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CLASS XII
Dr. S. K. Singh M. Com., Ph. D.
Recipient of Rashtriya Gaurav Award
and
Sanjay GuptaM. Com., M. Phil.
With Practical
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Strictly according to the latest syllabus prescribed by
Bihar School Examination Board (BSEB) Patna,
Jharkhand Academic Council (JAC), Ranchi
and other State Boards
following CBSE curriculum based on NCERT guidelines.
Publisher & Authors
First Edition : 2008-09
Second Edition : 2009-10
Third Edition : 2010-11
Fourth Edition : 2011-12
Fifth Edition : 2012-13
Sixth Edition : 2013-14
Seven Edition : 2014-15
Publisher & Authors
First Edition : 2008-09
Second Edition : 2009-10
Third Edition : 2010-11
Fourth Edition : 2011-12
Fifth Edition : 2012-13
Sixth Edition : 2013-14
Seven Edition : 2014-15
Printing and Publishing Rights with the Publisher.
The material in this publication is copyrighted. No part of this book may be
reproduced or copied in any form or by any means without the written permission
of the authors/publisher. Breach of this condition is liable for legal action.
“The reading of all good books is like a conversation with the finest man.”
Price : ` 330.00 Only
Our Other PublicationsOur Other Publications(Hindi & English Medium)
SBPD Publications3/20B, Agra-Mathura Bye Pass Road, Near Tulsi Cinema, Agra-282 002
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❏ Accountancy : Dr. S. K. Singh ❏ Project Work in Accountancy :
❏ Business Studies : Dr. Singh & Gupta Dr. Singh and Gupta
❏ Economics : Dr. Anupam Agarwal ❏ Prob. & Sol. in Economics :
❏ Prob. & Sol. in Accountancy : Dr. Anupam Agarwal
Dr. S. K. Singh
❏ Accountancy : Dr. S. K. Singh ❏ Project Work in Accountancy :
❏ Business Studies : Dr. Singh & Gupta Dr. Singh and Gupta
❏ Economics : Dr. Anupam Agarwal ❏ Prob. & Sol. in Economics :
❏ Prob. & Sol. in Accountancy : Dr. Anupam Agarwal
Dr. S. K. Singh ❏ Project Work in Business Studies :
Dr. Sharma & Gupta
Hindi Edition of this
book is also available
Hindi Edition of this
book is also available
EN
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Project Work in Business Studies
Author : Dr. Jagdish Sharma & Sanjay Gupta
Book Code : 8988
ISBN : 978-93-5167-003-2
Price : ` 150.00 Only
Project Work in Accountancy
Author : Dr. S. K. Singh & Sanjay Gupta
Book Code : 7587
ISBN : 978-93-5167-002-5
Price : ` 125.00 Only
Author : Dr. S. K. Singh & Sanjay Gupta
Book Code : 7685
ISBN : 978-93-5167-004-9
Price : ` 150.00 Only
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Chapter Page No.
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Unit I
Entrepreneurial Opportunities and Enterprise Creation
1. Sensing and Identification of Entrepreneurial Oppor-
tunities 3—13[I. Meaning of an Opportunity; II. Kinds of Opportunities; III. Relationship between Opportunity and Entrepreneur; IV. Factors of Sensing the Opportunities; V. Promotion of a Venture : Stages; VI. Promotion of a Venture; VII. Imagination of a Venture; VIII. Business Opportunity; IX. Objectives of Identification of Business Opportunities and X. Factors affecting Identification of Business Opportunities ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions.]
2. Environment Scanning 14—25[I. Importance of Environment, II. Types of Environment, III. Factors affecting Environmental Scanning, IV. Environmental Appraisal and Analysis, V. Why Environ-mental Scanning and Analysis ?, VI. Nature of Entrepreneurial Environment, VII. Limitations of Environmental Analysis ● Question-Answer Box ● Summary of the Chapter ● Useful Questions— Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions.]
