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Business Studies ISC (Commerce) Class 12 CISCE Syllabus 2025-26

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CISCE Class 12 Business Studies Syllabus - Free PDF Download

CISCE Syllabus 2025-26 Class 12: The CISCE Class 12 Business Studies Syllabus for the examination year 2025-26 has been released by the Council for the Indian School Certificate Examinations, CISCE. 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 CISCE Class 12 Business Studies Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new CISCE syllabus to prepare for their annual exam properly.

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

Academic year:
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Syllabus

CISCE Class 12 Business Studies Syllabus for Chapter 1: Human Resource Management

1.01 Introduction to Human Resource Management
  • Human Resource Management  
    • Introduction
    • Meaning
    • Definition
  • Importance of Human Resource  
1.02 Job and Manpower Planning
  • Job and Manpower Planning  
    • Introduction
    • Meaning
    • Definition

    Meaning and relevance of

    • Job Analysis
    • Job Specification
    • Job Description
    • Job Enrichment
    • Job Enlargement
    • Man Specification
    • Manpower Estimation
1.03 Staff Recruitment
  • Staff Recruitment  
    • Introduction
    • Meaning
    • Definition
    • Characteristics
  • Sources of Recruitment  
    • Sources of recruitment
    1. Internal sources (promotion, transfer, ex-employees, recommendation by employees)
    2. External sources (advertisements, campus recruitment, casual callers, gate hiring, employment exchanges, placement agencies, labour contractors, Direct, Indirect)
  • Differences Between Internal and External Sources of Recruitment  
  • Merits and Demerits of Internal and External Sources of Recruitment  
  • E-recruitment  
    • concept
    • benefits
    • limitations

    sources of e-recruitment

    • internet
    • intranet
1.04 Staff Selection
  • Staff Selection  
    • Introduction
    • Meaning
    • Definition
  • Selection Procedures  
    • preliminary screening
    • application blank
    • selection test
    • Group discussion
    • final interview
    • medical test
    • reference check
    • final approval
    • placement
  • Distinction Between Recruitment and Selection  
1.05 Staff Training
  • Staff Training  
    • Introduction
    • Meaning
    • Definition
    •  distinction between training, education and development
  • Types of Training  
    • Induction
    • Job
    • Remedial
    • Safety
    • Promotional
    • Refresher
  • 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
  • Hindrances to Training  
1.06 Staff Morale
  • Staff Morale  
    • Meaning
    • Definition
    • Characteristics
  • Morale Productivity Matrix  
  • Factors Influencing Morale  

    morale depressants and stimulants: an understanding of how the same factor may lower or boost morale

  • Methods of Raising Morale  
    • Indicators of low and high morale
1.07 Staff Motivation
  • Staff Motivation  
  • Importance of Staff Motivation  
  • Factors Influencing Motivation  
    • monetary incentives
    • non-monetary incentives
    • Differences between monetary and
      non-monetary incentives
  • Maslow’s Hierarchy of Needs  
    • Pyramid
    • Assumption
    • Criticism
  • Herzberg’S Two-factor Theory  
    • Motivation Factors
    • Hygiene Factors
    • Relationship between Maslow's Theory of the Hierarchy of Human Needs and Herzberg’s Two-factor Theory
1.08 Staff Remuneration
  • Staff Remuneration  
    • Meaning
    • Definition
  • Method of Wage Payment  
    • Time Rate
    • Piece Rate System 
    • Explanation
    • Merits and demerits
    • Suitability and difference between Time Rate and Piece Rate system
  • Pay Slip and Payroll  
    • Meaning
    • Differences
    • Components
    • Specimens of Payslip and Payroll
  • Various Staff Benefits  
  • Employee Provident Fund  
  • National Pension System  
  • Group Insurance  
    • Medical Group Insurance
    • Life Group Insurance
  • Encashment of Leave, Gratuity  

    Types of leaves:

    • casual leaves
    • medical/sick leaves
    • earned leaves
    • privilege leaves
    • maternity/paternity leaves
    • sabbatical leaves
    • leave without pay leaves
1.09 Staff Leadership
  • Staff Leadership  
    • Meaning
    • Definition
    • Distinction between Leadership and Management
  • Leadership Styles  
    • Advantage
    • Disadvantage

