CBSE Business Studies Class 12 Syllabus 2025-26 - Updated Course Structure

Part

Units

Marks

Part A: Principles and Functions of Management

1. Nature and Significance of Management

16

2. Principles of Management

3. Business Environment

4. Planning

14

5. Organising

6. Staffing

20

7. Directing

8. Controlling

Total (Part A)

50

Part B: Business Finance and Marketing

9. Financial Management

15

10. Financial Markets

11. Marketing Management

15

12. Consumer Protection

Total (Part B)

30

Part C: Project Work

One Project

20

Grand Total

Theory (80 Marks, 3 Hours) + Project (20 Marks)

100

Unit 1: Nature and Significance of Management

Content

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 a 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, organising, 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’. 

Unit 3: Business Environment

Business Environment- concept and importance

• Understand the concept of ‘Business Environment’.

• Describe the importance of the business environment

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

Describe the various dimensions of ‘Business Environment’.

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.

Unit 5: Organising

Organising: Concept and Importance

• Understand the concept of organising as a structure and as a process.

• Explain the importance of organising. 

Organising Process

Describe the steps in the process of organising

Structure of Organisation- Functional and Divisional Concept 

• Describe the functional and divisional structures of the organisation.  

• Explain the advantages, disadvantages, and suitability of functional and divisional structures.  

• Understand the concept of formal and informal organisation.  

• Discuss the advantages, and 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. 

Decentralisation: 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

• Understand the concept of staffing. 

• Explain the importance of staffing

Staffing as a part of the Human Resource Management concept  

• Understand the specialised duties and activities performed by Human Resource Management

Staffing process

• Describe the steps in the process of staffing

Recruitment process

• Understand the meaning and steps in the process 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 job and off the job - vestibule training, apprenticeship training and internship training 

• Understand the concept of training and development.

• Appreciate the importance of training to the organisation and the employees.

• Discuss on-the-job and off-the-job methods of training.

• Discuss the meaning of vestibule training, apprenticeship training, and internship training.

• Differentiate between training and development. 

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 the process of controlling

• Discuss the steps in the process of controlling. 

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.

• 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 for 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 Market

Meaning and concept

Money Market

Concept and features

Capital Market

Concept; Types – Primary & Secondary

Capital vs Money Market

Key differences

Primary vs Secondary Market

Distinctions explained

Stock Exchange

Meaning, functions, trading procedure

Trading Procedure

Depository services, Demat account

SEBI (Securities & Exchange Board of India)

Objectives and functions

Unit 11: Marketing

Marketing – Concept, functions, and philosophies

• Understand the concept 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 the marketing mix.

Product - branding, labelling, and packaging – Concept 

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

• Understand the concepts of branding, labelling, and packaging

Price - Concept, Factors determining price

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

• Describe the factors determining the 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 the marketing mix.

• Describe the elements of the promotion mix.

• Understand the concept of advertising and personal selling

• Understand the concept of sales promotion.

• Discuss the concept of public relations.

Unit 12: Consumer Protection

Consumer Protection: Concept 

• Understand the concept of consumer protection.

• Describe the importance of consumer protection.

• Discuss the scope of the Consumer Protection Act, 2019  

The Consumer Protection Act, 2019: Source: 

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 the Consumer Protection Act, 2019.

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

Consumer awareness - Role of consumer organisations and Non-Governmental Organisations (NGOs)

• Describe the role of consumer organisations and NGOs in protecting consumers’ interests.

CBSE Class 12 Business Studies Paper Design

Sl No

Typology of Questions

Marks

Percentage

1

Remembering and Understanding:

Recall Facts: Exhibit memory by recalling facts, terms, basic concepts, and answers.

Understand Ideas: Show comprehension by organising, comparing, translating, interpreting, describing, and stating main ideas.

44

55%

2

Solve Problems: Address issues by using acquired knowledge, facts, techniques, and rules in a different manner.

19

23.75%

3

Analysing, Evaluating, and Creating:

Analyse Information: Break down information into parts by identifying motives or causes. Make inferences and find evidence to support generalisations.

Evaluate and Defend: Present and defend opinions by making judgments about information, the validity of ideas, or the quality of work based on set criteria.

Create Ideas: Compile information differently by combining elements into a new pattern or proposing alternative solutions.

17

21.25%

Total

80

100%

S.No.

Topic Pages Class 12 Business Studies

1

CBSE Class 12 Business Studies Consumer Protection Rights

2

CBSE Class 12 Business Studies Financial Markets

3

CBSE Class 12 Business Studies Staffing Process

S.No.

Supplementary Study Material Business Studies Class 12

1

NCERT Solutions Business Studies Class 12

2

CBSE Class 12 Business Studies Important Questions

3

CBSE Class 12 Business Studies Revision Notes

4

CBSE Class 12 Business Studies NCERT Books

5

CBSE Class 12 Business Studies Previous Year Questions Papers

6

CBSE Class 12 Business Studies Sample Papers