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Page 1
COURSE STRUCTURE
CLASS XII (2023-24)
Theory Paper
Time: 3 hours Maximum marks: 70
S.No. Unit No. of
Periods
Marks
Unit 1 Entrepreneurial Opportunity 40 30
Unit 2 Entrepreneurial Planning 40
Unit 3 Enterprise Marketing 40 20
Unit 4 Enterprise Growth Strategies 20
Unit 5 Business Arithmetic 40 20
Unit 6 Resource Mobilization 20
Total 200 70
Project Work 40 30
Total 240 100
COURSE CONTENT
Unit 1: Entrepreneurial Opportunity 40 Periods
Competencies: Scanning the environment; Analytical and logical
thinking; Innovation and creativity; Decision making; self-
confidence.
Contents Learning Outcomes
? Sensing Entrepreneurial
Opportunities
? Environment Scanning
? Problem Identification
? Idea fields
? Spotting Trends
? Creativity and Innovation
? Selecting the Right Opportunity
After going through this unit, the student/
learner would be able to:
? Comprehend the concept and elements of
business opportunity
? Discuss the process of sensing
opportunities
? Understand the need to scan the
environment
? Enlist the various forces affecting
business environment
? Identify the different idea field
Page 2
COURSE STRUCTURE
CLASS XII (2023-24)
Theory Paper
Time: 3 hours Maximum marks: 70
S.No. Unit No. of
Periods
Marks
Unit 1 Entrepreneurial Opportunity 40 30
Unit 2 Entrepreneurial Planning 40
Unit 3 Enterprise Marketing 40 20
Unit 4 Enterprise Growth Strategies 20
Unit 5 Business Arithmetic 40 20
Unit 6 Resource Mobilization 20
Total 200 70
Project Work 40 30
Total 240 100
COURSE CONTENT
Unit 1: Entrepreneurial Opportunity 40 Periods
Competencies: Scanning the environment; Analytical and logical
thinking; Innovation and creativity; Decision making; self-
confidence.
Contents Learning Outcomes
? Sensing Entrepreneurial
Opportunities
? Environment Scanning
? Problem Identification
? Idea fields
? Spotting Trends
? Creativity and Innovation
? Selecting the Right Opportunity
After going through this unit, the student/
learner would be able to:
? Comprehend the concept and elements of
business opportunity
? Discuss the process of sensing
opportunities
? Understand the need to scan the
environment
? Enlist the various forces affecting
business environment
? Identify the different idea field
? Understand the concept of opportunity and
market assessment
? Appreciate the ways in which trends can be
spotted
? Understand the process of creativity and
innovation
? Transform ideas into business opportunities
Unit 2: Entrepreneurial Planning 40 Periods
Competencies: Analytical and critical thinking; personal responsibility; determination;
Resourceful; collaboration
Contents Learning Outcomes
? Forms of business organization- Sole
proprietorship, Partnership, Company
? Business Plan: concept, format.
? Components:
Organisational plan;
Operational plan;
Production plan;
Financial plan;
Marketing plan;
Human Resource plan
After going through this unit, the student/ learner
would be able to:
? Recall the meaning of the various forms of
business organization
? Understand the characteristics of the various
forms of business organization
? Understand the difference between a Public and
Private Company
? Appreciate the reasons for a private company
being more desirable
? Appreciate the concept and importance of a
Business Plan
? Describe the various components of Business
plan
? Differentiate among the various components of
Business plan
? Develop a Business Plan
Unit 3: Enterprise Marketing 40 Periods
Competencies: Persistence, Negotiation, Collaboration, Ethical behavior, team spirit;
Contents Learning Outcomes
Page 3
COURSE STRUCTURE
CLASS XII (2023-24)
Theory Paper
Time: 3 hours Maximum marks: 70
S.No. Unit No. of
Periods
Marks
Unit 1 Entrepreneurial Opportunity 40 30
Unit 2 Entrepreneurial Planning 40
Unit 3 Enterprise Marketing 40 20
Unit 4 Enterprise Growth Strategies 20
Unit 5 Business Arithmetic 40 20
Unit 6 Resource Mobilization 20
Total 200 70
Project Work 40 30
Total 240 100
COURSE CONTENT
Unit 1: Entrepreneurial Opportunity 40 Periods
Competencies: Scanning the environment; Analytical and logical
thinking; Innovation and creativity; Decision making; self-
confidence.
