HBSE Class 12 Business Study Syllabus 2023-24: Haryana Board of School Education has published the subject-wise curriculum for the 12th class candidates under Haryana Board of the 2023-24 session. The Accountancy syllabus PDF is available for download on the website of BSEH at bseh.org.in. Through HBSE Class 12 Business Study curriculum, students will get to learn about various aspects of Business Principles, Management, Business Finance and Marketing, etc.Check and direct download here the HBSE Class 12 Business Study syllabus PDF 2024.

HBSE 12th Business Study Syllabus Highlights

Subject: Business Study 

Subject Code: 900

Marks Breakup: Total = 100 (Theory 80 + Internal Assessment 20)

General Instructions:

  1. There will be an annual examination based on the entire syllabus.
  2. The annual examination will be of 80 marks and the internal assessment will be of 20 marks.
  3. For Internal Assessment:

There will be periodic assessment that would include:

Career Counseling
  1. For 4 marks- Two SAT exams will be conducted and will have a weightage of 04 marks towards the final Internal Assessment.
  2. For 2 marks- One half yearly exams will be conducted and will have a weightage of 02 marks towards the final Internal Assessment.
  3. For 2 marks- A Pre Board Examination will be conducted and will have a weightage of 02 marks for the final internal assessment
  4. For 2 marks- Subject teacher will assess and give maximum 02 marks for CRP (Class room participation).
  5. For 5 marks- A project work to be done by students and will have a weightage of 05 marks towards the final Internal Assessment.
  6. For 5 marks- Attendance of student will be awarded 05 marks as: 

75% to 80%


Above 80% to 85%


Above 85% to 90%


Above 90% to 95%


Above 95%


HBSE Class 12 Business Study 2023-24 Course Structure





Nature and Significance of Management 



Principles of Management 


Business Environment














Financial Management



Marketing Management



Consumer Protection





Internal Evaluation





HBSE Business Study Syllabus for Class 12 2023-24


UNIT 1: Nature & Significance of Management

1.1 Management an Introduction: Concept of Management; Meaning & Definition of Management, Characteristics of Management (As per NCERT Book), Objectives of Management, Importance of Management, Difference between Efficiency & Effectiveness: Meaning & example of Efficiency & Effectiveness

1.2 Nature of Management: Management as Science, Management as an Art, Management as Profession

1.3 Levels of Management: Top Level (Meaning, Functions & Example), Middle level (Meaning, Functions & Example), and Lower Level (Meaning, Functions & Example)

1.4 Functions of Management: Planning, Organizing, Staffing, Directing & Controlling

1.5 Co-Ordination: Meaning of Co-ordination, Features of Co-ordination, Importance of Co-ordination, and Co-ordination is the essence of Management

UNIT 2: Principles of Management

2.1 Principles of Scientific Management: Concept of scientific Management: Meaning of Scientific Management, Features of Scientific Management, Principles of Scientific Management given by Taylor, Techniques of Scientific Management, Comparison between Fayol & Taylor’s Views

2.2 General Principles of Management: Meaning of Principles of Management, General Principles of Management given by Fayol

UNIT 3: Business Environment

Concept of Business Environment; Meaning of Business Environment, Features of Business Environment, Importance of Business Environment, Dimensions of Business Environment: Meaning of Economic Environment with example, Meaning of Social Environment with example, Meaning of Technological Environment with example, Meaning of Political Environment with example, Meaning of legal Environment with example, Concept of Demonetisation; Meaning of Demonetisation, Features of Demonetisation

UNIT 4: Planning

4.1 Planning an Introduction: Concept of Planning; Meaning of Planning, Features of Planning, Importance of Planning, Limitations of Planning, Process of Planning; Steps of Process

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4.2 Types of Plan: Meaning of Single use & Standing Plan, Meaning of Objectives with example, Meaning of Strategy with example, Meaning of Policy with example, Meaning of Procedure with example, Meaning of Method with example, Meaning of Rule with example, Meaning of Programme with example, Meaning of Budget with example

