CBSE 12th Business Studies New Syllabus 2026-27 Released at cbseacademic.nic.in

Units

Marks

Part A

Principles and Functions of Management

Nature and Significance of Management

16

Principles of Management

Business Environment

Planning

14

Organising

Staffing

20

Directing

Controlling

Total

50 marks

Part B

Business Finance and Marketing

Financial Management

15

Financial Markets

Marketing Management

15

Consumer Protection

Total

30

Part C

Project Work (one)

20 marks

Units

Topics

Unit 1: Nature and Significance of Management

• Management - concept, objectives, and importance

• Management as Science, Art and Profession

• Levels of Management

• Management functions

• 
  

  • planning, organising, staffing, directing and controlling

• Coordination: concept and importance

Unit 2: Principles of Management

• Principles of Management - concept and significance

• Fayol’s principles of management

• Taylor’s Scientific management - principles and techniques

Unit 3: Business Environment

• Business Environment- concept and importance

• Dimensions of Business Environment

• 
  

  • Economic, Social, Technological, Political and Legal

• Demonetization - concept and features

Unit 4: Planning

• Planning: Concept, importance and limitation

• Planning process

• Single-use and Standing Plans.

• 
  

  • Objectives

  • Strategy

  • Policy

  • Budget and Programme

Unit 5: Organising

• Organising: Concept and importance

• Organising Process

• Structure of organisation

• 
  

  • Functional and divisional concept.

  • Formal and informal organisation

  • Concept

• Delegation

• 
  

  • Concept

  • Elements and importance

• Decentralisation: concept and importance

Unit 6: Staffing

• Staffing: Concept and importance of staffing

• Staffing as a part of the Human Resource Management concept

• Staffing process

• Recruitment process

• Selection – process

Unit 7: Directing

• Directing: Concept and importance

• Elements of Directing

• Motivation

• 
  

  • Concept

  • Maslow’s hierarchy of needs

  • Financial and non-financial incentives

• Leadership

• 
  

  • Concept

  • Styles

  • Authoritative, democratic, and laissez-faire

• Communication

• 
  

  • Concept

  • Formal and informal communication

  • Barriers to effective communication

  • How to overcome the barriers?

Unit 8: Controlling

• Controlling - Concept and importance

• Relationship between planning and controlling

• Steps in the process of control

Units

Topics

Unit 9: Financial Management

• Financial Management: Concept, role and objectives

• Financial decisions

• 
  

  • Investment, financing and dividend

  • Meaning and factors affecting

• Financial Planning

• 
  

  • concept and importance

• Capital Structure

• 
  

  • Concept and factors affecting capital structure

• Fixed and Working Capital

• 
  

  • Concept and factors affecting their requirements

Unit 10: Financial Markets

• Financial Markets: Concept

• Money Market: Concept

• Capital market and its types (primary and secondary)

• Stock Exchange - Functions and Trading Procedure

• Securities and Exchange Board of India (SEBI) - objectives and functions

Unit 11: Marketing

• Marketing: Concept, functions and philosophies

• Marketing Mix: Concept and elements

• Product – branding, labelling and packaging – Concept

• Price

• 
  

  • Concept

  • Factors determining price

• Physical Distribution

• 
  

  • Concept, components and channels of distribution

• Promotion

• 
  

  • Concept and elements

  • Advertising

  • Personal Selling

  • Sales Promotion and Public Relations

Unit 12: Consumer Protection

• Consumer Protection: Concept and Importance

• The Consumer Protection Act, 2019

• 
  

  • Meaning of consumer

  • Rights and responsibilities of consumers

  • Who can file a complaint?

  • Redressal machinery

  • Remedies available

• Consumer awareness - Role of consumer organisations and Non-Governmental Organizations (NGOs)

Unit 13: Project Work