ENGLISH CORE CODE NO.

301
CLASS – XII
2024-25

Section A 22 Marks
Reading Skills

I Reading Comprehension through Unseen Passage (12+10 = 22 Marks)

1. One unseen passage to assess comprehension, interpretation, analysis and inference.

Vocabulary assessment will also be assessed via inference. The passage may be factual,
descriptive or literary.
2. One unseen case-based factual passage with verbal/visual inputs like statistical data,
charts etc. to assess comprehension, interpretation, analysis, inference and evaluation.

Note: The combined word limit for both the passages will be 700-750 words.

Multiple Choice Questions / Objective Type Questions and Short Answer Type Questions
(to be answered in 40-50 words) will be asked.

Section B 18 Marks

Creative Writing Skills

II. Creative Writing Skills

3. Notice, up to 50 words. One out of the two given questions to be answered.
(4 Marks: Format :1 / Content: 2 / Accuracy of Spelling and Grammar: 1).
4. Formal/Informal Invitation and Reply, up to 50 words. One out of the two given questions
to be answered.
(4 Marks: Format: 1 / Content: 2 / Accuracy of Spelling and Grammar :1).
5. Letters based on verbal/visual input, to be answered in approximately 120-150 words.
Letter types include application for a job with bio data or resume. Letters to the editor (giving
suggestions or opinion on issues of public interest). One out of the two given questions to
be answered.
(5 Marks: Format: 1 / Organisation of Ideas: 1/Content: 2 / Accuracy of Spelling and
Grammar :1).
6. Article/ Report Writing, descriptive and analytical in nature, based on verbal inputs, to be
answered in 120-150 words. One out of the two given questions to be answered.
(5 Marks: Format: 1 /Organisation of Ideas: 1/Content: 2 / Accuracy of Spelling and
Grammar :1).

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 Section C 40 Marks

Literature Text Book and Supplementary Reading Text

This section will have variety of assessment items including Multiple Choice
Questions, Objective Type Questions, Short Answer Type Questions and Long Answer
Type Questions to assess comprehension, interpretation, analysis, evaluation and
extrapolation beyond the text.
7. One Poetry extract out of two, from the book Flamingo, to assess comprehension,
interpretation, analysis, inference and appreciation. (6x1=6 Marks)

8. One Prose extract out of two, from the book Vistas, to assess comprehension,
interpretation, analysis, evaluation and appreciation. (4x1=4 Marks)

9. One prose extract out of two from the book Flamingo, to assess comprehension,
interpretation, analysis, inference and evaluation. (6x1=6Marks)

10. Short answer type questions (from Prose and Poetry from the book Flamingo), to be
answered in 40-50 words each. Questions should elicit inferential responses through
critical thinking. Five questions out of the six given, are to be answered.
(5x2=10 Marks)
11. Short answer type questions, from Prose (Vistas), to be answered in 40- 50 words each.
Questions should elicit inferential responses through critical thinking. Any two out of three
questions to be done. (2x2=4 Marks)

12. One Long answer type question, from Prose/Poetry (Flamingo), to be answered in 120-
150 words. Questions can be based on incident / theme / passage / extract / event as
reference points to assess extrapolation beyond and across the text. The question will
elicit analytical and evaluative response from the student. Any one out of two questions
to be done. (1x5=5 Marks)

13. One Long answer type question, based on the chapters from the book Vistas, to be
answered in 120-150 words, to assess global comprehension and extrapolation beyond
the text. Questions to provide analytical and evaluative responses using incidents,
events, themes, as reference points. Any one out of two questions to be done.
(1x5=5 Marks)

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 Prescribed Books

1. Flamingo: English Reader published by National Council of Education Research

and Training, New Delhi
(Prose)
 The Last Lesson Lost Spring Deep Water
 The Rattrap
 Indigo
 Poets and Pancakes
 The Interview
 Going Places
(Poetry)
 My Mother at Sixty-Six
 Keeping Quiet
 A Thing of Beauty
 A Roadside Stand
 Aunt Jennifer’s Tigers

2. Vistas: Supplementary Reader published by National Council of Education

Research and Training, New Delhi
 The Third Level
 The Tiger King
 Journey to the End of the Earth
 The Enemy
 On the Face of It Memories of Childhood
 The Cutting of My Long Hair
 We Too are Human Beings

INTERNAL ASSESSMENT

Assessment of Listening Skills - 05 marks.

Assessment of Speaking Skills - 05 Marks
Project Work - 10 Marks

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 Question Paper Design Code No. 301
2024-25

English CORE XII

Section Competencies Total marks

Reading Skills Conceptual understanding, decoding, Analyzing,

inferring, interpreting, appreciating, literary, 22
conventions and vocabulary, summarizing and
using appropriate format/s.
Creative Writing Conceptual Understanding, application of rules,
Sills Analysis, Reasoning, appropriacy of style and tone, 18
using appropriate format and fluency, inference,
analysis, evaluation and creativity.
Literature Text Recalling, reasoning, critical thinking, appreciating
Book and literary convention, inference, analysis, creativity 40
Supplementary with fluency.
Reading Text

TOTAL 80

Internal Assessment of Listening and Speaking Skills 10

Assessment
 Listening 5+5
 Speaking
 Project Work 10

GRAND TOTAL 100

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 Annexure I
Guidelines for Internal Assessment

Classes XI-XII
ALS must be seen as an integrated component of all four language skills rather than a compartment of
two. Suggested activities, therefore, take into consideration an integration of the four language skills but
during assessment, emphasis will be given to speaking and listening, since reading and writing are
already being assessed in the written exam.
Classes XI-XII Total Marks: 20
Assessment of Listening and Speaking Skills: (5+5=10 Marks)
i. Activities:
● Subject teachers must refer to books prescribed in the syllabus.
● In addition to the above, teachers may plan their own activities and create their own material
for assessing the listening and speaking skills.
ii. Parameters for Assessment: The listening and speaking skills are to be assessed on the
following parameters:
a. Interactive competence (Initiation & turn taking, relevance to the topic)
b. Fluency (cohesion, coherence and speed of delivery)
c. Pronunciation
d. Language (grammar and vocabulary)

A suggestive rubric is given below:

1 2 3 4 5
Interaction  Contributions are  Contributions  Develops  Interaction is  Initiates &
mainly unrelated are often interaction adequately logically
to those of other unrelated to adequately, initiated and develops
speakers those of the makes however developed simple
 Shows hardly any other speaker minimal effort to  Takes turn but conversation
initiative in the  Generally initiate needs some on familiar
development of passive in the conversation prompting topics
conversation development  Needs constant  Takes turns
 Very limited of prompting to appropriately
interaction conversation take turns
Fluency &  Noticeably/ long  Usually fluent;  Is willing to  Speaks  Speaks
Coherence pauses; rate of produces speak at length, without fluently almost
speech is slow simple speech however noticeable with no
 Frequent fluently, but repetition is effort, with a repetition &
repetition and/or loses noticeable little repetition minimal
self- correction coherence in  Hesitates  Demonstrates hesitation
this is all right in complex and/or self hesitation to Develops
informal communicatio corrects; find words or topic fully &
conversation n occasionally use correct coherently
 Links only basic  Often loses grammatical
sentences; hesitates coherence structures
breakdown of and/or resorts and/or self-
coherence to slow correction
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 evident speech  Topics
 Topics partly developed, but  Topics not
developed; usually not fully
not always logically developed to
concluded concluded merit.
logically
Pronunciatio  Frequent  Frequently  Largely correct  Mostly correct  Pronounces
n inaccurate unintelligible pronunciation pronunciation correctly &
pronunciation articulation &clear & clear articulates
 Communication  Frequent articulation articulation clearly
is severely phonological except  Is clearly  Is always
affected errors occasional understood comprehensible
 Major errors most of the  uses
communicatio time; very few appropriate
n problems phonological intonation
errors
Vocabulary &  Demonstrates  Is able to  Is able to  Is able to  Is able to
Grammar almost no communicate communicate on communicate on communicate
flexibility, and on some of most of the most of the on most of the
mostly struggles the topics, topics, with topics with topics using a
for appropriate with limited limited appropriate wide range of
words vocabulary. vocabulary. A vocabulary appropriate
 Many Grammatical  Frequent few grammatical  Minor errors vocabulary,
errors, but errors using new
errors impacting that do not
communication self- corrects hamper words and
communication expressions
No
grammatical
errors

iii. Schedule:
 The practice of listening and speaking skills should be done throughout the academic year.
 The final assessment of the skills is to be done as per the convenience and schedule of the school.

Project Work + Viva: 10 Marks

Out of ten marks, 5 marks will be allotted for the project report/script /essay etc. and 5 marks for the viva
I. Schedule:

 Schools may refer to the suggestive timeline given in these guidelines for the planning,
preparation and viva-voce of ALS based projects.

 The final assessment of the skills may be done on the basis of parameters suggested by the
Board. Language teachers, however, have the option to adopt/ modify these parameters
according to their school specific requirements.
II. Suggestions for Project Work:
 The Project can be inter-disciplinary in theme. The ideas/issues highlighted in the chapters/
poems/ drama given the prescribed books can also be developed in the form of a project.
Students can also take up any relevant and age-appropriate theme.
 Such topics may be taken up that provide students with opportunities for listening and speaking.
Some suggestions are as follows:

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 a) Interview-Based research:

Example:
 Students can choose a topic on which to do their research/ interview, e.g. a student can choose the
topic: “Evolving food tastes in my neighbourhood” or “Corona pandemic and the fallout on families.”
Read the available literature.
 The student then conducts interviews with a few neighbours on the topic. For an interview, with the
help of the teacher, student will frame questions based on the preliminary research/background.
 The student will then write an essay/ write up / report etc. up to 1000 words on his/her research and
submit it. He/ She will then take a viva on the research project. The project can be done in individually
or in pairs/ groups

b) Students listen to podcasts/ interviews/radio or TV documentary on a topic and prepare a report

countering or agreeing with the speakers. Write an 800 - 1000 words report and submit. Take a viva on
the report.
c) Students create their own video/ Audio, after writing a script. Before they decide a format, the following
elements can be taken into consideration:

 Theme/topic of the audio / video. Would the child like to pick a current issue or something artistic like
theatre?
 What are the elements that need to be part of the script?
 Will the video/audio have an interview with one or more guests?
 Would they prefer to improvise while chatting with guests, or work from a script?
 What would be the duration?
 How would they present the script/report to the teacher, e.g. Can it be in the form of a narrative?

d) Students write, direct and present a theatrical production, /One act play
This will be a project which will be done as a team. It will involve planning, preparation and presentation.
In short, various language skills will be utilised. There will be researching, discussion, writing the script,
auditioning and ultimately producing the play. The project will end with a presentation and subsequently a
viva. Teachers will be able to assess the core language skills of the students and help them grow as 21st
century critical thinkers.

