CISCE Class 12 Business Studies Syllabus - Free PDF Download
CISCE Syllabus 2026-27 Class 12: The CISCE Class 12 Business Studies Syllabus for the examination year 2026-27 has been released by the Council for the Indian School Certificate Examinations, CISCE. 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 CISCE Class 12 Business Studies Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new CISCE syllabus to prepare for their annual exam properly.
The detailed CISCE Class 12 Business Studies Syllabus for 2026-27 is below.
Academic year:
CISCE Class 12 Business Studies Revised Syllabus
CISCE Class 12 Business Studies Course Structure 2026-27 With Marking Scheme
Advertisements
Advertisements
Advertisements
Syllabus
1 Introduction to Human Resource Management [Revision]
- Human Resource Management
- Introduction to HRM
- Definitions of HRM
- Characteristics of Human Resource Management
- Importance of Human Resource Management
- Human Resources as a Competitive Advantage
- Functions of Human Resource Management
- Managerial Functions
- Operative Functions
- Overview of Introduction to Human Resource Management
2 Job Analysis and Manpower Planning [Revision]
- Job Analysis
- Meaning of Job Analysis
- Definitions of Job Analysis
- Relevance of Job Analysis
- Job Description or Position Description
- Meaning and Definitions of Job Description
- Relevance of Job Description
- Distinction between Job Analysis and Job Description
- Job Specification or Man Specification or Employee Specification
- Meaning and Definition of Job Specification
- Distinction between Job Description and Job Specification
- Relevance of Job Specification
- Job Enlargement
- Meaning and Definition of Job Enlargement
- Relevance of Job Enlargement
- Job Enrichment
- Meaning and Concept of Job Enrichment
- Definition of Job Enrichment
- Distinction between Job Enlargement and Job Enrichment
- Steps in Job Enrichment
- Relevance of Job Enrichment
- Business Plan
- Manpower Planning
- Meaning and Definition of Manpower Planning
- Objective of Manpower Planning
- Manpower Planning
- Manpower Estimation
- Meaning and Definition of Manpower Estimation
- Dimensions of Manpower Estimation
- Relevance of Manpower Estimation
- Overview of Job Analysis and Manpower Planning
3 Staff Recruitment [Revision]
- Recruitment
- Characteristics of Recruitment
- Sources of Recruitment: Internal Sources
- Introduction
- Merits and Demerits
- Sources of Recruitment: External Sources
- Introduction
- Merits and Demerits
- Differences between Internal and External Recruitment
- Differences Between Internal and External Sources of Recruitment
- E-recruitment
- Concept
- Benefits and Limitations
- Source: Internet
- Source: Intranet
- Overview of Staff Recruitment
4 Staff Selection [Revision]
- Meaning and Definition of Staff Selection
- Difference Between Selection and Recruitment
- Steps in Employee Selection Process
- Psychological Tests
- Introduction
- Types of Tests
- Interviews
- Introduction
- Objectives and Importance
- Types of Interviews
- Limitations of Interview
- Overview of Staff Selection
5 Staff Training [Revision]
- Applications of Psychology > Organisational Area
- Comparative Overview of Training, Education, and Development
- Training and Education
- Training and Development
- Distinction between Training, Education and Development
- Importance of Training
- Introduction
- Benefits of Training to Employer
- Benefits of Training to Employees
- Types of Training
- Preparation of Training Programme
- Pre-Training Activities
- Post-Training Activities
- Methods and Techniques of Training: On-the-Job Training
- Introduction
- Job Instruction Training
- Apprenticeship Training
- Internship Training
- Methods and Techniques of Training: Off-the-Job Training
- Introduction
- Vestibule Training
- Classroom Training
- Types of Employee Training: Key Distinctions
- Distinction between Induction Training and On-the-Job Training
- Distinction between On-the-Job Training and Off-the-Job Training
- Hindrances to Training
- Benefits of Training to Employer and Employee
- Overview of Staff Training
6 Staff Morale [Revision]
- Meaning and Definition of Staff Morale
- Characteristics of Staff Morale
- Key Characteristics of Staff Morale
