CBSE 11th Business Studies Syllabus 2026-27 PDF Download - Subject Code 054

Part

Unit

Unit Name

Marks

Part A: Foundations of Business

1

Nature and Purpose of Business

16 Marks (Combined with Unit 2)

2

Forms of Business Organisations

3

Public, Private, and Global Enterprises

14 Marks (Combined with Unit 4)

4

Business Services

5

Emerging Modes of Business

10 Marks (Combined with Unit 6)

6

Social Responsibility of Business and Business Ethics

Total Part A

40 Marks

Part B: Finance and Trade

7

Sources of Business Finance

20 Marks (Combined with Unit 8)

8

Small Business and Enterprises

9

Internal Trade

20 Marks (Combined with Unit 10)

10

International Trade

Total Part B

40 Marks

Part C: Practical

11

Project Work (One guide-based project)

20 Marks

Grand Total

100 Marks

Content

Learning Outcomes (After going through this unit, the student/learner would be able to:)

History of Trade and Commerce in India: Indigenous Banking System, Rise of Intermediaries, Transport, Trading Communities, Merchant Corporations, Major Trade Centres, Major Imports and Exports, Position of Indian Sub-Continent in the World Economy

• Acquaint themselves with the history of trade and commerce in India.

Business - Meaning and Characteristics

• Understand the meaning of business with special reference to economic and non-economic activities.• Discuss the characteristics of business.

Business, Profession and Employment -Concept

• Understand the concept of business, profession and employment.• Differentiate between business, profession and employment.

Objectives of Business

• Appreciate the economic and social objectives of business.• Examine the role of profit in business.

Classification of Business Activities - Industry and Commerce

• Understand the broad categories of business activities: industry and commerce.

Industry - Types: Primary, Secondary and Tertiary (Meaning and Subgroups)

• Describe the various types of industries.

Commerce -Trade (Internal, External, Wholesale and Retail) and Auxiliaries to Trade (Banking, Insurance, Transportation, Warehousing, Communication and Advertising)

• Discuss the meaning of commerce, trade and auxiliaries to trade.• Discuss the meaning of different types of trade and auxiliaries to trade.• Examine the role of commerce, trade and auxiliaries to trade.

Business Risk - Concept

• Understand the concept of risk as a special characteristic of business.• Examine the nature and causes of business risks.

Content

Learning Outcomes (After going through this unit, the student/learner would be able to:)

Sole Proprietorship - Concept, Merits and Limitations

• List the different forms of business organisations and understand their meaning.• Identify and explain the concept, merits and limitations of Sole Proprietorship.

Partnership - Concept, Types, Merits and Limitations; Registration of a Partnership Firm; Partnership Deed; Types of Partners

• Identify and explain the concept, merits and limitations of a Partnership firm.• Understand the types of partnerships on the basis of duration and liability.• State the need for registration of a partnership firm.• Discuss types of partners such as active, sleeping, secret, nominal and partner by estoppel.

Hindu Undivided Family (HUF) Business - Concept

• Understand the concept of Hindu Undivided Family Business.

Cooperative Societies -Concept, Merits and Limitations

• Identify and explain the concept, merits and limitations of Cooperative Societies.• Understand the concept of consumer, producer, marketing, farmer, credit and housing cooperatives.

Company – Concept, Merits and Limitations; Types: Private Company, Public Company and One Person Company (OPC)

• Identify and explain the concept, merits and limitations of private and public companies.• Understand the meaning of One Person Company (OPC).• Distinguish between a private company and a public company.

Formation of a Company – Stages and Important Documents

• Highlight the stages involved in the formation of a company.• Discuss the important documents used at various stages of company formation.

Choice of Form of Business Organization

• Distinguish between the various forms of business organizations.• Explain the factors that influence the choice of a suitable form of business organisation

Content

Learning Outcomes (After going through this unit, the student/learner would be able to:)

Public Sector and Private Sector Enterprises – Concept

• Develop an understanding of public sector and private sector enterprises.

Forms of Public Sector Enterprises: Departmental Undertakings, Statutory Corporations and Government Companies

• Identify and explain the features, merits and limitations of different forms of public sector enterprises.

Global Enterprises - Features

• Develop an understanding of global enterprises by studying their meaning and features.

Joint Venture

• Understand the concept and characteristics of joint ventures.

Public-Private Partnership (PPP) - Concept

• Develop an understanding of public-private partnerships by studying their meaning and features.

Content

Learning Outcomes (After going through this unit, the student/learner would be able to:)

Business Services -Meaning and Types

• Understand the meaning and types of business services.• Discuss the meaning and various types of business services.

Banking: Types of Bank Accounts - Savings, Current, Recurring Deposit, Fixed Deposit and Multiple Option Deposit Account

• Develop an understanding of different types of bank accounts.

Banking Services: Bank Draft, Bank Overdraft and Cash Credit

• Develop an understanding of the different services provided by banks.

E-Banking - Meaning and Types of Digital Payments

• Understand the concept of e-banking and various modes of digital payments.