III. Instructions for the Teachers: -

1. Properly orient students about the Project work, as per the present Guidelines.
2. Facilitate the students in the selection of theme and topic.
3. Create a rubric for assessment and share with the students before they start so that they know
the parameters of assessment:

 Teachers need to familiarize themselves with the method of assessing students with the rubric-- a
table with different criteria and a grading scale.
 Choose the criteria on which you will grade students and list them along the left side of the page.
 Create an even number of columns along the top of the page. These columns will represent
potential skill levels of the students.
 Assessing students on four/five criteria is an easy way to begin. For each criterion, define the
ability that student would exhibit at each of the levels.
 The more detailed you make your criteria, the easier it will be to evaluate each student and
define the level at which the student is presenting.
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 {Sample Rubric is attached at the end for reference}

IV. Parameters for Overall Assessment: -

1. Pronunciation:

 When evaluating the pronunciation of the students, teachers must listen for clearly articulated words,
pronunciation of unusual spellings and intonation.
 Assess the students for the pronunciation skills and determine at which level the student needs
improvement.

2. Vocabulary:
After noting their pronunciation levels, evaluate the students on the use of extensive and appropriate
vocabulary during the viva. Check if students are using vocabulary appropriate to the context about which
they are speaking.

3. Accuracy:
Grammar has always been an important component of language skills. As students speak/ answer the
questions during the viva, listen to their grammatical structures. Are they competent enough to use
multiple tenses? Is their word order correct in a given sentence? An effective speaker will
automatically use the correct grammatical structures of his language.

4. Communication:
Assessing the communication skills of the students means looking at more than language. Look at
how creatively students use the language to make their points understood. Students with a low level of
vocabulary and grammar may still have good communication skills if they are able to make the teacher
understand their point of view.

5. Interaction:
 During the viva teachers need to ask the students some questions. Questions need to be based on
the projects that have been suggested or chosen by the students.
 It is imperative for a teacher to read the essays/project reports before they can be ready to ask
questions.
 Teachers need to observe how students answer the questions that are posed to them: Are they able
to understand and answer questions independently or can they answer only when the questions
are translated into simpler words or repeated? Are they able to give appropriate responses in a
conversation?
 These elements of interaction are necessary for clear and effective communication. A student
with effective interaction skills will be able to answer questions with relative ease and follow the
flow of conversation.

6. Fluency:
 Fluency may be the easiest quality to judge in the students’ speech: How comfortable are they as
they speak and express themselves? How easily do the words come out? Are there inappropriate
pauses and gaps in the way a student speaks?
 Fluency is a judgement of this communication and is an important criterion when evaluating
speaking skills. These criteria: pronunciation, vocabulary, accuracy, interaction and fluency are all
the hallmarks of a student's overall speaking abilities.
 Teachers must also remember that some students may excel in one area and struggle in
another. Helping the students understand these issues will enable them to become effective
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 speakers in future. Let your students know that you will be assessing them in these various areas
when you evaluate their progress and encourage them to work and improve in these areas.
 Finally, teachers must remember that a proper evaluation of the students will take into
consideration more than just one oral interview on the final ASL project. Teachers must take
note of a student’s progress throughout the academic year.

V. Project-Portfolio/ Project Report

The Project-Portfolio/Project Report is a compilation of the work that the students produce during the
process of working on their ALS Project.

The Project-Portfolio may include the following:

 Cover page, with title of project, school details/details of students.

● Statement of purpose/objectives/goals
● Certificate of completion under the guidance of the teacher.
● Students Action Plan for the completion of assigned tasks.
● Materials such as scripts for the theatre/role play, questionnaires for interview, written assignments,
essays, survey-reports and other material evidence of learning progress and academic
accomplishment.
● The 800-1000 words essay/Script/Report.
● Student/group reflections.
● If possible, Photographs that capture the positive learning experiences of the student(s).
● List of resources/bibliography

The following points must be kept for consideration while assessing the project portfolios:

● Quality of content of the project

● Accuracy of information
● Adherence to the specified timeline
● Content in respect of (spellings, grammar, punctuation)
● Clarity of thoughts and ideas
● Creativity
● Contributions by group members
● Knowledge and experience gained

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VI. Suggestive Timeline:

The FIVE Steps in Project Plan

PROJECT-INITIATION

PROJECT-PLANNING

EXECUTION IMPLEMENTATION CLOSURE

Month Objectives
Planning and ● Teachers plan a day to orient students about the ALS projects,
Research for the details are shared with all stakeholders.
Project Work ● Students choose a project, select team members and develop
project- plan.
● Group meets (preferably online) and reports to the team leader
Preferably about the progress: shortfalls and successes are detailed.
till ● Team leader apprises teacher-mentor.
November- ● Students working individually or in pairs also update the teachers.
December ● A logical, deliverable and practical plan is drafted by the team/
pair/individual. Goals/objectives are clearly defined for all.
● Work is delegated to team members by the team leader. Students
wishing to work alone develop their own plan of Action.
● Detailed project schedules are shared with the teacher.

December- ● Suggestions and improvements are shared by the teacher,

January wherever necessary.
● Group members coordinate and keep communication channels
open for interaction.
● Gaps ( if any) are filled with the right skill sets by the Team
Leader/ individual student.
● The final draft of the project portfolio/ report is prepared and
submitted for evaluation.

January-February ● Students are assessed on their group/pair/individual presentations

on allotted days. Final Viva is conducted by the
External/Internal examiner.
February-March or ● Marks are uploaded on the CBSE website.
as per the timelines
given by the Board

19
 SAMPLE RUBRIC FOR ALS Project Work (For Theatre/Role Play/Oral presentation/Interview/Podcast)

CATEGORY 1 2 3 4 5
TIME LIMIT Presentation is Presentation Presentation Presentation Student/ group
less than or more exceeded or less exceeded or exceeded or adhered to the
than 5 minutes than specified less than less than given time limit
long time limit by 4 to specified time specified time
5minutes limit by 3 to 4 limit by 2 to 3
minutes minutes
CONTENT/SCRIPT/ Script is not Well written Well written Well written Well written
QUESTIONNAIRE related to topic or script/content script/content script/content script/content
issue shows little shows good shows a good shows full
understanding of understanding understanding understanding
parts of topic of parts of topic of subject topic of subject topic
CREATIVITY No Some work Well organized Logical use of Suitable props
props/costumes/ done, average presentation, props , /honest effort
stage stage could have reasonable work seen/
presentation set- up and improved done, creative considerable
lack-lustre costumes work done/
Creative and
relevant
costumes
PREPAREDNESS Student/group Some Somewhat Good Complete
seems to be preparedness prepared, preparedness, preparedness/
unprepared visible, but rehearsal is but need better rehearsed
Rehearsal is lacking rehearsal presentation
lacking
CLARITY OF Lack of clarity in Speaks Speaks clearly Speaks clearly Speaks
SPEECH presentation clearly, 90% of the and distinctly clearly
many words some words are time/ a few 95% of time/ distinctly 95%
mispronounced mispronounced mispronounced few of
words mispronounced time/ fluency in
words pronunciation
USE OF PROPS Only 1/no relevant 1 to 2 relevant 2 to 3 relevant 3 to 4 relevant 4 to 5 relevant
(Theatre/Role Play) props used props used props used props used props used
EXPRESSION/ Very little use of Little Use of Facial expressions Facial Facial
BODY Facial expressions facial and body expression and expression and
LANGUAGE /body language, expressions and Language are body language body
does not Generate body language used to try to sometimes language
much interest generate some generate strong generate strong
enthusiasm enthusiasm with enthusiasm
the topic with the topic

PORTFOLIO- Inadequate & Somewhat Adequate & Interesting, Brilliant,

PRESENTATION unimpressive suitable & relevant enjoyable & creative&
convincing relevant exceptional

20
 Accountancy (Code No. 055)
Class-XII (2024-25)

Theory: 80 Marks 3 Hours

Project: 20 Marks

Units Periods Marks

Part A Accounting for Partnership Firms and Companies

Unit 1. Accounting for Partnership Firms 105 36

Unit 2. Accounting for Companies 45 24
150 60
Part B Financial Statement Analysis
Unit 3. Analysis of Financial Statements 30 12
Unit 4. Cash Flow Statement 20 8
50 20
Part C Project Work 20 20
Project work will include:

Project File 12 Marks

Viva Voce 8 Marks

Or
Part B Computerized Accounting

Unit 4. Computerized Accounting 50 20

Part C Practical Work 20 20
Practical work will include:

Practical File 12 Marks

Viva Voce 8 Marks

Part A: Accounting for Partnership Firms and Companies
Unit 1: Accounting for Partnership Firms
Units/Topics Learning Outcomes
• Partnership: features, Partnership Deed. After going through this Unit, the students will be
• Provisions of the Indian Partnership Act 1932 able to:
in the absence of partnership deed. • state the meaning of partnership, partnership
• Fixed v/s fluctuating capital accounts. firm and partnership deed.
Preparation of Profit and Loss Appropriation • describe the characteristic features of
account- division of profit among partners, partnership and the contents of partnership
guarantee of profits. deed.
• Past adjustments (relating to interest on • discuss the significance of provision of
capital, interest on drawing, salary and profit Partnership Act in the absence of partnership
sharing ratio). deed.
• Goodwill: meaning, nature, factors affecting • differentiate between fixed and fluctuating
and methods of valuation - average profit, capital, outline the process and develop the
super profit and capitalization. understanding and skill of preparation of
Profit and Loss Appropriation Account.
Note: Interest on partner's loan is to be treated as a • develop the understanding and skill of
charge against profits. preparation profit and loss appropriation
Goodwill: meaning, factors affecting, need for account involving guarantee of profits.
valuation, methods for calculation (average profits, • develop the understanding and skill of
super profits and capitalization), adjusted through making past adjustments.
partners capital/ current account. • state the meaning, nature and factors
affecting goodwill
Accounting for Partnership firms - Reconstitution • develop the understanding and skill of
and Dissolution. valuation of goodwill using different methods.
• Change in the Profit Sharing Ratio among • state the meaning of sacrificing ratio, gaining
the existing partners - sacrificing ratio, ratio and the change in profit sharing ratio
gaining ratio, accounting for revaluation of among existing partners.
assets and reassessment of liabilities and • develop the understanding of accounting
treatment of reserves, accumulated profits treatment of revaluation assets and
and losses. Preparation of revaluation reassessment of liabilities and treatment of
account and balance sheet. reserves and accumulated profits by
• Admission of a partner - effect of admission preparing revaluation account and balance
of a partner on change in the profit sharing sheet.
ratio, treatment of goodwill (as per AS 26), • explain the effect of change in profit sharing
treatment for revaluation of assets and re- ratio on admission of a new partner.
assessment of liabilities, treatment of • develop the understanding and skill of
reserves, accumulated profits and losses,
 adjustment of capital accounts and treatment of goodwill as per AS-26, treatment
preparation of capital, current account and of revaluation of assets and re-assessment of
balance sheet. liabilities, treatment of reserves and
• Retirement and death of a partner: effect of accumulated profits, adjustment of capital
retirement / death of a partner on change in accounts and preparation of capital, current
profit sharing ratio, treatment of goodwill (as account and balance sheet of the new firm.
per AS 26), treatment for revaluation of • explain the effect of retirement / death of a
assets and reassessment of liabilities, partner on change in profit sharing ratio.
adjustment of accumulated profits, losses • develop the understanding of accounting
and reserves, adjustment of capital accounts treatment of goodwill, revaluation of assets
and preparation of capital, current account and re-assessment of liabilities and
and balance sheet. Preparation of loan adjustment of accumulated profits, losses
account of the retiring partner. and reserves on retirement / death of a
• Calculation of deceased partner’s share of partner and capital adjustment.
profit till the date of death. Preparation of • develop the skill of calculation of deceased
deceased partner’s capital account and his partner's share till the time of his death and
executor’s account. prepare deceased partner's and executor's
• Dissolution of a partnership firm: meaning account.
of dissolution of partnership and partnership • discuss the preparation of the capital
firm, types of dissolution of a firm. Settlement accounts of the remaining partners and the
of accounts - preparation of realization balance sheet of the firm after retirement /
account, and other related accounts: capital death of a partner.
accounts of partners and cash/bank a/c • understand the situations under which a
(excluding piecemeal distribution, sale to a partnership firm can be dissolved.
company and insolvency of partner(s)). • develop the understanding of preparation of
Note: realisation account and other related
(i) If the realized value of tangible assets is not given it accounts.
should be considered as realized at book value itself.
(ii) If the realized value of intangible assets is not
given it should be considered as nil (zero value).
(ii) In case, the realization expenses are borne by a
partner, clear indication should be given regarding the
payment thereof.