- Impacts and Importance of High Morale
- Morale Productivity Matrix
- Measurement of Morale
- Factors Influencing Morale
- Determinants of Morale
- Methods of Raising Morale
- Indicators of Low Morale or Disadvantages of Low Morale
- Passive Effects of High Morale or Advantages of High Morale
- Importance of Team Work
- Measures for Building Effective Teams
- Steps in Building Effective Teams
- Key Considerations for Team Development
- Overview of Staff Morale
7 Staff Motivation [Revision]
- Meaning and Definition of Staff Motivation
- Motivation Process
- Steps in the Motivation Process
- Need-Satisfying Process by Robbins and Coulter
- Characteristics of Staff Motivation
- Difference Between Motivation and Morale
- Importance of Staff Motivation
- Factors Influencing Motivation
- Monetary Incentives
- Non-monetary Incentives
- Difference between Monetary and Non-monetary Incentives
- Popular Non-Financial Incentives
- Difference Between Financial/Monetary and Non-Financial/Non-Monetary Incentives
- Maslow's Theory of the Hierarchy of Human Needs
- Maslow’s Hierarchy of Human Needs
- Classification of Human Needs in Maslow’s Theory
- Assumptions and Criticism
- Limitations
- Herzberg's Two Factor Theory
- Herzberg’s Two-Factor Theory of Motivation
- Classification of Hygiene and Motivational Factors
- Critical Appraisal of Herzberg's Theory
- Relationship Between Maslow and Herzberg Theories
- Maslow and Herzberg Motivation Theories
- Difference Between Maslow and Herzberg Models
- Overview of Staff Motivation
8 Staff Remuneration [Revision]
- Meaning and Definition of Staff Remuneration
- Money Wages and Real Wages
- Methods of Wage Payment: Time-Rate System
- Merits and Demerits of Time-Rate System
- Advantages and Disadvantages of Time-Rate System
- Methods of Wage Payment: Piece-Rate System
- Merits and Demerits of Piece-Rate System
- Advantages and Disadvantages of Piece-Rate System
- Distinction between Time-Rate and Piece-Rate System
- Wage Records
- Various Staff Benefits
- Employee Provident Fund (EPF)
- National Pension System (NPS)
- Group Insurance
- Encashment of Leave
- Gratuity
- Introduction
- Distinction between Gratuity and Provident Fund
- Tax liability
- Types of Leave
- Overview of Staff Remuneration
9 Staff Leadership [Revision]
- Meaning and Definition of Leadership
- Meaning and Concept of Leadership
- Definitions of Leadership
- Features of Leadership
- Distinction Between Leadership and Management
- Importance of Leadership
- Leadership - Qualities of a Good Leader
- Leadership Styles
- Introduction to Leadership Styles
- Autocratic or Authoritative Leadership
- Participative or Democratic Leadership
- Free-Rein or Laissez-Faire Leadership
- Difference between Different Styles of Leadership
- Leaders: Born or Made?
- Leadership Continuum
- Situational Leadership
- The Managerial Grid
- Concept and Dimensions of the Managerial Grid
- Types of Leadership Styles in the Grid Model
- Overview of Staff Leadership
10 Staff Appraisal [Revision]
- Performance Appraisal
- Meaning and Purpose of Performance Appraisal
- Key Features and Objectives of Appraisal
- Steps Involved in the Appraisal Process
- Essential Factors for an Effective Appraisal System
- Potential Appraisal
- Concept and Importance of Potential Appraisal
- Difference Between Performance and Potential Appraisal
- Objectives of Performance Appraisal
- Importance of Performance Appraisal
- Method of Performance Appraisal
- Appraisal by Results
- Concept and Steps in Appraisal by Results
- Advantages of the Goal-Setting Approach
- Limitations and Criticism of Appraisal by Results
- Appraisal by Superior Staff
- The 360° Appraisal
- Concept of 360° Appraisal
- Advantages and Disadvantages
- Four Integral Components of 360 Degree Appraisal
- Overview of Staff Appraisal
11 Staff Promotion and Transfer [Revision]
- Meaning and Definition of Promotion
- Benefits of Promotion
- Limitations of Promotion
- Open and Closed Policy of Promotion
- Dry Promotion and Upgrading
- Demotion
- Requirements of a Sound Promotion Policy
- Bases of Promotion
- Seniority
- Merit
- Seniority-cum-Merit
- Meaning and Definition of Staff Transfer
- Need and Purposes of Staff Transfer
- Types of Transfer
- Is Transfer a Punishment?
