Bihar Board Class 12 Business Studies Syllabus 2025-26

Unit-Wise Breakdown of BSEB Class 12 Business Studies Syllabus 2025-26

The syllabus is divided into two broad sections. Each section contains various units that cover important theories and their practical applications.

Part A Foundations of Business (110 Periods, 40 Marks)

1. Nature and Purpose of Business

• Business vs. profession vs. employment
• Economic & social objectives of business
• Role of profit in business
• Industry types: Primary, Secondary, Tertiary
• Commerce: Trade (Domestic & International), Auxiliaries (Banking, Insurance, Transport)
• Business risks: Nature, causes, and mitigation

2. Forms of Business Organization

• Sole Proprietorship: Features, merits, limitations
• Joint Hindu Family Business
• Partnership: Deed, types (General, Limited LLP)
• Co-operative Societies: Types, advantages
• Companies: Private Ltd. vs. Public Ltd.
• Factors influencing business structure choice

3. Private, Public, and Global Enterprises

• Public Sector: Departmental Undertakings, Statutory Corporations, Government Companies
• Multinational Companies (MNCs): Features, benefits, challenges
• Joint Ventures: Concept, advantages

4. Business Services

• Banking: Types (Commercial, Cooperative, Digital Banking)
• Insurance: Life, Fire, Marine (Principles & Importance)
• Postal & Warehousing Services

5. Emerging Modes of Business

• E-Business: Online payments, security concerns
• Outsourcing: Scope, benefits, limitations

6. Social Responsibility & Business Ethics

• Corporate Social Responsibility (CSR): Stakeholders, environmental concerns
• Business Ethics: Importance, case studies

Part B Corporate Organisation, Finance & Trade (88 Periods, 40 Marks)

1. Formation of a Company

• Stages: Promotion → Incorporation → Commencement
• Documents: MOA, AOA, Certificate of Incorporation

2. Sources of Business Finance

• Owner’s Funds: Equity shares, retained earnings
• Borrowed Funds: Loans, debentures, trade credit
• Financial Institutions: RBI, SIDBI, NABARD

3. Small Business & Entrepreneurship

• Rural Industries in Bihar: Khadi, Handloom, Agro-based
• Government Schemes: PMEGP, Startup India
• Challenges: Finance, marketing, technology

4. Internal Trade

• Wholesale vs. Retail Trade
• Modern Retail Formats: Malls, E-commerce
• Role of SHGs & Chambers of Commerce

5. International Business

• Modes of Entry: Licensing, Franchising, Joint Ventures
• Export Processing Zones (EPZs) & SEZs
• WTO, UNCTAD, Bilateral Agreements
• Environmental & Disaster Impact on Business

Part C Project Work (20 Marks, 20 Periods)

Objectives:

• Develop research, analytical, and presentation skills
• Link projects to Bihar’s economic context

Suggested Topics:

• Market Survey: Demand analysis of local products
• Case Study: Success story of a Bihar-based SHG/MSME
• Consumer Awareness: Rights, grievances, and redressal
• International Trade Potential: Export opportunities for Bihar’s handicrafts

Evaluation Criteria:

• Report Submission (50%)
• Viva-Voce (30%)
• Presentation (20%)

Examination Pattern

Internal Assessment (100 Marks)

• Project Work (50%)
• Viva (20%)
• Written Test (30%)

External Board Exam (80 Marks)

• Short Answers (100-150 words)
• Medium Answers (250-300 words)
• Long Answers (600-700 words)

Why the Bihar Board Class 12 Business Studies Syllabus 2025-26 Matters

The Bihar Board Class 12 Business Studies Syllabus 2025-26 is crucial for students aspiring to pursue careers in commerce, management, or entrepreneurship. The BSEB ensures that the syllabus aligns with industry trends, helping students develop essential business acumen.

With a structured approach to theory and practical learning, the Bihar Board Class 12 Business Studies Syllabus 2025-26 prepares students for higher education and competitive exams like CA, CS, and BBA.

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