3. Market Assessment 26—36[I. Market Environment : Meaning and Definitions; II. Market Assessment; III. Factors affecting Market Assessment; IV. Demand Forecasting; V. Factors involved in Demand Forecasting; VI. Demand Forecasting for New Products; VII. Marketing Concept; VIII. Nature and Scope of Marketing ● Question-Answer Box ● Summary of the Chapter ● Useful Questions— Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions.]
4. Identification of Entrepreneurial Opportunities and
Feasibility Study 37—42[I. Factors Considering while Selecting a Product or Service : (1) Market Assessment, (2) Practicality, (3) Cost of Production, (4) Competition, (5) Availability of Adequate Quantity and Continuous Supply of Raw Materials, (6) Technical Aspect, (7) Profit Possibility, II. Feasibility Study ● Question-Answer Box ● Summary of the Chapter ● Useful Questions— Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions.]
5. Selection of an Enterprise 43—47[I. Selection of an Enterprise : Basic Activities, II. Factors to be Considered in Selection of an Enterprise: (1) Easy Formation, (2) Type of Business Activities, (3) Direct Control, (4) Area of Operation, (5) Availability of Capital, (6) Secrecy, (7) Stability and Continuity, (8) Government Regulations ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions.]
6. Setting up of an Enterprise 48—62[I. Factors to be Considered before Establishing an Enterprise, II. Execution of Project
Chapter Page No.
(ii)
Establishment, III. Evaluation of Start-up Problems, IV. Justifying a New Business; V. Formulating the General Plan of Business, VI. Building the Organization Structure, VII. Collecting the Finances, VIII. Commencement of Business, IX. Expansion of Business, ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions.]
Unit II
Enterprise Planning and Resourcing
7. Business Planning 65—77[I. Meaning and Definitions of Planning; II. Nature of Planning; III. Objectives of Planning; IV. Advantages of Planning; V. Process of Planning; VI. Kinds of Planning; VII. Limitations of Planning ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions, ● HOTS Questions.]
8. Concept of Project and Planning 78—85[I. Meaning and Concept of Project; II. Project Planning : Meaning and Types; III. Classification of Projects; IV. Stages or Phases of Project Preparation; V. Selection of Project; VI. Project Implementation; VII. Stage of Starting of Project; VIII. Essentials of Good Project Planning or Preparation ● Question-Answer Box ● Summary of the Chapter ● Useful Questions— Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions.]
9. Formulation of Project Report and Project Appraisal 86—104[I. Why the Project Report is Needed ? II. Project Report; III. Formulation of Project Report; IV. Project Formulation : Meaning and Concept; V. Project Appraisal : Meaning and Stages; VI. Feasibility Reports or Areas of Project Appraisal and Criteria; VII. Specimen of Project Report ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions, ● Practical Questions.]
10. Resource Assessment : Financial and Non-financial 105—111[I. Meaning of Resources; II. Role of Entrepreneur in Mobilising Resources; III. Kinds of Resources and their Origin—(A) Physical Resources, (B) Technical Resources, (C) Human Resources, (D) Financial Resources ● Question-Answer Box ● Summary of the Chapter ● Useful Questions— Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions ● Practical Questions.]
11. Fixed and Working Capital Requirements 112—123[I. Kinds of Capital : (a) Fixed Capital, (b) Working Capital; II. Meaning and Definition of Fixed Capital; III. Management of Fixed Capital; IV. Characteristics/Nature of Fixed Capital; V. Factors/Elements influencing Fixed Capital; VI. Sources of Fixed Capital; VII. Working Capital : Meaning and Definition; VIII. Concepts of Working Capital; IX. Importance/Advantages/Need of Working Capital; X. Factors/Elements influencing Working Capital or Determinant Factors of Working Capital; XI. Sources of Working Capital; XII. Difference between Fixed Capital and Working Capital ● Key Points to Remember ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions.]