    Leadership Style:

    • Autocratic
    • Democratic
    • Laissez-Faire
  • Leadership Continuum  
  • Blake and Mouton Managerial Grid  
1.1 Staff Appraisal
  • Performance Appraisal  
    • Meaning
    • Definition
  • Potential Appraisal  
    • Meaning
    • Definition
    • Distinguish between potential Appraisal and Performance appraisal
  • Importance of Performance Appraisal  
    • Objective
    • Importance
  • Method of Performance Appraisal  
    • Explanation
    • Advantage and Disadvantage

    Method of Staff Appraisal:

    • merit grading
    • appraisal by results
    • appraisal by superior staff: self-appraisal
    • 360° appraisal
1.11 Staff Promotion and Transfer
  • Staff Promotion  
    • Meaning
    • Definition
    • Benefits
    • Limitation
  • Open and Closed Policy of Promotion  
    • Meaning
    • Differences
  • Dry Promotion and Upgrading  
    • Concept
  • Sound Promotion Policy  
    • Requirements
  • Basis of Promotion  
    • Explanation
    • Advantage and Disadvantage

    basis of promotion:

    • Seniority
    • Merit
    • Seniority-cum-merit
  • Staff Transfer  
    • Meaning
    • Definition
    • need
  • Types of Transfer  
    • Meaning
    • Types of each transfer

    Types of transfers: 

    • Replacement
    • Versatility
    • Remedial
    • Production
1.12 Staff Separation
  • Staff Separation  
    • Meaning
  • Means of Staff Attrition  
  • Retirement  
    • Compulsory
    • Voluntary
  • Lay off  
  • Retrenchment  
  • Resignation  
  • Suspension  
  • Dismissal  
    • Meaning
    • Distinction
    • Grounds for dismissal
  • Exit Interview  
    • Meaning
    • Importance
1.13 Emerging Trends in Human Resources
  • Flexible Hours  
  • Permanent Part Time  
  • Work from Home  
  • Retainership  
  • Virtual Team  
  • Self-managing Teams (SMTs)  

CISCE Class 12 Business Studies Syllabus for Chapter 2: Business Communication and Correspondence

2.1 Business Communication
  • Concept of Communication  
    • Meaning and Features of Communication
  • Importance of Communication in Business  
  • Elements of the Communication Process  
  • Method of Communication  
    • Meaning
    • Advantage and Disadvantage
    • Method

    Method of Communication:

    • Oral
    • Written
    • Gestural
    • Visual
    • Difference between oral and written communication
  • Types of Communication  
    • Meaning
    • Advantage and Disadvantage
    • Difference between - Internal and External, Formal and Informal, Horizontal and Vertical Communication.

    Types of communication:

    • On the basis of area of operation (Internal and External)
    • On the basis of relationship (Formal and Informal)
    • On the basis of direction (Horizontal, Vertical-upwards and downwards, Diagonal)
  • Barriers to Communication  
    • Semantic Barriers
    • Physical and Mechanical Barriers
    • Organisational Barriers
    • Socio-Psychological Barriers
    • overcoming the barriers to communication
2.2 Business Correspondence
  • Importance of Business Correspondence  
  • Function of Business Correspondence  
  • Business Letters  
    • Elements 
    • Contents
    • Types of Business letter
  • Solicited and Unsolicited Letters  

    solicited and unsolicited letters of application for a job along with the drafting of biodata

  • Interview Letter  
  • Offer of Appointment  
  • Letter of Resignation  
  • Letter of Enquiry  
  • Quotation Letter  
  • Order Letter  
  • Complaint Letter  
    • Complaint Letter
    • Reply to Complaint Letter
  • Reply to Complaint Letter  
  • Concept of Report  
    • Meaning
    • Definition
  • Types of Report  
    • Explaination 
    • Difference between

    Types of Report:

    • Statutory Report
    • Non-Statutory Report
    • Private Report
    • Public Report
    • Informational Report
    • Interpretative Report
    • Routine/Periodic Report
    • Special Report
  • Format of Report  
2.3 Current Trends in Business Communication
  • Meaning of E-mail  
  • Uses of E-mail  
  • Video Conference  