Unit-3 Accounting for Companies

Units/Topics Learning Outcomes

Accounting for Share Capital After going through this Unit, the students will be
• Features and types of companies. able to:
• Share and share capital: nature and types. • state the meaning of share and share capital
 • Accounting for share capital: issue and and differentiate between equity shares and
allotment of equity and preferences shares. preference shares and different types of
Public subscription of shares - over share capital.
subscription and under subscription of • understand the meaning of private placement
shares; issue at par and at premium, calls in of shares and Employee Stock Option Plan.
advance and arrears (excluding interest), • explain the accounting treatment of share
issue of shares for consideration other than capital transactions regarding issue of
cash. shares.
• Concept of Private Placement and Employee • develop the understanding of accounting
Stock Option Plan (ESOP), Sweat Equity. treatment of forfeiture and re-issue of
• Accounting treatment of forfeiture and re- forfeited shares.
issue of shares. • describe the presentation of share capital in
• Disclosure of share capital in the Balance the balance sheet of the company as per
Sheet of a company. schedule III part I of the Companies Act
2013.
Accounting for Debentures • explain the accounting treatment of different
• Debentures: Meaning, types, Issue of categories of transactions related to issue of
debentures at par, at a premium and at a debentures.
discount. Issue of debentures for • develop the understanding and skill of writing
consideration other than cash; Issue of of discount / loss on issue of debentures.
debentures with terms of redemption; • understand the concept of collateral security
debentures as collateral security-concept, and its presentation in balance sheet.
interest on debentures (concept of TDS is • develop the skill of calculating interest on
excluded). Writing off discount / loss on issue debentures and its accounting treatment.
of debentures. • state the meaning of redemption of
Note: Discount or loss on issue of debentures to be debentures.
written off in the year debentures are allotted from
Security Premium Reserve (if it exists) and then from
Statement of Profit and Loss as Financial Cost (AS
16)

Part B: Financial Statement Analysis

Unit 4: Analysis of Financial Statements

Units/Topics Learning Outcomes
Financial statements of a Company: After going through this Unit, the students will be
Meaning, Nature, Uses and importance of financial able to:
Statement. • develop the understanding of major headings
Statement of Profit and Loss and Balance Sheet in and sub-headings (as per Schedule III to the
prescribed form with major headings and sub Companies Act, 2013) of balance sheet as
headings (as per Schedule III to the Companies Act, per the prescribed norms / formats.
2013) • state the meaning, objectives and limitations
of financial statement analysis.
Note: Exceptional items, extraordinary items and • discuss the meaning of different tools of
profit (loss) from discontinued operations are 'financial statements analysis'.
excluded. • develop the skill of preparation of preparation
• Financial Statement Analysis: Meaning, of comparative and common size statement,
Significance Objectives, importance and understand their uses and difference
limitations. between the two.
• Tools for Financial Statement Analysis: • state the meaning, objectives and
Comparative statements, common size significance of different types of ratios.
statements, Ratio analysis, Cash flow • develop the understanding of computation of
analysis. current ratio and quick ratio.
• Accounting Ratios: Meaning, Objectives, • develop the skill of computation of debt equity
Advantages, classification and computation. ratio, total asset to debt ratio, proprietary ratio
• Liquidity Ratios: Current ratio and Quick and interest coverage ratio.
ratio. • develop the skill of computation of inventory
• Solvency Ratios: Debt to Equity Ratio, Total turnover ratio, trade receivables and trade
Asset to Debt Ratio, Proprietary Ratio and payables ratio and working capital turnover
Interest Coverage Ratio. Debt to Capital ratio and others.
Employed Ratio. • develop the skill of computation of gross
• Activity Ratios: Inventory Turnover Ratio, profit ratio, operating ratio, operating profit
Trade Receivables Turnover Ratio, Trade ratio, net profit ratio and return on investment.
Payables Turnover Ratio, Fixed Asset
Turnover Ratio, Net Asset Turnover Ratio
and Working Capital Turnover Ratio.
• Profitability Ratios: Gross Profit Ratio,
Operating Ratio, Operating Profit Ratio, Net
Profit Ratio and Return on Investment.

Note: Net Profit Ratio is to be calculated on the basis of profit before and after tax.

Unit 5: Cash Flow Statement

Units/Topics Learning Outcomes

• Meaning, objectives Benefits, Cash and Cash After going through this Unit, the students will
Equivalents, Classification of Activities and be able to:
preparation (as per AS 3 (Revised) (Indirect • state the meaning and objectives of cash flow
Method only) statement.
 • develop the understanding of preparation of
Note: Cash Flow Statement using indirect method
(i) Adjustments relating to depreciation and as per AS 3 with given adjustments.
amortization, profit or loss on sale of assets including
investments, dividend (both final and interim) and tax.
(ii) Bank overdraft and cash credit to be treated as
short term borrowings.
(iii) Current Investments to be taken as Marketable
securities unless otherwise specified.

Note: Previous years’ Proposed Dividend to be given effect, as prescribed in AS-4, Events occurring after the
Balance Sheet date. Current years’ Proposed Dividend will be accounted for in the next year after it is declared
by the shareholders.
Project Work

One specific project based on financial statement analysis of a company covering any two aspects from the
following:

1. Comparative and common size financial statements

2. Accounting Ratios
3. Segment Reports
4. Cash Flow Statements

OR

Part B: Computerised Accounting

Unit 4: Computerised Accounting

Overview of Computerised Accounting System

• Introduction: Application in Accounting.
• Features of Computerised Accounting System.
• Structure of CAS.
• Software Packages: Generic; Specific; Tailored.

Accounting Application of Electronic Spreadsheet.

• Concept of electronic spreadsheet.
• Features offered by electronic spreadsheet.
• Application in generating accounting information - bank reconciliation statement; asset accounting;
loan repayment of loan schedule, ratio analysis
• Data representation- graphs, charts and diagrams.

Using Computerized Accounting System.

• Steps in installation of CAS, codification and Hierarchy of account heads, creation of accounts.
• Data: Entry, validation and verification.
• Adjusting entries, preparation of balance sheet, profit and loss account with closing entries and
opening entries.
• Need and security features of the system.

Part C: Practical Work

Prescribed Books:
Financial Accounting -I Class XI NCERT Publication
Accountancy -II Class XI NCERT Publication
Accountancy -I Class XII NCERT Publication
Accountancy -II Class XII NCERT Publication
Accountancy – Computerised Accounting System Class XII NCERT Publication
 Suggested Question Paper Design
Accountancy (Code No. 055)
Class XII (2024-25)
Theory: 80 Marks 3 hrs.
Project: 20 Marks

S
N Typology of Questions Marks Percentage
1 Remembering and Understanding:
Exhibit memory of previously learned material by recalling facts, terms, basic concepts,
and answers.
44 55%
Demonstrate understanding of facts and ideas by organizing, comparing, translating,
interpreting, giving descriptions, and stating main ideas

3 Applying: Solve problems to new situations by applying acquired knowledge, facts,

techniques and rules in a different way. 19 23.75%

4
Analysing, Evaluating and Creating:
Examine and break information into parts by identifying motives or causes. Make
inferences and find evidence to support generalizations.
Present and defend opinions by making judgments about information, validity of ideas, or
17 21.25%
quality of work based on a set of criteria.
Compile information together in a different way by combining elements in a new pattern
or proposing alternative solutions.

TOTAL 80 100%
 Grade XII (2024-25)

Number of Paper: 1
Total number of Periods: 240 (35 Minutes Each)
Time: 3 Hours
Max Marks: 80
No. Units No. of Marks
Periods
I Numbers, Quantification and Numerical 30 11
Applications
II Algebra 20 10
III Calculus 50 15
IV Probability Distributions 35 10
V Inferential Statistics 10 05
VI Index Numbers and Time-based data 30 06
VII Financial Mathematics 50 15
VIII Linear Programming 15 08
Total 240 80
Internal Assessment 20
 CLASS XII
Sl. No. Contents Learning Outcomes: Notes / Explanation
Students will be able to
UNIT-1 NUMBERS, QUANTIFICATION AND NUMERICAL APPLICATIONS
1.1 Modulo  Define modulus of an integer  Definition and meaning
Arithmetic  Apply arithmetic operations  Introduction to modulo
using modular arithmetic rules operator
 Modular addition and
subtraction
1.2 Congruence ● Define congruence modulo ● Definition and meaning
Modulo ● Apply the definition in various ● Solution using congruence
problems modulo
● Equivalence class
1.4 Alligation and ● Understand the rule of alligation ● Meaning and Application of
Mixture to produce a mixture at a given rule of alligation
price ● Mean price of a mixture
● Determine the mean price of a
mixture
● Apply rule of alligation
1.5 Numerical Solve real life problems mathematically
Problems
Boats and ● Distinguish between upstream ● Problems based on speed of
Streams and downstream stream and the speed of boat
(upstream and ● Express the problem in the form in still water
downstream) of an equation
Pipes and ● Determine the time taken by ● Calculation of the portion of
Cisterns two or more pipes to fill or the tank filled or drained by
empty the tank the pipe(s) in unit time
Races and ● Compare the performance of ● Calculation of the time
Games two players w.r.t. time, taken/ distance covered /
distance speed of each player
1.6 Numerical ● Describe the basic concepts of ● Comparison between two
Inequalities numerical inequalities statements/situations which
● Understand and write numerical can be compared numerically
inequalities ● Application of the techniques
of numerical solution of
algebraic inequations
UNIT-2 ALGEBRA
2.1 Matrices and ● Define matrix ● The entries, rows and
types of ● Identify different kinds of columns of matrices
matrices matrices ● Present a set of data in a
● Find the size / order of matrices matrix form
2.2 Equality of  Determine equality of two  Examples of transpose of
matrices, matrices matrix
Transpose of a  Write transpose of given matrix  A square matrix as a sum of
matrix,  Define symmetric and skew symmetric and skew
Symmetric and symmetric matrix symmetric matrix
Skew  Observe that diagonal
symmetric elements of skew symmetric
matrix matrices are always zero
2.3 Algebra of ● Perform operations like addition ● Addition and Subtraction of
Matrices & subtraction on matrices of matrices
same order ● Multiplication of matrices (It
● Perform multiplication of two can be shown to the students
matrices of appropriate order that Matrix multiplication is
● Perform multiplication of a similar to multiplication of two
scalar with matrix polynomials)
● Multiplication of a matrix with
a real number
2.4 Determinants ● Find determinant of a square ● Singular matrix, Non-singular
matrix matrix
● Use elementary properties of ● |AB|=|A||B|
determinants ● Simple problems to find
determinant value
2.5 Inverse of a  Define the inverse of a square  Inverse of a matrix using:
matrix matrix a) cofactors
 Apply properties of inverse of If A and B are invertible
matrices square matrices of same size,
i) (AB)-1=B -1A –1
ii) (A-1)-1 =A
iii) (AT)-1 = (A-1)T
2.6 Solving system  Solve the system of  Solution of system of
of simultaneous equations using simultaneous equations upto
simultaneous i) Cramer’s Rule three variables only
equations ii) Inverse of coefficient matrix (non- homogeneous
using matrix  Formulate real life problems equations)
method, into a system of simultaneous
Cramer’s rule linear equations and solve it
and using these methods