12. Fund Flow Statement 124—150[I. Meaning and Definition of Fund Flow Statement; II. Objects, Utility and Importance of Fund Flow Statement; III. Difference between the Fund Flow Statement and Balance Sheet; IV. Knowledge before Preparation of Fund Flow Statement; V. Limitations of Fund Flow Statement; VI. Preparation of Fund Flow; VII. Calculation of Working Capital; VIII. Statement of Variation or Changes in Working Capital; IX. Rules of Preparing
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Chapter Page No.
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Statement of Changes in Working Capital; X. Funds from Operations ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions ● Practical Questions.]
13. Accounting Ratios 151—193[I. Meaning of Ratios; II. Importance or Advantages of Ratio Analysis; III. Limitations of Ratio Analysis; IV. Classification of Ratio—Practical View ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions ● Practical Questions.]
14. Break-Even Analysis 194—214[I. Break-Even Analysis–Meaning and Definitions; II. Assumptions of Break-Even Analysis; III. Utility of Break-Even Analysis; IV. Advantages or Importance of Break-Even Analysis; V. Limitations of Break-Even Analysis; VI. Uses of Break-Even Analysis; VII. Computation of Break-Even Analysis ● Question-Answer Box ● Summary of the Chapter ● Useful Questions— Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions ● Practical Questions.]
15. Venture Capital : Sources and Means of Funds 215—226[I. Meaning of Venture Capital; II. Features of Venture Capital; III. Eligibility for Venture Capital Financing; IV. Stages of Venture Financing; V. Sources of Venture Capital Financing ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions, ● HOTS Questions.]
16. Selection of Technology 227—234[I. Choice of Technology; II. Concept of Technology; III. Need for Technology; IV. Choice of Technology; V. Types of Techniques : (i) Labour-intensive Technique, (ii) Capital-intensive Technique; VI. Types of Production Techniques; VII. Factors Determining the Choice of Techniques; VIII. Difficulties in the Way of Choice of Technology ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions.]
Unit III
Enterprise Management
17. Fundamentals of Management 237—264[I. Management : Meaning and Definitions, II. Characteristics or Features of Management, III. Nature of Management, IV. Objectives of Management, V. Importance of Management, VI. Management Vs. Administration–A Comparative Study, VII. Difference between Administration and Management, VIII. Functions of Management ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions.]
18. Production Management and Quality Control 265—273[I. Product Process—(1) Primary, (2) Secondary, (3) Tertiary; II. Product Design; III. Production Design—(1) Scheduling Product, (2) Product Inspection; IV. Quality Control—(1) Meaning and Definition, (2) Principles of Quality Control, (3) Objectives of Quality Control, (4) Scope of Quality Control, (5) Steps for Quality Control, (6) Quantity of Production ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions.]
19. Marketing Management 274—316[I. Marketing : Meaning and Definitions; II. Marketing Management : Meaning and
Chapter Page No.
(iv)
Definitions; III. Characteristics of Marketing Management; IV. Objectives of Marketing or Marketing Management; V. Difference between Marketing and Selling; VI. Functions of Marketing; VII. Importance of Marketing or Marketing Management; VIII. Marketing Mix; IX. Elements of Marketing Mix; X. Brand or Branding; XI. Labelling; XII. Trademark; XIII. Packaging; XIV. Price and Pricing Strategies; XV. Place or Physical Distribution; XVI. Channels of Distribution; XVII. Sales Promotion; XVIII. Advertising; XIX. Personal Selling ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● HOTS Questions.]
20. Financial Management 317—333[I. Financial Management : Meaning and Definitions, II. Objectives of Financial Management, III. Sources of Business Finance–(A) Short-term Sources, (i) Bank Sources, (ii) Non-Bank Sources, (B) Medium-term Sources, (C) Sources of Long-term Finance, ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions.]
21. Determination of Cost and Profit 334—352[I. Cost–Meaning, Elements and Concept, II. Cost Structure : Meaning and Types–(1) Prime Cost, (2) Works Cost, (3) Cost of Production, (4) Cost of Goods Sold; III. Determination of Profit–(1) Cost Accounting, (2) Financial Accounting, (3) Single Entry System; IV. Operating Profit and Net Profit ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions ● Numerical Questions.]
