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Class - XII (Commerce) 1 CONTENTS 1. English 3-5 2. Mathematics 6-9 3. Accountancy 10-17 4. Business Studies (056) 18-28 5. Economics 29-36 6. Physical Education 37-41 7. Entrepreneurship 42-47

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Class - XII (Commerce) 1

CONTENTS

1. English 3-5

2. Mathematics 6-9

3. Accountancy 10-17

4. Business Studies (056) 18-28

5. Economics 29-36

6. Physical Education 37-41

7. Entrepreneurship 42-47

Class - XII (Commerce) 2

Class - XII (Commerce) 3

DURATION

Ist Term – 1st March 2018 - 18th May 2018

IInd Term – 9th July - 2018 – 14th September 2018

IIIrd Term – 24th September 2018 - 22nd November 2018

Note :-

1. Syllabus for terminal II examination will include thesyllabus for terminal I also.

2. Pre-board examination will be from whole syllabus.

SYLLABUS 2018 - 2019

CLASS - XII

EXAMINATION SPECIFICATIONS

ENGLISH CORE

PAPER : 3 HOURS MARKS : 100

SECTION - A (READING) (30 MARKS)

Q1. Comprehension Passage (I) (12 Marks)

Q2. Comprehension Passage (II) (10 Marks)

Q3. Notemaking Passage (8 Marks)

SECTION - B (ADVANCED WRITING SKILLS) (30 MARKS)

Q4. One out of two short compositions not more than50 words. eg : Advertisements, Notices, Posters,Invitations & Replies (4 Marks)

Q. 5. Long answer questions : Letters based on visual / verbalinput eg. : Business / Official Letters / Letters to Editior& Application for jobs, semi official letters etc. (6 Marks)

Class - XII (Commerce) 4

Q. 6. Very Long answer questions based

& 7 on visual / verbal input eg. : article debate speech orreport. (10+10 Marks)

SECTION - C (LITERARY TEXT) 40 Marks

Literary Text & Long Reading Text (40 Marks)

Flamingo (Main Reader)

Vistas (Supplementary Reader)

Q.8. Very short answer questions based on an extract frompoetry (one out of two) (4 Marks)

Q.9. Short answer questions – based on prose and poetryfrom both texts (4 out of 6) (3×4=12 Marks)

Q. 10. Long answer questions based on the two texts

(1 out of 2) (6+6=12 Marks)

& 11

LONG READING TEXT

The Invisible Man by H.G. Wells

Q. 12 Long answer questions based on text(6+6=12 Marks)

& 13.

DELETED LESSONS :

FLAMINGO : 1. Poets and Pancakes

2. The Interview

3. A Roadside Stand (Poem)

VISTAS : 1. The Third Level

2. Journey to the end of the Earth

Note : Syllabus for IInd term examintion will include syllabus ofIst term also.

Pre-Board exams will be from the whole course.

Class - XII (Commerce) 5

March 1. The Last 1. My Mother 1. The Tiger Ch.- 1, 1. Comprehension15 days Lesson at 66 King 2 & 3 Passage

2. Note Making3. Notices

April 2. Lost Spring 2. An Elementary 2. The Enemy Ch - 4, 4. Articles

17 Days School 5, 6 5. Classified

Classroom in a Advertisements

slum 6. Invitations &Replies

7. Posters

May Ch - 7 8. Letters to Editor15 Days to 10 9. Semi official

Letters

FIRST CYCLE TEST SYLLABUS(MARCH TO MAY)

July 3. Deep water 4. Keeping Quiet 3. Evan’s tries Ch - 11 10.Debates

17 days 4. The Rattrap an O to 15 11. Speecheslevel 12. Display

Advertisements

August 5. Indigo 4. A thing of 4. Should Ch - 16 13. Business Letters

21 days beauty wizard hit to 23 14. Job Applicatioins

Mommy?

Sept. REVISION FOR HALF YEARLY EXAMS

5 days

Oct. 6. Going Places 5. On the face Ch - 24 15. Reports

18 days of it. to 29 16. FactualDescription

Nov. 5. Aunt Jennifer's 6. Memories Revision of

22 Days Tigers of Childhood Reading &

Writing Tasks

December Sample Paper RevisionRevision for Preboard

SYLLABUS 2018 - 2019CLASS - XII

ENGLISH CORE

Month &

No. ofDays

Main Reader(Flamingo)

Prose Poetry

SupplementryReader(Vistas)

Writing

Tasks

LongRead-

ingText

Class - XII (Commerce) 6

MATHEMATICSOne Paper Three Hours Marks : 100

Units No. of Periods Marks

I . Relations and Functions 30 10

II. Algebra 50 13

III. Calculus 80 44

IV. Vectors and Three-Dimensional Geometry 30 17

V. Linear Programming 20 06

VI. Probability 30 10

Total 240 100

FIRST TERM (7th March – 18th May)

UNIT -I : RELATION AND FUNCTIONS

2. Inverse Trigonometric Functions : (15 Periods)

Definition, range domain, principal value branch. Graphs ofinverse trigonometric functions.

Elementary properties of inverse trigonometric function.

UNIT -III : CALCULUS

1. Continuity and Differentiability : (20 Periods)

Continuity and differentiability, derivative of composite functions,chain rule, derivatives of inverse trigonometric functions,derivative of implicit functions. Concept of exponential andlogarithmic functions.

Derivatives of logarthmic and exponential functions. Logarithmicdifferentiation, derivative of functions expressed in parameticforms. Second order derivatives. Rolle’s and Lagrange’s MeanValue Theorems (without proof) and their geometricinterpretation.

Class - XII (Commerce) 7

2. Applications of Derivatives : (10 Periods)

Applications of derivatives: rate of change of bodies, increasing/decreasing functions, tangents and normals, use of derivativesin approximation, maxima and minima (first derivative testmotivated geometrically and second derivative test given as aprovable tool). Simple problems (that illustrate basic principlesand understanding of the subject as well as real-life situations).

UNIT - V : LINEAR PROGRAMMING1. Linear Programming : (20 Periods)

Introduction, related terminology such as constraints, objectivefunction, optimization, different types of linear programming(L.P.) problems, mathematical formulation of L.P. problems,graphical method of solution for problems in two variables,feasible and infeasible region bounded or unbounded, feasibleand infeasible solutions, optimal feasible solutions (up to threenon-trivial constraints.)

UNIT -II : ALGEBRA

1. Matrices : (25 Periods)

Concept, notation, order, equality, types of matrices, zero &Identity matrix, transpose of a matrix, symmetric and skewsymmetric matrices, Addition and multiplication andmultiplication with a scalar, simple properties of addition,multiplication and scalar multiplication. Non-commutativity ofmultiplication of matrices and existence of non-zero matriceswhose product is the zero matrix (restrict to square matrices oforder 2.) Concept of elementary row and column operations.Invertible matrices and proof of the uniqueness of inverse, if itexists; (Here all matrices will have real entries).

