheet. 
? Retirement and death of a partner:  
Effect of retirement /death of a partner on change in profit sharing Ratio, treatment of goodwill 
(as per AS 26), treatment for revaluation of assets and re - assessment of Liabilities, adjustment 
of accumulated profits and reserves, adjustment of capital accounts and   preparation of balance 
sheet. Preparation of loan account of the retiring partner. 
– Calculation of deceased partner's share of profit till the date of death. Preparation of deceased 
Partner’s capital account, executor's account and preparation of balance sheet. 
? Dissolution of a partnership firm: types of dissolution of a firm. Settlement of accounts - 
preparation of 
               Realization account, and other related accounts: Capital accounts of partners and Cash/Bank A/c 
(Excluding piecemeal distribution, sale to a company and insolvency of partner(s)). 
Note: 
(i) If value of asset is not given, its realized value should be taken as nil. 
(ii) In case, the realization expenses are borne by a partner, clear indication should be given 
regarding the payment thereof. 
 
Unit 2: Accounting for Companies 
Accounting for Share Capital 
? Share and share capital: nature and types. 
? Accounting for share capital: issue and allotment of equity shares, private placement of shares, 
Public subscription of shares - over subscription and under subscription of shares; Issue at par 
and at premium and at discount, calls in advance and arrears (excluding interest), issue of shares 
for consideration other than cash. 
? Accounting treatment of forfeiture and re-issue of shares. 
? Disclosure of share capital in company's Balance Sheet. 
Accounting for Debentures 
? Debentures: Issue of debentures at par, at a premium and at a discount. Issue of debentures for  
consideration   other than cash; Issue of debentures with terms of redemption; debentures as 
collateral security-concept, interest on debentures. 
? Redemption of debentures: Lump sum, draw of lots and purchase in the open market (excluding  
and cum-  interest). Creation of Debenture Redemption Reserve.                                                                                                                                                                         
Part B: (i) Financial Statement Analysis                                                20 Marks 50 Periods 
Unit 3: Analysis of Financial Statements 
? Financial statements of a company: Statement of Profit and Loss and Balance Sheet in the 
prescribed form with major headings and sub headings (as per Schedule VI to the Companies Act, 
1956). 
Scope: Exceptional Items, Extraordinary Items and Profit (loss) from Discontinued Operations are 
excluded. 
? Financial Statement Analysis: Objectives and limitations. 
? Tools for Financial Statement Analysis: Comparative statements, common size statements, cash 
flow Analysis, ratio analysis. 
 
4 
? Accounting Ratios: Objectives, classification and computation. 
 
Liquidity Ratios:  Current ratio and Quick ratio. 
          Solvency Ratios:  Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio and Interest            
   Coverage   Ratio. 
         Activity Ratios:  Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables  
   Turnover Ratio and Working Capital Turnover Ratio. 
          Profitability Ratios: Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio and 
   Return on Investment. 
Scope: As ratio analysis is a managerial tool, for the computation of profitability ratios, relevant 
information should be specified whether it is a part of Statement of Profit and Loss as per Schedule VI or 
not. 
Unit 4: Cash Flow Statement 
? Meaning, objectives and preparation (as per AS 3 (Revised) (Indirect Method only) 
Scope: 
(i) Adjustments relating to depreciation and amortization, profit or loss on sale of assets    
including investments, Dividend (both final and interim) and tax. 
(ii) Bank overdraft and cash credit to be treated as short term borrowings. 
(iii) Current Investments to be taken as Marketable securities unless otherwise specified. 
PROJECT WORK                                                                                                       20 Marks 40 Periods 
Kindly refer to the Guidelines published by the CBSE. 
OR 
Part B: Computerized Accounting                                                                                 20 Marks 60 Periods 
Unit 3: Computerized Accounting 
Overview of Computerized Accounting System 
? Introduction: Application in Accounting. 
? Features of computerized Accounting System. 
? Structure of CAS. 
? Software Packages: Generic; Specific; Tailored. 
Accounting Application of Electronic Spreadsheet 
? Concept of Electronic Spreadsheet. 
? Features offered by Electronic Spreadsheet. 
? Application in Generating Accounting Information - Bank Reconciliation Statement; Asset     
? Accounting; Loan Repayment of loan schedule, Ratio Analysis 
? Data Representation- Graphs, Charts and Diagrams. 
Using Computerized Accounting System 
? Steps in installation of CAS, codification and Hierarchy of account heads, creation of 
accounts. 
? Data: Entry, Validation and Verification. 
? Adjusting entries, preparation of balance sheet, profit and loss account with closing entries 
and opening entries. 
 
5 
? Need and security features of the system. 
Database Management System (DBMS) 
? Concept and Features of DBMS. 
? DBMS in Business Application. 
? Generating Accounting Information - Payroll. 
Part C: Practical Work                                                                                      20 Marks 26 Periods 
                Please refer to the guidelines published by CBSE. 
  
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FAQs on Sample Question Paper 2015 - Crash Course of Accountancy - Class 12 - Commerce

1. What is commerce and why is it important in today's world?
Ans. Commerce refers to the exchange of goods and services between individuals, businesses, and nations. It plays a crucial role in the economy by facilitating trade, generating employment, and fostering economic growth. In today's globalized world, commerce enables businesses to expand their reach, consumers to access a wide range of products, and countries to participate in international trade.
2. What are the different branches of commerce?
Ans. Commerce can be broadly categorized into three branches: trade, aids to trade, and auxiliaries to trade. Trade involves the buying and selling of goods and services. Aids to trade include activities such as transportation, warehousing, insurance, and banking that facilitate smooth trade operations. Auxiliaries to trade comprise activities like advertising, market research, packaging, and branding that support the marketing and sale of goods and services.
3. How does e-commerce differ from traditional commerce?
Ans. E-commerce refers to the buying and selling of goods and services over the internet, while traditional commerce involves physical transactions conducted in brick-and-mortar establishments. E-commerce offers several advantages such as convenience, global reach, lower costs, and greater customer access. Traditional commerce, on the other hand, allows for personal interaction, immediate product availability, and the ability to examine goods before purchase.
4. What are the various career options available in commerce?
Ans. Commerce offers a wide range of career options across various fields. Some popular career paths include accounting, finance, marketing, human resources, international business, entrepreneurship, and supply chain management. Additionally, commerce graduates can also pursue professional courses such as Chartered Accountancy (CA), Cost and Management Accountancy (CMA), Company Secretaryship (CS), and Certified Financial Planner (CFP) to enhance their career prospects.
5. How can commerce contribute to sustainable development?
Ans. Commerce can contribute to sustainable development by adopting practices that balance economic growth with environmental and social responsibility. This can be achieved through initiatives such as green supply chain management, ethical sourcing, waste reduction, energy conservation, and corporate social responsibility (CSR) activities. By integrating sustainability principles into business operations, commerce can help create a more sustainable and equitable future.
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