SP HSC Commerce (English Medium) 12th Standard Board Exam Maharashtra State Board Syllabus 2024-25

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

Maharashtra State Board Syllabus 2024-25 12th Standard Board Exam: The Maharashtra State Board 12th Standard Board Exam SP Syllabus for the examination year 2024-25 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 2024-25 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 2024-25 is below.

Academic year:

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

Maharashtra State Board 12th Standard Board Exam Secretarial Practice and their Unit wise marks distribution

Maharashtra State Board 12th Standard Board Exam Secretarial Practice Course Structure 2024-25 With Marking Scheme

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Syllabus

1 Introduction to Corporate Finance
  • 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
1 Business Finance
2 Sources of Corporate Finance
  • 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  
    • Debentures  
      • Features
      • Promise
      • Face Value
      • Time of Repayment
      • Priority of Repayment
      • Assurance of Repayment
      • Interest
      • Parties to Debentures
      • Authority to issue debentures
      • Status of Debentureholder
      • No Voting Right
      • Security
      • Issuers
      • Listing
      • Transferability
      • Types of Debentures
      • Secured debentures
      • Unsecured debentures
      • Registered Debentures
      • Bearer Debentures
      • Redeemable Debentures
      • Irredeemable Debentures
      • Convertible Debentures
      • Non-convertible Debentures
    • Acceptance of Deposits  
    • Bonds  
      • Features
      • Nature of Finance
      • Status of bondholder
      • Return on bonds
      • Repayment
    • American Depository Receipt (ADR)  
    • Global Depository Receipt (GDR)  
    • Commercial Banks  
      • Overdraft
      • Cash Credit
      • Cash loans
      • Discounting bills of exchange
    • Financial Institutions  
      • Development Banks
      • Financial Institutions
      • Investment Institutions
      • State Level Institutions
    • Trade Credit  
2 Sources of Business Finance
3 Issue of Shares
  • Classification of Share Capital  
    • Authorised/Nominal or Registered Capital
    • Issued and Unissued Capital
    • Subscribed and Unsubscribed Capital
    • Called-up Capital, Uncalled Capital and Reserve Capital
    • Paidup Capital and Calls in Arrears
  • Issue of Shares  
    1. Equity shares
    2. Preference Shares
  • Methods of Issue of Shares  
    • Public Issue or Public Offer of Shares
    • Fixed Price Issue Method
    • Book-Building Method
    1. Initial Public Offer
    2. Further Public Offer
    • Offering Shares to Existing Equity Shareholders
    • Rights Issue
    • Bonus Issue/Bonus Share
    • Offering Shares to existing employees
    • Employee Stock Option Scheme (ESOS)
    • Employee Stock Purchase Scheme (ESPS)
    • Stock Appreciation Rights Scheme (SARS)
    • Sweat Equity Shares
    • Private Placement
    • Preferential Allotment

     

  • 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  
  • Calls on Shares  
  • Forfeiture of Shares  
    • Accounting treatment for forfeiture of shares
    • Re-issue of Forfeited Shares.
  • 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
4 Issue of Debentures
  • 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
4 Role of a Secretary in the Capital Formation Part 2
5 Declaration and Payment of Dividend
  • 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
  • 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
  • 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
  • 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 Correspondence with Debentureholders
  • 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
7 Financial markets
  • Concept of Financial Markets  
    • Meaning and Features of Financial Markets
    • Function of Financial Markets
    • Capital Market and Its Types -(Primary and Secondary)
    • Money Market and Its Instruments
  • Distinction Between Capital Market and Money Market  
  • Securities and Exchange Board of India (SEBI)  
    • Objectives of the Securities and Exchange Board of India (SEBI)
    • The function of the Securities and Exchange Board of India (SEBI)
    • stock exchanges, stockbrokers, merchant bankers, depositories, mutual funds, and credit rating agencies.
  • Stock Exchange  
    • Origin, Meaning and Definition
    • Functions of Stock Exchange
    • Trading Procedure of Stock Exchange
  • Major Stock Exchanges in India (BSE, NSE, DSE, ASE)  
    • Types of Stock Exchanges in India
    • Location of Stock Exchanges in India
8 Correspondence with Depositors
  • 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
  • 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
  • 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
  • Concept of Financial Markets  
    • Meaning and Features of Financial Markets
    • Function of Financial Markets
    • Capital Market and Its Types -(Primary and Secondary)
    • Money Market and Its 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  
    • Money Market  
      • Meaning
      • Features
      • Important participants
      1. Reserve Bank of India
      2. Central and State Government
      3. Public Sector Undertakings (PSU)
      4. Scheduled Commercial Banks
      5. Insurance Companies
      6. Mutual Funds
      7. Non-Banking Finance Companies (NBFCs)
      8. Corporates
      9. Primary Dealers
      • Instruments
      1. Call money and Notice money
      2. Treasury Bills (T-Bills)
      3. Trade Bills/ Commercial Bills
      4. Commercial Papers (CPs)
      5. Certificate of Deposits (CDs)
      6. Government Securities
      7. Repo or Repurchase Agreement
      8. Money Market Mutual Funds (MMMFs)

       

    • Capital 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
  • 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)  
    • Functions of SEBI
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