UNIT 5: Organising

5.1 Organising: Importance and Process: Concept of Organising; Meaning of Organising, Features of Organising, Importance of Organising, Process of Organising; Steps in the process of Organising

5.2 Organisation Structure: Concept of Organisation Structure; Meaning of Organisation Structure, Types of Organisation Structure; Functional Structure – Meaning of Functional Structure with example, Merits of functional Structure, Demerits of functional Structure, Suitability of Functional Structure, and Divisional Structure – Meaning of Divisional Structure with example, Merits of Divisional Structure, Demerits of Divisional Structure, and Suitability of Divisional Structure, A Comparative view of Functional structure and Divisional structure, Formal Organisation- Meaning of Formal Organisation, Advantages of Formal Organisation, Limitations of Formal Organisation, Informal Organisation – Meaning of Informal Organisation, Merits of Informal Organisation, Demerits of Informal Organisation, Difference between Formal organization & Informal organization

5.3 Delegation and Decentralisation: Meaning of Delegation with example, Elements of Delegation with example, Importance of Delegation, Meaning of Centralisation with example, Meaning of Decentralisation with example, Importance of Decentralisation, Difference between Delegation and Decentralisation

UNIT 6: Staffing

6.1 Staffing: Meaning & Importance: Concept of Staffing; Meaning of Staffing, Features of Staffing, Importance of Staffing, Staffing as a part of Human Resource Management, Process of Staffing, Aspects/ Components of Staffing

6.2 Recruitment: Meaning of Recruitment, Sources of Recruitment; Internal Sources – Meaning of Internal Sources, Explanation of Internal Sources, Merits of Internal Sources, Limitations of Internal Sources, External Sources – Meaning of External Sources, Explanation of External Sources, Merits of External Sources, Limitations of External Sources

6.3 Selection: Meaning of Selection, process of Selection

6.4 Training & Development: Meaning of Training, Need & Importance of Training; Towards Organisation, Towards Employees, Methods of Training; On the Job Training(As per NCERT Book), off the Job Training(As per NCERT Book), Meaning of Development, Difference between Training & Development

UNIT 7: Directing

7.1 Directing: Importance & Principles: Concept of Directing; Meaning of Directing, Features of Directing, Importance of Directing, Principles of Directing, Elements of Directing

7.2 Supervision: Meaning of Supervision, Importance of Supervision

7.3 Motivation: Concept of Motivation; Meaning of Motivation, Features of Motivation, Importance of Motivation, Process of Motivation, Maslow’s Need Hierarchy Theory, Meaning of Financial Incentives with example, Meaning of Non Financial Incentives with example

7.4 Leadership: Concept of Leadership; Meaning of Leadership, Features of Leadership, Importance of leadership

7.5 Communication: Meaning of Communication, Process of Communication, Importance of Communication, Meaning of Formal Communication with example, Meaning of Informal Communication with example of Grapevine Network, Barriers to Communication, Improving Communication Effectiveness

UNIT 8: Controlling

Concept of Controlling: Meaning of Controlling, Features of Controlling, Importance of Controlling, Limitations of Controlling, Process of Controlling; Steps in the process of Controlling, Relationship between Planning & Controlling


UNIT 9: Business Finance

9.1 Financial Management: Meaning of Business Finance,

Meaning of Financial Management, Importance of Financial Management/Role of Financial Management in an Organisation, Objectives of Financial Management; Profit Maximisation Approach, Wealth Maximisation Approach

9.2 Financial Decisions : Investment Decision; Meaning of Investment Decision with example, Factors affecting Investment Decisions, Financing Decision; Meaning of Financing Decision with example, Factors affecting Financing Decisions, Dividend Decision; Meaning of Dividend Decision with example, Factors affecting Dividend Decisions

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9.3 Financial Planning: Meaning of Financial Planning, Objectives of Financial Planning, Importance of Financial Planning

