UP Board Class 12 Business Studies Syllabus 2026-27

Marks distribution

Total: 100 marks, one single exam paper (no separate internal assessment).

Part 1 — Principles and Functions of Management:

Unit	Topic	Marks
1	Nature and Significance of Management	5
2	Principles of Management	5
3	Business Environment	10
4	Planning	7
5	Organising	10
6	Staffing	7
7	Directing	10
8	Controlling	6

Part 2 — Business Finance and Marketing:

Unit	Topic	Marks
9	Business Finance	12
10	Marketing	16
11	Consumer Protection	12

Topics covered

Unit 1 — Nature and Significance of Management (5): concept, characteristics, objectives, importance, nature of management, management as an art, as a science, as a profession, levels of management, functions of management, coordination — the essence of management, nature and importance of coordination, management in the 21st century.

Unit 2 — Principles of Management (5): concept, nature and importance of principles, principles of scientific management, techniques of scientific management, functional foremanship, standardization and simplification of work, work-study, motion study, time study, fatigue study, differential piece-rate system, Fayol’s principles of management, definitions of coordination, Fayol vs Taylor comparison.

Unit 3 — Business Environment (10): meaning, importance, dimensions of business environment, economic environment in India, liberalization, privatization, globalisation, demonetization — meaning and features.

Unit 4 — Planning (7): meaning, importance, features, limitations, planning process, types of planning, types of plans — single-use plans, standing plans (objectives, strategy, policy, procedure, method, rule, program, budget).

Unit 5 — Organising (10): concept, steps in the organising process, importance, organisation structure — types (functional, divisional), formal and informal organisation, delegation, elements of delegation, importance of delegation, centralization and decentralization — meaning and importance.

Unit 6 — Staffing (7): meaning, need and importance, staffing as part of human resource management, evolution of HR management, staffing process, various aspects of staffing; recruitment — meaning, sources; internal sources (benefits, limitations) and external sources (benefits, limitations); selection — meaning and process; training and development, training methods, on-the-job and off-the-job methods.

Unit 7 — Directing (10): meaning, characteristics, importance, principles, elements; supervision and its importance; motivation — meaning, process, importance, Maslow’s hierarchy of needs theory, financial and non-financial incentives; leadership — meaning, characteristics, importance, leadership styles; communication — meaning, elements of the communication process, importance, formal and informal communication, the grapevine, barriers to effective communication — semantic barriers, psychological barriers, organisational barriers, personal barriers, and ways to improve communication effectiveness.

Unit 8 — Controlling (6): meaning, importance, limitations, relationship between planning and controlling, controlling process.

Unit 9 — Business Finance (12): meaning of business finance, financial management — role and objectives, financial decisions, financial planning — meaning and importance, capital structure — meaning and factors affecting capital structure, fixed and working capital, factors affecting fixed and working capital requirements.

Unit 10 — Marketing (16): meaning, features; marketing management — meaning, concepts, functions; marketing mix and its elements; product — meaning and classification; branding — meaning, features of a good brand name; packaging — meaning, levels, importance, functions; labelling — meaning and functions; pricing — meaning and determinants; physical distribution — meaning and elements; promotion mix; advertising — meaning, features, benefits, criticism; personal selling — meaning, features, benefits, role (benefits to businesspeople, importance for customers, importance for society); sales promotion — meaning, benefits, limitations, common techniques used; difference between advertising and personal selling; public relations — meaning, role, functions; publicity — meaning and features.

Unit 11 — Consumer Protection (12): meaning, importance, need; Consumer Protection Act, 2019 — introduction, who is a consumer, consumer rights, responsibilities of consumers, methods and means of consumer protection, redressal forums under consumer protection (District Commission, State Commission, National Commission), reliefs available, role of consumer organisations and NGOs.