class - 12 (commerce) · class - xii (commerce) 11 accountancy one paper 3 hours 80 marks units...

Class - XII (Commerce) 1

CONTENTS

1. English 3-5

2. Mathematics 6-10

3. Accountancy 11-19

4. Business Studies (056) 20-30

5. Economics 31-40

6. Physical Education 41-46

7. Entrepreneurship 47-52


DURATION

Ist Term – 5th March 2019 - 17th May 2019

IInd Term – 4th July - 2019 – 3rd September 2019

IIIrd Term – 19th September 2019 - 15th November 2019

Note :-

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

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

SYLLABUS 2019 - 2020

CLASS - XII

EXAMINATION SPECIFICATIONS

ENGLISH CORE

PAPER : 3 HOURS MARKS : 80

SECTION - A (READING) (20 MARKS)

Q1. Comprehension Passage (I) (12 Marks)

Q2. Note making Passage (8 Marks)

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

Q3. One out of two short compositions not more than50 words. eg : Advertisements, Notices, Posters,Invitations & Replies (4 Marks)

Q.4. Long answer questions : Letters based on visual / verbalinput eg. : Business / Official Letters / Letters to Editior& Application for jobs, semi official letters etc. (6 Marks)

Q.5. Very Long answer questions based


Q.6 on visual / verbal input eg. : article debate speech orreport. (10+10 Marks)

SECTION - C (LITERARY TEXT) 30 Marks

Flamingo (Main Reader)

Vistas (Supplementary Reader)

Q.7. Very short answer questions based on an extract frompoetry. (4 Marks)

Q.8. Same Prose. (4 Marks)

Q.9. Short answer questions – based on prose and poetry,drama from both texts (5 out of 7) (5×2=10 Marks)

Q. 10. Long answer questions based on the text. (Flamingo)

(1 out of 2) Global Comprehension. (6 Marks)

& 11 Long answer questions based on the texts. (Vistas)

(1 out of 2) Global Comprehension. (6 Marks)


March 1. The Last 1. My Mother 1. The Tiger 1. Comprehension17 days Lesson at 66 King Passage

2. Note Making3. Notices

April 2. Lost Spring 2. An Elementary 2. The Enemy 4. Articles

19 Days School 5. Classified

Classroom in a Advertisements

slum 6. Invitations &Replies

7. Posters

May 8. Letters to Editor13 Days 9. Job Application

10. Reports

11. Factual Description

FIRST TERM TEST SYLLABUS(MARCH TO MAY)

July 3. Deep water 4. Keeping Quiet 3. Evan’s tries 12.Debates

20 days 4. The Rattrap an O level 13. Speeches5. Third Level 14. Display

Advertisements

August 6. Indigo 4. A thing of 4. Should 15. Business Letters

19 days 7. Poets & Beauty wizard hit

Pancakes Mommy?

Sept. REVISION FOR HALF YEARLY EXAMS

9 days

Oct. 8. Going Places 5. Roadside 5. On the face

15 days 9. The Interview Stand of it.

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

10 Days Tigers of Childhood Reading &

7. Journey to End of Writing Tasksthe Earth

December Sample Paper RevisionRevision for Preboard

SYLLABUS 2019 - 2020CLASS - XII

ENGLISH COREMonth &

No. ofDays

Main Reader(Flamingo)

Prose Poetry

SupplementryReader(Vistas)

Writing

Tasks


MATHEMATICSOne Paper Three Hours Marks : 100

Units No. of Periods Marks

I . Relations and Functions 30 08

II. Algebra 50 10

III. Calculus 80 35

IV. Vectors and Three-Dimensional Geometry 30 14

V. Linear Programming 20 05

VI. Probability 30 08

Total 240 80

Internal Assessment 20

FIRST TERM (5th March – 17th 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 -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).


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.

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.)

SECOND TERM (4th July to 03th Sep. 2019)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.


3. 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.


UNIT -VI : PROBABILITY

1. 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.

THIRD TERM (19th SEPTEMBER TO 15ND NOVEMBER 2019)

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.