UNIT- 3 CALCULUS
Differentiation and its Applications
3.1 Higher Order  Determine second and higher  Simple problems based on
Derivatives order derivatives higher order derivatives
 Understand differentiation of  Differentiation of parametric
parametric functions and functions
implicit functions and implicit functions (upto
2nd order)
3.2 Application of  Determine the rate of change of  To find the rate of change of
Derivatives various quantities quantities such as area and
 Understand the gradient of volume with respect to time or
tangent and normal to a curve at its dimension
a given point  Gradient / Slope of tangent
 Write the equation of tangents and normal to the curve
and normal to a curve at a given  The equation of the tangent
point and normal to the curve
(simple problems only)
3.3 Marginal Cost  Define marginal cost and  Examples related to marginal
and Marginal marginal revenue cost, marginal revenue, etc.
Revenue using  Find marginal cost and marginal
derivatives revenue
3.4 Increasing  Determine whether a function is  Simple problems related to
/Decreasing increasing or decreasing increasing and decreasing
Functions  Determine the conditions for a behaviour of a function in the
function to be increasing or given interval
decreasing
3.5 Maxima and  Determine critical points of the  A point x= c is called the
Minima function critical point of f if
 Find the point(s) of local maxima f is defined at c and
and local minima and f ′ (c) =
corresponding local maximum 0 or f is not differentiable
and local minimum values at c
 Find the absolute maximum and  To find local maxima and local
absolute minimum value of a minima by:
function i) First Derivative Test
 Solve applied problems ii) Second Derivative Test
 Contextualized real life
problems

Integration and its Applications

3.6 Integration  Understand and determine  Integration as a reverse
indefinite integrals of simple process of differentiation
functions as anti-derivative  Vocabulary and Notations
related to Integration
3.7 Indefinite  Evaluate indefinite integrals of  Simple integrals based on
Integrals as simple algebraic functions by each method (non-
family of method of: trigonometric function)
curves i) substitution
ii) partial fraction
iii) by parts
3.8 Definite ● Define definite integral as area ● Evaluation of definite integrals
Integrals as under the curve using properties
area under the ● Understand fundamental
curve theorem of Integral calculus and
apply it to evaluate the definite
integral
● Apply properties of definite
integrals to solve the problems
3.9 Application of ● Identify the region representing Problems based on finding
Integration C.S. and P.S. graphically ● Total cost when Marginal Cost
● Apply the definite integral to find is given
consumer surplus-producer ● Total Revenue when Marginal
surplus Revenue is given
● Equilibrium price and
equilibrium quantity and hence
consumer and producer
surplus

Differential Equations and Modeling

3.10 Differential ● Recognize a differential ● Definition, order, degree and
Equations equation examples
● Find the order and degree of a
differential equation
3.11 Formulating ● Formulate differential equation ● Formation of differential
and Solving ● Verify the solution of differential equation by eliminating
Differential equation arbitrary constants
Equations ● Solve simple differential ● Solution of simple differential
equation equations (direct integration
only)
3.12 ● Define Growth and Decay Model
Application of ● Growth and Decay Model in
Differential● Apply the differential equations Biological sciences,
Equations to solve Growth and Decay Economics and business, etc.
Models
UNIT- 4 PROBABILITY DISTRIBUTIONS
4.1 Probability ● Understand the concept of  Definition and example of
Distribution Random Variables and its discrete and continuous
Probability Distributions random variable and their
● Find probability distribution of distribution
discrete random variable
4.2 Mathematical ● Apply arithmetic mean of  The expected value of discrete
Expectation frequency distribution to find the random variable as summation
expected value of a random of product of discrete random
variable variable by the probability of its
occurrence.
4.3 Variance ● Calculate the Variance and S.D.  Questions based on variance
of a random variable and standard deviation
4.4 Binomial ● Identify the Bernoulli Trials and  Characteristics of the binomial
Distribution apply Binomial Distribution distribution
● Evaluate Mean, Variance and  Binomial formula:
S.D of a binomial distribution P(r) = nCr pr qn-r
Where n = number of trials
P = probability of
success
q = probability of
failure
Mean =np
Variance = npq
Standard Deviation = √𝑛𝑝𝑞
4.5 Poison ● Understand the Conditions of  Characteristics of Poisson
Distribution Poisson Distribution Probability distribution
● Evaluate the Mean and Poisson formula:
Variance of Poisson distribution 𝜆𝑥 . 𝑒 −𝜆
P(x) = 𝑥!
 Mean = Variance = 𝜆

4.6 Normal ● Understand normal distribution  Characteristics of a normal

Distribution is a Continuous distribution probability distribution
● Evaluate value of Standard  Total area under the curve =
normal variate total probability = 1
● Area relationship between Mean
 Standard Normal Variate:
and Standard Deviation
𝑥− 𝜇
Z = 𝜎 where
x = value of the random variable
𝜇 = mean
𝜎 = S.D.
UNIT - 5 INFERENTIAL STATISTICS
5.1 Population and  Define Population and Sample  Population data from census,
Sample  Differentiate between population economic surveys and other
and sample contexts from practical life
 Define a representative sample  Examples of drawing more
from a population than one sample set from the
 Differentiate between a same population
representative and non-  Examples of representative
representative sample and non-representative
 Draw a representative sample sample
using simple random sampling  Unbiased and biased sampling
 Draw a representative sample  Problems based on random
using and systematic random sampling using simple random
sampling sampling and systematic
random sampling (sample size
less than 100)

5.2 Parameter and  Define Parameter with reference  Conceptual understanding of
Statistics and to Population Parameter and Statistics
Statistical  Define Statistics with reference  Examples of Parameter and
Interferences to Sample Statistic limited to Mean and
 Explain the relation between Standard deviation only
Parameter and Statistic  Examples to highlight
 Explain the limitation of Statistic limitations of generalizing
to generalize the estimation for results from sample to
population population
 Interpret the concept of  Only conceptual
Statistical Significance and understanding of Statistical
Statistical Inferences Significance/Statistical
 State Central Limit Theorem Inferences
 Explain the relation between  Only conceptual
Population-Sampling understanding of Sampling
Distribution-Sample Distribution through simulation
and graphs

5.3 t-Test (one ● Define a hypothesis ● Examples and non-examples

sample t-test ● Differentiate between Null and of Null and Alternate
and two Alternate hypothesis hypothesis (only non-
independent ● Define and calculate degree of directional alternate
groups t-test) freedom hypothesis)
● Test Null hypothesis and make ● Framing of Null and Alternate
inferences using t-test statistic hypothesis
for one group / two independent ● Testing a Null Hypothesis to
groups make Statistical Inferences for
small sample size
● (for small sample size: t- test
for one group and two
independent groups
● Use of t-table
UNIT – 6 INDEX NUMBERS AND TIME BASED DATA
6.4 Time Series ● Identify time series as ● Meaning and Definition
chronological data
6.5 Components of ● Distinguish between different ● Secular trend
Time Series components of time series ● Seasonal variation
● Cyclical variation
● Irregular variation
6.6 Time Series ● Solve practical problems based ● Fitting a straight line trend and
analysis for on statistical data and Interpret estimating the value
univariate data the result
6.7 Secular Trend ● Understand the long term ● The tendency of the variable to
tendency increase or decrease over a
long period of time
6.8 Methods of ● Demonstrate the techniques of ● Moving Average method
Measuring finding trend by different ● Method of Least Squares
trend methods
UNIT - 7 FINANCIAL MATHEMATICS
7.1 Perpetuity,  Explain the concept of  Meaning of Perpetuity and
Sinking Funds perpetuity and sinking fund Sinking Fund
 Calculate perpetuity  Real life examples of sinking
 Differentiate between sinking fund
fund and saving account  Advantages of Sinking Fund
 Sinking Fund vs. Savings
account
7.3 Calculation of  Explain the concept of EMI  Methods to calculate EMI:
EMI  Calculate EMI using various i) Flat-Rate Method
methods ii) Reducing-Balance Method
 Real life examples to calculate
EMI of various types of loans,
purchase of assets, etc.
7.4 Calculation of  Explain the concept of rate of  Formula for calculation of
Returns, return and nominal rate of Rate of Return, Nominal Rate
Nominal Rate return of Return
of Return  Calculate rate of return and
nominal rate of return
7.5 Compound  Understand the concept of  Meaning and use of
Annual Growth Compound Annual Growth Rate Compound Annual Growth
Rate  Differentiate between Rate
Compound Annual Growth Rate  Formula for Compound Annual
and Annual Growth Rate Growth Rate
 Calculate Compound Annual
Growth Rate
7.7 Linear method  Define the concept of linear  Meaning and formula for
of Depreciation method of Depreciation Linear Method of Depreciation
 Interpret cost, residual value  Advantages and
and useful life of an asset from disadvantages of Linear
the given information Method
 Calculate depreciation
UNIT - 8 LINEAR PROGRAMMING
8.1 Introduction ● Familiarize with terms related to ● Need for framing linear
and related Linear Programming Problem programming problem
terminology ● Definition of Decision Variable,
Constraints, Objective
function, Optimization and Non
Negative conditions
8.2 Mathematical ● Formulate Linear Programming ● Set the problem in terms of
formulation of Problem decision variables, identify the
Linear objective function, identify the
Programming set of problem constraints,
Problem express the problem in terms
of inequations
8.3 Different types ● Identify and formulate different ● Formulate various types of
of Linear types of LPP LPP’s like Manufacturing
Programming Problem, Diet Problem,
Problems Transportation Problem, etc.
8.4 Graphical ● Draw the Graph for a system of ● Corner Point Method for the
method of linear inequalities involving two Optimal solution of LPP
solution for variables and to find its solution ● Iso-cost/ Iso-profit Method
problems in graphically
two variables
8.5 Feasible and ● Identify feasible, infeasible, ● Definition and Examples to
Infeasible bounded and unbounded explain the terms
Regions regions
8.6 Feasible and ● Understand feasible and ● Problems based on
infeasible infeasible solutions optimization
solutions, ● Find optimal feasible solution ● Examples of finding the
optimal solutions by graphical method
feasible
solution

