The WBCHSE Class 12 Costing and Taxation syllabus focuses on providing students with practical knowledge of cost management, budgeting, and taxation principles. The curriculum introduces the basics of cost accounting, including material, labor, and overhead costs, as well as techniques for cost control and efficiency improvement. Students learn about different types of costing, such as job costing, process costing, and marginal costing. These concepts help in analyzing business operations, preparing cost sheets, and making informed managerial decisions. The syllabus also includes budgeting, financial planning, and standard costing, fostering analytical skills and business acumen.
Taxation forms an important component of the syllabus, covering income tax, GST, and tax planning for individuals and businesses. Students gain practical knowledge of filing returns, calculating tax liabilities, and understanding compliance requirements. The syllabus emphasizes real-world applications, encouraging students to solve case studies, prepare reports, and simulate business scenarios. WBCHSE Costing and Taxation equips students with the skills required for commerce-related careers, including finance, accounting, auditing, and taxation. Regular practice of numerical problems, accounting exercises, and updates on tax regulations is essential for mastering the subject and achieving success in both board exams and professional pursuits.