22. Possibilities and Strategies for Growth and Development
in Business 353—364[I. Meaning of Development and Growth; II. Objectives of Growth; III. Various Stages of Growth; IV. Growth Strategies; V. Growth Sustaining Activities; VI. Elements Affecting Growth; VII. Stability Strategy; VIII. Criteria for Stability Strategy ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions.]
23. Entrepreneurial Discipline and Social Responsibility 365—372[I. Need for Discipline, II. Social Responsibilities; III. Entrepreneur’s Responsibility towards the Society; IV. Responsibility of the Society towards Entrepreneurs; V. Natural Environment and Ecology Vs. Entrepreneur; VI. Credit Creditability; VII. Meeting Statutory Obligations; VIII. Healthy Competition and Methodology, IX. Biology and Environment, X. Knowledge of Various Laws related to Business ● Question-Answer Box ● Summary of the Chapter ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions.]
Practical
24. Project Work 375—389[I. Meaning and Definitions of Project; II. Characteristics of Project; III. Stages or Phases of Project Preparation; IV. Project Identification; V. Project Report; VI. Subject Matter/Contents of Project Report; VII. Project Appraisal; VIII. Various Aspects and Areas of Project Evaluation or Measurements of Feasibility of Factors of Proposed Project; IX. Format of Project Report ● Useful Questions—Long Answer Type, Short Answer Type, Very Short Answer Type and Objective Type Questions.]
25. Examples of Project Work 390—405[I. How are the Projects Helpful ?; II. Types of Projects; III. Stages in Project Work : (1) Providing the Situation and Selecting the Project, (2) Planning the Project, (3) Execution of the Project, (4) Editing the Informations, (5) Analysing the Informations, (6) Interpreting
Chapter Page No.
(v)
the Informations, (7) Preparation of Report; IV. Importance of Project Work; V. Examples of Some Projects; VI. Other Projects.]
26. Project Planning 406—414[I. Meaning of Project Planning, II. Types of Projects, III. Classification of Projects, IV. Phases of Project Planning, V. Contents of Project Report : (1) Introduction of Project and Industry, (2) Project Details, (3) Raw Material Details, (4) Utilities Details, (5) Financial Details, (6) Project Evaluation (from social perspective), (7) Technical Details, (8) Marketing Details, (9) Manpower Details.]
27. Case Study 415—433[I. Introduction; II. Objectives; III. Assessment of Case Studies; IV. Techniques of Basic Outlines; V. Collection of Data for Preparing a Case Study; VI. Preparation for the Interview; VII. What Type of Information is Required; VIII. Reporting the Data Collected; IX. Study Reports; X. Objectives of the Practical Work.]
28. Project Analysis 434—444
29. Project Report 445—468[I. Meaning of Project Report; II. Characteristics of Project Report; III. Objectives of Project Report; IV. Preparation of Project Report; V. List of Appendices of a Project Report; VI. Model Proforma of Project Report ● Viva-voce Questions with Answers on Project Report.]
● Sample Project Report I—III 1—20
● Model Paper Set 1 & 2 1—12
● Value Based Questions (VBQ) 1—4
● Chapterwise Ultra Short Questions-Answer 1—12
● Latest Model Paper (BSEB) Solved 1—14
● Board Examination Papers (i)
SBPD Publications Entrepreneurship (XII)2
Unit—I
[Entrepreneurial Opportunities[Entrepreneurial Opportunities[Entrepreneurial Opportunities[Entrepreneurial Opportunities[Entrepreneurial Opportunitiesand Enterprise Creation]and Enterprise Creation]and Enterprise Creation]and Enterprise Creation]and Enterprise Creation]
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Entrepreneurship With Practical Class12th
Publisher : Sbpd Publications ISBN : 9788192050089 Author : Dr. S. K. Singh &Sanjay Gupta
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