- Transfer Policy
- Overview of Staff Promotion and Transfer
12 Staff Separation [Revision]
- Introduction of Staff Separation
- Means of Staff Separation
- Retirement
- Layoff
- Retrenchment
- Resignation or Quit
- Suspension
- Dismissal
- Procedure for Dismissal
- Exit Interview
- Meaning
- Importance
- Overview of Staff Separation
13 Emerging Trends in Human Resources [Revision]
- Flexible Hours
- Introduction to Flexible Hours
- Advantages and Limitations
- Permanent Part Time
- Introduction to Permanent Part Time
- Advantages and Limitations
- Work from Home
- Introduction to Work-From Home
- Advantages and Limitations
- Retainership
- Virtual Team
- Introduction to Virtual Team
- Advantages and Limitations
- Self-managing Teams (SMTs)
- Overview of Emerging Trends in Human Resources
14 Business Communication [Revision]
- Types of Business Services
- Communication
- Importance of Communication in Business
- Role of Communication in Business Operations
- Organisational Benefits of Effective Communication
- Elements of the Communication Process
- Oral or Spoken Communication
- Introduction to Oral or Spoken Communication
- Advantages and Disadvantages
- Written Communication
- Introduction to Written Communication
- Advantages and Disadvantages
- Distinction between Oral Communication and Written Communication
- Gestural Communication
- Introduction to Gestural Communication
- Advantages and Disadvantages
- Visual Communication
- Introduction to Visual Communication
- Advantages and Disadvantages
- Distinction Between Gestural and Visual Communication
- Internal Communication
- Introduction to Internal Communication
- Advantages and Disadvantages
- External Communication
- Introduction to External Communication
- Advantages and Disadvantages
- Distinction Between Internal and External Communication
- Formal Communication
- Introduction to Formal Communication
- Advantages and Disadvantages
- Informal Communication or Grapevine
- Introduction to Informal Communication or Grapevine
- Advantages and Limitations
- Distinction Between Formal and Informal Communications
- Horizontal Communication
- Introduction to Horizontal Communication
- Advantages and Disadvantages
- Vertical Communication
- Introduction to Vertical Communication
- Advantages and Disadvantages
- Diagonal Communication
- Introduction to Diagonal Communication
- Advantages and Disadvantages
- Barriers to Communication
- Semantic Barriers
- Physical and Mechanical Barriers
- Organisational Barriers
- Socio-Psychological Barriers
- Overcoming the Barriers to Communication
- Current Trends in Business Communication
- E-mail (Electronic Mail)
- Advantages and Disadvantages of E-mail
- Video-Conference
- Advantages and Uses of a Video-Conference
- Overview of Business Communication
15 Business Correspondence [Revision]
- Needs and Functions of Business Correspondence
- Elements and Components of Business Letters
- Essentials of a Good Business Letter
- Types of Letters
- Application Letters for a Job
- Interview Letters
- Offer of Appointment
- Letter of Enquiry
- Quotation Letters
- Order Letters
- Reference Letters
- Complaint Letters
- Reply to the Complaint Letter
- Resignation Letters
- Overview of Business Correspondence
16 Reports and Report Writing [Revision]
- Meaning and Definition of a Report
- Characteristics of Reports
- Purposes or Functions of Reports
- Essentials of a Good Report
- Format of a Report
- Types of Reports
- Oral Reports
- Written Reports
- Overview of Reports and Report Writing
17 Various Business Entities [Revision]
- Sole Proprietorship
- Meaning and Definition
- Features of Sole Proprietorship
- Concept of Partnership
- Introduction
- Definition: Partnership
- Features
- Nature of Partnership
- Rights of Partner
- Difference Between Partnership and Sole Proprietorship
- Joint Stock Company
- Private Limited Company
- Introduction
- Definition: Private Limited Company
- Features
- Restrictions
- Real-Life Example
- Key Point Summary
- Public Limited Company
- Introduction
- Definition: Public Limited Company
- Features
- Real-Life Application
- Key Point Summary
- Private Limited Company
- Difference Between Private Company and Public Company
- Overview of Various Business Entities
18 Sources of Business Finance [Revision]
- Kinds of Shares> Equity Shares
- Kinds of Shares> Preference Shares
- Introduction
- Types of Preference Shares
- Concept of Debentures
- Introduction
- Definition: Debenture
- Features
- Retained Profits
- Loans
- Public Deposits
- Trade Credit
- Concept of Trade Credit
- Forms of Trade Credit and Their Application
- Accounting Treatment> Discounting the Bill of Exchange
- Introduction
- Formula: Discount
- Example
- Accounting Treatment in the Books of Drawer and Drawee
- Example
- Global Depository Receipts (GDRs)
- Introduction to GDR
- Features of GDR
- GDR Issue Procedure
- Angel Investors
- Venture Capitalists
- Crowd Funding
- Introduction to Crowd Funding
- Features of Crowd Funding
- How is Crowdfunding Different?
