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Business Studies Commerce (English Medium) Class 12 CBSE Syllabus 2025-26

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CBSE Class 12 Business Studies Syllabus - Free PDF Download

CBSE Syllabus 2025-26 Class 12: The CBSE Class 12 Business Studies Syllabus for the examination year 2025-26 has been released by the Central Board of Secondary Education, CBSE. The board will hold the final examination at the end of the year following the annual assessment scheme, which has led to the release of the syllabus. The 2025-26 CBSE Class 12 Business Studies Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new CBSE syllabus to prepare for their annual exam properly.

The detailed CBSE Class 12 Business Studies Syllabus for 2025-26 is below.

Academic year:

CBSE Class 12 Business Studies Revised Syllabus

CBSE Class 12 Business Studies and their Unit wise marks distribution

CBSE Class 12 Business Studies Course Structure 2025-26 With Marking Scheme

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Syllabus

CBSE Class 12 Business Studies Syllabus for Chapter 1: Principles and Functions of Management

1.1 Nature and Significance of Management
  • Concept of Management  
    • Meaning and Features of Management
    • Body of Knowledge
    • Management Tools
    • Separate Discipline
    • Specialisation
    • Code of Conduct
    • Professional Association
  • Objectives of Management  
  • Importance of Management  
  • Management as Science, Art and Profession  
  • Levels of Management  
    • Top Management
    • Middle Management
    • Lower Or Supervisory (First Level) Management
  • Management Functions  
    • Planning - Concept and Importance of Planning
    • Controlling - Concept and Importance of Controlling
    • Coordination - Concept and Importance of Coordination
    • Directing - Concept and Importance of Directing
    • Organizing - Concept and Importance of Organizing
    • Staffing - Concept and Importance of Staffing
  • Coordination as an Essence of Management  
    • Nature of Coordination
    • Importance of Coordination
1.2 Principles of Management
  • Concept of Principles of Management  
    • Introduction
    • Meaning
    • Definition
    • Features
  • Significance of Management Principles  
    • Provides useful insight to managers
    • Helpful inefficient utilization of resources
    • Scientific decisions
    • Understanding social responsibility
    • Encourages Research and Development (R and D)
    • Helps to coordinate and control
    • Develops objective approach
  • Fayol’s Principles of Management  
  • Principles of Taylor’s Scientific Management  
    • Science, Not Rule of Thumb
    • Harmony, Not Discord
    • Mental Revolution
    • Cooperation, Not Individualism
    • Division of Responsibility
    • Development of employer and employees for greater efficiency and maximum prosperity
  • Techniques of Taylor’s Scientific Management  
    • Work Study
    • Standardization of Tools and Equipment
    • Scientific Task Setting
    • Scientific Selection and Training
    • Functional Organization
    • Differential Piece-Rate Wage Plan
  • Standardisation and Simplification of Work  

    Standardisation and Simplification of Work

    • Method Study
    • Motion Study
    • Time Study
    • Fatigue Study
    • Differential Piece Wage System
1.3 Management and Business Environment
  • Concept of Business Environment  
    • Meaning and Features of Business Environment
  • Importance of Business Environment  
  • Dimensions of Business Environment - Macro  
    • Economic
    • Social
    • Technological
    • Political
    • Legal
  • Impact of Government Policy Changes on Business with Special Reference to Liberalization, Privatization and Globalization in India  
  • Economic Environment in India  
1.4 Planning
  • Concept of Planning  
    • Meaning and features of Planning
    • Type of Plan
    • Importance of Planning
    • Economic Planning in India
    • Case for planning
    • Case against planning
    • Target Area Planning
    • Hill Area Development Programme
    • Drought Prone Area Programme
    • Case Study – Integrated Tribal Development Project in Bharmaur* Region
  • Limitation of Planning  
  • Planning Process  
  • Objective of Single Use and Standing Plans  
  • Strategy of Single Use and Standing Plans  
  • Policy of Single Use and Standing Plans  
  • Single Use and Standing Plans - Method Rule  
  • Budget and Programme  
  • Types of Plans  