SECOND TERM (9th July to 31st August 2018)2. Determinants : (25 Periods)

Determinant of a square matrix (up to 3 x 3 matrices), propertiesof determinants, minors, cofactors and applications ofdeterminants in finding the area of a triangle. Adjoint and inverseof a square matrix. Consistency, inconsistency and number ofsolutions of system of linear equations by examples, solvingsystem of linear equations in two or three variables (havingunique solution) using inverse of a matrix.

Class - XII (Commerce) 8

1. Integrals : (20 Periods)

Integration as inverse process of differentiation. Integration of avariety of functions by substitution, by partial fractions and byparts, Evaluation of simple integrals of the following types andproblems based on them.

Definite integrals as a limit of a sum, Fundamental Theorem ofCalculus (without proof). Basic properties of definite integralsand evaluation of definite integrals.

4. Applications of the Integrals : (15 Periods)

Applications in finding the area under simple curves, especiallylines, circles/parabolas/ellipses (in standard form only), Areabetween any of the two above said curves (the region shouldbe clearly identifiable).

5. Differential Equations : (15 Periods)

Definition order and degree, general and particular solutions ofa differential equation. Formation of differential equation whosegeneral solution is given. Solution of differential equations bymethod of separation of variables solutions of homogeneousdifferential equations of first order and first degree. Solutions oflinear differential equation of the type :

dydx

+ py = q where p and q are functions of x or constants.

dxdy + px = q where p and q are functions of y or constants.

Class - XII (Commerce) 9

UNIT -VI : PROBABILITY1. Probability : (30 Periods)

Conditional probability,multiplication theorem on probability.Independent events, total probability, Baye's theorem, Randomvariable and its probability distribution, mean and variance ofrandom variable. Repeated independent (Bernoulli) trails andBinomial distribution.

THIRD TERM (24th SEPTEMBER TO 22ND NOVEMBER 2018)UNIT -I : RELATION AND FUNCTIONS

1. Relation and Functions : (15 Periods)

Types of relations : reflexive, symmetric, transitive andequivalence relations. One to one and onto functions. compositefunctions, inverse of a function. Binary operations.

UNIT IV : VECTORS AND THREE-DIMENSIONAL GEOMETRY1. Vectors : (15 Periods)

Vectors and scalars, magnitude and direction of a vector.Direction cosines/ratios of vectors. Types of vectors (equal, unit,zero, parallel and collinear vectors), position vector of a point,negative of a vector, components of a vector, addition of vectors,multiplication of a vector by a scalar, position vector of a pointdividing a line segment in a given ratio. Definition, GeometricalInterpretation, properties and application of scalar dot productof vectors, vector cross product of vectors and scalar tripleproduct of vectors.

2. Three-dimensional Geometry : (15 Periods)Direction cosines and direction ratios of a line joining two points.Cartesian and vector equation of a line, coplanar and skewlines, shortest distance between two lines. Cartesian and vectorequation of a plane. Angle between (i) two lines, (ii) two planes.(iii) a line and a plane. Distance of a point from a plane.

Prescribed Books1. Mathematics Part I - Textbook for Class XII, NCERT Publication2. Mathematics Part II - Textbook for Class XII, NCERT Publication3. Mathematics Exemplar problem for Class XII, NCERT

Publication

Class - XII (Commerce) 10

ACCOUNTANCYOne Paper 3 Hours 80 Marks

Units Periods Marks

Part - A :Accounting for Not-for-Profit Organizations PartnershipFirms and Companies

Periods Marks

Unit-1 Financial Statements of Not-for-

Profit Organizations 25 10

Unit-2 Accounting for Partnership Firms 90 35

Unit-3 Accounting for Companies 35 15

150 60

Part B : Financial Statement Analysis

Unit-3 Analysis of Financial Statements 30 12

Unit-4 Cash Flow Statement 20 8

50 20

Part C : Project Work 40 20

Project Work will include :

Project File 4 Marks

Written Test 12 Marks (one hour)

Viva Voce 4 Marks

OR

Part B : Computerized Accounting

Unit-4 Computerized Accounting 50 20

Part C : Practical Work

Practical work will include :

Practical File 4 Marks

Practical Examination 12 Marks (One Hour)

Viva Voce’ 4 Marks

Class - XII (Commerce) 11

FIRST TERM (7th March – 18th May 2018)

Part- A : Unit 1 : Financial Statement of Not-for-ProfitOrganization (25 Periods)

• Not-for-Porfit organization ; concept.

• Receipts and Payments Account : feactures and preparation.

• Income and Expenditure Account : features, preparation ofincome and expandtiure account and balance sheet from thegiven receipts and payments account with additional information.

Scope :

i) Adjustments in a question should not exceed 3 or 4 in numberand restricted to subscriptions, consumption of consumbles andsale of assets / old material.

ii) Entrance / admission fees and general donations are to be treatedas revenue receipts.

iii) Trading Account of incidental activities is not to be prepared.

After going through this unit, the students will be able to :

• State the meaning of a Not-for-Profit organization and itsdistinction from a profit making entity.

• State the meaning of receipts and payments account, andunderstanding its features.

• Develop the understanding and skill of preparing receipts andpayments account.

• State the meaning of income and expenditure account andunderstand its features.

• Develop the understanding and skill of preparing income andexpenditure account and balance sheet of a not-for-profitorganization with the help of given receipts and payments accountand additional information.

Part- B : Financial Statement Analysis (30 Periods)

Unit-4 : Anslysis of Financial Statements

• Financial statements of a company : Statement Profit and theLoss and Balance Sheet in prescribed from with major headingand sub headings (as per Schedule III of the Companies Act,2013)

Note : Exceptional items, extraordinary items and profit (loss)from discoutiuned operations are excluded.

Class - XII (Commerce) 12

• Finanical Statement Analysis : Objectives, importance andlimitations.

• Tools for Financial Statement Analysis : Comparativestatements, common size statements, cash flow analysis, ratioanalysis.

• Accounting Ratios : Meaning, Objectives, classifications andcomputation.

Liquidity Ratios : Current ratio and Quick ratio.

Solvency Ratios : Debt to Equity Ratio, Total Asset to Debt Ratio,Proprietary Ratio and Interest Coverage Ratio.

Activity Ratios : Inventory Turnover Ratio, Trade ReceivablesTurnover Ratio, Trade Payables Turnover Ratio and WorkingCapital Turnover Ratio.

Profitablity Ratios : Gross Profit Ratio, Operating Ratio,Operating Profit Ratio, Net Profit Ratio and Return on investment.