UNIT IV : VECTORS AND THREE-DIMENSIONAL GEOMETRY

1. 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 Books

1. Mathematics Part I - Textbook for Class XII, NCERT Publication

2. Mathematics Part II - Textbook for Class XII, NCERT Publication

3. Mathematics Exemplar problem for Class XII, NCERTPublication


4. Mathematics Exemplar problem for Class XI, NCERT Publication

5. Mathematics Exemplar problem for Class XII, NCERTPublication

6. Mathematics Lab Manual Class XI, NCERT Publication

7. Mathematics Lab Manual Class XII, NCERT Publication


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 30

Unit-3 Accounting for Companies 35 20

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


FIRST TERM (5th March – 17th May 2019)

Unit 2 : Accounting for Partnership Firms

• Partnership : features, Parntership Deed.

• Provisions of the Indian Partnership Act 1932 in 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.

Goodwill to be adjusted through partners captial/current accountor by raising and writing off goodwill (AS 26)

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.

• 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.


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

LEARNING OUTCOMING

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.

• 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.

• 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 change inprofit 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.

SECOND TERM (4th July – 3rd September 2019)

• 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.

LEARNING OUTCOMING

• 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.

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

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

Part- A : Accounting for Not-for-Profit Organization, PartnershipFirm and Companies

• 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.

LEARNING OUTCOMING


• 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.

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.

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.

Note :

Discount or loss on issue of debentures to be written off in yeardebentures are allotted form Security Premium reserve (if it exists)and then from Statement of Profit and Loss as Financial Cost(AS16).

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

• Creation of Debentures Redemption Reserve.

Note :

Related sections of Companies Act. 2013 will apply.

LEARNING OUTCOMING


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

• 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.

• 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.

THIRD TERM (19th September – 15th November 2019)

Part- B : Financial Statement Analysis

Unit-4 : Analysis of Financial Statements

• Financial statements of a company : Statement of Profit and Lossand Balance Sheet in prescribed form with major heading andsub headings (as per Schedule III of the Companies Act, 2013)

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

• 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.

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


LEARNING OUTCOMING


• 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 ratio, not profit ratio and return oninvestment.

Unit 5 : Cash Flow Statement

• 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.


LEARNING OUTCOMING


• 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.

Note : Previous years’ Proposed dividend to be given effect, asprescribed in AS-4, Events occurring after the Balance Sheetdate. Current years’ Proposed Dividend will be accounted for inthe next year after it is declared by the shareholders.


BUSINESS STUDIES (054)One Paper 3 Hours 80 MarksUnits Periods MarksPart - A :Principles and Functions of Management1. Nature and Significance of Management 122. Principles of Management 14 163. Business Environment 124. Planning 145. Organizing 15 146. Staffing 167. Directing 15 208. Controlling 12

110 50

Part B : Buisness Finance and Marketing

9. Financial Management 20

10. Financial Markets 18 15

11. Marketing Management 30

12. Consumer Protection 12 15

Total 80 30

Part C : Project Work (One) 30 20

FIRST TERM

5th March – 17th May 2019

Part - A : Principles and Functions of Management

Unit 1 : Nature and Significance of Management

´ Management - Concept, Objectives and importance.

´ Management as Science, Art, Profession.

´ Levels of management

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´ 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

´ Principles of management - concept and significance.

• Fayol’s principles of management.

´ Taylor's Scientific Management - principles and techniques.


• 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.


Unit 3 : Business Environment

´ 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.


• 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

• Marketing - Concept, Functions and Philosophies

• Marketing mix – Concept and elements

• Product – branding, labelling and packaging Concept

• Price – Concept, Factors determining price.

• Physical Distribution – concept and components, channels ofdistribution.

• Promotion – Concept and elements; advertising, personal sellingsales promotion and public relations.



• Understand the concept, marketing.

• Explain the features of marketing.

• 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.

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

• Describe the elements of promotion mix.

• Understand the concept of advertising.

• Understand the concept of sales promotion.

• Discuss the concept of public relations.

Unit 12 : Consumer Protection

´ Concept and importance of consumer protection

´ Consumer Protection Act 1986

Meaning of consumer

Rights and responsibilities of consumers.

Who can file a complaint?


Redressal machinery.

Remedies available.

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


• 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.

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

Unit 13 : Project Work

SECOND TERM

4th July – 03th September 2019

Part-B : Business Finance and Marketing

Unit 9 : Financial Managment

´ Concept, role & objectives of financial management.

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

´ Financial planning- concept and importance.

´ Capital Structure : concept and factors affecting capital structure.


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


• 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.

Unit 10 : Financial Markets

´ 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.


• 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.

Unit 4 : Planning

• Concept, importance and limitations

• Planning process

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


• 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

´ Concept and importance.