Practical: Use of spreadsheet

Graphs of an exponential function, demand and supply functions on Excel and study the nature
of function at various points, maxima/minima, Matrix operations using Excel

Suggested practical using the spreadsheet

i) Plot the graphs of functions on excel and study the graph to find out the point of
maxima/minima
ii) Probability and dice roll simulation
iii) Matrix multiplication and the inverse of a matrix
iv) Stock Market data sheet on excel
v) Collect the data on weather, price, inflation, and pollution analyze the data and make
meaningful inferences
vi) Collect data from newspapers on traffic, sports activities and market trends and use
excel to study future trends
List of Suggested projects (Class XI /XII)
i) Use of prime numbers in coding and decoding of messages
ii) Prime numbers and divisibility rules
iii) Logarithms for financial calculations such as interest, present value, future value,
profit/loss etc. with large values)
iv) The cardinality of a set and orders of infinity
v) Comparing sets of Natural numbers, rational numbers, real numbers and others
vi) Use of Venn diagram in solving practical problems
vii) Fibonacci sequence: Its' history and presence in nature
viii) Testing the validity of mathematical statements and framing truth tables
ix) Investigating Graphs of functions for their properties
x) Visit the census site of India
http://www.censusindia.gov.in/Census_Data_2001/Census_Data_Online/Languag
e/State ment3.htm Depict the information given there in a pictorial form
xi) Prepare a questionnaire to collect information about money spent by your friends
in a month on activities like travelling, movies, recharging of the mobiles, etc. and
draw interesting conclusions
xii) Check out the local newspaper and cut out examples of information depicted by
graphs. Draw your own conclusions from the graph and compare it with the
analysis given in the report
xiii) Analysis of population migration data – positive and negative influence on
urbanization
xiv) Each day newspaper tells us about the maximum temperature, minimum
temperature, and humidity. Collect the data for a period of 30 days and represent it
graphically. Compare it with the data available for the same time period for the
previous year
xv) Analysis of career graph of a cricketer (batting average for a batsman and bowling
average for a bowler). Conclude the best year of his career. It may be extended for
other players also – tennis, badminton, athlete
xvi) Vehicle registration data – correlating with pollution and the number of accidents
xvii) Visit a village near Delhi and collect data of various crops over the past few years
from the farmers. Also, collect data about temperature variation and rain over the
period for a particular crop. Try to find the effect of temperature and rain variations
on various crops
xviii) Choose any week of your ongoing semester. Collect data for the past 10 – 15
years for the amount of rainfall received in Delhi during that week. Predict the
amount of rainfall for the current year
xix) Weather prediction (prediction of monsoon from past data)
xx) Visit Kirana shops near your home and collect the data regarding the sales of
certain commodities over a month. Try to figure out the stock of a particular
commodity which should be in the store in order to maximize the profit
xxi) Stock price movement
xxii) Risk assessments by insurance firms from data
xxiii) Predicting stock market crash
xxiv) Predicting the outcome of an election – exit polls
xxv) Predicting mortality of infants
Assessment Plan
1. Overall Assessment of the course is out of 100 marks.
2. The assessment plan consists of an External Exam and Internal Assessment.
3. External Exam will be of 03 hours duration Pen/ Paper Test consisting of 80 marks.
4. The weightage of the Internal Assessment is 20 marks. Internal Assessment can be
a combination of activities spread throughout the semester/ academic year. Internal
Assessment activities include projects and excel based practical. Teachers can
choose activities from the suggested list of practical or they can plan activities of a
similar nature. For data-based practical, teachers are encouraged to use data from
local sources to make it more relevant for students.
5. Weightage for each area of internal assessment may be as under:

Sl. Area and Assessment Area Marks

No. Weightage allocated
1 Project work Project work and record 5
(10 marks) Year-end Presentation/ Viva of the Project 5
2 Practical work Performance of practical and record 5
(10 marks) Year-end test of any one practical 5
Total 20
 Business Studies
CLASS–XII (2024-25)

Theory: 80 Marks 3 Hours

Project: 20 Marks

Units Periods Marks

Part A Principles and Functions of Management
1. Nature and Significance of Management 12 16
2 Principles of Management 14
3 Business Environment 12
4 Planning 14 14
5 Organising 15
6 Staffing 16 20
7 Directing 15
8 Controlling 12
Total 110 50
Part B Business Finance and Marketing
9 Financial Management 20 15
10 Financial Markets 18
11 Marketing Management 30 15
12 Consumer Protection 12
Total 80 30

Part C Project Work (One) 30 20

Part A: Principles and Functions of Management

Unit 1: Nature and Significance of Management
Concept After going through this unit, the
student/ learner would be able to:
Management - concept, objectives, and • Understand the concept of
importance management.
• Explain the meaning of
‘Effectiveness and Efficiency.
• Discuss the objectives of
management.
• Describe the importance of
management.
Management as Science, Art and • Examine the nature of
Profession management as a science, art and
profession.
Levels of Management • Understand the role of top, middle
and lower levels of management
Management functions-planning, • Explain the functions of
organizing, staffing, directing and management
controlling
Coordination- concept and importance • Discuss the concept and
 characteristics of coordination.
• Explain the importance of
coordination.
Unit 2: Principles of Management
Principles of Management - concept and • Understand the concept of
significance principles of management.
• Explain the significance of
management principles.
Fayol’s principles of management • Discuss the principles of
management developed by Fayol.
Taylor’s Scientific management - principles • Explain the principles and
and techniques techniques of ‘Scientific
Management’.
• Compare the contributions of Fayol
and Taylor.
Unit 3: Business Environment
Business Environment- concept and • Understand the concept of
importance ‘Business Environment’.
• Describe the importance of
business environment
Dimensions of Business Environment - • Describe the various dimensions of
Economic, Social, Technological, Political ‘Business Environment’.
and Legal • Understand the concept of
demonetization
Demonetization - concept and features
Unit 4: Planning
Planning: Concept, importance and • Understand the concept of
limitation planning.
• Describe the importance of
planning.
• Understand the limitations of
planning.
Planning process • Describe the steps in the process
of planning.
Single use and Standing Plans. Objectives, • Develop an understanding of single
Strategy, Policy, Procedure, Method, Rule, use and standing plans
Budget and Programme • Describe objectives, policies,
strategy, procedure, method, rule,
budget and programme as types of
plans.

Unit 5: Organising

Organising: Concept and importance • Understand the concept of

organizing as a structure and as a
 process.
• Explain the importance of
organising.
Organising Process • Describe the steps in the process
of organizing
Structure of organisation- functional and • Describe functional and divisional
divisional concept. structures of organisation.
Formal and informal organization - concept • Explain the advantages,
disadvantages and suitability of
functional and divisional structure.
• Understand the concept of formal
and informal organisation.
• Discuss the advantages,
disadvantages of formal and
informal organisation.
Delegation: concept, elements and • Understand the concept of
importance delegation.
• Describe the elements of
delegation.
• Appreciate the importance of
Delegation.
Decentralization: concept and importance • Understand the concept of
decentralisation.
• Explain the importance of
decentralisation.
• Differentiate between delegation
and decentralisation.

Unit 6: Staffing

Staffing: Concept and importance of • Understand the concept of staffing.

staffing • Explain the importance of staffing
Staffing as a part of Human Resource • Understand the specialized duties
Management concept and activities performed by Human
Resource Management
Staffing process • Describe the steps in the process
of staffing
Recruitment process • Understand the meaning of
recruitment.
• Discuss the sources of recruitment.
• Explain the merits and demerits of
internal and external sources of
recruitment.
Selection – process • Understand the meaning of
selection.
• Describe the steps involved in the
process of selection.
Training and Development - Concept and • Understand the concept of training
importance, Methods of training - on the and development.
job and off the job - vestibule training, • Appreciate the importance of
apprenticeship training and internship training to the organisation and to
training the employees.
• Discuss the meaning of induction
training, vestibule training,
apprenticeship training and
internship training.
• Differentiate between training and
development.
• Discuss on the job and off the job
methods of training.

Unit 7: Directing

Directing: Concept and importance • Describe the concept of directing.

• Discuss the importance of directing
Elements of Directing • Describe the various elements of
directing
Motivation - concept, Maslow’s hierarchy of • Understand the concept of
needs, Financial and non-financial motivation.
incentives • Develop an understanding of
Maslow’s Hierarchy of needs.
• Discuss the various financial and
non-financial incentives.
Leadership - concept, styles - authoritative, • Understand the concept of
democratic and laissez faire leadership.
• Understand the various styles of
leadership.
Communication - concept, formal and • Understand the concept of
informal communication; barriers to communication
effective communication, how to overcome • Understand the elements of the
the barriers? communication process.
• Discuss the concept of formal and
informal communication.
• Discuss the various barriers to
effective communication.
• Suggest measures to overcome
barriers to communication.

Unit 8: Controlling

Controlling - Concept and importance • Understand the concept of

controlling.
• Explain the importance of
controlling.
Relationship between planning and • Describe the relationship between
controlling planning and controlling
Steps in process of control • Discuss the steps in the process of
controlling.
Part B: Business Finance and Marketing

Unit 9: Financial Management

Financial Management: Concept, role and • Understand the concept of financial

objectives management.
• Explain the role of financial
management in an organisation.
• Discuss the objectives of financial
management
Financial decisions: investment, financing • Discuss the three financial
and dividend - Meaning and factors decisions and the factors affecting
affecting them.
Financial Planning - concept and • Describe the concept of financial
importance planning and its objectives.
• Explain the importance of financial
planning.
Capital Structure – concept and factors • Understand the concept of capital
affecting capital structure structure.
• Describe the factors determining
the choice of an appropriate capital
structure of a company.
Fixed and Working Capital - Concept and • Understand the concept of fixed
factors affecting their requirements and working capital.
• Describe the factors determining
the requirements of fixed and
working capital.

