Odisha Board Class 12 Business Studies Syllabus 2026-27
Exam scheme
Higher Secondary (+2), CHSE Odisha. Commerce stream 2nd elective (compulsory) — Business Studies & Management (BSM), 100 marks per year.
First year — Paper I
| Unit | Topic |
|---|---|
| I | Nature, purpose and forms of business organisation — sole prop., partnership, company |
| II | Business services — banking, insurance, communication |
| III | Internal trade — wholesale and retail |
| IV | International business — export/import procedures and documents |
Second year — Paper II
| Unit | Topic |
|---|---|
| I | Management — principles, functions and levels |
| II | Business finance — sources and capital structure |
| III | Marketing — product, price, place and promotion |
| IV | Consumer protection and entrepreneurship (as per official PDF) |
Objectives
Develop understanding of business environment, forms of organisation, trade (internal and international), management functions and contemporary business practices.
Prescribed from CHSE Odisha +2 Commerce stream courses of studies (BSM, from page 47).
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Original practice prompts
Use these with the official syllabus above—these are study prompts, not a claimed board question paper.
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- Use the related materials below to revise the same subject.
- Check an answer key or marking scheme only when it is published by the board.