    Types of Plans

    • Objectives
    • Strategy
    • Policy
    • Procedure
    • Method
    • Rule
    • Programme
    • Budget
1.5 Organising
  • Concept of Organising  
    • Meaning and Features of Organising
    • Organising Process
  • Structure of Organisation  
    • Structure of Organization:
    1. Formal Organisation
    2. Informal Organisation
    • Types of formal organisation based on their structure
    1. Line Organisation
    2. Line and Staff Organisation
    3. Functional Organisation
    4. Divisional Organisation
  • Concept of Delegation of Authority  
  • Elements of Delegation  
  • Importance of Delegation of Authority  
  • Concept of Decentralization  
  • Importance of Decentralization  
  • Steps in the Process of Organising  
1.6 Staffing
  • Concept of Staffing  
  • Importance of Staffing  
  • Staffing as a Part of Human Resource Management  
  • Evolution of Human Resource Management  
  • Staffing Process  
    • Steps in the staffing process
  • Staffing - Recruitment Process  
    • Meaning and sources of staffing
  • Staffing - Selection Process  
    • Meaning and procedure
  • Concept of Training and Development  
    • Meaning and Features of Training and Development
  • Importance of Training and Development  
  • Methods of Training  
    • on the job
    • off the job
    • Induction training
    • vestibule training
    • apprenticeship training
    • internship training
    • Classroom training
    • Distinction between on the job and off the job training
1.7 Directing
  • Meaning and Features Of Directing  
  • Importance of Directing  
  • Principles of Directing  
  • Elements of Directing  
  • Concept of Supervision  
    • Meaning and Features of Supervision
  • Importance of Supervision  
  • Function of a Supervisor  
  • Concept of Motivation  
    • Meaning and Features of Motivation
  • Importance of Motivation  
  • Maslow’s Hierarchy of Needs  
    • Pyramid
    • Assumption
    • Criticism
  • Motivation - Financial and Non Financial Incentives  
  • Concept of Leadership  

    Meaning and Features of Leadership

  • Importance of Leadership  
  • Leadership Styles  
    • Advantage
    • Disadvantage

    Leadership Style:

    • Autocratic
    • Democratic
    • Laissez-Faire
  • Concept of Communication  
    • Meaning and Features of Communication
  • Elements of the Communication Process  
  • Importance of Communication in Business  
  • Formal and Informal Communication  
  • Barriers to Effective Communication  
  • How to Overcome the Barriers  
1.8 Controlling
  • Concept of Controlling  
    • Meaning and Features of Controlling
  • Features of Controlling  
  • Importance of Controlling  
    • Fulfilling Goals of Organization
    • Making Efficient Utilization of Resources
    • Accuracy of Standards
    • Motivates Employee
    • Ensures Order and Discipline
    • Facilitates Co-ordination
    • Psychological Pressure
    • Ensures Organizational Efficiency and Effectiveness
    • Builds Good Corporate Image
    • Acts as a Guide
  • Relationship Between Planning and Controlling  
  • Steps in Controlling Process  
    1. Setting performance standards
    2. Measurement of actual performance
    3. Comparison of actual performance with standards
    4. Analysing deviations
    5. Taking corrective action
  • Techniques of Managerial Control  

    Techniques of Managerial Control

    • Traditional Techniques
    • Modern Techniques
  • Responsibility Accounting  
  • Management Audit  

CBSE Class 12 Business Studies Syllabus for Chapter 2: Business Finance and Marketing