Unit 10: Financial Markets

Financial Markets: Concept • Understand the concept of financial

market.
Money Market: Concept • Understand the concept of money
market.
Capital market and its types (primary and • Discuss the concept of capital
secondary) market.
• Explain primary and secondary
markets as types of capital market.
• Differentiate between capital
market and money market.
• Distinguish between primary and
secondary markets.
Stock Exchange - Functions and trading • Give the meaning of a stock
procedure exchange.
• Explain the functions of a stock
exchange.
• Discuss the trading procedure in a
stock exchange.
 • Give the meaning of depository
services and demat account as
used in the trading procedure of
securities.
Securities and Exchange Board of India • State the objectives of SEBI.
(SEBI) - objectives and functions • Explain the functions of SEBI.

Unit 11: Marketing

Marketing – Concept, functions and • Understand the concept of

philosophies marketing.
• Explain the features of marketing.
• Discuss the functions of marketing.
• Explain the marketing philosophies.
Marketing Mix – Concept and elements • Understand the concept of
marketing mix.
• Describe the elements of marketing
mix.
Product – branding, labelling and • Understand the concept of product
packaging – Concept as an element of marketing mix.
• Understand the concept of
branding, labelling and packaging.
Price - Concept, Factors determining price • Understand the concept of price as
an element of marketing mix.
• Describe the factors determining
price of a product.
Physical Distribution – concept, • Understand the concept of physical
components and channels of distribution distribution.
• Explain the components of physical
distribution.
• Describe the various channels of
distribution.
Promotion – Concept and elements; • Understand the concept of
Advertising, Personal Selling, Sales promotion as an element of
Promotion and Public Relations marketing mix.
• Describe the elements of promotion
mix.
• Understand the concept of
advertising.
• Understand the concept of sales
promotion.
• Discuss the concept of public
relations.

Unit 12: Consumer Protection

Consumer Protection: Concept and • Understand the concept of

importance consumer protection.
• Describe the importance of
 consumer protection.
• Discuss the scope of Consumer
Protection Act, 2019
The Consumer Protection Act, 2019: • Understand the concept of a
Source: consumer according to the
http://egazette.nic.in/WriteReadData/2019/210422.pdf Consumer Protection Act, 2019.
• Explain the consumer rights
Meaning of consumer • Understand the responsibilities of
Rights and responsibilities of consumers consumers
Who can file a complaint?
• Understand who can file a
Redressal machinery
complaint and against whom?
Remedies available
• Discuss the legal redressal
machinery under Consumer
Protection Act, 2019.
• Examine the remedies available to
the consumer under Consumer
Protection Act, 2019.
Consumer awareness - Role of consumer • Describe the role of consumer
organizations and Non-Governmental organizations and NGOs in
Organizations (NGOs) protecting consumers’ interests.

Unit 13: Project Work

24. Policies related to damaged/ returned goods
25. Any government facility available to the emporium
26. Warehousing facilities available / availed
27. Impact of tourism on the business of emporium
28. Additional facility offered to customers
29. Any Corporate Social Responsibility (CSR) assumed by the emporium
30. Contribution made by the emporium to its locality

ASSESSMENT

The marks will be allocated on the following heads.

1 Initiative, cooperativeness and participation 2 Mark

2 Creativity in presentation 2 Mark
3 Content, observation and research work 4 Marks
4 Analysis of situations 4 Marks
5 Viva 8 Marks
Total 20 Marks

CLASS XII: GUIDELINES FOR TEACHERS

Students are supposed to select one unit out of four and are required to make only
ONE project from the selected unit. (Consist of one project of 20 marks)

1. Help students to select any ONE Topic for the entire year.
2. The topic should be assigned after discussion with the students in the class and
should then be discussed at every stage of the submission of the project.

The teacher should play the role of a facilitator and should closely supervise the
process of project completion. The teachers must ensure that the project work
assigned to the students whether individually or in group are discussed at
different stages right from assignment to drafts review and finalization. Students
should be facilitated in terms of providing relevant materials or suggesting
websites, or obtaining required permissions from business houses, malls etc for
their project. The periods assigned to the Project Work should be suitably spaced
throughout the academic session. The teachers MUST ensure that the student
actually go through the rigors and enjoy the process of doing the project rather
than depending on any readymade material available outside.

3. The students must make a presentation of the project before the class.
4. The teachers must ensure that the student’s self-esteem and creativity is
enhanced and both the teacher and the student enjoy this process.
5. The teachers should feel pride in the fact that they have explored the different
dimensions of the project in an innovative way and their students have put in
genuine work.

I. Project One: Elements of Business Environment

The teachers should help the students in selecting any one element of the following:
1. Changes witnessed over the last few years on mode of packaging and its economic
impact. The teacher may guide the students to identify the following changes:
a) The changes in transportation of fruits and vegetables such as cardboard crates being
used in place of wooden crates, etc. Reasons for above changes.
b) Milk being supplied in glass bottles, later in plastic bags and now in tetra-pack and
through vending machines.
c) Plastic furniture [doors and stools] gaining preference over wooden furniture.
d) The origin of cardboard and the various stages of changes and growth.
e) Brown paper bags packing to recycled paper bags to plastic bags and cloth bags.
f) Re use of packaging [bottles, jars and tins] to attract customers for their products.
g) The concept of pyramid packaging for milk.
h) Cost being borne by the consumer/manufacturer.
i) Packaging used as means of advertisements.

2. The reasons behind changes in the following:

Coca – Cola and Fanta in the seventies to Thums up and Campa Cola in the eighties to
Pepsi and Coke in nineties.
The teacher may guide the students to the times when India sold Coca Cola and Fanta
which were being manufactured in India by the foreign companies.

The students may be asked to enquire about

a) Reasons of stopping the manufacturing of the above mentioned drinks in India THEN.
b) The introduction of Thums up and Campa cola range.
c) Re entry of Coke and introduction of Pepsi in the Indian market.
d) Factors responsible for the change.
e) Other linkages with the above.
f) Leading brands and the company having the highest market share.
g) Different local brands venturing in the Indian market.
h) The rating of the above brands in the market.
i) The survival and reasons of failure in competition with the international brands.
j) Other observations made by the students

The teacher may develop the following on the above lines

3. Changing role of the women in the past 25 years relating to joint families, nuclear
families, women as a bread earner of the family, changes in the requirement trend of
mixers, washing machines, micro wave and standard of living.
4. The changes in the pattern of import and export of different Products.
5. The trend in the changing interest rates and their effect on savings.
6. A study on child labour laws, its implementation and consequences.
7. The state of ‘anti plastic campaign,’ the law, its effects and implementation.
8. The laws of mining /setting up of industries, rules and regulations, licences required
for running that business.
9. Social factors affecting acceptance and rejection of an identified product. (Dish
washer, Atta maker, etc)
10. What has the effect of change in environment on the types of goods and services?
The students can take examples like:
a) Washing machines, micro waves, mixers and grinder.
b) Need for crèche, day care centre for young and old.
c) Ready to eat food, eating food outside, and tiffin centres.
11. Change in the man-machine ratio with technological advances resulting in change of
cost structure.
12. Effect of changes in technological environment on the behaviour of employee.

II. Project Two: Principles of Management

The students are required to visit any one of the following:
1. A departmental store.
2. An Industrial unit.
3. A fast food outlet.
4. Any other organisation approved by the teacher.
They are required to observe the application of the general Principles of management
advocated by Fayol.

Fayol’s principles
1. Division of work.
2. Unity of command.
3. Unity of direction.
4. Scalar chain
5. Espirit de corps
6. Fair remuneration to all.
7. Order.
8. Equity.
9. Discipline
10. Subordination of individual interest to general interest.
11. Initiative.
12. Centralisation and decentralisation.
13. Stability of tenure.
14. Authority and Responsibility

OR

They may enquire into the application of scientific management techniques by F.W.
Taylor in the unit visited.

Scientific techniques of management.

1. Functional foremanship.
2. Standardisation and simplification of work.
3. Method study.
4. Motion Study.
5. Time Study.
6. Fatigue Study
7. Differential piece rate plan.

Tips to teacher
(i) The teacher may organize this visit.
(ii) The teacher should facilitate the students to identify any unit of their choice and guide
them to identify the principles that are being followed.
(iii) Similarly they should guide the students to identify the techniques of scientific
management implemented in the organisation.
(iv) It may be done as a group activity.
(v) The observations could be on the basis of
The different stages of division of work resulting to specialisation.
Following instructions and accountability of subordinates to higher authorities.
Visibility of order and equity in the unit.
Balance of authority and responsibility.
Communication levels and pattern in the organisation.
Methods and techniques followed by the organisation for unity of direction and
coordination amongst all.
Methods of wage payments followed. The arrangements of fatigue study.
Derivation of time study.
Derivation and advantages of method study.
Organisational chart of functional foremanship.
Any other identified in the organisation
vi. It is advised that students should be motivated to pick up different areas of visit. As
presentations of different areas in the class would help in better understanding to the
other students.
vii. The students may be encouraged to develop worksheets. Teachers should help
students to prepare observation tools to be used for undertaking the project.
Examples; worksheets, questionnaire, interviews and organisational chart etc.

III. Project Three: Stock Exchange

The purpose of this project is to teach school students the values of investing and
utilising the stock market. This project also teaches important lessons about the
economy, mathematics and financial responsibility.

The basis of this project is to learn about the stock market while investing a specified
amount of fake money in certain stocks. Students then study the results and buy and sell
as they see fit.

This project will also guide the students and provide them with the supplies necessary to
successfully monitor stock market trends and will teach students how to calculate profit
and loss on stock.

The project work will enable the students to:

understand the topics like sources of business finance and capital market
understand the concepts used in stock exchange
inculcate the habit of watching business channels, reading business
journals/newspapers and seeking information from their elders.

The students are expected to:

a) Develop a brief report on History of Stock Exchanges in India. (your country)
b) Prepare a list of at least 25 companies listed on a Stock Exchange.
c) To make an imaginary portfolio totalling a sum of Rs. 50,000 equally in any of the 5
companies of their choice listed above over a period of twenty working days.

The students may be required to report the prices of the stocks on daily basis and
present it diagrammatically on the graph paper.
They will understand the weekly holidays and the holidays under the
Negotiable Instruments Act.
They will also come across with terms like closing prices, opening prices, etc.
 During this period of recording students are supposed to distinctively record
the daily and starting and closing prices of the week other days under the
negotiable instrument act so that they acquire knowledge about closing and
opening prices.
The students may conclude by identifying the causes in the fluctuations of
prices. Normally it would be related to the front page news of the a business
journal, for example,
Change of seasons.
Festivals.
Spread of epidemic.
Strikes and accidents
Natural and human disasters.
Political environment.
Lack of faith in the government policies.
Impact of changes in government policies for specific industry.
International events.
Contract and treaties at the international scene.
Relations with the neighbouring countries.
Crisis in developed countries, etc.

