New Syllabus Available | CBSE Syllabus Class 12 Business Studies 2025

CBSE Syllabus Class 12 Business Studies 2025: This subject is a theory based subject of the commerce division and this is also a core subject like economics and accounts. The students may choose to prepare it secondary basis but we would like to advise them not to take the subject lightly at all especially the students that are weaker in the theory portion.

As per the CBSE Business Studies Syllabus Class 12ththe maximum number of marks have been given to the first 3 chapters. The students may try and prepare them very well. And rest of the syllabus is also divided into 2 sections for proper grading and preparation.

CBSE 12 Business Studies

CBSE Syllabus Class 12 Business Studies 2025

Unit Name Chapter Name Marks
Principals Of Management Nature And Significance Of Management 16
Principles Of Management
Business Environment
Planning 14
Staffing 20
Total Of Section A  50
Business Finance And Marketing Financial Management 15
Financial Markets
Marketing Management 15
Consumer Protection
Total Of Section B 30
Project Work 20
Total  100

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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
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 EnvironmentEconomic, Social, Technological, Political and Legal

Demonetization – concept and features

Describe the various dimensions of ‘Business Environment’.

Understand the concept of demonetization

Impact of Government policy changes on business with special reference to liberalization, privatization and globalization in India Examine the impact of government policy changes on business in India
with reference to liberalisation, privatization and globalisation since
1991.Discuss the managerial response to changes in business environment
Unit 4: 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 
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 organisation- 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 
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
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

Unit 7: 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
Concept, role and objectives of Financial Management
  • 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, Functions and types
  • Understand the concept of financial market.
  • Explain the functions of financial market.
  • Understand capital market and money market as types of financial markets.


Money market and its instruments
  • Understand the concept of money market.
  • Describe the various money market instruments.


Capital market and its types (primary and secondary), methods of floatation in the primary market
  • Discuss the concept of capital market.
  • Explain primary and secondary markets as types of capital market.
  • Differentiate between capital market and money market.
  • Discuss the methods of floating new issues in the primary 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.
Unit 11: Marketing
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.
Unit 12: Consumer Protection
Concept and importance of consumer protection
  • Understand the concept of consumer protection.
  • Describe the importance of consumer protection.
  • Discuss the scope of Consumer Protection Act, 1986
Consumer Protection Act 1986: 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 1986.
  • Explain 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 1986.
  • Examine the remedies available to the consumer under Consumer protection Act 1986


Consumer awareness – Role of consumer organizations and Non-Governmental Organizations (NGOs) Describe the role of consumer organizations and NGOs in protecting consumers’ interests.

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