मराठी
Maharashtra State BoardHSC Commerce (English Medium) 12th Standard Board Exam
प्रश्नपत्रिका२८५
पाठ्यपुस्तक उत्तरे१२३१३
MCQ ऑनलाइन सराव परीक्षा९९
महत्वाचे प्रश्न आणि उत्तरे६९१६
संकल्पना स्पष्टीकरण आणि व्हिडिओ३०१
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अभ्यासक्रम

SP HSC Commerce (English Medium) 12th Standard Board Exam Maharashtra State Board Syllabus 2026-27

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Maharashtra State Board 12th Standard Board Exam SP Syllabus - Free PDF Download

Maharashtra State Board Syllabus 2026-27 12th Standard Board Exam: The Maharashtra State Board 12th Standard Board Exam SP Syllabus for the examination year 2026-27 has been released by the MSBSHSE, Maharashtra State Board. The board will hold the final examination at the end of the year following the annual assessment scheme, which has led to the release of the syllabus. The 2026-27 Maharashtra State Board 12th Standard Board Exam SP Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new Maharashtra State Board syllabus to prepare for their annual exam properly.

The detailed Maharashtra State Board 12th Standard Board Exam SP Syllabus for 2026-27 is below.

Academic year:

Maharashtra State Board 12th Standard Board Exam Secretarial Practice Revised Syllabus

Maharashtra State Board 12th Standard Board Exam Secretarial Practice Course Structure 2026-27 With Marking Scheme

#Unit/TopicWeightage
1  Business Finance 
1  Introduction to Corporate Finance 
2  Sources of Business Finance 
2  Sources of Corporate Finance 
3  Issue of Shares 
3  Role of a Secretary in the Capital Formation Part 1 
4  Role of a Secretary in the Capital Formation Part 2 
4  Issue of Debentures 
5  Declaration and Payment of Dividend 
5  Deposits 
6  Correspondence with Members 
6  Correspondence of Company Secretary with Members, Debenture Holders and Depositors 
7  Financial markets 
7  Correspondence with Debentureholders 
8  Correspondence with Depositors 
9  Depository System 
10  Dividend and Interest 
11  Financial Market 
12  Stock Exchange 
 Total -
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Syllabus