After going through this unit, the students will be able to :

• Develop the understanding of major headings and sub-heading(as per Schedule III to the Companies Act, 2013) of balancesheet as per the prescribed norms / formats.

• State the meaning, objectives and limitations of financialstatement analysis.

• Discuss the meaning of different tools of ‘financial statementanalysis’.

• Develop the understanding and skill of preparation of comparativeand common size financial statements.

• State the meaning, objectives and significance of different typeof ratios.

• Develop the understanding of computation of current ratio & quickratio.

• Develop the skill of computation of debt equity ratio, total assetto debt ratio, proprietary ratio and interest coverage ratio.

• Develop the skill of computation of inventory turnover ratio, tradereceivables and trade payables ratio and working capital turnoverratio.

• Develop the skill of computation of gross profit ratio, operatingratio, operating profit ratiom not profit ratio and return oninvestment.

Class - XII (Commerce) 13

Note : Net Profit Ratio is to be calculated on the basis profitbefore and after tax.

Unit 5 : Cash Flow Statement (20 Periods)

• Meaning, objectives and preparation (as per As 3 (Revised)(Indirect Method only)

Note :

i) Adjustments relating to depreciation and amortization, profit orloss on sale of assets including investments, dividend (both finaland interim) and tax.

ii) bank overdraft and cash credit to be treated as short termborrowings.

iii) Current Investments to be taken as Marketable securities unlessotherwise specified.

After going through this unit, the students will be able to :

• State the meaning and objectives of cash flow statement.

• Develop the understanding of preparation of Cash Flow Statementusing indirect method as per AS 3 with given adjustments.

Project Work 20 Marks 40 Periods

Unit 3 : Accounting for Companies (35 Periods)

´ Accounting for Share Capital

• Share and share capital : nature and types.

• Accounting for share capital : Issue and allotment of equityand preferences shares. Public subscription of shares - oversubscription and under subscription of share; issue at par and atpremium, calls in advance and arrears (excluding interest), issueof shares for consideration other than cash.

• Concept of Private Placement and Employee Stock Option Plan(ESOP).

• Accounting treatment of forfeiture and re-issue of shares.

• Disclosure of share capital in the Balance Sheet of a company.

After going through this unit, the students will be able to :

• State the meaning of share and share capital and differentiatebetween equity shares and preference shares and different typesof share capital.

Class - XII (Commerce) 14

• Understand the meaning of private placement of shares andEmployee Stock Option Plan.

• Explain the accounting treatment of share capital transationsregarding issue of shares.

• Develop the understanding of accounting treatment of forfeitureand re-issue of forfeited shares.

• Describe the presentation of share capital in the balance sheetof the company as per schdule III part I of the Companies Act.2013.

SECOND TERM (9th July – 14th September 2018)

Accounting for Debentures

• Debentures : Issue of debentures at par, at a premium and at adiscount. Issue of debentures for consideration other than cash;Issue of debentures with terms of redemption; debentures ascollateral security-concept, interest on debentures, Writing offdiscount / loss on issue of debentures.

• Redemption of debentures-Methods : Lump sum, draw of lots.

Creation of Debentures Redemption Reserve.

Note : Related sections of the Companies Act, 2013 will apply.

After going through this unit, the students will be able to :

• Explain the accounting treatment of different categories oftransactions related to issue of debentures.

• Develop the understanding and skill of writing of discount / losson issue of debentures.

• Understanding the concept of collateral security and itspresentation in balance sheet.

• Develop the skill of calculating interest on debentures and itsaccounting treatment.

• State the meaning of redemption of debentures.

• Develop the understanding of accounting treatment oftransactions related to redemption of debentures by lump sum,draw of lots and Creation of Debenture Redemption Reserve.

Class - XII (Commerce) 15

Unit 2 : Accounting for Partnership Firms

• Partnership : features, Parntership Deed.

• Provisions of the Indian Partnership Act 1932 ion the absence ofpartnership deed.

• Fixed v/s fluctuating capital accounts. Preparation of Profit andLoss Appropriation account - division of profit among partnersguarntee of profits.

• Past adjustments (relating to interest on capital, interest ondrawing, salary and profit sharing ratio.)

• Goodwill : nature, factors affecting and methods of valuation -average profit, super profit and capitalization.

Note : Interest on patner’s loan is to be treated as a chargeagainst profits.

Accounting for Partnership firms - Reconstitution andDissolution.

• Change in the Profit Sharing Ratio among the existing partners-sacrificing ratio, gaining ratio, accounting for revaluation of assetsand reassessment of liabilities and treatment of reserves andaccumulated profits. Preparation of revaluation account andbalance sheets.

• Dissolution of a partnership firm : meaning of dissolution ofpartnership and partnership firm, types of dissolution of a firm.Settlement of accounts - preparation of realization account, andother related accounts : capital accounts of partners and cash/bank a/c (exculding piecemeal distribution, sale to a companyand insolvency of partner(s).

Note :

i) The realized value of each asset must be given at the time ofdissolution.

ii) In case, the realization expenses are borne by a partner, clearindication should be given regarding the payment thereof.

After going through this unit, the students will be able to :

• State the meaning of partnership, par tnership firm andpartnership deed.

• Describe the characteristic features of parntership and thecontents of partnership deed.

Class - XII (Commerce) 16

• Discuss the significance of provision of Partnership Act in theabsence of partnership deep.

• Differentiate between fixed and fluctuation capital, outline theprocess and develop the understanding and skill of preparationof Profit and Loss Appropriation Account.

• Develop the understanding and skill of prepration profit and lossappropriation account involving guarantee of profits.

• Develop the understanding and skill of making past adjustments.

• State the meaning, nature and factors affecting goodwill.

• Develop the understanding and skill of valuation of goodwill usingdifferent methods.

• State the meaning of sacrificing ratio, gaining ratio and the changein profit sharing ratio among existing partners.

• Develop the understanding of accounting treatment of revaluationassest and re-assessment of liabilities and treatment of reservesand accumulated profits by preparing revaluation account andbalance sheet.

• Understanding the situations under which a partnership firm canbe dissolved.

• Develop the understanding of preparation of realisation accountand other related accounts.

THIRD TERM (24th September – 22nd November 2018)

• Admission of a partner - effect of admission of a partner onchange in the profit sharing ratio, treatment of goodwill (as perAS 26), treatment for revaluation of assets and re-assessmentof liabilities, treatment of reserves and accumulated profits,adjustment of capital accounts and preparation of balance sheet.

• Retriement and death of a partner : effect of retirement / deathof a partner on change in profit sharing ratio, treatment ofgoodwill (as per AS 26), treatment for revaluation of assets andreassessment of liabilities, adjustment of accumulated profitsand reserves, adjustment of capital accounts and preparationof balance sheet. Preparation of loan account of the retiringpartner.