Contents Learning Outcomes
? Sensing Entrepreneurial
Opportunities
? Environment Scanning
? Problem Identification
? Idea fields
? Spotting Trends
? Creativity and Innovation
? Selecting the Right Opportunity
After going through this unit, the student/
learner would be able to:
? Comprehend the concept and elements of
business opportunity
? Discuss the process of sensing
opportunities
? Understand the need to scan the
environment
? Enlist the various forces affecting
business environment
? Identify the different idea field
? Understand the concept of opportunity and
market assessment
? Appreciate the ways in which trends can be
spotted
? Understand the process of creativity and
innovation
? Transform ideas into business opportunities
Unit 2: Entrepreneurial Planning 40 Periods
Competencies: Analytical and critical thinking; personal responsibility; determination;
Resourceful; collaboration
Contents Learning Outcomes
? Forms of business organization- Sole
proprietorship, Partnership, Company
? Business Plan: concept, format.
? Components:
Organisational plan;
Operational plan;
Production plan;
Financial plan;
Marketing plan;
Human Resource plan
After going through this unit, the student/ learner
would be able to:
? Recall the meaning of the various forms of
business organization
? Understand the characteristics of the various
forms of business organization
? Understand the difference between a Public and
Private Company
? Appreciate the reasons for a private company
being more desirable
? Appreciate the concept and importance of a
Business Plan
? Describe the various components of Business
plan
? Differentiate among the various components of
Business plan
? Develop a Business Plan
Unit 3: Enterprise Marketing 40 Periods
Competencies: Persistence, Negotiation, Collaboration, Ethical behavior, team spirit;
Contents Learning Outcomes
? Marketing and Sales Strategy
? Branding, Logo, Tagline
? Promotion Strategy
After going through this unit, the student/ learner
would be able to:
? Discuss the various marketing strategies used in
a business
? Explain Marketing Mix.
? Understand the concept of Branding, Packaging
and Labeling
? Describe the various methods of Pricing
? Discuss the various factors affecting the
channels of distribution
? Understand the concept and types of sales
strategy
? Discuss different tools of promotion
? Appreciate the objectives and different modes of
Advertising
? Understand the concept of personal selling,
sales promotion, public relations
? Discuss the various techniques of sales
promotion
Unit 4: Enterprise Growth Strategies 20 Periods
Competencies: Need for achievement, Initiative, Analytical thinking, risk vs reward,
collaboration, synergy, leadership,
Contents Learning Outcomes
? Franchising: Concept and types
? Franchising: Advantages and limitations to
franchisor and franchisee.
? Mergers and Acquisition: Concept, reasons
and types.
? Reasons for mergers and acquisitions
After going through this unit, the student/ learner
would be able to:
? Understand the concept of growth &
development of an enterprise
? Discuss the concept, types, advantages and
limitations of franchising
? Appreciate growth of business through mergers
and acquisitions
? Discuss the different types of mergers and
acquisitions
? Discuss the reasons for mergers and acquisitions
Unit 5: Business Arithmetic 40 Periods
Competencies: Arithmetic skills, critical analysis, decision making, self-confidence, problem
solving.
Contents Learning Outcomes
Page 4
COURSE STRUCTURE
CLASS XII (2023-24)
Theory Paper
Time: 3 hours Maximum marks: 70
S.No. Unit No. of
Periods
Marks
Unit 1 Entrepreneurial Opportunity 40 30
Unit 2 Entrepreneurial Planning 40
Unit 3 Enterprise Marketing 40 20
Unit 4 Enterprise Growth Strategies 20
Unit 5 Business Arithmetic 40 20
Unit 6 Resource Mobilization 20
Total 200 70
Project Work 40 30
Total 240 100
COURSE CONTENT
Unit 1: Entrepreneurial Opportunity 40 Periods
Competencies: Scanning the environment; Analytical and logical
thinking; Innovation and creativity; Decision making; self-
confidence.
Contents Learning Outcomes
? Sensing Entrepreneurial
Opportunities
? Environment Scanning
? Problem Identification
? Idea fields
? Spotting Trends
? Creativity and Innovation
? Selecting the Right Opportunity
After going through this unit, the student/
learner would be able to:
? Comprehend the concept and elements of
business opportunity
? Discuss the process of sensing
opportunities
? Understand the need to scan the
environment
? Enlist the various forces affecting
business environment
? Identify the different idea field
? Understand the concept of opportunity and
market assessment
? Appreciate the ways in which trends can be
spotted
? Understand the process of creativity and
innovation
? Transform ideas into business opportunities
Unit 2: Entrepreneurial Planning 40 Periods
Competencies: Analytical and critical thinking; personal responsibility; determination;
Resourceful; collaboration
Contents Learning Outcomes
? Forms of business organization- Sole
proprietorship, Partnership, Company
? Business Plan: concept, format.
