12th Maharashtra Board (HSC) – Commerce (2026)
Exam Dates (Expected – as per previous years)
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Practical / Oral Exams:
➤ Late January to early February 2026 -
Theory Board Exams:
➤ Start: 10 February 2026
➤ End: Mid-March 2026 (around 11–18 March)
Exam Time:
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Morning shift: 11:00 AM – 2:00 PM
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Duration: 3 Hours
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Mode: Offline (Pen & Paper)
Commerce Subjects
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English
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Book-Keeping & Accountancy
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Organisation of Commerce & Management (OCM)
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Economics
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Mathematics & Statistics
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Secretarial Practice (optional in some colleges)
Common Paper Pattern (All Commerce Subjects)
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Total Marks:
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Theory: 80 marks
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Internal/Practical: 20 marks
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Total: 100 marks
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Passing Marks: 35%
Question Types
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MCQs (Objective)
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Very Short Answers
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Short Answers
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Long Answers / Numerical Problems
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Internal choices are given
Subject-Wise Paper Pattern (Simple)
Book-Keeping & Accountancy
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Journal entries
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Ledger & Subsidiary books
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Final accounts
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Partnership accounts
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Numerical-based paper
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High practice subject
Organisation of Commerce & Management (OCM)
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Principles of management
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Business services
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Consumer protection
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Company & organization topics
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Theory-based + short notes
Economics
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Micro & Macro economics
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Demand & supply
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National income
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Banking & financial system
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Diagram + explanation questions
Mathematics & Statistics
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Statistics (mean, median, correlation)
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Probability
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Linear programming
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Functions & equations
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Numerical & formula-Secretarial Practice
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Office procedures
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Business communication
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Filing, meetings, correspondence
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Mostly theory + practical writing
English
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Reading comprehension
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Grammar
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Essay / Letter / Report writing
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Textbook prose & poetry