Class - XII (Commerce) 17

• Calculation of deceased partner’s share of profit till the date ofdeath. Preparation of deceased partner’s capital account andhis executor’s account.

After going through this unit, the students will be able to :

• Explain the effect of change in profit sharing ratio on admissionof a new partner.

• Develop the understanding and skill of treatment of goodwill asper AS-26, treatment of revaluation of assets and re-assessmentof liabilities, treatment of reserves and accumulated profits,adjustment of capital accounts and preparation of balance sheetof the new firm.

• Explain the effect of retirement / death of a partner on changein profit sharing ratio.

• Develop the understanding of accounting treatment of goodwill,revaluation of assets and re-assessment of libilities andadjustment of accumulated profits and reserves on retirement/ death of a partner and capital adjutment.

• Develop the skill of calculation of deceased partner’s share tillthe time of his death and prepare deceased partner’s executor’saccount.

• Discuss the preparation of the capital accounts of the remainingpartners and the balance sheet of the firm after retirement /death of a partner.

Class - XII (Commerce) 18

BUSINESS STUDIES (056)One Paper 3 Hours 100 MarksUnits Periods MarksPart - A :Principles and Functions of Management1. Nature and Significance of Management 142. Principles of Management 14 163. Business Environment 124. Planning 145. Organizing 18 146. Staffing 167. Directing 18 208. Controlling 14

120 50

Part B : Buisness Finance and Marketing

9. Financial Management 22

10. Financial Markets 20 15

11. Marketing Management 32

12. Consumer Protection 16 15

Part C : Project (One) 30 20

120 50

FIRST TERM

7th March – 18th May 2018

Part - A : Principles and Functions of Management

(120 Periods)

Unit 1 : Nature and Significance of Management (14 Periods)

´ Management - Concept, Objectives and importance.

• Concept includes meaning and features

´ Management as Science, Art, Profession.

´ Levels of management

Class - XII (Commerce) 19

´ Management function - planning, organising, staffing, directingand controlling.

´ Coordination - concept and importance.

After going through this unit, the student/learner would beable to :

• Understand the concept of management.

• Explain the meaning of ‘Effectiveness and Efficiency’.

• Discuss the objectives of management.

• Describe the importance of management.

• Examine the nature of management as a science, art andprofession.

• Understand the role of top middle and lower levels ofmanagement.

• Explain the functions of management.

• Discuss the concept and characteristics of coordination.

• Explain the importance of coordination.

Unit 2 : Principles of Management (14 Periods)

´ Principles of management - concept and significance.

• Fayol’s principles of management.

´ Taylor's Scientific Management - principles and techniques.

After going through this unit, the student/learner would beable to :

• Understand the concept of principles of management.

• Explain the significance of management principles.

• Discuss the principles of management developed by Fayol.

• Explain the principles and techniques of ‘Scientific Management.’

• Compare the contributions of Fayol and Taylor.

Class - XII (Commerce) 20

Unit 3 : Business Environment (12 Periods)

´ Business environment - Concept and importance.

´ Dimensions of Business Environment-Economic, SocialTechnological, Political and Legal.

´ Demonetization - concept and features

Impact of Government policy changes on business with specialreference to liberalization, privatization and globalisation in India.

After going through this unit, the student/learner would beable to :

• Understand the concept of ‘Business Environment’.

• Describe the importance of business enviornment.

• Describe the various dimensions of ‘Business Environment.

• Understand the concept of demonetization.

• Examine the impact of government policy changes on businessand industry with special reference to liberalisation Privatisationand globalisation since 1991.

• Discuss the managerial response to changes in businessenviornment.

Unit 11 : Marketing Management (32 Periods)

• Selling and Marketing concept

• Marketing management – Concept

• Marketing Functions

• Marketing management philosophies

• Marketing Mix – Concept & elements

• Product – branding, labelling and packaging Concept

• Price – Concept, Factors determining price.

• Physical Distribution – concept and components, channels ofdistribution : types, choice of channels.

Class - XII (Commerce) 21

• Promotion – Concept and elements; advertising – Concept, role,objections against advertising, personal selling – concept andqualities of a good salesman, sales promotion – Concept andtechniques, public relations – Concept and role

After going through this unit, the student/learner would beable to :

• Understand the concept of selling, marketing.

• Explain the features of marketing.

• Distinguish between marketing and selling.

• Describe the concept of marketing management.

• Discuss the functions of marketing.

• Explain marketing management philosophies.

• Understand the concept of marketing mix.

• Describe the elements of marketing mix.

• Understand the concept of product as an element of marketingmix.

• Understand the concept of branding, labelling and packaging.

• Understand the concept of price as an element of marketingmix.

• Describe the factors determining price of a product.

• Understand the concept of physical distribution.

• Explain the components of physical distribution.

• Describe the various types of channels of distribution.

• Discuss the factors determining the choice of channels ofdistribution.

• Understand the concept of promotion as an element of marketingmix.

• Describe the elements of promotion mix.

• Understand the concept of advertising.

• Describe the role of advertising.

• Examine the objections to advertising.

Class - XII (Commerce) 22

• Understand the concept of personal selling.

• Discuss the qualities of a good salesman.

• Understand the concept of sales promotion.

• Explain the commonly used techniques of sales promotion.

• Discuss the concept and role of public relations.

Unit 12 : Consumer Protection (16 Periods)

´ Concept and importance of consumer protection

´ Consumer Protection Act 1986

Meaning of consumer

Rights and responsibilities of consumers.

Who can file a complaint and against whom?

Redressal machinery.

Remedies available.

´ Consumer awareness - Role of consumer organization and Non-Governmental Organizations (NGO's).

After going through this unit, the student/learner would beable to :

• Understand the concept of consumer protection.

• Describe the importance of consumer protection.

• Discuss the scope of consumer protection Act. 1986.

• Understand the concept of a consumer according to theConsumer protection Act 1986.

• Explain the consumer rights.

• Understand the responsibilities of consumers.

• Understand who can file a complaint and against whom ?

• Discuss the legal redressal machinery under Consumerprotection Act 1986.

• Examine the remedies available to the consumer underConsumer protection Act 1986.

Class - XII (Commerce) 23

• Describe the role of consumer organizations and NGOs inprotecting consumer’s interests.

Project Work : (30 Periods)

SECOND TERM

9th July – 14th September 2018

Part-B : Business Finance and Marketing 120 Periods

Unit 9 : Financial Managment 22 Periods

´ Concept, role & objectives of financial management.

´ Financial decisions : investment, financing and dividend meaningand factors affecting

´ Financial planning- concept and importance λ.

´ Capital Structure : concept

´ Fixed and working capital : concept and factors affecting theirrequirements.