2.1 Financial Management
  • Concept of Financial Management  
    • Meaning and Features of Financial Management
  • Role and Objectives of Financial Management  
  • Financial decisions - investment  
    • Meaning of investment
    • Factor affecting Investment
  • Financial Decisions - Financing and Dividend  
    • Meaning of financing and dividend
    • factors affecting financing and dividend
  • Concept of Financial Planning  
    • Meaning of Financial Planning
  • Importance of Financial Planning  
  • Concept of Capital Structure  
    • Meaning of Capital Structure
    • Factors of Capital Structure
  • Concept of Fixed and Working Capital  
    • Meaning and Features of Fixed and Working Capital
  • Factors Affecting Fixed and Working Capital Requirements  
2.2 Financial Markets
  • Concept of Financial Markets  
    • Meaning and Features of Financial Markets
    • Function of Financial Markets
    • Capital Market and Its Types -(Primary and Secondary)
    • Money Market and Its Instruments
  • Types of Financial Markets  
    • capital market
    • money market
    • On the Basis of Type of Financial Claim
    • On the Basis of Maturity of Financial Claim
    • On the Basis of Time of Issue of Financial Claim
    • On the Basis of Timing of Delivery of Financial Claim
    • On the Basis of the Organizational Structure of the Financial Market
  • Money Market  

    Money Market - Money Market Instruments

  • Types of Financial Market  
    • Capital Market  
  • Kinds of Capital Market  
    • Primary Market
    1. Public Issue
    2. Rights Issue
    3. Private Placement
    • Secondary Market
  • Methods of Floatation in the Primary Market  
  • Stock Exchange  
    • Origin, Meaning and Definition
    • Functions of Stock Exchange
    • Trading Procedure of Stock Exchange
  • Securities and Exchange Board of India (SEBI)  
    • Objectives of the Securities and Exchange Board of India (SEBI)
    • The function of the Securities and Exchange Board of India (SEBI)
    • stock exchanges, stockbrokers, merchant bankers, depositories, mutual funds, and credit rating agencies.
  • Distinction Between Capital Market and Money Market  
  • National Stock Exchange of India (NSE)  

    National Stock Exchange of India (NSE)

    • Objectives of NSE
    • Market Segments of NSE
2.3 Marketing Management
  • Concept of Marketing  
    • Introduction
    • Meaning
    • Definition
    • Features of Marketing
  • Concept of Selling  
    • Meaning and Features of Selling
  • Concept of Marketing Management  
    • Meaning and Features of Marketing Management
  • Marketing Functions  
    • Meaning, features of each function of marketing
  • Marketing Management Philosophies  
  • Concept of Marketing Mix  
    • Product
    • Price
    • Place
    • Promotion
    • People
    • Process
    • Physical Environment
  • Elements of Marketing Mix  
    • Meaning, features, objectives and differences of Advertising, sales promotion, personal selling and publicity.
  • Nature of Product  
  • Product - Branding  
  • Product - Labelling  
  • Product Mix - Packaging  
    • Meaning of packaging
    • Features of good packaging
  • Concept of Price (Marketing)  
  • Factors Affecting Price Determination  
  • Concept of Physical Distribution  
    • Meaning and Features of Physical Distribution
  • Components of Physical Distribution  
  • Role of Physical Distribution  
  • Meaning of Channels of Distribution  
    • Introduction
    • Definition
  • Types of Channels of Distribution  
    • Channels based on the middlemen
    1. Direct Channel 
    2. Indirect Channel or Distribution Through Middlemen
    • Channels Based on the Type of Goods and Services
    1. Consumer Goods Distribution Channels
    2. Industrial Goods Distribution Channels
    • Services Distribution Channels
    • Channels Based on National and International Markets
  • Choice of Channels - Factors Determining  
  • Concept of Promotion (Marketing)  
    • Meaning and Features of Promotion
  • Elements of Promotion Mix  
  • Role of Promotion (Marketing)  
  • Concept of Advertising (Marketing)  
    • Meaning and Features of Advertising
  • Role of Advertising  
  • Objections Against Advertising  
  • Concept of Personal Selling  
    • Meaning and Features of personal selling
    • Role of personal selling
  • Qualities of a Good Salesman  
  • Concept of Sales Promotion  
  • Techniques of Sales Promotion  
  • Concept of Public Relations  
    • Meaning and Features of public relations
  • Role of Public Relations  
  • Role of Marketing  
2.4 Consumer Protection
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