BSEB Matric Commerce study materials
BSEB Matric Commerce study resources

BSEB Matric Commerce case studies

BSEB Matric Commerce · Put your knowledge to work in context.

BSEB Matric Commerce is the commerce elective stream of the Bihar School Examination Board's Class X (Matric) examination. It is designed for secondary students in Bihar who want an early grounding in business and accounting rather than a purely general curriculum, and it usually appeals to learners who plan to continue into Class XI–XII commerce, take up vocational courses, or begin helping in a family shop or small enterprise. The BSEB Matric Commerce case studies are 5 cases and about 4,299 words.

1

Three Friends Choosing a Legal Form for Their Coaching and Stationery Shop

Three friends in Muzaffarpur - Ankit, Sarita and Rehan - have finished Class 12 and want to open a combined coaching centre and stationery shop near their college gate. They estimate they need ₹8,00,000: ₹3,00,000 for furniture, two computers, racks and the deposit on rented premises, and ₹5,00,000 as working capital for books, registers and coaching material.

890 words, about 4 min
2

A Trial Balance That Tallies Even When the Books Are Wrong

Sanjay runs a hardware shop in Gaya and keeps his books on the double-entry system. On 31 March his trial balance shows totals of ₹4,62,000 on each side, and his accountant says the books must therefore be correct.

790 words, about 4 min
3

Discounts and Averages at Meera's Sweet Shop

Meera runs a sweet shop near the bus stand in Bhagalpur. A wholesaler's list price for a gift pack of laddus is ₹500.

850 words, about 4 min
4

A Failed Safety Valve and the Question of Whom to Sue

In January, Sunita Devi of Darbhanga bought a five-litre pressure cooker for ₹2,600 from an authorised dealer in the town. The printed warranty card promised two years against manufacturing defects.

878 words, about 4 min
5

A Dishonoured Cheque, an Under-Insured Godown and an Unexplained Debit

Harishankar runs a small readymade garment shop in Purnia. On 3 March he issued a cheque for ₹42,000 to his supplier Kishore, though his current account held only ₹38,500, because a customer had promised ₹25,000 that afternoon.

891 words, about 4 min