CISCE Class 12 Business Studies Syllabus for Chapter 3: Business Size and Finance

3.1 Various Business Entities
  • Various Business Entities  
  • Concept of Sole Proprietorship Or Sole Trader  
    • Meaning and Features of Sole Proprietorship Or Sole Trader
    • Distinction between sole proprietorship
  • Concept of Partnership  
  • Private and Public Limited Company  
3.2 Sources of Business Finance
  • Sources of Business Finance  
    • Classification of Sources of Finance
    • On the basis of period 
    1. Sources of Short Term Finance
    2. Sources of Medium Term Finance
    3. Sources of Long Term Finance
    • On the Basis of Ownership
    • On the Basis of Generation of Funds
  • Equity and Preference Shares  
  • Debentures and Bonds  
  • Retained Profits  
  • Public Deposits  
  • Loan from Commercial Banks  
  • Sources of Business Finance - Trade Credit  
  • Discounting of Bills of Exchange  
  • Meaning of Global Depository Receipt (GDR)  
  • Angel Investors  
    • Features of angel investors
  • Venture Capitalists  
  • Crowd Funding  
  • Peer to Peer Funding  
  • Factoring  
    • Introduction
    • Meaning and Definition
    • Factoring Process
    • Features of Factoring
    • Types of factoring
    • Factoring vs Forfaiting

CISCE Class 12 Business Studies Syllabus for Chapter 4: Globalisation and Recent Trends in Business

4.1 Globalisation
  • Globalisation  
    • Meaning of Globalisation
    • Characteristics of Globalisation
  • Opportunities and Threats of Globalization  
    • Opportunities and threats of globalization for business
  • Understanding Globalisation  
    • The Different Dimensions of Globalisation
    • Global Communications
    • Globalisation and Labour
    • Globalisation and Employment
    • Globalisation and Political Changes
    • Globalisation and Culture
    • Gender and Culture
    • Culture of Consumption
    • Corporate Culture
4.2 E-business
  • Concept of E-business  
    • Meaning of E-Business
    • Nature of E-Business
    • e-business versus e-commerce
  • Role of E-business Or E-commerce  
4.3 Outsourcing
  • Concept of Outsourcing  
    • Meaning of Outsourcing
    • Parties involved - the Outsourcer, the outsourced and the Service Provider
    • Features of Outsourcing
  • Advantage and Disadvantage of Outsourcing  
4.4 Types of Outsourcing
  • Types of Outsourcing  
  • Concept of Business Process Outsourcing(BPO)  
    • Meaning and Features of Business Process Outsourcing(BPO)
  • Knowledge Process Outsourcing (KPO)  
    • Meaning and Features of Knowledge Process Outsourcing (KPO)
    • Introduction
    • Meaning
    • Definition
    • Advantages and Disadvantages of KPO
  • Business Legal Process Outsourcing (LPO)  
4.5 Online Means of Conducting Business
  • Online Means of Conducting Business  
  • Business to Consumer (B2C)  
  • Consumer to Consumer (C2C)  
  • Business to Business (B2B)  
  • Intra Business (Intra B)  
  • Business to Government (B2G)  
  • Government to Business (G2B)  

CISCE Class 12 Business Studies Syllabus for Chapter 5: Business Regulators and Intermediaries

5.1 Regulators and Intermediaries
  • Concept of Regulators and Intermediaries  

    Meaning of the terms Regulators and Intermediaries

5.2 Role of Regulators and Intermediaries
  • Role of Regulators and Intermediaries  

    Meaning of the terms Regulators and Intermediaries

  • Reserve Bank of India  
    • Indian banks,
    • Foreign banks,
    • Non-Banking Financial Companies (NBFC)
  • 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.
  • Insurance Regulatory and Development Authority of India (IRDAI)  
    • Insurance companies 
    • Insurance agents
  • Pension Fund Regulatory and Development Authority (PFRDA)  
    • Pension funds 
    • Pension aggregators
  • Food Safety and Standards Authority of India (FSSAI)  
    • Food processors
    • Food packers
  • Indian Standards Institute (ISI)  
    • Industrial goods,
    • Consumer electrical goods,
    • Steel manufacturers
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