12th CBSE Business studies syllabus

Business studies, management and entrepreneurial subjects play a pivotal role in one`s life both on the academic and non-academic front. Students at this stage need to be aware of their requirement and limitations of unit, subject, lesson, topic, marks allotted. Class 12 CBSE business studies syllabus is set according to the prescribed standards of NCERT and CBSE. As a discipline, there are wide number of channels after pursuing management subjects like business studies hence it is essential to understand the clear-cut structure of curriculum. The table below describes the detailed syllabus for Class 12 Business Studies.



Unit title



Part A- Principles and Functions of Management


Nature and Significance of Management




Principles of Management



Business Environment






















Part B- Business Finance and Marketing


Financial Management




Financial Markets



Marketing Management




Consumer Protection





Part C

Project Work





Part A: Principles and Functions of Management

Unit I: Nature and Significance of Management

  • Management - concept, objectives and importance
  • Management as Science, Art and Profession
  • Levels of management
  • Management functions - planning, organising, staffing, directing and controlling
  • Coordination - concept, characteristics and importance.


Unit 2: Principles of Management

  • Principles of Management - concept, nature and significance
  • Fayol’s principles of management
  • Taylor’s Scientific Management - principles and techniques


Unit 3: Management and Business Environment

  • Business Environment - concept and importance
  • Dimensions of Business Environment - Economic, Social, Technological, Political and Legal.
  • Impact of Government policy changes on business with special reference to liberalization, privatization and globalisation in India.


Unit 4: Planning

  • Concept, importance and limitations
  • Planning process
  • Single use and Standing Plans - Objectives, Strategy, Policy, Procedure, Method, Rule, Budget and Programme


Unit 5: Organising

  • Concept and importance.
  • Organizing Process.
  • Structure of organization - functional and divisional.
  • Formal and informal organization.
  • Delegation: concept, elements and importance.
  • Decentralization: concept and importance.


Unit 6: Staffing

  • Concept and importance of staffing
  • Staffing as a part of Human Resource Management
  • Staffing process: Recruitment - sources; Selection - process
  • Training and Development - Concept and importance. Methods of training- on the job and off the job- Induction training, vestibule training, apprenticeship training and internship training.


Unit 7: Directing

  • Concept and importance
  • Elements of Directing: - Supervision - concept, functions of a supervisor.; - Motivation - Concept, Maslow’s hierarchy of needs; Financial and non-financial incentives.; - Leadership - concept, styles - authoritative, democratic and lassie-faire.; - Communication - concept, formal and informal communication; barriers to effective; communication, how to overcome the barriers.


Unit 8: Controlling

  • Concept, nature and importance
  • Relationship between planning and controlling
  • Steps in the process of control



Part B: Business Finance and Marketing

Unit 9: Financial Management

  • Concept and objectives of financial management.
  • Financial decisions : investment, financing and dividend and factors affecting.
  • Financial planning - concept and importance.
  • Capital Structure - concept and factors affecting.
  • Fixed and Working Capital - concept and factors affecting their requirements.


Unit 10: Financial Markets

  • Financial Markets: concept and types.
  • Money market and its instruments.
  • Capital market and its types (primary and secondary).
  • Stock Exchange - functions and training procedure. Depository Services and D'mat Account.
  • Securities and Exchange Board of India (SEBI) - objectives and functions.


Unit 11: Marketing Management

  • Marketing - concept and functions.
  • Marketing management philosophies.
  • Marketing Mix - concept
  • Product - concept, branding, labeling and packaging. Price - factors determining price.
  • Physical distribution- concept, channels of distribution: types, choice of channels.
  • Promotion -concept and elements; advertising- concept, role, objections against advertising, personal selling - concept and qualities of a good salesman, sales promotion - concept and techniques, public relations - concept and role.


Unit 12: Consumer Protection

  • Concept and importance of consumer protection.
  • Consumer Protection Act 1986
    1. Meaning of consumer and consumer protection.
    2. Rights and responsibilities of consumers
    3. Who can file a complaint and against whom?
    4. Redressal machinery.
    5. Remedies available.
  • Consumer awareness - Role of consumer organizations and Non-Governmental Organizations (NGOs).



Project Work details for 12th CBSE Business studies

Project is for 20 marks mainly focus on work related to business ethics, marketing, business environment, the principles of management and the stock exchange. Students can chose to take-up ONLY 1 project of 20 Marks rather than 2 projects of 10 marks each.


Topic 1: Project on elements of business environment for class 12(Any one of the following areas can be picked to work).

1. Changes witnessed over the last few years on mode of packaging and its economic impact

  1. The changes in transportation of fruits and vegetables such as cardboard crates being used in place of wooden crates, etc. Reasons for above changes.
  2. Milk being supplied in glass bottles, later in plastic bags and now in tetra-pack and through vending machines.
  3.  Plastic furniture like doors and stools gaining preference over wooden furniture.
  4. The origin of cardboard and the various stages of changes and growth.
  5. Brown paper bags packing to recycled paper bags to plastic bags and cloth bags.
  6. Re use of packaging [bottles, jars and tins] to attract customers for their products.
  7. The concept of pyramid packaging for milk.
  8. Cost being borne by the consumer/manufacturer.
  9. Packaging used as means of advertisements.


