CBSE Class 12 Business Studies Syllabus 2025-26: Download PDF & Full Exam Pattern

Updated CBSE Class 12 Business Studies (BST) Syllabus for 2025-26 – Get the latest chapter-wise syllabus, marking scheme, and study tips. Download the official PDF at the end!

Overview of CBSE Class 12 BST Syllabus 2025-26

The Class 12 CBSE syllabus for BST plays a crucial role in board exams and competitive exams like CUET. This year, CBSE has introduced competency-based questions and a revised weightage system to encourage conceptual learning over rote memorization.

Board	CBSE
Class	12
Session	2025-26
Subject	Business Studies
Content-Type	Syllabus/Curriculum
Official Website	https://cbseacademic.nic.in

BUSINESS STUDIES (Code No. 054)

Class XII (2025-26)
Theory: 80 Marks | Time: 3 Hours
Project Work: 20 Marks

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Course Structure

Part A: Principles and Functions of Management (50 Marks)

Unit	Topic	Marks
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 (30 Marks)

Unit	Topic	Marks
9	Financial Management	15
10	Financial Markets
11	Marketing Management	15
12	Consumer Protection
	Total	30

Part C: Project Work (20 Marks)

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Detailed Syllabus

Unit 1: Nature and Significance of Management

Learning Objectives

After completing this unit, students will be able to:

1. 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.
2. Management as Science, Art, and Profession
   • Examine the nature of management as a science, art, and profession.
3. Levels of Management
   • Understand the roles of top, middle, and lower-level management.
4. Functions of Management
   • Explain the five functions: Planning, Organizing, Staffing, Directing, and Controlling.
5. Coordination – Concept and Importance
   • Discuss the characteristics of coordination.
   • Explain the importance of coordination in management.

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Unit 2: Principles of Management

Learning Objectives

1. Concept & Significance
   • Understand management principles
   • Explain their significance in business
2. Fayol's Principles
   • Discuss 14 principles (Division of Work, Authority, etc.)
3. Taylor's Scientific Management
   • Principles: Science over rule-of-thumb, harmony, cooperation
   • Techniques: Time-study, motion-study, standardization
   • Comparison: Fayol (top-down) vs Taylor (shop-floor focus)

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Unit 3: Business Environment

Learning Objectives

1. Concept & Importance
   • Define business environment
   • Explain its impact on decision-making
2. Dimensions:
   • PESTL Analysis:
     • Economic (GDP, policies)
     • Social (culture, trends)
     • Technological (innovation)
     • Political (stability)
     • Legal (regulations)
   • Demonetization: Concept & features

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Unit 4: Planning

Learning Objectives

1. Concept, Importance & Limitations
   • Definition of planning
   • Benefits: Reduces uncertainty
   • Limitations: Rigidity, cost
2. Planning Process
   Steps: Setting objectives → Developing premises → Evaluating alternatives → Implementation
3. Types of Plans
   • Single-use: Budgets, programs
   • Standing: Policies, procedures, methods

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Unit 5: Organising

Learning Objectives

• Concept & Importance
  • Organizing as structure (roles) and process (coordination)
• Organizing Process
  Steps: Identification → Departmentation → Assignment → Delegation
• Organizational Structures

Type	Pros	Cons
Functional	Specialization	Departmental conflicts
Divisional	Product-focused	Resource duplication

• Formal vs Informal
  • Formal: Official hierarchy
  • Informal: Social networks
• Delegation vs Decentralization

Aspect	Delegation	Decentralization
Scope	Individual tasks	Organization-wide
Control	Superior retains authority	Distributed authority

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Unit 6: Staffing (20 Marks)

Learning Objectives

• Concept & Importance
  • Definition: Matching jobs with qualified personnel
  • Importance: Ensures organizational efficiency
• Staffing as HRM
  • Specialized functions: Recruitment, training, performance appraisal
• Staffing Process

• Recruitment

Source	Advantages	Disadvantages
Internal	Faster, boosts morale	Limited pool
External	Fresh perspectives	Costly & time-consuming

• Selection Process
  Steps: Screening → Tests → Interviews → Reference checks → Job offer
• Training & Development
  • Methods:
    • On-the-job (Apprenticeship, Internship)
    • Off-the-job (Workshops, Vestibule training)
  • Difference: Training (job-specific) vs Development (career growth)