´ Organizing Process.

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

´ Delegation : concept, elements and importance

´ Decentralisation : concept and importance


• 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.

• 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

´ Concept and Importance

´ Relationship between planning and controlling

´ Steps in the process of control



• 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

19th September – 15th November 2019

Unit 6 : Staffing

´ Concept and importance of staffing

´ Staffing as a part of Human Resource Management – concept

´ Staffing process

• Recruitment - process

• Selection - process

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


• 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

´ Concept and importance

´ Elements of Directing

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

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

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


• Describe the concept of directing.

• Discuss the importance of directing.

• Describe the various elements of directing.

• 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, of formal and informal communciation.

• Discuss the various barriers to effective communication.

• Suggest measures to overcome barriers to communication.


ECONOMICSTheory : 80 marks 3 Hours Projects : 20 marks

Units No. of periods Marks

Part - A : Introductory Macroeconomics

1. National Income & Related Aggregates 28 10

2. Money and Banking 15 6

3. Determination of Income and Employment. 27 12

4. Government Budget and the Economy 15 6

5. Balance of Payments. 15 6

100 40

Part - B : Indian Economic Development

6. Development Experience (1947-90)

and Economic Reforms Since 1991 28 12

7. Current Challenges facing Indian Economy 60 22

8. Development Experience of India -

A Comparison with Neighbours 12 06

Theory Paper (40+40=80 Marks) 100 40

Part : Project Work 20 20

FIRST TERM (5 MARCH 2019 – 17 MAY 2019)

Introductory Macroeconomics

Unit 1 : National Income and Related Aggregates

What is Macroeconomics?

Basic concepts in macroeconomics : consumption goods, captialgoods, final goods, intermediate goods; stock and flow; grossinvestment and depreciation.


Circular flow of income; (two sector model) Methods ofcalculating National Income- Value Added or Product method,Expenditure method, Income method.

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.

Unit 2 : Money and Banking

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

Indian Economic Development

Unit 6 : Development Experience (1947-90) and EconomicReforms since 1991 :

A brief introduction of the state of Indian economy on the eve ofindependence. Common goals of Five Year Plan.

Main features, problems and policies of agriculture (Institutionalaspects and new agricultural strategy etc.), (Industrial licensingetc.) and foreign trade.

Economic Reforms since 1991 :

Features and appraisals of liberalisation, globalisation andprivatisation (LPG policy); Concepts of demonetization and GST.

TERM II (4 July 2019 – 03 September 2019)

Part - B : Introductory Macroeconomics

Unit 6 : Money and Banking (contd.)

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.


Unit 3 : 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.

Part B : Indian Economic Development

Unit 7 : Current challenges facing Indian Economy

Poverty - absolute and relative; Main programmes for povertyalleviation : A critical assessment.

Rural development : Key issues - credit and marketing - role ofcooperatives; agricultural diversification; altermative farming -organic farming.

Human Capital Formation : How people become resource; Roleof human capital in economic development; Growth of EducationSector in India.

Employment : Formal and informal growth; problems andpolicies.

Infrastructure : Meaning and Types; Case Studies; Energy andHealth; Problems and Policies - A critical assessment.

TERM III (19 September – 15 November 2019)

Part A : Introductory Marcoeconomics

Unit 4 : 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 5 : 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.

Part B : Indian Economic Development

Unit 7 : (Contd.)

Sustainable Economic Development : Meaning, Effects ofEconomic Development on Resources and Environment,inculding global warming.

Unit 8 : Development Experience of India :

A comparison with neighbours

India and Pakistan

India and China

Issues : growth, population, sectoral development and otherHuman Development Indicators.


Part C : Project in Economics


GUIDLINES FOR PROJECT WORK IN ECONOMICS

CLASS XI AND XII

The objectives of the project work are to enable learners to :

• probe deeper into theoretical concepts learnt in classes XIand XII.

• analyse and evaluate real world economic scenarios usingtheoretical constructs and arguments.

• demonstrate the learning of economic theory.

• follow up aspects of economics in which learners haveinterest.

• develop the communication skills to argue logically.

The expectations of the project work are that :

• learners will complete only ONE project in eace academicsession.

• project should be of 3,500-4,000 words (excluding diagramsand graphs), perferably hand-written.

• it will be an independent, self-directed piece of study.