9.4 Capital Structure: Meaning of Capital Structure, Meaning of Financial Structure, Meaning of Capitalisation, Meaning of Financial Leverage, Meaning of Financial Risk, Meaning of Trading on Equity, Factors affecting the choice of Capital Structure

9.5 Fixed & Working Capital: Meaning of Fixed Capital, Management of Fixed capital/Importance of Capital Budgeting, Factors affecting the requirement of Fixed Capital, Meaning of Working Capital, Factors affecting the requirement of Working Capital

UNIT 10: Marketing & Marketing Mix

10.1 Marketing: Meaning of Market; Traditional View, Modern View, Meaning of Marketing; Traditional View, Modern View, Features of Marketing, Functions of Marketing, What can be marketed? Who is a Marketer? Meaning of Marketing Management, Marketing Management Philosophies (in Brief); Production Concept, Product Concept, Selling Concept, Marketing Concept, Societal Marketing Concept, Difference between Marketing & Selling

10.2 Marketing Mix: Meaning of Marketing Mix, Elements of Marketing Mix; Meaning of Product Mix, Meaning of Price Mix, Meaning of Promotion Mix, Meaning of Place Mix

10.3 Product Mix: Concept of Product as an element of Marketing Mix, Meaning of Product with Example, Types of Product; Meaning of Consumer Product with example, Meaning of Industrial Product with example, Meaning of Branding, Meaning of Brand with example, Meaning of Brand with example, Meaning of Brand Name with example, Meaning of Brand Mark with example, Meaning of Trade Mark with example, Difference between Brand & Trademark, Meaning of Labelling, Functions of labelling, Meaning of Packaging, Levels of Packaging with example

10.4 Price Mix: Meaning of Price Mix, Factors determining fixation of Price

10.5 Promotion Mix: Meaning of Promotion Mix, Elements of Promotion Mix

10.5.1 Advertising: Meaning of Advertising, Features of Advertising, Merits of Advertising, Limitations of Advertising, Objections to Advertising

10.5.2 Personal Selling: Meaning of Personal Selling, Features of Personal Selling, Merits of Personal Selling, Role of Personal Selling /Importance of Personal Selling

10.5.3 Sales Promotion: Meaning of Sales Promotion, Features of Sales Promotion, Merits of Sales Promotion, Limitations of Sales Promotion, Meaning of Publicity, Features of Publicity

10.6 Place Mix: Meaning of Place Mix

10.6.1 Channels of Distribution: Meaning of Channels of Distribution, Levels or Types of Channels of Distribution; Direct Channel or Zero Level Channel, Indirect Channel- One Level Channel, Two level Channel, Three Level Channel, Functions of Channels of Distribution, Factors affecting choice of Channels of Distribution

10.6.2 Physical Distribution: Meaning of Physical Distribution,Elements/Components of Physical Distribution

UNIT 11: Consumer Protection

11.1 Consumer Protection an Introduction: Meaning of Consumer Protection, Importance of Consumer Protection, Legal Protection of consumers

11.2 Consumer Protection Act, 1986 (Amendments in 2019) Source: http://egazatte.nic.in/Write Read Data/2019/210422.pdf : Meaning of Consumer, Rights of Consumers, Responsibility of Consumers, Who can file a complaint and against whom? Legal Redressal Machinery, Remedies available to the consumers

HBSE Class 12 Business Study Question Paper Design 2023-24

Typology of Questions




Total Marks

Essay Type Questions



Answer in about 200 words. There will be internal choice in any 2 questions.


Short Answer Questions



Answer in about 150 words. There will be internal choice in any 2 questions.


Very Short Answer Questions



Answer in about 50-75 words. There will be internal choice in any 2 questions.


Objective Type Questions



8 MCQs, 4 Fill in the blanks, 3 True/False, 3 One-word Answer questions, 2 Reason- Assertion questions.






HBSE Class 12 Business Study Syllabus 2024 PDF Download

Also check:

HBSE Class 12 Syllabus (All Subjects)

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