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Unit 7: Directing

Learning Objectives

1. Concept & Importance
   • Directing: Initiating action through instructions
2. Elements of Directing
   • Motivation:
     • Maslow’s Hierarchy: Physiological → Safety → Social → Esteem → Self-actualization
     • Incentives:
       • Financial (Bonuses)
       • Non-financial (Recognition)
   • Leadership Styles:

Style	Key Trait
Authoritative	Top-down decisions
Democratic	Team participation
Laissez-faire	Minimal supervision

• Communication:
  • Types: Formal (official) vs Informal (grapevine)
  • Barriers: Noise, language, perception
  • Solutions: Feedback, clarity, active listening

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Unit 8: Controlling

Learning Objectives

1. Concept & Importance
   • Controlling: Ensuring goals are met
   • Importance: Corrects deviations, improves future planning
2. Planning vs Controlling
   • Relationship:
     • Planning sets goals → Controlling ensures achievement
3. Control Process
   Steps:

Unit 9: Financial Management (15 Marks)

Learning Objectives

• Concept & Objectives
  • Definition: Efficient allocation of financial resources
  • Objectives: Wealth maximization, profit maximization
• Financial Decisions

Decision Type	Key Factors
Investment	ROI, Risk
Financing	Cost, Risk
Dividend	Liquidity, Growth needs

• Financial Planning
  • Importance: Ensures fund availability, reduces uncertainty
• Capital Structure
  • Factors: Cost of capital, risk, control considerations
• Fixed vs Working Capital

Type	Determinants
Fixed Capital	Nature of business, scale
Working Capital	Operating cycle, credit terms

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Unit 10: Financial Markets

Learning Objectives

• Financial Markets Overview
  • Money Market: Short-term funds (<1 year)
  • Capital Market: Long-term funds
• Capital Market Types

• Stock Exchange
  • Functions: Liquidity, price discovery
  • Trading Procedure: Order → Execution → Settlement → Demat transfer
• SEBI
  • Objectives: Investor protection, market regulation
  • Functions:
    • Regulatory (Registration of brokers)
    • Developmental (Promoting transparency)

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Unit 11: Marketing Management (15 Marks)

Learning Objectives

• Marketing Concepts
  • Philosophies: Production → Product → Selling → Marketing → Societal
• Marketing Mix (4Ps)

Element	Key Aspects
Product	Branding, Packaging
Price	Cost, Competition
Place	Distribution channels
Promotion	Advertising, PR

• Product Strategies
  • Branding: Creates identity
  • Packaging: Protection & promotion
• Distribution Channels

• Promotion Mix
  • Advertising: Mass communication
  • Sales Promotion: Short-term incentives
  • Public Relations: Building goodwill

Unit 12: Consumer Protection

Learning Objectives

By the end of this unit, students will be able to:

• Concept & Importance
  • Define consumer protection
  • Explain its importance:
    ✓ Prevents exploitation
    ✓ Ensures fair trade
    ✓ Promotes consumer awareness
• Consumer Protection Act, 2019
  • Key Features:
    • Covers goods & services (including e-commerce)
    • Establishes Central Consumer Protection Authority (CCPA)
• Who is a Consumer?
  • Any person who:
    ✓ Buys goods/services
    ✓ Uses goods/services with approval
    (Excludes commercial purchasers)
• Consumer Rights & Responsibilities

Rights	Responsibilities
Right to safety	Be quality-conscious
Right to information	Read labels carefully
Right to choose	Assert rights responsibly
Right to be heard	Avoid wasteful consumption

• Redressal Machinery

• Timeframe:
  ✓ District: ≤3 months
  ✓ State/National: ≤5 months

1. Remedies Available
   • Replacement/refund
   • Compensation (up to ₹1 crore)
   • Discontinuation of unfair practices
2. Role of Consumer Organizations & NGOs
   • Functions:
     ✓ Educate consumers
     ✓ Provide legal assistance
     ✓ Conduct market surveys

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Key Case Studies

• Landmark Judgments:
  • MC Mehta vs Union India (1986): Expanded 'right to life' to include pollution-free environment
  • Ambrish Shukla vs Ferrous Infrastructure (2016): Compensation for delayed housing project
• Recent Initiatives:
  • Jago Grahak Jago campaign
  • National Consumer Helpline (1915)

Download CBSE Class 12 BST Syllabus 2025-26 PDF

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CBSE Class 12 Syllabus – All Subjects

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