| Class 12 Accountancy Most Important Questions with marks distribution | Class 12 Business studies Most Important Questions with marks distribution |
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Unlock Exam Success – Choose a Topic to Dive into Expert Notes with MCQs!
| Part A: Financial Accounting: unit | Topics |
| Part A: Financial Accounting 1. Accounting for Partnership Firms | – Partnership: Fundamentals – Goodwill: Nature and Valuation – Change in Profit Sharing Ratio among Partners – Admission of a Partner – Retirement and Death of a Partner – Dissolution of Partnership Firm |
| 2. Accounting for Companies | – Share Capital: Issue, Forfeiture, and Reissue of Shares – Issue of Debentures – Redemption of Preference Shares and Debentures |
| 3. Accounting Ratios | – Meaning of Ratios – Types of Ratios: Liquidity, Profitability, Solvency, and Activity Ratios – Computation of Ratios |
| 4. Cash Flow Statement | – Meaning of Cash Flow Statement – Importance of Cash Flow Statement – Preparation of Cash Flow Statement |
| Unit | Topics |
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| Part A: Principles and Functions of Management |
| Unit I: Nature and Significance of Management | – Management: Concept, Objectives, and Importance – Management as Science, Art, and Profession – Levels of Management – Management Functions: Planning, Organizing, Staffing, Directing, and Controlling – Coordination: Concept and Importance |
| Unit II: Principles of Management | – Principles of Management: Concept and Significance – Fayol’s Principles of Management – Taylor’s Scientific Management: Principles and Techniques |
| Unit III: Business Environment | – Business Environment: Concept and Importance – Dimensions of Business Environment: Economic, Social, Technological, Political, and Legal – Demonetization: Concept and Features |
| Unit IV: Planning | – Planning: Concept, Importance, and Limitation – Planning Process – Single-use and Standing Plans: Objectives, Strategy, Policy, Procedure, Method, Rule, Budget, and Programme |
| Unit V: Organising | – Organising: Concept and Importance – Organising Process – Structure of Organisation: Functional and Divisional Concepts – Formal and Informal Organisation: Concept – Delegation: Concept, Elements, and Importance – Decentralization: Concept and Importance |
| Unit VI: Staffing | – Staffing: Concept and Importance – Staffing as Part of Human Resource Management: Concept – Staffing Process – Recruitment Process – Selection: Process – Training and Development: Concept and Importance, Methods of Training: On-the-job and Off-the-job (Vestibule Training, Apprenticeship Training, and Internship Training) |
| Unit VII: Directing | – Directing: Concept and Importance – Elements of Directing – Motivation: Concept, Maslow’s Hierarchy of Needs, Financial and Non-financial Incentives – Leadership: Concept, Styles (Authoritative, Democratic, and Laissez-faire) – Communication: Concept, Formal and Informal Communication, Barriers to Effective Communication, How to Overcome the Barriers? |
| Unit VIII: Controlling | – Controlling: Concept and Importance – Relationship between Planning and Controlling – Steps in Process of Control |
| Part B: Business Finance and Marketing |
| Unit IX: Financial Management | – Financial Management: Concept, Role, and Objectives – Financial Decisions: Investment, Financing, and Dividend: Meaning and Factors Affecting – Financial Planning: Concept and Importance – Capital Structure: Concept and Factors Affecting Capital Structure – Fixed and Working Capital: Concept and Factors Affecting Their Requirements |
| Unit X: Financial Markets | – Financial Markets: Concept – Money Market: Concept – Capital Market and Its Types (Primary and Secondary) – Stock Exchange: Functions and Trading Procedure – Securities and Exchange Board of India (SEBI): Objectives and Functions |
| Unit XI: Marketing | – Marketing: Concept, Functions, and Philosophies – Marketing Mix: Concept and Elements – Product: Branding, Labelling, and Packaging: Concept – Price: Concept, Factors Determining Price – Physical Distribution: Concept, Components, and Channels of Distribution – Promotion: Concept and Elements; Advertising, Personal Selling, Sales Promotion, and Public Relations |
| Unit XII: Consumer Protection | – Consumer Protection: Concept and Importance – The Consumer Protection Act, 2019 |