1 Business Finance [Revision]
1 Introduction to Corporate Finance [Revision]
  • Finance  
    • Introduction
  • Corporate Finance  
    • Meaning
    • Definition
    • Financing Decision
    • Investment Decision
    • Importance
    • Helps in decision making
    • Helps in Raising Capital for a project
    • Helps in Research and Development
    • Helps in smooth running of business firm
    • Brings co-ordination between various activities
    • Promotes expansion and diversification
    • Managing Risk
    • Replace old assets
    • Payment of dividend and interest
    • Payment of taxes/fees
  • Capital Requirements  
    1. Fixed Capital
  • Capital Structure  
    • Definition
    • Components
    1. Equity share capital
    2. Preference share capital
    3. Retained earnings
    4. Borrowed capital
2 Sources of Business Finance [Revision]
2 Sources of Corporate Finance [Revision]
  • Sources of Corporate Finance  
  • Sources of Owned Capital  
    • Shares  
      • Features of Shares
      • Equity Shares
      • Preference Shares
  • Retained Earnings  
    • Meaning of retained earnings
    • Merits and Limitations of Retained Earnings
    • Determinants of retained earnings
    1. Total earnings of a company
    2. Taxation Policy
    3. Dividend Policy
    4. Government Control
  • Sources of Borrowed Capital  
    • Acceptance of Deposits  
    • Bonds  
      • Features
      • Nature of Finance
      • Status of bondholder
      • Return on bonds
      • Repayment
    • American Depository Receipt (ADR)  
    • Financial Institutions  
      • Development Banks
      • Financial Institutions
      • Investment Institutions
      • State Level Institutions
  • Concept of Debentures  
    • Introduction
    • Definition: Debenture
    • Features
  • Global Depository Receipts (GDRs)  
    • Introduction to  GDR
    • Features of GDR
    • GDR Issue Procedure
  • Structure of Money Market in India > Organized Sector  
    • Commercial Banks  
      • Introduction
      • Definitions: Commercial Bank
      • Functions of Commercial Banks 
      • Structure 
  • Trade Credit  
    • Concept of Trade Credit
    • Forms of Trade Credit and Their Application
3 Issue of Shares [Revision]
  • Terms of Issue of Shares> Issue of Shares at Par  
    • Introduction
    • Example
  • Shareholder's Fund> Share Capital of a Company  
    • Introduction
    • Authorised or Nominal, or Registered Capital
    • Issued Capital
    • Subscribed Capital
    • Called-up Capital
    • Paid-up Capital
    • Reserve Capital and Capital Reserves
    • Authorised Capital vs Issued Capital
    • Issue of Different Classes of Shares
  • Allotment of Shares  
    • Provisions/Conditions for Allotment of Shares
    1. Statutory Provisions
    2. General principles
    • Procedure for Allotment of Shares
    1. Appointment of Allotment Committee
    2. Hold Board Meeting to Decide Basis of Allotment
    3. Pass Board Resolution for Allotment
    4. Collection of Allotment Money
    5. Arrangement Relating to Letters of Renunciation
    6. Arrangement Relating to Splitting of Allotment Letters
    7. File Return of Allotment
    8. Prepare Register of Members and Issue Share Certificate
  • Share Certificate  
  • Over Subscription of Shares  
    • Introduction
    • Example
  • Forfeiture of Shares  
    • Introduction
    • Accounting Entries
    • Forfeiture of Shares that were Issued at Par
    • Forfeiture of Shares that were Issued at a Premium
  • Surrender of Shares  
  • Transfer of Shares  
    • Refusal to transfer shares
    1. Blank Transfer
    2. Forged Transfer
  • Transmission of Shares  
3 Role of a Secretary in the Capital Formation Part 1 [Revision]
4 Role of a Secretary in the Capital Formation Part 2 [Revision]
4 Issue of Debentures [Revision]
  • Regulations Governing Issue of Debentures  
  • Provisions for Issue of Debentures as per Companies Act, 2013  
    1. No voting rights
    2. Types of Debentures
    3. Payment of interest and redemption
    4. Debenture Certificate
    5. Create Debenture Redemption Reserve
    6. Appoint of Debenture Trustees
    7. Debentures Trustees can approach NCLT
    8. Impose restrictions
    9. Punishment for contravention of provisions of the Companies Act
  • Provisions for Issue of Debentures as per Companies (Share Capital and Debentures) Rule 2014  
    1. Tenure of secured debentures
    2. Create charge on assets
    3. Appointment of Debenture Trustees
    4. Create Debenture Redemption Reserve
  • Requirements as per SEBI  
    1. Minimum subscription
    2. Retention of over subscription
    3. Underwriting
    4. Credit Rating
  • Procedure for Issue of Debentures  
    1. Pass Resolution in Board Meeting.
    2. Hold Extra-ordinary General Meeting (E.G.M.)
    3. Filing with Registrar of Companies.
    4. Obtain Credit Rating.