2. The reasons behind changes in  the Coca – Cola and Fanta in the seventies to Thumbs up and Campa Cola in the eighties to Pepsi and Coke in nineties, where the  students may be required to enquire about:

    1. Reasons of stopping the manufacturing of the above mentioned drinks in India THEN.
    2. The introduction of Thums up and Campa cola range.
    3. Re-entry of Coke and introduction of Pepsi in the Indian market.
    4. Factors responsible for the change.
    5. Other linkages with the above.
    6. Leading brands and the company having the highest market share.
    7. Different local brands venturing in the Indian market.
    8. The rating of the above brands in the market.
    9. The survival and reasons of failure in competition with the international brands.
    10. Other observations made by the students


3. Changing role of the women in the past 25 years relating to joint families, nuclear families, women as a bread earner of the family, changes in the requirement trend of mixers, washing machines, micro wave and standard of living.

4. The changes in the pattern of import and export of different products.

5. The trend in the changing interest rates and their effect on savings.

6. A study on child labor laws, its implementation and consequences.

7. The state of ‘anti plastic campaign,’ the law, its effects and implementation.

8. The laws of mining /setting up of industries, rules and regulations, licenses required for running that business.

9. Social factors affecting acceptance and rejection of an identified product. (Dish washer, Atta maker, etc.)

10. What has the effect of change in environment on the types of goods and services? As an example, students can  take ;

  1. Washing machines, micro waves, mixers and grinder.
  2. Need for crèche, day care center for young and old.
  3. Ready to eat food, eating food outside, and tiffin centers.

11. Change in the man-machine ratio with technological advances resulting in change of cost structure.

12. Effect of changes in technological environment on the behavior of employee.


Topic 2: Principles of Management Project Class 12 business studies

​​​​​​​The students are required to visit any one of the following:

  1. A departmental store.
  2. An Industrial unit.
  3. A fast food outlet.
  4. Any other organization approved by the teacher.


​​​​​​​They are required to observe the application of the general principles of management advocated by Fayol. Fayol’s principles like

  1. Division of work.
  2. Unity of command.
  3. Unity of direction.
  4. Scalar chain
  5. Espirit de corps
  6. Fair remuneration to all.
  7. Order.
  8. Equity.
  9. Discipline
  10. Subordination of individual interest to general interest.
  11. Initiative.
  12. Centralization and decentralization.
  13. Stability of tenure.


They may enquire into the application of scientific management techniques by F.W. Taylor in the unit visited. Scientific techniques of management:

  1. Functional foremanship.
  2. Standardization and simplification of work.
  3. Method study.
  4. Motion Study.
  5. Time Study.
  6. Fatigue Study
  7. Differential piece rate plan.


Topic 3: Stock Exchange Project for Class 12 CBSE

The students are expected to:

  1. Develop a brief report on History of Stock Exchanges in India.
  2. Prepare a list of at least 25 companies listed on a Stock Exchange.
  3. To make an imaginary portfolio totaling a sum of INR 50,000 equally in any of the 5 companies of their choice listed above over a period of twenty working days.

The students may be required to report the prices of the stocks on daily basis and present it diagrammatically on the graph paper. During this period of recording students are supposed to distinctively record the daily and starting and closing prices of the week other days under the negotiable instrument act so that they acquire knowledge about closing and opening prices. The students may conclude by identifying the causes in the fluctuations of prices. The students are expected to find the value of their investments and accordingly rearrange their portfolio. The project work should cover the following aspects;

  1. Graphical presentation of the share prices of different companies on different dates.
  2. Change in market value of shares due to change of seasons, festivals, natural and human disasters.
  3. Change in market value of shares due to change in political environment/ policies of various countries/crisis in developed countries or any other reasons
  4. Identify the top ten companies out of the 25 selected on the basis of their market value of shares. (It does not matter if they have made profits or losses.)


Topic 4: Marketing project topics for class 12 business studies

Students must identify the  product/service keeping in mind the following:

  1. Reason, why have they selected this product/service?
  2. 5 competitive brands that exist in the market.
  3. Permission and licenses would be required to make the product?
  4. Competitors Unique Selling Proposition? [U.S.P.]
  5. Give details of  product range.
  6. Name of your product?
  7. Features of the chosen product.
  8. Draw the ‘Label’ of the product.
  9. Draw a logo for the product.
  10. Draft a tag line.
  11. What is the selling price of your competitor’s product? That includes the details of selling price to consumer , retailer and to the wholesaler.
  12. What is the profit margin in percentage to the Manufacturer, Wholesaler, and Retailer?
  13. How will your product be packaged?
  14.  Which channel of distribution are you going to use? Give reasons for selection?


List 5 ways of promoting your product and find any schemes for

  • The wholesaler
  • The retailer
  • The consumer
  • What is going to be your ‘U.S.P
  • What means of transport you will use and why?
  • Draft a social message for your label.
  • What cost effective techniques will you follow for your product.
  • What cost effective techniques will you follow for your promotion plan.



Allocation of project work Marks



Initiative, cooperativeness and participation


2 Marks

Creativity in presentation

2 Marks


Content, observation and research work

4 Marks


Analysis of situations

4 Marks



8 Marks








Course List