After going through this unit, the student/learner would beable to :

• Understand the concept of financial management.

• Explain the role of financial management in an organisation.

• Discuss the objectives of financial management.

• Discuss the three financial decisions and the factors affectingthem.

• Describe the concept of financial planning and its objectives.

• Explain the importance of financial planning.

• Understand the concept of capital structure.

• Describe the factors determining the choice of an appropriatecapital structure of a company.

• Understand the concept of fixed and working capital.

• Describe the factors determining the requirements of fixed andworking capital.

Class - XII (Commerce) 24

Unit 10 : Financial Markets (20 Periods)

´ Financial Market : concept, functions and types.

´ Money market and its instruments.

´ Capital market and its types (primary and secondary), Methodsof floatation in the primary market.

´ Stock Exchange - functions and trading Procedure.

´ Securities and Exchange Board of India (SEBI) - Objectivesand Functions.

After going through this unit, the student/learner would beable to :

• Understand the concept of financial market.

• Explain the functions of financial market.

• Understand capital market and money market as types offinancial markets.

• Understand the concept of money market.

• Describe the various money market instruments.

• Discuss the concept of capital market.

• Explain primary and secondary markets as types of capitalmarket.

• Discuss the methods of floating new issues in the primarymarket.

• Distinguish between primary and secondary markets.

• 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 asused in the trading procedure of securities.

• State the objectives of SEBI.

• Explain the functions of SEBI.

Class - XII (Commerce) 25

Unit 4 : Planning (14 Periods)

• Concept, importance and limitations

• Planning process

• Single use and standing plans. Objectives, Strategy, Policy,Procedure, Method Rule, Budget and Programme.

After going through this unit, the student/learner would beable to :

• Understand the concept of planning.

• Describe the importance of planning.

• Understand the limitations of planning.

• Describe the steps in the process of planning.

• Develop the understanding of single use and standing plans.

• Describe objectives, policies, strategy, procedure, method, rule,budget and programme as types of plans.

Unit 5 : Organising (18 Periods)

´ Concept and importance.

´ Organizing Process.

´ Structure of organisation - functional and divisional concept.Formal and informal organisation – concept.

´ Delegation : concept, elements and importance

´ Decentralisation : meaning and importance

After going through this unit, the student/learner would beable to :

• Understand the concept of organizing as a structure and as aprocess.

• Explain the importance of organising.

• Describe the steps in the process of organising.

• Describe functional and divisional structures of organisation.

• Explain the advantages, disadvantages and suitability offunctional and divisional structure.

Class - XII (Commerce) 26

• Understand the concept of formal and informal organisation.

• Discuss the advantages, disadvantages of formal & informalorganisation.

• Understand the concept of delegation.

• Describe the elements of delegation.

• Appreciate the importance of Delegation.

• Understand the concept of decentralisation.

• Explain the importance of decentralisation.

• Differentiate between delegation and decentralisation.

Unit 8 : Controlling (14 Periods)

´ Concept and Importance

´ Relationship between planning and controlling

´ Steps in the process of control

After going through this unit, the student/learner would beable to :

• Understand the concept of controlling.

• Explain the importance of controlling.

• Describe the relationship between planning and controlling.

• Discuss the steps in the process of controlling.

THIRD TERM

24th September – 22nd November 2018

Unit 6 : Staffing (16 Periods)

´ Concept and importance of staffing

´ Staffing as a part of Human Resource Management – concept

´ Staffing process

• Recruitment - sources

• Selection - process

Class - XII (Commerce) 27

´ Training and development - concept and importance. Methodsof training-on the job and off the job-Induction training, vestibuletraining, apprenticeship training and internship training.

After going through this unit, the student/learner would beable to :

• Understand the concept of staffing.

• Explain the importance of staffing.

• Understand the specialised duties & activities performed byHuman Resource Managment.

• Describe the steps in the process of staffing.

• Understand the meaning of recruitment.

• Discuss the sources of recruitment.

• Explain the merits and demerits of internal and external sourcesof recruitment.

• Understand the meaning of selection.

• Describe the steps involved in the procss of selection.

• Understand the concept of training and development.

• Appreciate the importance of training to the organisation and tothe 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 (18 Periods)

´ Concept and importance

´ Elements of Directing

• Supervision - concept, functions of a supervisor.

• Motivation - concept, Maslow's hierarchy of needs; Financialand non-financial incentives.

• Leadership-concept, styles - authoritative, democratic andlaissez faire

Class - XII (Commerce) 28

• Communication - concept, formal and Informal communication;barriers to effective communication, how to overcome the barries.

After going through this unit, the student/learner would beable to :

• Describe the concept of directing.

• Discuss the importance of directing.

• Describe the four elements of directing.

• Understand the concept of supervision.

• Discuss the functions performed by a supervisor.

• Understand the concept of motivation.

• Develop an understanding of Maslow’s Hierarchy of needs.

• Discuss the various financial and non-financial incentives.

• Understand the concept of leadership.

• Understand the various styles of leadership.

• Understand the concept of communication.

• Understand the elements of the communication process.

• Discuss the concept, merits and demerits of formal and informalcommunciation.

• Understand the various types of networks of formal and informalcommunication.

• Discuss the various barriers to effective communication.

• Suggest measures to overcome barriers to communication.

Class - XII (Commerce) 29

ECONOMICSTheory : 80 marks 3 Hours Projects : 20 marks

Units No. of periods Marks

Part - A : Introductory Microeconomics

1. Introduction 8 4

2. Consumer Equilibrium and Demand 32 13

3. Producer Behaviour and Supply 32 13

4. Forms of Market and Price Determination 28 10

under Perfect Competition with Simple

Applications 100 40

Part - B : Introductory Microeconomics

5. National Income & Related Aggregates 28 10

6. Money and Banking 15 6

7. Determination of Income and Employment. 27 12

8. Government Budget and the Economy 15 6

9. Balance of Payments. 15 6

100 40

Part : Project Work 20 20

FIRST TERM - (7th March – 18th May 2018)

Unit 5 : National Income and Related Aggregates

Some basic concepts (two sector model) : consumption goods,capital goods, final goods, intermediate goods; stocks and flows;gross investment and depreciation.

Circular flow of income; two sector model Methods of calculatingNational Income- Value Added or Product method, Expendituremethod, Income method.

Class - XII (Commerce) 30

Aggregates related to National Income :

Gross National Product (GNP), Net National Product (NNP),Gross and Net Domestic Product (GDP and NDP) - at marketprice, at factor cost; Real and Nominal GDP.

GDP and Welfare.

Part A : Introductory Marcoeconomics

Unit 1 : Introduction

Meaning of Microeconomics & Macroeconomics, Positive andNormative Economics.

