CBSE Business Studies Class 12 Syllabus 2026-27 - Updated Course Structure

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

50

Part B

Business Finance and Marketing

9

Financial Management

15

10

Financial Markets

11

Marketing Management

15

12

Consumer Protection

Total

30

Part C

Project Work (One)

20

Concept

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.

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

• Explain the functions of management

Coordination- concept and importance

• Discuss the concept and Class-XII (2026-27) characteristics of coordination. • Explain the importance of coordination.

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.

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

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.

Organising: Concept and importance 

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

• 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.

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 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 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.

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.

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.

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.

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.

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.

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: Source: http://egazette.nic.in/WriteReadData/2019/210422.pdf 

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.

S. No

Criteria

Marks

1

Initiative, cooperativeness and participation

2 Marks

2

Creativity in presentation

2 Marks

3

Content, observation and research work

4 Marks

4

Analysis of situations

4 Marks

5

Viva

8 Marks

Total

20 Marks

S. NO

Typology of Questions

Marks

Percentage

1

Remembering and Understanding: Exhibit memory of previously learned material by recalling facts, terms, basic concepts, and answers.

Demonstrate understanding of facts and ideas by organising, comparing, translating, interpreting, giving descriptions, and stating main ideas

32

40%

2

Applying: Solve problems in new situations by applying acquired knowledge, facts, techniques and rules in a different way

24

30%

3

Analysing, Evaluating and Creating: Examine and break information into parts by identifying motives or causes. Make inferences and find evidence to support generalisations.

Present and defend opinions by making judgments about information, validity of ideas, or quality of work based on a set of criteria.Compile information together in a different way by combining elements in a new pattern or proposing alternative solutions.

24

30%

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