Role of the teacher :

The teacher plays a crtitical role in developing thinking skill ofthe learners. A teacher should :

• help each learner select the topic based on recentlypublished extracts from the news media, governmentpolicies, RBI bulletin, NITI Aayog reports, IMF/World Bankreports etc., after detailed discussions and deliberations ofthe topic.

• play the role of a facilitator and supervisor to monitor theproject work of the leraner through periodic discussions.

• guide the research work in terms of sources for the relevantdata.

• educate learner about plagiarism and the importance ofquoting the source of the information to ensure authenticityof research work.


• prepare the learner for presentation of the project work.

• arrange a presentation of the project file.

Scope of the project :

Learners may work upon the following lines as a suggestedflow chart :

Choose a title/topic

Collection of the research material/data

Organization of material/data

Analysing the material/data for conclusion

Draw the relevant conclusion

Presentation of the Project Work

Expected Checklist :

• Introduction of topic/title

• Identifying the causes, consequences and/or remedies

• Various stakeholders and effect on each of them

• Advantages and disadvantages of situations or issuesindentified

• Short-term and long-term implications of economicstrategies suggested in the course of research

• Validity, reliability, appropriateness and relevance of dataused for reserach work and for presentation in the projectfile

• Presentation and writing that is succinct and coherent inproject file


• Citation of the materials referred to, in the file in footnotes,resources section, bibliography etc.

Mode of presentation and submission of the Project :

At the end of the stipulated term, each student will present the workin the project File (with viva voce) to the external work. The questionsshould be asked from the Reserach Work/Project File of thelearner. The Internal Examiner should ensure that the studysubmitted by the learner is his/her own orighinal work. In caseof any doubt, authenticity should be checked and verified.

Marking Scheme :

Marks are suggested to be given as :-

S. No. Heading Marks Allotted

1. Relevance of the topic 3

2. Knowledge Content / Reserach Work 6

3. Presentation Technique 3

4. Viva 8

Total 20 Marks

Suggestive List of Projects : Class XI

• Effect on PPC due to various government policies

• Opportunity Cost as an Economic Tool (taking real lifesituations)

• Effect on equilibrium Prices in Local Market (taking real lifesituations or recent news)

• Solar Energy, a Cost Effective Comparison withConventional Energy Sources

• Any other newspaper article and its evaluation on basis ofeconomic principles

• Invisible Hand (Adam Smith)

• Effect of Price Change on a Substitute Good (taking pricesfrom real life local market)

• Effect of Price Change on a Complementary Good (takingprices from real life visiting local market)


• Bunper Production - Boon or Bane for the Farmer

• Any other topic

Suggestive List of Projects : Class XII

• Micro and Small Scale Industries

• Contemporary Employment situation in India

• Goods and Services Tax Act and its Impact of GDP

• Human Development Index

• Self-help groups

• Monetary policy committee and its funcations

• Government Budget and its Compounds

• Exchange Rate determination - Methods and Techniques

• Livestock - Backbone of Rural India

• Sarwa Siksha Abhiyan - Cost Ratio Benefits

• Minimum Support Prices

• Waste Management in India - Need of the hour

• Digital India - Step towards the future

• Vertical Farming - an alternate way

• Make in India - The way ahead

• Rise of Concrete Jungle - Trend Analysis

• Any other newspaper article and its evaluation on basis ofeconomic principles

• Food Supply Channel in India

• Disinvestment policy of the government

• Health Expenditure (of any state)

• Inclusive Growth Strategy

• Role of RBI in Control of Credit

• Trends in budgetary condition of India

• Currency War - reasons and repercussions

• Alternate fuel - types and importance

• Golden Quadrilateral - Cost ratio benefit


• Relation between Stock Price Index and Economic Healthof Nation

• Minimum Wage Rate - approach and Application

• Rain Water Harvesting - a solution to water crises

• Silk Route - Revival of the past

• Bumper Production - Boon or Bane for the farmer

• Organic Farming - Back to the Nature

• Any other topic


PHYSICAL EDUCATIONFIRST TERM (5th March – 17th MAY 2019)

UNIT- I Planning in Sports

• Meaning and objectives of Planning

• Various committees and its responsibilities (Pre; during &post)

• 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

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

• 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 (4th July – 03th Sep. 2019)

UNIT- V. Children and Women in Sports

• Motor development & factors affecting it

• Exercise Guidelines at different stages of growth &Development

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

• Sports participation of women of India

• Special consideration (Menarch & Menstrual Disfunction)

• Female athletes tried (Olstoferosin, Amernoins EatingDisorder.