? Components:
Organisational plan;
Operational plan;
Production plan;
Financial plan;
Marketing plan;
Human Resource plan
After going through this unit, the student/ learner
would be able to:
? Recall the meaning of the various forms of
business organization
? Understand the characteristics of the various
forms of business organization
? Understand the difference between a Public and
Private Company
? Appreciate the reasons for a private company
being more desirable
? Appreciate the concept and importance of a
Business Plan
? Describe the various components of Business
plan
? Differentiate among the various components of
Business plan
? Develop a Business Plan
Unit 3: Enterprise Marketing 40 Periods
Competencies: Persistence, Negotiation, Collaboration, Ethical behavior, team spirit;
Contents Learning Outcomes
? Marketing and Sales Strategy
? Branding, Logo, Tagline
? Promotion Strategy
After going through this unit, the student/ learner
would be able to:
? Discuss the various marketing strategies used in
a business
? Explain Marketing Mix.
? Understand the concept of Branding, Packaging
and Labeling
? Describe the various methods of Pricing
? Discuss the various factors affecting the
channels of distribution
? Understand the concept and types of sales
strategy
? Discuss different tools of promotion
? Appreciate the objectives and different modes of
Advertising
? Understand the concept of personal selling,
sales promotion, public relations
? Discuss the various techniques of sales
promotion
Unit 4: Enterprise Growth Strategies 20 Periods
Competencies: Need for achievement, Initiative, Analytical thinking, risk vs reward,
collaboration, synergy, leadership,
Contents Learning Outcomes
? Franchising: Concept and types
? Franchising: Advantages and limitations to
franchisor and franchisee.
? Mergers and Acquisition: Concept, reasons
and types.
? Reasons for mergers and acquisitions
After going through this unit, the student/ learner
would be able to:
? Understand the concept of growth &
development of an enterprise
? Discuss the concept, types, advantages and
limitations of franchising
? Appreciate growth of business through mergers
and acquisitions
? Discuss the different types of mergers and
acquisitions
? Discuss the reasons for mergers and acquisitions
Unit 5: Business Arithmetic 40 Periods
Competencies: Arithmetic skills, critical analysis, decision making, self-confidence, problem
solving.
Contents Learning Outcomes
? Unit of Sale, Unit Cost for multiple
products or services
? Break even Analysis for multiple
products or services
? Computation of Working Capital
? Inventory Control and EOQ
? Return on Investment (ROI) and
Return on Equity (ROE)
After going through this unit, the student/ learner
would be able to:
? Understand the concept of Unit Cost and Unit
Price
? Calculate Break-even point for Multiple products
and services.
? Understand the concept of Inventory Control
? Compute the working capital of a business.
? Calculate Return on Investment; Return on
Equity and Economic Order Quantity
Unit 6: Resource Mobilization 20 Periods
Competencies: Risk taking, Communication, Persuasion, Networking, Ethical behavior
Contents Learning Outcomes
? Capital Market: Concept
? Primary market: Concept, methods of
issue
? Angel Investor: Features
? Venture Capital: Features, funding.
After going through this unit, the student/ learner
would be able to:
? Understand the need of finance in Business
? Discuss the various sources of funds required
for a firm
? Understand the ways of raising funds in
primary market
? Appreciate the Angel Investors and Venture
Capitalists as a source of business finance.
Page 5
COURSE STRUCTURE
CLASS XII (2023-24)
Theory Paper
Time: 3 hours Maximum marks: 70
S.No. Unit No. of
Periods
Marks
Unit 1 Entrepreneurial Opportunity 40 30
Unit 2 Entrepreneurial Planning 40
Unit 3 Enterprise Marketing 40 20
Unit 4 Enterprise Growth Strategies 20
Unit 5 Business Arithmetic 40 20
Unit 6 Resource Mobilization 20
Total 200 70
Project Work 40 30
Total 240 100
COURSE CONTENT
Unit 1: Entrepreneurial Opportunity 40 Periods
Competencies: Scanning the environment; Analytical and logical
thinking; Innovation and creativity; Decision making; self-
confidence.
Contents Learning Outcomes
? Sensing Entrepreneurial
Opportunities
? Environment Scanning
? Problem Identification
? Idea fields
? Spotting Trends
? Creativity and Innovation
? Selecting the Right Opportunity
After going through this unit, the student/
learner would be able to:
? Comprehend the concept and elements of
business opportunity
? Discuss the process of sensing
opportunities
? Understand the need to scan the
environment
? Enlist the various forces affecting
business environment
? Identify the different idea field
? Understand the concept of opportunity and
market assessment
? Appreciate the ways in which trends can be
spotted
? Understand the process of creativity and
innovation
? Transform ideas into business opportunities
Unit 2: Entrepreneurial Planning 40 Periods
Competencies: Analytical and critical thinking; personal responsibility; determination;
Resourceful; collaboration
Contents Learning Outcomes
? Forms of business organization- Sole
proprietorship, Partnership, Company
? Business Plan: concept, format.
