ISC 2026 Commerce Question Paper for Class 12

About this paper

This is the ISC Class 12 Commerce paper, code 1226-857, from the 2026 board examination. It carries 80 marks and runs for three hours plus fifteen minutes of reading time. All 13 questions are compulsory. Section A has sixteen one-mark items on Maslow's needs, distribution channels, equity shares, digital banking and a library rules poster. Section B has eight four-mark questions, with an internal choice in two, covering NEFT, leadership, Taylor's principles, financial institutions, marketing and decentralisation. Section C has four eight-mark questions, with an internal choice in one, and closes with a case on Maria, who leaves a multinational to start an organic tea business. This copy has the questions only.

Exam

ISC Class 12

Subject

Commerce

Year

2026

Paper code

1226-857

Maximum marks

80

Time allowed

3 hours + 15 min reading

Questions

13

Pages

8

Answers included

No, questions only

Paper pattern

• Section A

  16 marks

  Question 1 with 16 one-mark parts: multiple choice, an assertion–reason item, true or false, analogies and very short answers

• Section B

  32 marks

  Questions 2–9, four marks each; internal choice in two questions

• Section C

  32 marks

  Questions 10–13, eight marks each, including a case on planning, recruitment and staffing; internal choice in one question

Topics covered

• Nature and objectives of management
• Business environment
• Taylor's principles of scientific management
• Leadership styles
• Communication barriers
• Decentralisation
• Marketing mix, packaging and branding
• Consumer protection
• Sources of finance and financial institutions
• NEFT, equity shares and preference shares
• Fixed and working capital
• Planning, recruitment and staffing

Questions from this paper

1. Tara Ltd. provides medical insurance to every employee as part of the compensation package. According to Maslow's theory, which need does this fulfil?
2. Libas manufactures and sells women's apparel through its own website, exclusive brand outlets, and marketplaces such as Myntra and Amazon. Identify the channels of distribution it uses.
3. Shubhi wants to transfer ₹1 lakh to her son in Mumbai and is considering NEFT. Discuss any four features of NEFT.
4. The CEO of Vision Ltd. consults her team before major decisions, while the CEO of Mica Ltd. gives instructions and expects them to be followed without question. Name and briefly explain each leadership style.
5. Blossom Ltd. approaches SIDBI and state financial corporations for long-term capital. Evaluate any two advantages and any two disadvantages of raising funds through these financial institutions.
6. Name the hybrid security that carries a fixed rate of dividend and is a source of long-term finance. Explain any four types of that security.