CBSE Class 12 Business Studies Syllabus 2024-25 (PDF Download)

CBSE Class 12 Business Studies Syllabus 2024-25

Business Studies

Theory: 80 Marks
3 Hours
Project: 20 Marks 





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 (One)




Part A: Principles and Functions of Management

Unit 1: Nature and Significance of Management


After going through this unit, the

student/ learner would be able to:

Management – concept, objectives, and importance

  •  Understand the concept of management.
  • Explain the meaning of ‘Effectiveness and Efficiency.
  • Discuss the objectives of management.
  • Describe the importance of management.

Management as Science, Art and Profession

· Examine the nature of management as a science, art and profession.

Levels of Management

·  Understand the role of top, middle and lower levels of management

Management functions-planning, organizing, staffing, directing and controlling

·  Explain the functions of management

Coordination- concept and importance

·  Discuss the concept and


characteristics of coordination.

·  Explain the importance of coordination.

Unit 2: Principles of Management

Principles of Management – concept and significance

· Understand the concept of principles of management.

· Explain the significance of management principles.

Fayol’s principles of management

· Discuss the principles of management developed by Fayol.

Taylor’s Scientific management – principles and techniques

· Explain the principles and techniques of ‘Scientific Management’.

· Compare the contributions of Fayol and Taylor.

Unit 3: Business Environment

Business Environment- concept and importance

· Understand the concept of ‘Business Environment’.

· Describe the importance of business environment

Dimensions of Business Environment – Economic, Social, Technological, Political and Legal

Demonetization – concept and features

·  Describe the various dimensions of ‘Business Environment’.

·Understand the concept of demonetization

Unit 4: Planning

Planning: Concept, importance and limitation

·  Understand the concept of planning.

· Describe the importance of planning.

· Understand the limitations of planning.

Planning process

· Describe the steps in the process of planning.

Single use and Standing Plans. Objectives, Strategy, Policy, Procedure, Method, Rule, Budget and Programme

· Develop an understanding of single use and standing plans

· Describe objectives, policies, strategy, procedure, method, rule,

budget and programme as types of plans.

Unit 5: Organising

Organising: Concept and importance

· Understand the concept of organizing as a structure and as a



·  Explain the importance of organising.

Organising Process

· Describe the steps in the process of organizing

Structure of organisation- functional and divisional concept.

Formal and informal organization – concept

·  Describe functional and divisional structures of organisation.

· Explain the advantages, disadvantages and suitability of functional and divisional structure.

· Understand the concept of formal and informal organisation.

·  Discuss the advantages,

disadvantages of formal and informal organisation.

Delegation: concept, elements and importance

·  Understand the concept of delegation.

·  Describe the elements of delegation.

·  Appreciate the importance of Delegation.

Decentralization: concept and importance

·  Understand the concept of decentralisation.

·  Explain the importance of decentralisation.

·  Differentiate between delegation and decentralisation.

 Unit 6: Staffing

Staffing: Concept and importance of staffing

·  Understand the concept of staffing.

·  Explain the importance of staffing

Staffing as a part of Human Resource Management concept

· Understand the specialized duties and activities performed by Human

Resource Management

Staffing process

·   Describe the steps in the process of staffing

Recruitment process

·  Understand the meaning of recruitment.

·  Discuss the sources of recruitment.

·   Explain the merits and demerits of

internal and external sources of recruitment.

Selection – process

· Understand the meaning of selection.

·  Describe the steps involved in the process of selection.

Training and Development – Concept and importance, Methods of training – on the

· Understand the concept of training and development.

job and off the job – vestibule training, apprenticeship training and internship training

• Appreciate the importance of training to the organisation and to the employees. • Discuss the meaning of induction training, vestibule training, apprenticeship training and internship training. • Differentiate between training and development. • Discuss on the job and off the job methods of training.

 Unit 7: Directing

Directing: Concept and importance

·  Describe the concept of directing.

·   Discuss the importance of directing

Elements of Directing

·  Describe the various elements of directing

Motivation – concept, Maslow’s hierarchy of needs, Financial and non-financial incentives

·  Understand the concept of motivation.

· Develop an understanding of Maslow’s Hierarchy of needs.

· Discuss the various financial and non-financial incentives.

Leadership – concept, styles – authoritative, democratic and laissez faire

·  Understand the concept of leadership.

· Understand the various styles of leadership.

Communication – concept, formal and informal communication; barriers to effective communication, how to overcome the barriers?

·   Understand the concept of communication

·   Understand the elements of the communication process.

·    Discuss the concept of formal and informal communication.

·   Discuss the various barriers to effective communication.

·   Suggest measures to overcome barriers to communication.

Unit 8: Controlling

Controlling – Concept and importance

·  Understand the concept of controlling.

·  Explain the importance of controlling.

Relationship between planning and controlling

·  Describe the relationship between planning and controlling

Steps in process of control

·  Discuss the steps in the process of controlling.

Part B: Business Finance and Marketing

Unit 9: Financial Management

Financial Management: Concept, role and objectives

·  Understand the concept of financial management.