? Components:
Organisational plan;
Operational plan;
Production plan;
Financial plan;
Marketing plan;
Human Resource plan
After going through this unit, the student/ learner
would be able to:
? Recall the meaning of the various forms of
business organization
? Understand the characteristics of the various
forms of business organization
? Understand the difference between a Public and
Private Company
? Appreciate the reasons for a private company
being more desirable
? Appreciate the concept and importance of a
Business Plan
? Describe the various components of Business
plan
? Differentiate among the various components of
Business plan
? Develop a Business Plan
Unit 3: Enterprise Marketing 40 Periods
Competencies: Persistence, Negotiation, Collaboration, Ethical behavior, team spirit;
Contents Learning Outcomes
? Marketing and Sales Strategy
? Branding, Logo, Tagline
? Promotion Strategy
After going through this unit, the student/ learner
would be able to:
? Discuss the various marketing strategies used in
a business
? Explain Marketing Mix.
? Understand the concept of Branding, Packaging
and Labeling
? Describe the various methods of Pricing
? Discuss the various factors affecting the
channels of distribution
? Understand the concept and types of sales
strategy
? Discuss different tools of promotion
? Appreciate the objectives and different modes of
Advertising
? Understand the concept of personal selling,
sales promotion, public relations
? Discuss the various techniques of sales
promotion
Unit 4: Enterprise Growth Strategies 20 Periods
Competencies: Need for achievement, Initiative, Analytical thinking, risk vs reward,
collaboration, synergy, leadership,
Contents Learning Outcomes
? Franchising: Concept and types
? Franchising: Advantages and limitations to
franchisor and franchisee.
? Mergers and Acquisition: Concept, reasons
and types.
? Reasons for mergers and acquisitions
After going through this unit, the student/ learner
would be able to:
? Understand the concept of growth &
development of an enterprise
? Discuss the concept, types, advantages and
limitations of franchising
? Appreciate growth of business through mergers
and acquisitions
? Discuss the different types of mergers and
acquisitions
? Discuss the reasons for mergers and acquisitions
Unit 5: Business Arithmetic 40 Periods
Competencies: Arithmetic skills, critical analysis, decision making, self-confidence, problem
solving.
Contents Learning Outcomes
? Unit of Sale, Unit Cost for multiple
products or services
? Break even Analysis for multiple
products or services
? Computation of Working Capital
? Inventory Control and EOQ
? Return on Investment (ROI) and
Return on Equity (ROE)
After going through this unit, the student/ learner
would be able to:
? Understand the concept of Unit Cost and Unit
Price
? Calculate Break-even point for Multiple products
and services.
? Understand the concept of Inventory Control
? Compute the working capital of a business.
? Calculate Return on Investment; Return on
Equity and Economic Order Quantity
Unit 6: Resource Mobilization 20 Periods
Competencies: Risk taking, Communication, Persuasion, Networking, Ethical behavior
Contents Learning Outcomes
? Capital Market: Concept
? Primary market: Concept, methods of
issue
? Angel Investor: Features
? Venture Capital: Features, funding.
After going through this unit, the student/ learner
would be able to:
? Understand the need of finance in Business
? Discuss the various sources of funds required
for a firm
? Understand the ways of raising funds in
primary market
? Appreciate the Angel Investors and Venture
Capitalists as a source of business finance.
PROJECT WORK
Students have to do TWO projects in the entire academic session.
TOPICS FOR THE PROJECT:
1. Business Plan
2. Market Survey
? 10 Marks each for 02 Projects
? 5 Marks for Numerical Assessment
? 5 Marks for Viva
Note: Students need to complete both the projects. Guidelines for both projects are given
in the CBSE Textbook.
1.The objectives of the project work:
Objectives of project work are to enable learners to:
? probe deeper into personal enquiry, initiate action and reflect on knowledge and skills,
views etc. acquired during the course of class XI-XII.
? analyse and evaluate real world scenarios using theoretical constructs and arguments
? demonstrate the application of critical and creative thinking skills and abilities to produce
an independent and extended piece of work
? follow up aspects in which learners have interest
? develop the communication skills to argue logically
2. Role of the teacher:
The teacher plays a critical role in developing thinking skills of the learners. A teacher should:
? help each learner select the topic after detailed discussions and deliberations of the topic;
? play the role of a facilitator to support and monitor the project work of the learner through
periodic discussions;
? guide the research work in terms of sources for the relevant data;
? ensure that students must understand the relevance and usage of primary evidence and
other sources in their projects and duly acknowledge the same;
? ensure that the students are able to derive a conclusion from the content; cite the
limitations faced during the research and give appropriate references used in doing the
research work.
? educate learner about plagiarism and the importance of quoting the source of the
information to ensure authenticity of research work.
? prepare the learner for the presentation of the project work.
? arrange a presentation of the project file.
3. Steps involved in the conduct of the project:
Students may work upon the following lines as a suggested flow chart:
Choose a title/topic
Collection of the research material/data
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Document Description: Syllabus: Entrepreneurship for Class 12 for Commerce 2024 is part of Entrepreneurship Class 12 preparation.
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