    5. Enter into Underwriting Agreement.
    6. Issue Prospectus / Offer Letter / Letter of Offer
    7. Open Separate Bank Account.
    8. Receiving Application Money.
    9. Hold Board Meeting.
    10. Issue of debenture certificate.
    11. Make Entries in the Register of Debenture
  • Debentures Trustees  
    • Debenture Trust Deed
5 Declaration and Payment of Dividend [Revision]
  • Meaning of Dividend  
  • Provisions Related to Ascertainment of Dividend  
  • Declaration of Dividend and Payment of Dividend  
  • Procedure of Payment of Dividend  
  • Provisions Regarding Unpaid / Unclaimed Dividend  
  • Interim and Final Dividend  
    • Meaning and difference of  Interim and Final Dividend
5 Deposits [Revision]
  • Sources of Borrowed Capital  
    • Acceptance of Deposits  
  • Terms and Conditions for Acceptance of Deposits  
    1. Amount of Deposit
    2. Period / Tenure of Deposit
    3. No demand deposit
    4. Secured or Unsecured Deposit
    5. Application Form
    6. Joint names
    7. Nomination
    8. Circular or Advertisement
    9. Appointment of Deposit Trustee
    10. Create charge on assets
    11. Deposit Insurance
    12. Obtain credit rating
    13. Open Deposit Repayment Reserve Account
    14. Deposit Receipt
    15. Register of Deposit
    16. Return of Deposit
    17. Interest
    18. Right to alter the Terms and Conditions
    19. Disclosure in financial statements
    20. Punishment
  • Procedure for Accepting Deposits from Public  
    1. Hold Board Meeting
    2. Hold a General Meeting
    3. Hold Board Meeting
    4. Appoint Banker
    5. Obtain Credit Rating
    6. Appoint Deposit Trustee
    7. Take Deposit Insurance
    8. File a copy of advertisement with Registrar of companies
    9. Advertisement to the public
    10. Upload the advertisement on the company’s website
    11. Collect application form and money
    12. Issue Deposit Receipt
    13. Create charge on assets
    14. Make entries in Register of Deposits
    15. File Return of Deposits with Registrar of Companies
  • Procedure for Accepting Deposit from Members  
    1. Hold Board Meeting
    2. Hold a General Meeting
    3. Hold Board Meeting
    4. Appoint Banker
    5. Obtain Credit Rating
    6. Appoint Deposit Trustee
    7. Take Deposit Insurance
    8. File a copy with Registrar of Companies
    9. Issue circular to members
    10. Upload circular on company’s website
    11. Collect application form and money
    12. Issue of Deposit Receipt
    13. Create charge on assets
    14. Make entries in Register of Deposits
    15. File Return of Deposits
6 Correspondence with Members [Revision]
  • Precautions to Be Taken by the Secretary While Corresponding with Members  
    1. Correct Information
    2. Lucid Language
    3. Prompt Response
    4. Secrecy
    5. Politeness (Courtesy)
    6. Legal matters
    7. Consideration
    8. Image of the Company
  • Circumstances Under Which a Secretary Has to Enter into Correspondence with Members  
  • Specimen Letters  
    1. Letter for issue of Share Certificate
    2. Payment of Dividend
    3. Letter for issue of Bonus Shares
    4. Reply Letter
6 Correspondence of Company Secretary with Members, Debenture Holders and Depositors [Revision]
  • Allotment of Shares  
    • Provisions/Conditions for Allotment of Shares
    1. Statutory Provisions
    2. General principles
    • Procedure for Allotment of Shares
    1. Appointment of Allotment Committee
    2. Hold Board Meeting to Decide Basis of Allotment
    3. Pass Board Resolution for Allotment
    4. Collection of Allotment Money
    5. Arrangement Relating to Letters of Renunciation
    6. Arrangement Relating to Splitting of Allotment Letters
    7. File Return of Allotment
    8. Prepare Register of Members and Issue Share Certificate
  • Regret Letter  
  • Lodgement Notice  
  • Approval / Refusal of Transfer of Shares  
  • Issue of Bonus Shares  
  • Distribution of Dividend - Notice  
  • Company Secretary - Redemption of Debentures  
  • Company Secretary - Allotment of Debentures  
  • Company Secretary - Conversion of Debentures into Shares  
  • Payment of Interest on Debentures  
  • Letter Thanking the Investor for Deposits  
  • Company Secretary - Payment of Interest (Basic Information of TDS to Be Given)  
  • Company Secretary - Renewal of Deposits  
  • Company Secretary - Repayment of Deposits  
7 Financial markets [Revision]
7 Correspondence with Debentureholders [Revision]
  • Precautions to Be Taken by the Secretary While Corresponding with Debenture Holders  
    1. Politeness (Courtesy)
    2. Prompt Response
    3. Legal provisions
    4. Transparency
    5. Conciseness
    6. Precise Information
    7. Secrecy
    8. Image and Goodwill of the company
  • Circumstances Under Which a Secretary Has to Enter into Correspondence with Debenture Holders  