- The Benefits of Crowdfunding
- Types of Crowdfunding
- Peer-To-Peer Funding
- Introduction to Peer-To-Peer Funding
- Characteristics of Peer-to-peer Funding
- Factoring
- Meaning and Parties Involved in Factoring
- Functions and Role of a Factor
- Overview of Sources of Business Finance
19 Globalisation [Revision]
- Components of New Economic Policy
- Globalisation
- Introduction
- Meaning
- Definition: Globalisation
- Measures Taken for Globalisation
- Features
- Positive Impact
- Real-Life Application
- Key Point Summary
- Globalisation
- Nature of Globalisation
- Opportunities and Threats of Globalisation
- Transformation of Business by Globalisation
- Overview of Globalisation
20 E-Business [Revision]
- Concept of E-business
-
Introduction
-
Scope
-
Benefits
-
Limitations
-
- Comparative Study of E-Business
-
E-Business and Traditional Business
-
E-Commerce and E-business
-
BPO and KPO
-
- Nature of E-Business
- Importance of E-Business
- Online Means of Conducting Business
- Overview of E-Business
21 Outsourcing [Revision]
- Parties Involved in Outsourcing
- Concept of Outsourcing
-
Introduction
-
Need
-
Advantages
-
Disadvantages
-
- Forms of Outsourcing
- Business Process Outsourcing (BPO)
-
Introduction
-
Advantages
-
Disadvantages
-
- Knowledge Process Outsourcing (KPO)
-
Introduction
-
Advantages
-
Disadvantages
-
- Legal Process Outsourcing (LPO)
-
Introduction
-
Advantages
-
Disadvantages
-
- Business Process Outsourcing (BPO)
- Overview of Outsourcing
22 Business Regulators and Intermediaries [Revision]
- Concept of Regulators and Intermediaries
- Meaning and Role of Regulators and Intermediaries
- Differences Between Regulators and Intermediaries
- Structure of Money Market in India > Organized Sector
- Reserve Bank of India (RBI)
- Introduction
- Popular Definitions of Central Bank
- Role and Control of the Reserve Bank of India
- Functions of RBI in Relation to Banks and NBFCs
- Central Banks of Major Economies
- Reserve Bank of India (RBI)
- Securities and Exchange Board of India (SEBI)
- Overview and Objectives of SEBI
- Functions of SEBI
- Mutual Funds
- Insurance Regulatory and Development Authority of India (IRDAI)
- Objectives and Functions of IRDAI
- Types of Insurance Companies and Agents
- Pension Fund Regulatory and Development Authority (PFRDA)
- Overview and Functions of PFRDA
- Pension Funds, Aggregators, and Their Roles
- Food Safety and Standards Authority of India (FSSAI)
- Introduction to FSSAI
- Functions of FSSAI
- Role of Food Processors and Packers
- Bureau of Indian Standards Authority (BISA) - Indian Standard Institute (ISI)
- Bureau of Indian Standards: Overview and Objectives
- Functions of the Indian Standards Institution (ISI)
- Classification of Industrial and Electrical Goods
- Overview of Business Regulators and Intermediaries