The students are expected to find the value of their investments and accordingly
rearrange their portfolio. The project work should cover the following aspects;
1. Graphical presentation of the share prices of different companies on different dates.
2. Change in market value of shares due to change of seasons, festivals, natural and
human disasters.
3. Change in market value of shares due to change in political environment/ policies of
various countries/crisis in developed countries or any other reasons
4. Identify the top ten companies out of the 25 selected on the basis of their market
value of shares.
It does not matter if they have made profits or losses.

IV. Project Four: Marketing

1. Adhesives 20. Cutlery
2. Air conditioners 21. Cycle
3. Baby diapers 22. DTH
4. Bathing Soap 23. Eraser
5. Bathroom cleaner 24. e-wash
6. Bike 25. Fairness cream
7. Blanket 26. Fans
8. Body Spray 27. Fruit candy
9. Bread 28. Furniture
10. Breakfast cereal 29. Hair Dye
11. Butter 30. Hair Oil
12. Camera 31. Infant dress
13. Car 32. Inverter
14. Cheese spreads 33. Jams
15. Chocolate 34. Jeans
16. Coffee 35. Jewellery
17. Cosmetology product 36. Kurti
18. Crayons 37. Ladies bag
19. Crockery 38. Ladies footwear
 39. Learning Toys 59. Sarees
40. Lipstick 60. Sauces/ Ketchup
41. Microwave oven 61. Shampoo
42. Mixers 62. Shaving cream
43. Mobile 63. Shoe polish
44. Moisturizer 64. Shoes
45. Music player 65. Squashes
46. Nail polish 66. Suitcase/ airbag
47. Newspaper 67. Sunglasses
48. Noodles 68. Tea
49. Pen 69. Tiffin Wallah
50. Pen drive 70. Toothpaste
51. Pencil 71. Wallet
52. Pickles 72. Washing detergent
53. Razor 73. Washing machine
54. Ready Soups 74. Washing powder
55. Refrigerator 75. Water bottle
56. RO system 76. Water storage tank
57. Roasted snacks 77. Wipes
58. Salt

Any more as suggested by the teacher.

The teacher must ensure that the identified product should not be items whose
consumption/use is discouraged by the society and government like alcohol
products/pan masala and tobacco products, etc.

Identify one product/service from the above which the students may like to
manufacture/provide [pre-assumption].

Now the students are required to make a project on the identified product/service
keeping in mind the following:
1. Why have they selected this product/service?
2. Find out ‘5’ competitive brands that exist in the market.
3. What permission and licences would be required to make the product?
4. What are your competitors Unique Selling Proposition.[U.S.P.]?
5. Does your product have any range give details?
6. What is the name of your product?
7. Enlist its features.
8. Draw the ‘Label’ of your product.
9. Draw a logo for your product.
10. Draft a tag line.
11. What is the selling price of your competitor’s product?
(i) Selling price to consumer
(ii) Selling price to retailer
(iii) Selling price to wholesaler

What is the profit margin in percentage to the

Manufacturer.
Wholesaler.
Retailer.
12. How will your product be packaged?
13. Which channel of distribution are you going to use? Give reasons for selection?
14. Decisions related to warehousing, state reasons.
15. What is going to be your selling price?
(i) To consumer
(ii) To retailer
(iii) To wholesaler
16. List 5 ways of promoting your product.
17. Any schemes for
(i) The wholesaler
(ii) The retailer
(iii) The consumer
18. What is going to be your ‘U.S.P?
19. What means of transport you will use and why?
20. Draft a social message for your label.
21. What cost effective techniques will you follow for your product.
22. What cost effective techniques will you follow for your promotion plan.
At this stage the students will realise the importance of the concept of marketing mix and
the necessary decision regarding the four P’s of marketing.
Product
Place
Price
Promotion

On the basis of the work done by the students the project report should include the
following:
1. Type of product /service identified and the (consumer/industries) process involve
there in.
2. Brand name and the product.
3. Range of the product.
4. Identification mark or logo.
5. Tagline.
6. Labeling and packaging.
7. Price of the product and basis of price fixation.
8. Selected channels of distribution and reasons thereof.
9. Decisions related to transportation and warehousing. State reasons.
10. Promotional techniques used and starting reasons for deciding the particular
technique.
11. Grading and standardization.

Presentation and Submission of Project Report

At the end of the stipulated term, each student will prepare and submit his/her project
report.

Following essentials are required to be fulfilled for its preparation and submission.
1. The total length of the project will be of 25 to 30 pages.
2. The project should be handwritten.
3. The project should be presented in a neat folder.
4. The project report should be developed in the following sequence-
Cover page should include the title of the Project, student information, school
and year.
 List of contents.
Acknowledgements and preface (acknowledging the institution, the places
visited and the persons who have helped).
Introduction.
Topic with suitable heading.
Planning and activities done during the project, if any.
Observations and findings of the visit.
Conclusions (summarized suggestions or findings, future scope of study).
Photographs (if any).
Appendix
Teacher’s observation.
Signatures of the teachers.
At the completion of the evaluation of the project, it should be punched in the
centre so that the report may not be reused but is available for reference only.
The project will be returned after evaluation. The school may keep the best
projects.

ASSESSMENT
Allocation of Marks = 20 Marks

The marks will be allocated under the following heads:

1 Initiative, cooperativeness and participation 2 Mark

2 Creativity in presentation 2 Mark
3 Content, observation and research work 4 Marks
4 Analysis of situations 4 Marks
5 Viva 8 Marks
Total 20 Marks
 Suggested Question Paper Design
Business Studies (Code No. 054)
Class XII (2024-25)
March 2025 Examination
Marks: 80 Duration: 3 hrs.

SN Typology of Questions Marks Percentage

Remembering and Understanding:
Exhibit memory of previously learned material by recalling facts,
terms, basic concepts, and answers.
1 Demonstrate understanding of facts and ideas by organizing, 44 55%
comparing, translating, interpreting, giving descriptions, and
stating main ideas

Applying: Solve problems to new situations by applying acquired

2 knowledge, facts, techniques and rules in a different way 19 23.75%

Analysing, Evaluating and Creating:

Examine and break information into parts by identifying motives or
causes. Make inferences and find evidence to support
generalizations.
Present and defend opinions by making judgments about
3 17 21.25%
information, validity of ideas, or quality of work based on a set of
criteria.
Compile information together in a different way by combining
elements in a new pattern or proposing alternative solutions.

Total 80 100%
 ECONOMICS
CLASS - XII (2024-25)
Theory: 80 Marks 3 Hours
Project: 20 Marks
Units Marks Periods
Part A Introductory Macroeconomics
National Income and Related Aggregates 10 30
Money and Banking 06 15
Determination of Income and Employment 12 30
Government Budget and the Economy 06 17
Balance of Payments 06 18
40

Part B Indian Economic Development

Development Experience (1947-90)
12 28
and Economic Reforms since 1991
Current Challenges facing Indian Economy 20 50
Development Experience of India – A Comparison with
08 12
Neighbours
Theory Paper (40+40 = 80 Marks) 40
200

Part C Project Work 20 20

Part A: Introductory Macroeconomics

Unit 1: National Income and Related Aggregates 30 Periods
What is Macroeconomics?
Basic concepts in macroeconomics: consumption goods, capital goods, final goods,
intermediate goods; stocks and flows; gross investment and depreciation.

Circular flow of income (two sector model); Methods of calculating National Income -
Value Added or Product method, Expenditure method, Income method.

Aggregates related to National Income:

Gross National Product (GNP), Net National Product (NNP), Gross Domestic Product
(GDP) and Net Domestic Product (NDP) - at market price, at factor cost; Real and
Nominal GDP
GDP Deflator, GDP and Welfare

6
Unit 2: Money and Banking 15 Periods
Money – meaning and functions, supply of money - Currency held by the public and
net demand deposits held by commercial banks.

Money creation by the commercial banking system.

Central bank and its functions (example of the Reserve Bank of India): Bank of issue,
Govt. Bank, Banker's Bank, Control of Credit through Bank Rate, Cash Reserve Ratio
(CRR), Statutory Liquidity Ratio (SLR), Repo Rate and Reverse Repo Rate, Open
Market Operations, Margin requirement.

Unit 3: Determination of Income and Employment 30 Periods

Aggregate demand and its components.
Propensity to consume and propensity to save (average and marginal).
Short-run equilibrium output; investment multiplier and its mechanism.
Meaning of full employment and involuntary unemployment.

Problems of excess demand and deficient demand; measures to correct them -

changes in government spending, taxes and money supply.

Unit 4: Government Budget and the Economy 17 Periods

Government budget - meaning, objectives and components.

Classification of receipts - revenue receipts and capital receipts;

Classification of expenditure – revenue expenditure and capital expenditure.
Balanced, Surplus and Deficit Budget – measures of government deficit.

Unit 5: Balance of Payments 18 Periods

Balance of payments account - meaning and components;
Balance of payments – Surplus and Deficit
Foreign exchange rate - meaning of fixed and flexible rates and managed floating.
Determination of exchange rate in a free market, Merits and demerits of flexible and
fixed exchange rate.
Managed Floating exchange rate system

7
Part B: Indian Economic Development
Unit 6: Development Experience (1947-90) and Economic Reforms since 1991:
28 Periods
A brief introduction of the state of Indian economy on the eve of independence.
Indian economic system and common goals of Five Year Plans.

Main features, problems and policies of agriculture (institutional aspects and new
agricultural strategy), industry (IPR 1956; SSI – role & importance) and foreign trade.

Economic Reforms since 1991:

Features and appraisals of liberalisation, globalisation and privatisation (LPG policy);
Concepts of demonetization and GST

Unit 7: Current challenges facing Indian Economy 60 Periods

Human Capital Formation: How people become resource; Role of human capital in
economic development; Growth of Education Sector in India
Rural development: Key issues - credit and marketing - role of cooperatives;
agricultural diversification; alternative farming - organic farming
Employment: Growth and changes in work force participation rate in formal and
informal sectors; problems and policies
Sustainable Economic Development: Meaning, Effects of Economic Development on
Resources and Environment, including global warming

Unit 8: Development Experience of India: 12 Periods

A comparison with neighbours
India and Pakistan
India and China
Issues: economic growth, population, sectoral development and other Human
Development Indicators
Part C: Project in Economics 20 Periods

Prescribed Books:
1. Statistics for Economics, NCERT
2. Indian Economic Development, NCERT
3. Introductory Microeconomics, NCERT
4. Macroeconomics, NCERT
5. Supplementary Reading Material in Economics, CBSE
Note: The above publications are also available in Hindi Medium.

8
 Suggested Question Paper Design
Economics (Code No. 030)
Class XII (2024-25)
March 2025 Examination

Marks: 80 Duration: 3 hrs.