Unit- VI. Test and Measurement in Sports

• Motor Fitness Test – 50 M standing start, 500M Run/Walk,Sit & Reach, Partial Curl up, Push ups (Boys), ModifiedPush Ups (Girls), Standing board jump, Agility – 4x10 MShuttle Run.

• 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 VII. Physiology and Injuries in Sports

• Physiological factor determining component of PhysicalFitness.

• Effect of exercise on Respiratory System

• Effect of exercise on Muscular System

• Effect of exercise on Cardio Vascular System.

• Physiological changes due to ageing

• Sports injuries : Classification (Soft Tissue injuries :(Abrasion, Contusion, Laceration, Incision, Sprain &Strain) Bone & Joint injuries : (Dislocation, Fractures,Stress Fracture, Green Stick, Communated, TransverseObilque & Impacted) Causes, Prevention & Treatment.

THIRD TERM (19 Sep. – 15 Nov. 2019)

Unit-VIII. Biomechanics and Sports

• Meaning and Importance of Biomechanics in Sports

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

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

• Friction & Sports


Unit-IX. Psychology and Sports

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

• Motivation, its type and technique

• Exercise Adherence; Reasons to Exercise, Benefits ofExercise

• Strategies for Enhancing Adherence to Exercise

• Meaning, Concept & Tupes of Aggressions in Sports

Unit-X. 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 importance.

PRACTICAL Max. Marks 30

1. Physical Fitness Test (6 marks)

2. Proficiency in Games and Sports (Skill of any one Game ofChoice from the given list*) (7 Marks)

3. Yogic Practice (7 Marks)

4. Record File** (5 Marks)

5. Viva Voce (Healthy/Games & Sports/Yoga) (5 Marks)

* Basket ball, Football, Kabaddi, Kho kho, Vollyball, Handball,Hockey, Cricket, Bocce & Unified Basketball CWSN (Childrenwith special Need as - Divyang).

** Record File shall include :

Parctical-1 : Fitness tests admnstration for all items.


Parctical-2 : Procedure for Asanas, Benefits & Contraindicationfor any two Asana each lifestyles disease.

Parctical-3 : Procedure for adminsitering Senior Citizens FitnessTest for 5 elderly family member.

Parctical-4 : Any one game of your choice out of the list above.Labelled diagram of field & equipment (Rules, Terminologies &Skills).


ENTREPRENEURSHIP (066)7

One Theory Paper Max Marks 70

Time : 3 Hours

S. No. Unit No. of MarksPeriods

1. Entrepreneurial Opportunities 40 30

2. Business Planning 40

3. Enterprise Marketing 40 20

4. Enterprise Growth Strategies 20

5. Business Arthmetic 40 20

6. Resource Mobilization 20

Total 200 70

Project Work 40 30

Total 240 100

FIRST TERM (5th March – 17th MAY 2019)2

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

Unit-2 : Entrepreneurial Planning (40 Periods)

• Forms of Business organisation

• Business Plan

• Organisational plan

• Operational plan

• Production plan

• Financial plan

• Marketing plan

• Human Resource Planning


• 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

SECOND TERM (4th July – 03th Sep. 2019)

Unit 3 : Enterprise Marketing (40 Periods)

• Marketing and Sales strategy

• Branding – Business name, logo, tag line

• Promotion strategy

• Negotiations – Importance and methods

• Customer Relations

• Vendor Management


• 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

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)


• 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; Return on Equity andEconomics order quantity


Second Units - 1, 2, 3, 5

Poject Work - Market Survey (As per CBSE Guidelines)

THIRD TERM (19-9-19 – 15-11-19)

Unit 4 : Enterprise Growth Strategies (20 Periods)

• Franchising

• Merger and Acquisition


• 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

• Understand the reasons for mergers and acquisitions

• Understand the reasons for failure of mergers and acquisitions

Unit 6 : Resource Mobilization (20 Periods)

Resource Mobilization

• Angel Investor

• Venture Capital Funds

• Stock Market – raising funds


• 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

Project Work :

• Business Plan

• Market Survey

Refer to the Guidelines issued by CBSE

class - 12 (commerce) · class - xii (commerce) 11 accountancy one paper 3 hours 80 marks units...

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