What is an Economy? Central problems of an economy : what,how and for whom to produce; concepts of production possibilityfrontier and opportunity cost.

Unit 2 : Consumer Equilibrium and Demand

Demand, market demand, determinants of demand, demandschedule, demand curve and its slope, movement along andshifts in the demand curve, price elasticity of demand - factorsaffecting price elasticity of demand; measurement of priceelasticity of demand : percentage-change method.

SECOND TERM (9th July – 14 September 2018)

Part A

Unit 2 : Consumer Equilibrium and Demand

Consumer’s equilibrium – meaning of utility, marginal utility, lawof diminishing marginal utility, conditions of consumer’sequilibrium using marginal utility analysis.

Indifference curve analysis of consumer’s equilibrium – theconsumer’s budget (budget set and budget line), preferencesof the consumer (indifference curve, indifference map) andconditions of consumer’s equilibrium.

Unit 3 : Producer Behaviour and Supply

Production function : Short Run and Long Run

Total Product, Average Product and Marginal Product

Returns to a Factor

Class - XII (Commerce) 31

Cost : Short run costs - total cost, total fixed cost, total variablecost; Average cost; Average fixed cost, average variable costand marginal cost-meaning and their relationship.

Revenue - total, average and marginal revenue – meaning andtheir relationships.

Producer's equilibrium-meaning and its conditions in terms ofmarginal revenue – Marginal cost. Supply, market supply,determinants of Supply, Supply schedule, Supply curve and itsslope, movements along and shifts in Supply curve, priceelasticity of supply; Measurement of price elasticity of supply–Percentage-change method.

Unit 4 : Forms of Market and Price Determination Under PerfectCompetition with Simple Applications

Perfect competition- Features, Determination of marketequilibrim and effects of shifts in demand and supply.

Other Market forms : Monopoly, Monopolistic Competition,Oligopoly-their meaning and features.

Simple Applications of Demand and Supply : Price ceiling, Pricefloor.

Part B

Unit 6 : Money and Banking

Money - meaning and supply of money - Currecny held by thepublic and net demand deposits held by commercial banks.

Money creation by the commercial banking system.

Central bank and its functions (example of the Reserve Bank ofIndia) : Bank of issue, Government Bank, Banker’s Bank,Controller of Credit through CRR, SLR, Repo and Reverse Repo,Open Market Operations, Margin requirement.

Class - XII (Commerce) 32

THIRD TERM (24 Sept. – 22th November 2018)

PART - B

Unit 7 : Determination of Income and Employment

Aggregate demand and its components.

Propensity to consume and propensity to save (average andmarginal).

Short-run equilibrium output; investment multiplier and itsmechanism.

Meaning of full employment and involuntary unemployment.

Problems of excess demand and deficient demand. Measuresto correct them - changes in Government spending, taxes andmoney supply.

Unit 8 : Government Budget and the Economy

Government budget - meaning, objectives and components.

Classification of receipts - revenue receipts and capital receipts;classification of expenditure - revenue expenditure and capitalexpenditure.

Measures of government deficit - revenue deficit, fiscal deficit,primary deficit their meaning.

Unit 9 : Balance of Payment

Balance of payments account - meaning and components;balance of payments deficit-meaning. Foreign exchange rate-meaning of fixed and flexible rates and managed floating.

Determination of exchange rate in a free market.

Class - XII (Commerce) 33

GUIDLINES FOR PROJECT WORK IN ECONOMICS

• Students are supposed to pick up any ONE of the two suggestedprojects.

I. Project (Option One) : What’s Going Around As

The purpose of this project is to :

• Enable the student to understand the scope andrepercussions of various Economics events and happeningstaking place round the country and the world. (eg. TheDynamics of the Goods & Services Tax and likely impactson the Indian Economy or the Economics behind theDemonetisation of 500 and 1000 Rupee Notes and theShort Run and Long Run impact on the Indian Economy orThe impact of BREXIT from the European Union etc.)

• Provide an opportunity to the learner to develop economicreasoning and acquire analytical skills to oberve andunderstand the economic events.

• Make students aware about the different economicdevelopments taking place in the country and across theworld.

• Develop the understanding that there can be more thanone view on any econimic issue and to develop the skill toargure logically with reasoning.

• Compare the efficacy of economic policies and theirrespective implementations in real world situations andanyalyse the impact of Economics Policies on the lives ofcommon people.

• Provide an opportunity to the learner to explore variouseconomic issues both form his/her day to day life and alsoissues which are of borader perspective.

Scope of the project : Student may work upon the following lines :

• Introduction

• Details of the topics

• Pros and Cons of the economics event / happening

Class - XII (Commerce) 34

• Major criticism related to the topic (if any)

• Any other valid idea as per the perceived notion of thestudent who is actually working and presenting the ProjectWork.

Mode of presentation and submission of the Project : At the end ofthe stipulated term, each student will present the work in the projectFile (with viva voce) to the external work.

Marking Scheme : Marks are suggested to be given as :

S. No. Heading Marks Allotted

1. Relevance of the topice 3

2. Knowledge Content / Reserach Work 6

3. Presentation Technique 3

4. Viva 8

Total 20 Marks

The external examiner should value the efforts of the students onthe criteria suggested.

Suggestive List

1. Micro and small scale industries

2. Food supply channel in India

3. Contemporary employment situation in India

4. Disinvestment policy

5. Health expenditure (of any state)

6. Goods and Services Tax Act.

7. Inclusive growth strategy

8. Human Development Index

9. Self help groups

10. Any other topic

Class - XII (Commerce) 35

II. Project (Option Two) : Analyse any concept from thesyllabus

The purpose of this project is to :

• Develop interest of the students in the concepts of Economicthe concept to the real life situations.

• Provide opportunity to the learners to develops economicreasoning vis-a-vis to the given concept from the syllabus.

• Enable the students to understand abstract ideas, exercisethe power of thinking and to develop his/her own perception.

• To develop the understanding that there can be more thanone view on any economic issue and to develop the skill toargue logically with reasoning.

• Compare the efficacy of economic policies in real worldsituations.

• To expose the student to the rigour of the discipline ofeconomics in a systematic way

• Impact of Economic Theory / Principles and concepts onthe lives of common people

Scope of the project :

Following essentials are required to be fulfilled in the project.

Explanation of the concept ;

• Meaning and Definition

• Application of the concept

• Digrammatic Explanation (if any)

• Numerical Explanation related to the concept etc. (if any)

• Student’s own views / perception / opinion and leraning fromthe topic.

Mode of presentation and submission of the project :

At the end of the stipulated term, each student(s) will presenttheir work in the Project File (with viva voce) to the externalexaminer.