SN Typology of Questions Marks Percentage

Remembering and Understanding:
Exhibit memory of previously learned material by recalling
facts, terms, basic concepts, and answers.
1 44 55%
Demonstrate understanding of facts and ideas by
organizing, comparing, translating, interpreting, giving
descriptions, and stating main ideas
Applying: Solve problems to new situations by applying
2 acquired knowledge, facts, techniques and rules in a 18 22.5%
different way.
Analysing, Evaluating and Creating:
Examine and break information into parts by identifying
motives or causes. Make inferences and find evidence to
support generalizations.
Present and defend opinions by making judgments about
3 information, validity of ideas, or quality of work based on a 18 22.5%
set of criteria.
Compile information together in a different way by
combining elements in a new pattern or proposing
alternative solutions.

Total 80 100%

9
 Guidelines for Project Work in Economics (Class XI and XII)
The objectives of the project work are to enable learners to:
• probe deeper into theoretical concepts learnt in classes XI and XII
• analyse and evaluate real world economic scenarios using theoretical constructs and
arguments
• demonstrate the learning of economic theory
• follow up aspects of economics in which learners have interest
• develop the communication skills to argue logically
The expectations of the project work are that:
• learners will complete only ONE project in each academic session
• project should be of 3,500-4,000 words (excluding diagrams & graphs), preferably
hand-written
• it will be an independent, self-directed piece of study
Role of the teacher:
The teacher plays a critical role in developing thinking skills of the learners. A teacher should:
• help each learner select the topic based on recently published extracts from the news
media, government policies, RBI bulletin, NITI Aayog reports, IMF/World Bank reports etc.,
after detailed discussions and deliberations of the topic
• play the role of a facilitator and supervisor to monitor the project work of the learner
through periodic discussions
• guide the research work in terms of sources for the relevant data
• educate learner about plagiarism and the importance of quoting the source of the
information to ensure authenticity of research work
• prepare the learner for the presentation of the project work
• arrange a presentation of the project file
Scope of the project:
Learners may work upon the following lines as a suggested flow chart:
Choose a title/topic

Collection of the research material/data

Organization of material/data

Present material/data

Analysing the material/data for conclusion

Draw the relevant conclusion

Presentation of the Project Work

10
Expected Checklist:
• Introduction of topic/title
• Identifying the causes, consequences and/or remedies
• Various stakeholders and effect on each of them
• Advantages and disadvantages of situations or issues identified
• Short-term and long-term implications of economic strategies suggested in the course of
research
• Validity, reliability, appropriateness and relevance of data used for research work and
for presentation in the project file
• Presentation and writing that is succinct and coherent in project file
• Citation of the materials referred to, in the file in footnotes, resources section,
bibliography etc.

Mode of presentation/submission of the Project:

At the end of the stipulated term, each learner will present the research work in the Project File
to the External and Internal examiner. The questions should be asked from the Research
Work/ Project File of the learner. The Internal Examiner should ensure that the study
submitted by the learner is his/her own original work. In case of any doubt, authenticity
should be checked and verified.

Marking Scheme:
Marks are suggested to be given as –
S. No. Heading Marks Allotted
1. Relevance of the topic 3
2. Knowledge Content/Research Work 6
3. Presentation Technique 3
4. Viva-voce 8
Total 20 Marks
Suggestive List of Projects:
Class XI
• Effect on PPC due to various government • Invisible Hand (Adam Smith)
policies
• Opportunity Cost as an Economic Tool • Effect of Price Change on a Substitute Good
(taking real life situations) (taking prices from real life visiting local
market)
• Effect on Equilibrium Prices in Local Market • Effect of Price Change on a Complementary
(taking real life situation or recent news) Good (taking prices from real life visiting
local market)
• Solar Energy, a Cost-Effective Comparison • Bumper Production- Boon or Bane for the
with Conventional Energy Sources Farmer
• Any other newspaper article and its • Any other topic
evaluation on basis of economic principles

11
 Class XII
• Micro and Small Scale Industries • Food Supply Channel in India
• Contemporary Employment situation in India • Disinvestment policy of the government
• Goods and Services Tax Act and its Impact • Health Expenditure (of any state)
on GDP
• Human Development Index • Inclusive Growth Strategy
• Self-help group • Trends in Credit availability in India
• Monetary Policy Committee and its functions • Role of RBI in Control of Credit
• Government Budget & its Components • Trends in budgetary condition of India
• Exchange Rate determination – Methods and • Currency War – reasons and repercussions
Techniques
• Livestock – Backbone of Rural India • Alternate fuel – types and importance
• Sarva Shiksha Abhiyan – Cost Ratio Benefits • Golden Quadrilateral- Cost ratio benefit
• Minimum Support Prices • Relation between Stock Price Index and
Economic Health of a Nation
• Waste Management in India – Need of the • Minimum Wage Rate – Approach and
hour Application
• Digital India- Step towards the future • Rain Water Harvesting – A solution to water
crisis
• Vertical Farming – An alternate way • Silk Route- Revival of the past
• Make in India – The way ahead • Bumper Production- Boon or Bane for the
farmer
• Rise of Concrete Jungle- Trend Analysis • Organic Farming – Back to the Nature
• Aatmanirbhar Bharat • e-Rupee (e- ₹)
• Sri Lanka’s Economic Crisis • Sustainable Development Goals (SDG’s)
• Environmental Crisis • Comparative Study of Economies
(Maximum three economies)
• New Education Policy (NEP) 2020: A • G-20: Inclusive and Action Oriented
Promise for a New Education System
• Amrit Kaal: Empowered and Inclusive • Cashless Economy
Economy
• Any other newspaper article and its • Any other topic
evaluation on basis of economic principles

12
 Informatics Practices (2024-25)
CLASS XII Code No. 065

1. Prerequisite: Informatics Practices – Class XI

2. Learning Outcomes

At the end of this course, students will be able to:

● Create Series, Data frames and apply various operations.
● Visualize data using relevant graphs.
● Design SQL queries using aggregate functions.
● Import/Export data between SQL database and Pandas.
● Learn terminology related to networking and internet.
● Identify internet security issues and configure browser settings.
● Understand the impact of technology on society including gender and
disability issues.

3. Distribution of Marks and Periods

Unit Periods Periods Total

Unit Name Marks
No Theory Practical Period
Data Handling using Pandas
1 25 25 25 50
and Data Visualization
2 Database Query using SQL 25 20 17 37
Introduction to Computer
3 10 12 - 12
Networks
4 Societal Impacts 10 14 - 14
Project - - 7 7
Practical 30 - - -
Total 100 71 49 120

4. Unit Wise syllabus

Unit 1: Data Handling using Pandas -I

Introduction to Python libraries- Pandas, Matplotlib.

Data structures in Pandas - Series and Data Frames.
Series: Creation of Series from – ndarray, dictionary, scalar value; mathematical
operations; Head and Tail functions; Selection, Indexing and Slicing.

Data Frames: creation - from dictionary of Series, list of dictionaries, Text/CSV files;
display; iteration; Operations on rows and columns: add, select, delete, rename;
Head and Tail functions; Indexing using Labels, Boolean Indexing;

Importing/Exporting Data between CSV files and Data Frames.

 Data Visualization
Purpose of plotting; drawing and saving following types of plots using Matplotlib –
line plot, bar graph, histogram

Customizing plots: adding label, title, and legend in plots.

Unit 2: Database Query using SQL

Revision of database concepts and SQL commands covered in class XI

Math functions: POWER (), ROUND (), MOD ().

Text functions: UCASE ()/ UPPER (), LCASE ()/ LOWER (), MID ()/ SUBSTRING ()
/SUBSTR (), LENGTH (), LEFT (), RIGHT (), INSTR (), LTRIM (), RTRIM (), TRIM
().

Date Functions: NOW (), DATE (), MONTH (), MONTHNAME (), YEAR (), DAY (),
DAYNAME ().

Aggregate Functions: MAX (), MIN (), AVG (), SUM (), COUNT (); using COUNT (*).

Querying and manipulating data using Group by, Having, Order by.

Working with two tables using equi-join

Unit 3: Introduction to Computer Networks

Introduction to networks, Types of network: PAN, LAN, MAN, WAN.
Network Devices: modem, hub, switch, repeater, router, gateway
Network Topologies: Star, Bus, Tree, Mesh.
Introduction to Internet, URL, W W W, and its applications- Web, email, Chat, VoIP.

Website: Introduction, difference between a website and webpage, static vs dynamic

web page, web server and hosting of a website.

Web Browsers: Introduction, commonly used browsers, browser settings, add-ons

and plug-ins, cookies.

Unit 4: Societal Impacts

Digital footprint, net and communication etiquettes, data protection, intellectual
property rights (IPR), plagiarism, licensing and copyright, free and open source
software (FOSS), cybercrime and cyber laws, hacking, phishing, cyber bullying,
overview of Indian IT Act.

E-waste: hazards and management.

Awareness about health concerns related to the usage of technology.

 Project Work
The aim of the class project is to create tangible and useful IT application. The
learner may identify a real-world problem by exploring the environment. e.g.
Students can visit shops/business places, communities or other organizations in
their localities and enquire about the functioning of the organization, and how data
are generated, stored, and managed.

The learner can take data stored in csv or database file and analyze using Python
libraries and generate appropriate charts to visualize.

Learners can use Python libraries of their choice to develop software for their school
or any other social good.

Learners should be sensitized to avoid plagiarism and violation of copyright issues

while working on projects. Teachers should take necessary measures for this. Any
resources (data, image etc.) used in the project must be suitably referenced.
The project can be done individually or in groups of 2 to 3 students. The project
should be started by students at least 6 months before the submission deadline.

Practical Marks Distribution

S. No. Unit Name Marks

1 Programs using Pandas and Matplotlib 8

2 SQL Queries 7

Practical file (minimum of 15 programs based on Pandas, 4 based

3 5
on Matplotlib and 15 SQL queries must be included)

4 Project Work (using concepts learned in class XI and XII) 5

5 Viva-Voce 5

TOTAL 30

5. Suggested Practical List

5.1 Data Handling
1. Create a panda’s series from a dictionary of values and a ndarray
2. Given a Series, print all the elements that are above the 75th percentile.
 3. Create a Data Frame quarterly sales where each row contains the item category,
item name, and expenditure. Group the rows by the category and print the total
expenditure per category.
4. Create a data frame for examination result and display row labels, column labels
data types of each column and the dimensions
5. Filter out rows based on different criteria such as duplicate rows.
6. Importing and exporting data between pandas and CSV file

5.2 Visualization
1. Given the school result data, analyses the performance of the students on different
parameters, e.g subject wise or class wise.
2. For the Data frames created above, analyze, and plot appropriate charts with title
and legend.
3. Take data of your interest from an open source (e.g. data.gov.in), aggregate and
summarize it. Then plot it using different plotting functions of the Matplotlib library.
5.3 Data Management
1. Create a student table with the student id, name, and marks as attributes where the
student id is the primary key.
2. Insert the details of a new student in the above table.
3. Delete the details of a student in the above table.
4. Use the select command to get the details of the students with marks more than 80.
5. Find the min, max, sum, and average of the marks in a student marks table.
6. Find the total number of customers from each country in the table (customer ID,
customer Name, country) using group by.
7. Write a SQL query to order the (student ID, marks) table in descending order of the
marks.