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Page 1
Business Studies
CLASS–XII (2023-24)
Theory: 80 Marks 3 Hours
Project: 20 Marks
Units Periods Marks
Part A Principles and Functions of Management
1. Nature and Significance of Management 12 16
2 Principles of Management 14
3 Business Environment 12
4 Planning 14 14
5 Organising 15
6 Staffing 16 20
7 Directing 15
8 Controlling 12
Total 110 50
Part B Business Finance and Marketing
9 Financial Management 20 15
10 Financial Markets 18
11 Marketing Management 30 15
12 Consumer Protection 12
Total 80 30
Part C Project Work (One) 30 20
Part A: Principles and Functions of Management
Unit 1: Nature and Significance of Management
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.
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
Page 2
Business Studies
CLASS–XII (2023-24)
Theory: 80 Marks 3 Hours
Project: 20 Marks
Units Periods Marks
Part A Principles and Functions of Management
1. Nature and Significance of Management 12 16
2 Principles of Management 14
3 Business Environment 12
4 Planning 14 14
5 Organising 15
6 Staffing 16 20
7 Directing 15
8 Controlling 12
Total 110 50
Part B Business Finance and Marketing
9 Financial Management 20 15
10 Financial Markets 18
11 Marketing Management 30 15
12 Consumer Protection 12
Total 80 30
Part C Project Work (One) 30 20
Part A: Principles and Functions of Management
Unit 1: Nature and Significance of Management
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.
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
Page 3
Business Studies
CLASS–XII (2023-24)
Theory: 80 Marks 3 Hours
Project: 20 Marks
Units Periods Marks
Part A Principles and Functions of Management
1. Nature and Significance of Management 12 16
2 Principles of Management 14
3 Business Environment 12
4 Planning 14 14
5 Organising 15
6 Staffing 16 20
7 Directing 15
8 Controlling 12
Total 110 50
Part B Business Finance and Marketing
9 Financial Management 20 15
10 Financial Markets 18
11 Marketing Management 30 15
12 Consumer Protection 12
Total 80 30
Part C Project Work (One) 30 20
Part A: Principles and Functions of Management
Unit 1: Nature and Significance of Management
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.
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
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.
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.
Page 4
Business Studies
CLASS–XII (2023-24)
Theory: 80 Marks 3 Hours
Project: 20 Marks
Units Periods Marks
Part A Principles and Functions of Management
1. Nature and Significance of Management 12 16
2 Principles of Management 14
3 Business Environment 12
4 Planning 14 14
5 Organising 15
6 Staffing 16 20
7 Directing 15
8 Controlling 12
Total 110 50
Part B Business Finance and Marketing
9 Financial Management 20 15
10 Financial Markets 18
11 Marketing Management 30 15
12 Consumer Protection 12
Total 80 30
Part C Project Work (One) 30 20
Part A: Principles and Functions of Management
Unit 1: Nature and Significance of Management
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.
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
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.
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.
Page 5
Business Studies
CLASS–XII (2023-24)
Theory: 80 Marks 3 Hours
Project: 20 Marks
Units Periods Marks
Part A Principles and Functions of Management
1. Nature and Significance of Management 12 16
2 Principles of Management 14
3 Business Environment 12
4 Planning 14 14
5 Organising 15
6 Staffing 16 20
7 Directing 15
8 Controlling 12
Total 110 50
Part B Business Finance and Marketing
9 Financial Management 20 15
10 Financial Markets 18
11 Marketing Management 30 15
12 Consumer Protection 12
Total 80 30
Part C Project Work (One) 30 20
Part A: Principles and Functions of Management
Unit 1: Nature and Significance of Management
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.
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
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.
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.
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