Introduction to Accounting: Basic concepts, objectives, and importance of accounting.

Theory Base of Accounting: Accounting principles, concepts, conventions, and standards.

Recording of Transactions: Journal, ledger, subsidiary books, cash book, trial balance, and rectification of errors.

Preparation of Financial Statements: Trading and profit & loss account, balance sheet, and accounting ratios.

Nature and Purpose of Business: Concept of business, objectives, and classification of business activities.

Forms of Business Organizations: Sole proprietorship, partnership, company, cooperative society, and multinational corporation.

Micro and macro environment, economic reforms, and government policies.

Management: Planning, organizing, staffing, directing, controlling, and business ethics.

Introduction to Economics: Basic concepts, scope, and importance of economics.

Microeconomics: Theory of demand and supply, consumer behavior, production and costs, and market structures (perfect competition, monopoly, monopolistic competition, and oligopoly).

Macroeconomics: National income accounting, money and banking, government budget and economic planning, inflation, and unemployment.

Mathematics is often offered as an optional subject in 11th-grade commerce. Topics typically include algebra, trigonometry, calculus, and statistics, with a focus on applications in business and economics.

Some schools may offer computer science as an optional subject in the 11th-grade commerce curriculum. Topics may include computer fundamentals, programming languages, data structures, and database management systems.

Apart from the core commerce subjects, students may continue studying languages such as English or their native language as per the school's curriculum requirements.