Insurance - Principles and Types (Life, Health, Fire and Marine Insurance)

• Recall the concept of insurance.• Understand the principles of insurance, including Utmost Good Faith, Insurable Interest, Indemnity, Contribution, Doctrine of Subrogation and Causa Proxima.• Discuss the meaning of different types of insurance: life, health, fire and marine insurance.

Postal Services -Mail, Registered Post, Parcel, Speed Post and Courier (Meaning)

• Understand the utility and significance of different postal and communication services.

Content

Learning Outcomes (After going through this unit, the student/learner would be able to:)

E-Business: Concept, Scope and Benefits

• Give the meaning of e-business.• Discuss the scope of e-business.• Appreciate the benefits of e-business.• Distinguish e-business from traditional business.

Content

Learning Outcomes (After going through this unit, the student/learner would be able to:)

Concept of Social Responsibility

• State the concept of social responsibility.

Case for Social Responsibility

• Examine the case for social responsibility.

Responsibility Towards Owners, Investors, Consumers, Employees, Government and Community

• Identify the social responsibility towards different interest groups.

Role of Business in Environment Protection

• Appreciate the role of business in environment protection.

Business Ethics - Concept and Elements

• State the concept of business ethics.• Describe the elements of business ethics.

Content

Learning Outcomes (After going through this unit, the student/learner would be able to:)

Concept of Business Finance

• State the meaning, nature and importance of business finance.

Owners’ Funds - Equity Shares, Preference Shares and Retained Earnings

• Classify the various sources of funds into owners’ funds.• State the meaning of owners’ funds.

Borrowed Funds - Debentures and Bonds, Loans from Financial Institutions and Commercial Banks, Public Deposits, Trade Credit and Inter-Corporate Deposits (ICD)

• State the meaning of borrowed funds.• Discuss the concept of debentures, bonds, loans from financial institutions and commercial banks, trade credit and inter-corporate deposits.• Distinguish between owners’ funds and borrowed funds.

Content

Learning Outcomes (After going through this unit, the student/learner would be able to:)

Entrepreneurship Development (ED): Concept, Characteristics and Need

• Understand the concept, characteristics and need for Entrepreneurship Development (ED).

Process of Entrepreneurship Development: Start-up India Scheme, Ways to Fund Start-ups, Intellectual Property Rights (IPR) and Entrepreneurship

• Understand the process of entrepreneurship development.• Gain knowledge about the Start-up India Scheme and various funding options for start-ups.• Understand the concept of Intellectual Property Rights (IPR) and its importance in entrepreneurship.

Small Scale Enterprise as Defined by the MSMED Act, 2006 (Micro, Small and Medium Enterprises Development Act)

• Understand the meaning and classification of small businesses under the MSMED Act, 2006.

Role of Small Business in India with Special Reference to Rural Areas

• Discuss the role and significance of small businesses in India's economy, particularly in rural areas.

Government Schemes and Agencies for Small-Scale Industries: National Small Industries Corporation (NSIC) and District Industries Centre (DIC)

• Appreciate the various government schemes and agencies supporting the development of small-scale industries.• Understand the role of NSIC and DIC, especially in promoting industrial growth in rural and backward areas.

Content

Learning Outcomes (After going through this unit, the student/learner would be able to:)

Internal Trade - Meaning and Types; Services Rendered by a Wholesaler and a Retailer

• State the meaning and types of internal trade.• Appreciate the services provided by wholesalers and retailers.

Types of Retail Trade - Itinerant and Small-Scale Fixed Shop Retailers

• Explain the different types of retail trade.

Large-Scale Retailers - Departmental Stores and Chain Stores (Concept)

• Highlight the distinctive features of departmental stores and chain stores.

GST (Goods and Services Tax)- Concept and Key Features

• Understand the concept and key features of GST.

Content

Learning Outcomes (After going through this unit, the student/learner would be able to:)

International Trade - Concept and Benefits

• Understand the concept of international trade.• Describe the scope and benefits of international trade for the nation and business firms.

Export Trade - Meaning and Procedure

• State the meaning and objectives of export trade.• Explain the important steps involved in executing export trade.

Import Trade - Meaning and Procedure

• State the meaning and objectives of import trade.• Discuss the important steps involved in executing import trade.

Documents Involved in International Trade - Indent, Letter of Credit, Shipping Order, Shipping Bill, Mate’s Receipt, Documents Against Acceptance (DA) and Documents Against Payment (DP)

• Develop an understanding of the various documents used in international trade.• Identify the specimen formats of the various documents used in international trade.• Highlight the importance of documents required for international trade transactions.

World Trade Organisation (WTO) - Meaning and Objectives

• State the meaning of the World Trade Organisation (WTO).• Discuss the objectives of the WTO in promoting international trade.

Section

Marks

Percentage of Total Marks

Part A: Foundations of Business

40

40%

Part B: Finance and Trade

40

40%

Part C: Project Work

20

20%

Total

100

100%