Class - XII (Commerce) 36

Marking Scheme :

Marks are suggested to be given as :-

S. No. Heading Marks Allotted

1. Relevance of the topice 3

2. Knowledge Content / Reserach Work 6

3. Presentation Technique 3

4. Viva 8

Total 20 Marks

The external examiner should value the efforts of the students onthe criteria suggested.

Suggestive List

• Price Determination

• Price Discrimination

• Opportunity Cost

• Production Possibility Curve

• Demand and its determinants

• Supply and its determinants

• Production - Returns to a Factor

• Cost function and Cost Curves

• Monopoly

• Oligopoly

• Monoplolistic Competition

• Credit Creation

• Money Mulitiplier

• Central Bank and its functions

• Government Budgets & its Components

• Budget deficit

• Exchange Rate Systems

• Foreign Exchange Markets

• Balance of payments

• Any other topic

Class - XII (Commerce) 37

PHYSICAL EDUCATIONFIRST TERM (7th March – 18th MAY 2018)

UNIT- I. Planning in Sports

• Meaning and objectives of Planning

• Various committees and its responsibilities

• Tournament – Knock-out, League or Round Robin andCombination

• Procedure to draw Fixtures – Knock-out (Bye andSeeding) and League (Staircase and Cyclic)

• Intramural and Extramural – Meaning, Objectives and itsSignificance

• Specific Sports Programme (Sports Day, Health Run, Runfor Fun, Run for specific cause and Run for Unity)

UNIT- II Sports and Nutrition

• Balanced Diet and Nutrition : Macro and Micro Nutrients

• Nutritive and Non-Nutritive Components of Diet

• Eating for Weight Control – A Healthy weight, The pitfallsof Dieting, food intolerance and food myths

• Sports nutrition (fluid & meal intake, pre, during & postcompetition)

• Food supplement for children

UNIT- III Yoga & Lifestyle

• Asanas as preventive measures

• Obesity : Procedure, Benefits & contraindications forVajrasana, Hastasana, Trikonasana, ArdhMatsyendrasana

• Diabetes : Procedure, Benefits & contraindications forBhujangasana, Paschimottasana, Pavan Multasana, ArdhMatsyendrasana

• Asthema : Procedure, Benefits & contraindications forSukhasana, Chakrasana, Gomukhasana, Parvatasana,Bhujangasana, Paschimottasana, Matsyendrasana

Class - XII (Commerce) 38

• Hypertension : Tadasana, Vajrasana, Pavan Muktasana,Ardha Chakrasana, Bhujangasana, Sharasana

• Back Pain : Tadasana, Ardh Matoryendrasana, Vakrasana,Shalabhasana, Bhujangasana

UNIT- IV. Physical Education & Sports for (Children with specialNeed as - Divyang)

• Concept of Disability & Disorder

• Types of Disability, its causes & nature (cognitive disability,intellectual disability, physical disability)

• Types of Disorder, its cause & nature (ADHD, SPDM ASD,ODD, OCD)

• Disability Etiquettes

• Advantage of Physical Activities for children with specialneeds

• Strategies to make Physical Activities assessable forchildren with special need.

SECOND TERM (9th July – 31st Aug. 2018)

UNIT- V. Children and Sports

• Motor development & factors affecting it

• Exercise Guidelines at different stages of growth &Development

• Advantages and disadvantages of weight training

• Concepts & adventages of Correct Posture

• Causes of Bad Posture

• Common Postural Deformities - Knock Knee, Flat Foot,Round Shoulders, Lordosis, Kyphosis, Bow Legs &Scolioses

• Corrective Measusres for Postural Deformities

UNIT- VI. Women and Sports

• Sports participation of women in India

• Special consideration (Menarch, Menstrural Disfunction)

• Female Athletes Triad (Oestoperosis, Amenoria & EatingDisorders)

Class - XII (Commerce) 39

• Psychological aspects of women athlete

• Sociological aspects of sports participation

Unit- VII. Test and Measurement in Sports

• Computation of Fat Percentage

Slaughter - Lohman Children Skinfold Formula

Triceps & Calf Skinfold

(Male 6 to 17 yrs - % body fat = (0.735 x sum of skinflod)+ 1.0

(Female 6 to 17 yrs - % body fat = (0.610 x sum of skinflod)+ 5.0

• Mesuresment of Muscular Strength - Kraus Weber Test

• Motor Fitness Test AAPHER

• General Motor Fitness - Barrow three item general motorability (Standing Board Jump, Zig, Zag Run, Medicine BallPut - For Boys : 03 kg & For Girl : 01 kg)

• Measurment of Cardio Vascular Fitness - Harvard StepTest / Rockport Test.

• Computation of Fitness Index :

Duration for the Exercise in Sconds x 100

5.5 x Pluse count of 1 - 1.5 Min after Exercise

• Rikli and Jones – Senior Citizen Fitness Test

1. Chair Stand test for lower body strength

2. Arm Curl test for upper body strength

3. Chair Sit and Reach test for lower body flexibility

4. Back Scratch test for upper body flexibility

5. Eight Foot Up and Go test for agility

6. Six minute walk test for Aerobic Endurance

Unit VIII. Physiology and Sports

• Gender differences in physical & physiological parameters.

• Physiological factor determining component of PhysicalFitness.

• Effect of exercise on Cardio Vascular System.

Class - XII (Commerce) 40

• Effect of exercise on Respiratory System

• Effect of exercise on Muscular System

• Physiological changes due to ageing

• Role of physical activity maintaining functional fitness inaged population.

THIRD TERM (24 Sep. – 22 Nov. 2018)

Unit IX. Sports Medicine

• Concept, Aims & Scope of Sports Medicine

• Sports injuries : Classification, Causes & Prevention

• First Aid - Aims & Objectives

• Management of Injuries :

Soft Tissue Injuries :

(Abrasion, Contusion, Laceration, Incision, Sprain &Strain)

Bone & Joint Injuries :

(Dislocation, Fractures : Stress Fracture, Green Stick,Communated, Transverse Oblique & Impacted)

Unit-X. Kinesiology, Biomechanics and Sports

• Introduction to Axes & Planes

• Types of movements (Flexion, Extension, Adbuction, &Adduction

• Aerodynamics Principles

• Major Muscles involved in running, jummping & throwing

• Newton’s Law of Motion & its application in sports

• Projectile and factors affecting Projectile Trajectory

• Friction & Sports

Unit-XI. Psychology and Sports

• Understanding stress & Coping Strategies (ProblemFocussed & Emotional Focussed)

• Personality, its dimensions and types - Trait & Type(Sheldon & Jung Classification) & Big Five Theory

• Motivation, its type and technique

Class - XII (Commerce) 41

• Exercise Adherence; Reasons to Exercise, Benefits ofExercise

• Strategies for Enhancing Adherence to Exercise

• Meaning, Concept & Tupes of Aggressions in Sports

Unit-XII. Training in Sports

• Strength – Definition, types and methods of improvingstrength – Isometric, Isotonic and Isokinetic

• Endurance – Definition, types and methods to developEndurance – Continuous Training, Interval Training andFartlek Training

• Speed – Definition, types and methods to develop speed– Acceleration run and pace run

• Flexibility – Definition, types and methods to improveflexilbility

• Coordinative abilities – Definition and types

• Circut Trainging Introduction & its impact importance.

