Syllabus: Entrepreneurship for Class 12 | Entrepreneurship Class 12 - Commerce PDF Download

 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