·   Explain the role of financial management in an organisation.

·   Discuss the objectives of financial management

Financial decisions: investment, financing and dividend – Meaning and factors affecting

·  Discuss the three financial decisions and the factors affecting them.

Financial Planning – concept and importance

·  Describe the concept of financial planning and its objectives.

·  Explain the importance of financial planning.

Capital Structure – concept and factors affecting capital structure

·  Understand the concept of capital structure.

· Describe the factors determining the choice of an appropriate capital structure of a company.

Fixed and Working Capital – Concept and factors affecting their requirements

·  Understand the concept of fixed and working capital.

·  Describe the factors determining the requirements of fixed and working capital.

Unit 10: Financial Markets

Financial Markets: Concept

·  Understand the concept of financial market.

Money Market: Concept

·  Understand the concept of money market.

Capital market and its types (primary and secondary)

·  Discuss the concept of capital market.

·   Explain primary and secondary markets as types of capital market.

· Differentiate between capital market and money market.

·  Distinguish between primary and secondary markets.

Stock Exchange – Functions and trading procedure

·  Give the meaning of a stock exchange.

·  Explain the functions of a stock exchange.

·  Discuss the trading procedure in a stock exchange.


·  Give the meaning of depository services and demat account as used in the trading procedure of securities.

Securities and Exchange Board of India (SEBI) – objectives and functions

·  State the objectives of SEBI.

·   Explain the functions of SEBI.

 Unit 11: Marketing

Marketing – Concept, functions and philosophies

·  Understand the concept of marketing.

·   Explain the features of marketing.

·   Discuss the functions of marketing.

·  Explain the marketing philosophies.

Marketing Mix – Concept and elements

·  Understand the concept of marketing mix.

·  Describe the elements of marketing mix.

Product – branding, labelling and packaging – Concept

· Understand the concept of product as an element of marketing mix.

·  Understand the concept of branding, labelling and packaging.

Price – Concept, Factors determining price

·  Understand the concept of price as an element of marketing mix.

· Describe the factors determining price of a product.

Physical Distribution – concept, components and channels of distribution

· Understand the concept of physical distribution.

· Explain the components of physical distribution.

· Describe the various channels of distribution.

Promotion – Concept and elements; Advertising, Personal Selling, Sales Promotion and Public Relations

·  Understand the concept of promotion as an element of marketing mix.

·  Describe the elements of promotion mix.

·  Understand the concept of advertising.

· Understand the concept of sales promotion.

· Discuss the concept of public relations.

Unit 12: Consumer Protection

Consumer Protection: Concept and importance

· Understand the concept of consumer protection.

·  Describe the importance of


consumer protection.

·  Discuss the scope of Consumer Protection Act, 2019

The Consumer Protection Act, 2019:



Meaning of consumer

Rights and responsibilities of consumers Who can file a complaint?

Redressal machinery Remedies available

·  Understand the concept of a consumer according to the Consumer Protection Act, 2019.

·  Explain the consumer rights

·  Understand the responsibilities of consumers

·  Understand who can file a complaint and against whom?

·  Discuss the legal redressal machinery under Consumer Protection Act, 2019.

·  Examine the remedies available to the consumer under Consumer Protection Act, 2019.

Consumer awareness – Role of consumer organizations and Non-Governmental Organizations (NGOs)

· Describe the role of consumer organizations and NGOs in protecting consumers’ interests.

 Unit 13: Project Work



The course in Business Studies is introduced at Senior School level to provide students with a sound understanding of the principles and practices bearing in business (trade and industry) as well as their relationship with the society. Business is a dynamic process that brings together technology, natural resources and human initiative in a constantly changing global environment. With the purpose to help them understand the framework within which a business operates, and its interaction with the social, economic, technological and legal environment, the CBSE has introduced Project Work in the Business Studies Syllabus for Classes XI and XII. The projects have been designed to allow students to appreciate that business is an integral component of society and help them develop an understanding of the social and ethical issues concerning them.

The project work also aims to empower the teacher to relate all the concepts with what is happening around the world and the student’s surroundings, making them appear more clear and contextual. This will enable the student to enjoy studies and use his free time effectively in observing what’s happening around.

By means of Project Work the students are exposed to life beyond textbooks giving them opportunities to refer materials, gather information, analyze it further to obtain relevant information and decide what matter to keep.


After doing the Project Work in Business Studies, the students will be able to do the following:

  • develop a practical approach by using modern technologies in the field of business and management;
  • get an opportunity for exposure to the operational environment in the field of business management and related services;
  • inculcate important skills of team work, problem solving, time management, information collection, processing, analysing and synthesizing relevant information to derive meaningful conclusions
  • get involved in the process of research work; demonstrate his or her capabilities while working independently and
  • make studies an enjoyable experience to cherish.


The marks will be allocated on the following heads.


Initiative, cooperativeness and participation

2 Mark


Creativity in presentation

2 Mark


Content, observation and research work

4 Marks


Analysis of situations

4 Marks



8 Marks



20 Marks


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