PRACTICAL Max. Marks 30

1. Physical Fitness – AAHPER (10 marks)

2. Skill of any one Team Game of choice from the given list*

(10 Marks)

3. Viva (5 Marks)

4. Record File** (5 Marks)

* Athletlics, Basket ball, Football, Handball, Hockey, Kho kho, RifleShooting, Unified Basketball CWSN (Children with special Needas - Divyang) and Volley ball.

** Record File shall include :

Parctical-1 : Modified AAHPER administration for all items.

Parctical-2 : Condut Barrow 3 Item Test on 10 students.

Parctical-3 : Procedure for Asanas, Benefits & Contraindicationfor any two Asana each lifestyles disease.

Parctical-4 : Procedure for adminsitering Senior Citizens FitnessTest for 5 elderly family member.

Parctical-5 : Any one game of your choice out of the list above

Class - XII (Commerce) 42

ENTREPRENEURSHIP

FIRST TERM (7th March – 18th MAY 2018)23rd May 2016)

Theory

Unit-I : Entrepreneurial Opportunities (40 Periods)

• Sensing Entrepreneural Opportunities

• Environment Scanning

• Problem Identification

• Spotting Trends

• Creativity and Innovation

• Selecting the Right Opportunity

After going through this unit, the student/learner would be ableto :

• Understand the concept and elements of business opportunity

• Understand the process involved in sensing opportunities

• Give the meaning of environment scanning

• To understand the need to scan the evironment

• Enlist the various forces affecting business environment

• Understand the different fields of ideas

• Enlist the various sources of idea fields

• Understand the process of transformation of ideas intoopportunities

• Explain the meaning of trend spotting

• Understand the concept of opportunity assessment

• Explain the meaning of trend spotting

• Identify the different ways of spotting trends

• Differentiate the process of creativity and innovation

Class - XII (Commerce) 43

Unit-2 : Plantrepreneurial Planning (40 Periods)

• Forms of Business Entities – Sole proprietorship, Joint StockCompany, etc.

• Business Plan

• Organisation plan

• Operational plan and production plan

• Financial plan

• Marketing plan

• Human Resource Planning

• Creating the Plan

• Formalities for starting a business

After going through this unit, the student/learner would be ableto :

• Understand the concept of entrepreneurial planning

• Understand the forms of business enterprise

• Distinguish among the various forms of Business enterprise

• Explain the concept of Business plan

• Appreciate the importance of a Business Plan

• Describe the various components of Business plan

• Differentiate among the various components of Business plan

First Term : Unit 1 & 2

SECOND TERM (9th July – 31st Sep. 2018)

Unit 3 : Enterprise Marketing (40 Periods)

• Goals of Business; Goal Setting, SMART Goals

• Marketing and Sales strategy

• Branding – Business name, logo, tag line

• Promotion strategy

Class - XII (Commerce) 44

• Negotiations – Importance and methods

• Customer Relations

• Employee and Vendor Management

• Business Failure – Reasons

After going through this unit, the student/learner would be ableto :

• Understand the goal setting and SMART goals

• Enlist the various marketing strategies used in a firm

• Explain the concepts of Product, Price, Place and Promotion

• Understand the concept of Branding, Packaging and Labelling

• Describe the various methods of pricing

• Explain the various channels of distribution

• Appreciate and discuss the various factors affecting the channelsof distribution

• Understand the sales strategy

• State the different types of components of sales strategy

• Enumerate the different tools of promotion

• Understand the meaning and objectives of Advertising

• Able to discuss the various modes of Advertising

• Will be able to understand the concept of personal selling andsales promotion

• Discuss the various techniques of sales promotion

• Understand the meaning and methods of negotiation

• Understand the concept of customer relationship management

• State the importance of Customer Relationship Management

• Explain the concept of management in a firm

• Explain the concept and importance of vendor management ina firm

Class - XII (Commerce) 45

• Explain the factors for effective employee relationship

• Explain the various reasons for business failure

Unit 5 : Business Arithmetic (40 Periods)

Business Arithmetic

• Unit of Sale, Unit Cost for multilple products or services

• Break even Analysis for multiple products or services

• Importance and use of cash flow projections

• Budgeting and managing the finances

• 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 ableto :

• Understand the concept of Unit Cost

• Understand the concept of unit price

• Calculate Break-even point for Multiple products

• Understand the meaning of Inventory Control

• Understand the meaning of Economic Order Quantity

• Enumerate the meaning of cash flow projection

• Explain the concept of working capital

• Understand the terminologies – financial management andbudgets

• Calculate Return on Investment

• Explain the concept of Return on Equity

Class - XII (Commerce) 46

HALF YEARLY

Units 3, 5

III TERM (24-9-18 – 22-11-18)

Unit 4 : Enterprise Growth Strategies (20 Periods)

• Franchising

• Merger and Acquisition

• Moving up the Value Chain and Value Addition

After going through this unit, the student/learner would be ableto :

• Understand the concept of growth & development of anenterprise

• Explain the concept of franchise

• Explain the different types of franchise

• Explain the advantages and limitations of franchise

• Understand growth of a firm is possible through mergers andacquisitions

• Explain the different types of mergers

• State the meaning and types of acquisitions

• Understand the reasons for mergers and acquisitions

• Understand the reasons for failure of mergers and acquisitions

• Explain the concept of value addition

• Describe the different types of Value Addition

• State the meaning of value chain

• Discuss the Porters Model of Value Chain

• Understand the requirements for value chain management

Class - XII (Commerce) 47

Unit 6 : Resource Mobilization (20 Periods)

Resource Mobilization

• Angel Investor

• Venture Capital Funds

• Stock Market – raising funds

• Specialized Financial Institutions

After going through this unit, the student/learner would be ableto :

• Understand the need of finance in the Business

• Understand the various sources of funds required for a firm

• Understand the methods of raising finance in primary market

• Understand the importance of secondary market for mobilizationor resources

• Give the meaning of stock exchange

• Raising funds through financial markets

• Understand the relevance of stock exchange as a mediumthrough which funds can be raised

• Understand the role of SEBI

• Explain the concept of angel investors

• Explain the concept of venture capital

• Explain the role played by IDBI, SIDBI, IFCI, NABARD, IIBI,SFC, TFCI, SIDC

Project Work :

• Business Plan

• Market Survey