The status of this response is Pending and require some modification by the author.
After 12 he should opt B.com, B.b.a, B.b.m and side by side he may go for management courses like hospitality management or hotel management. He can also go for a Management Accountant. The role of management does the accounts work with taking into consideration management issues. If he is interested in management after graduation he should M.b.a. Put him in a good institute. M.b.a from best colleges will help him in getting placements in top organisations.