  • Correspondence with Debentureholders - Specimen Letters  
    • Letter of Allotment of Debentures
    • Payment of Interest
    • Conversion of Debentures
    • Redemption of Debentures
8 Correspondence with Depositors [Revision]
  • Precautions to Be Taken by the Secretary While Corresponding with Depositors  
    1. Legal Provisions
    2. Courtesy
    3. Prompt Response
    4. Accuracy
    5. Image and Goodwill
    6. You Attitude
    7. Conciseness
    8. Maximum Secrecy
  • Circumstances Under Which a Secretary Has to Enter into Correspondence with Depositors  
  • Correspondence with Depositors - Specimen Letters  
    • Thanking depositors for depositing amount with the company
    • Payment of Interest
    • Renewal of Deposit
    • Repayment of Deposit
9 Depository System [Revision]
  • Depository System  
    • Meaning
    • Importance
    • Benefits
    • To Investors
    1. Elimination of Risk
    2. Safety
    3. Easy Transfer of shares
    4. Updates and Intimation
    5. Security against Loan
    6. No concept of ‘Lots’
    7. Nomination Facility
    8. Automatic Credit
    • To Companies
    1. Up-to-date Information
    2. Reduction in costs and efforts
    3. Better Investor - Company Relationships
    4. International Investment
  • Constituents of Depository System  
    1. The Depository
    2. Depository Participant (DP)
    3. The Beneficial Owner (BO)
    4. The Issuer Company
  • Concepts/Terms Related to Depository System  
    • Dematerialization
    • Rematerialization
    • Fungibility
    • International Securities Identification Number (ISIN)
  • Functioning of Depository System  
    • In case of conversion of physical certificates into electronic/ Dematerialisation Process
    • In case of IPO (Initial Public Offer)
    • In case of transfer of securities under the Depository system
  • Depositories in India  
    1. NSDL
    2. CDSL
10 Dividend and Interest [Revision]
  • Dividend  
    • Meaning
    • Definition
    • Features of Dividend
  • Legal Provisions on Dividend  
    • Legal Provisions on sources of dividend
    • Legal Provisions for declaration of dividend
    • Legal provisions for payment of dividend
  • Unpaid and Unclaimed Dividend  
  • Modes of Payment of Dividend  
  • Interim Dividend  
  • Interest  
    • Meaning
    • Features
    • Kinds of Interest
    1. Gross Interest
    2. Net Interest
11 Financial Market [Revision]
  • Concept of Financial Market  
    • Introduction
    • Flowchart  
    • Meaning
    • Financial Instruments 
  • Functions of Financial Market  
    • Intermediary Functions
    1. Transfer of Resources
    2. Productive usage
    3. Enhancing Income
    4. Capital Formation
    5. Price determination
    6. Sale Mechanism
    7. Mobilizing Funds
    8. Liquidity
    9. Easy access
    10. Industrial development
    • Financial Functions
  • Types of Financial Market  
    • Secondary Market  
      • Meaning
      • Features
      1. Link between investors and borrowers
      2. Deals in medium and Long-term investment
      3. Presence of Intermediaries
      4. Promotes capital formation
      5. Regulated by government rules, regulations and policies
      6. Deals in marketable and non-marketable securities
      7. Variety of Investors
      8. Risk
      • Instruments
      1. Equity shares
      2. Preference shares
      3. Debentures
      4. Bonds
      5. Government securities
      6. Public Deposits
      • Types
      1. Government Securities Market or Gilt edged markets
      2. Industrial Securities Market
      1. Primary or New Issues Market
      2. Secondary Market
12 Stock Exchange [Revision]
  • Stock Exchange  
    • Meaning
    • Definitions
    • Management of Stock Exchange
    • Organization Structure of Stock Exchanges in India
    • Membership of Stock Exchange
  • Functions of Stock Exchange  
    1. Mobilisation of Savings
    2. Capital formation
    3. Pricing of Securities
    4. Economic Barometer
    5. Protecting Interest of Investors
    6. Liquidity
    7. Better Allocation of Capital
    8. Contributes to Economic Growth
    9. Providing Scope for Speculation
    10. Promotes the Habit of Savings and Investment
  • Major Stock Exchanges in India  
    1. Bombay Stock Exchange (BSE)
    2. National Stock Exchange (NSE)
  • Important Terms Related to Stock Exchange  
    1. Broker
    2. Jobber
    3. Bull (Tejiwala)
    4. Bull (TejiwalBear (Mandiwala)
    5. Stag
    6. Lame Duck
    7. Wolves
    8. Settlement
    9. Contract Note
    10. Trading Ring
    11. Insider Trading
    12. Day Trading
    13. Sensex
    14. Nifty
    15. Rally
    16. Crash
    17. Market capitalisation
    18. Stop-loss
  • Securities and Exchange Board of India (SEBI)  
    • Overview and Objectives of SEBI
    • Functions of SEBI
    • Mutual Funds

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