12th Commerce – Secretarial Practice (SP) Secretarial Practice (SP) is an important subject in the 12th Commerce stream that focuses on the legal and administrative aspects of business organizations, especially companies. This subject helps students understand how companies are formed, managed, and regulated according to business laws and corporate rules. Secretarial Practice provides knowledge about the role and responsibilities of a company secretary, company administration, business communication, and legal procedures involved in running a company. It helps students gain practical understanding of corporate management and the functioning of modern business organizations. Key Learning Objectives Understand the structure and formation of companies Learn about the roles and responsibilities of company secretaries Gain knowledge about company meetings and resolutions Understand corporate governance and business laws Develop knowledge of business communication and office management