The Assam Board Class 12 Business Studies syllabus for the academic year 2025-26 is out. The syllabus is available on the official website for free to download. The students need to get the PDF of the latest syllabus to ensure the right study for the HS 2nd year board exams 2025.
Get here the AHSEC 12th Business Studies syllabus 2025-26 that comprises course structure, unit-wise course content and project work details.
DownloadAssam Board Class 12 Business Studies syllabus 2025-26 here
Assam Board HS 2nd Year Business Studies Course Structure 2025-26
The AHSEC 2nd year Business Studies syllabus is divided into theory and project to make a score of 100. Out of this, 80 marks are for theory and 20 marks are for project work. The format and other related guidelines for project work are given in the PDF attached below. Before that, check the complete course structure to understand the unit-wise mark distribution
Units | Topics | Marks | Periods |
Part-A | Principles and Function of Management | ||
Unit-1 | Nature and Significance of Management | 06 | 15 |
Unit-2 | Principles of Management | 06 | 15 |
Unit-3 | Business Environment | 06 | 15 |
Unit-4 | Planning | 06 | 15 |
Unit-5 | Organising | 08 | 15 |
Unit-6 | Staffing | 06 | 15 |
Unit-7 | Directing | 08 | 15 |
Unit-8 | Controlling | 06 | 10 |
Part-B | Business Finance and Marketing | ||
Unit-9 | (a) Financial Management | 06 | 15 |
(b) Financial Markets | 08 | 15 | |
Unit-10 | Marketing Management | 08 | 15 |
Unit-11 | Consumer Protection | 06 | 10 |
Total (Theory) | 80 | ||
Part-C | PROJECT WORK | 20 | 20 |
Total (Theory +Project) | 100 | 190 |
Assam Board Class 12 Business Studies Syllabus 2025-26
Unit-wise Distribution of Course Contents:-
Part-A: Principles and Functions of Management.
Unit-1: Nature and Significance of Management: (Marks: 06)
- Management- concept, objectives and importance.
- Management as Science, Art and Profession.
- Levels of Management.
- Management Functions- planning, organising, staffing, directing and controlling.
- Co-ordination- Concept and importance.
Unit-2: Principles of Management: (Marks-06)
- Principles of Management- Concept and significance.
- Fayol’s Principles of Management.
- Taylor’s Scientific Management- Principles and Techniques.
Unit-3: Business Environment: (Marks-06)
- Business Environment- Concept and importance.
- Dimensions of Business Environment- Economic, Social, Technological, Political and Legal.
- Economic Environment in India.
- Demonetization- Concept and Features.
Unit-4: Planning: (Marks-06)
- Concept, Importance, Features and Limitations.
- Planning process.
- Single use and Standing Plans- Objective, Strategy, Policy, Procedure, Method, Rule, Budget and Programme.
Unit-5: Organising: (Marks-08)
- Concept and importance.
- Organising Process.
- Structure of Organisation –Functional and Divisional.
- Formal and Informal organisation- Concept.
- Delegation- Concept, elements and importance.
- Decentralisation- Concept and importance.
Unit-6: Staffing: (Marks-06)
- Concept and importance of staffing.
- Staffing as a part of Human Resource Management Concept.
- Staffing process.
- Recruitment Process and Sources.
- 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-7: Directing: (Marks-08)
- 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 of effective communication, how to overcome the barriers.
Unit-8: Controlling: (Marks-06)
- Controlling-Concept, Importance and Limitations.
- Relationship between planning and controlling.
- Steps in process control.
Part-B: Business Finance and Marketing
Unit-9: (a) Financial Management: (Marks-06)
- Concept, role and objectives of Financial Management.
- 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.
(b) Financial Markets: (Marks-08)
- Financial Market- Concept.
- Money Market- Meaning.
- 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-10: Marketing: (Marks-08)
- Marketing- Meaning, 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 publicity.
Unit-11: Consumer Protection: (Marks-06)
- Concept and importance of consumer protection.
- The Consumer Protection Act 2019- Meaning of Consumer, Rights and Responsibilities of Consumers, Who can file a complaint. Redressal machinery, remedies available.
- Consumer awareness- Role of consumer organisation and Non Govt. Organisations (NGOs).
