AHSEC Class 12 Business Studies Syllabus 2026 -[HS 2nd Year Business Studies Syllabus]

[HS 2nd Year Business Studies Syllabus 2026, Assam Board Class 12 Business Studies Exam Pattern & Syllabus]

In this post, you will get the latest AHSEC Class 12 Business Studies syllabus for the 2026 final examination. This syllabus includes all updated units, project work guidelines, and marks distribution as per ASSEB/AHSEC norms.

🧾 PART – A: Principles and Functions of Management

Unit 1: Nature and Significance of Management (Marks: 06)

❖Concept, objectives and importance of Management
❖ Management as Science, Art and Profession
❖ Levels of Management
❖ Functions – Planning, Organising, Staffing, Directing and Controlling
❖ Coordination – Concept and importance

Unit 2: Principles of Management (Marks: 06)

❖ Concept and significance of Principles of Management
❖ Fayol’s Principles of Management
❖ Taylor’s Scientific Management – Principles and Techniques

Unit 3: Business Environment (Marks: 06)

❖ Concept and importance of Business Environment
❖ Dimensions – Economic, Social, Technological, Political and Legal
❖ Economic Environment in India
❖ Demonetisation – Concept and features

Unit 4: Planning (Marks: 06)

❖ Concept, importance, features and limitations
❖ Planning process
❖ Single-use and Standing Plans – Objective, Strategy, Policy, Procedure, Method, Rule, Budget and Programme

Unit 5: Organising (Marks: 08)

❖ Concept and importance
❖ Organising process
❖ Structure – Functional and Divisional
❖ Formal and Informal Organisation – Concept
❖ Delegation – Concept, elements and importance
❖ Decentralisation – Concept and importance

Unit 6: Staffing (Marks: 06)

❖ Concept and importance of staffing
❖ Staffing as part of Human Resource Management
❖ Staffing process
❖ Recruitment – Process and sources
❖ Selection – Process
❖ Training and Development – Concept, importance and methods:
➤ On-the-job and Off-the-job
➤ Vestibule training, Apprenticeship training, Internship training

Unit 7: Directing (Marks: 08)

❖ Concept and importance
❖ Elements of directing
❖ Motivation – Concept, Maslow’s hierarchy of needs, financial and non-financial incentives
❖ Leadership – Concept and styles (Authoritative, Democratic, Laissez-faire)
❖ Communication – Concept, formal & informal, barriers and overcoming barriers

Unit 8: Controlling (Marks: 06)

❖Concept, importance and limitations
❖Relationship between planning and controlling
❖Steps in control process

🧾 PART – B: Business Finance and Marketing

Unit 9: (a) Financial Management (Marks: 06)

❖Concept, role and objectives of financial management
❖Financial decisions – Investment, Financing, Dividend (meaning and factors)
❖Financial planning – Concept and importance
❖Capital structure – Concept and influencing factors
❖Fixed and Working Capital – Concept and influencing factors

(b) Financial Markets (Marks: 08)

❖ Concept of financial market
❖ Money Market – Meaning
❖ Capital Market – Types: Primary and Secondary
❖ Stock Exchange – Functions and trading procedure
❖ SEBI – Objectives and functions

Unit 10: Marketing (Marks: 08)

❖ Meaning, functions and philosophies of marketing
❖ Marketing Mix – Concept and elements
❖ Product – Branding, labelling and packaging
❖ Price – Concept and determining factors
❖ Physical distribution – Concept, components and channels
❖ Promotion – Concept and elements: Advertising, Personal selling, Sales promotion, Publicity

Unit 11: Consumer Protection (Marks: 06)

❖ Concept and importance of consumer protection
❖ Consumer Protection Act, 2019:
➤ Meaning of consumer
➤ Rights and responsibilities
➤ Who can file a complaint
➤ Redressal machinery and remedies
❖ Consumer awareness – Role of consumer organisations and NGOs

Project Work – 20 Marks

Project Components: 

❖ Project Report Preparation – 12 Marks
❖ Viva Voce – 08 Marks

📌 Suggested Topics

❖ Study on product branding/advertising
❖ Role of social media in advertising
❖ Environment-related business practices
❖ Application of management principles in real-life organisations
❖ Visit to SHG units – study production, finance and marketing
❖ Agricultural marketing and middlemen
❖ Staffing pattern in different organisations
❖ Business plan for a small enterprise
❖ Recruitment sources in an organisation
❖ Online stock trading and awareness

📑Format of the Project Report

❖Cover Page: Title, Student Name, Roll No, Year, Institution, Guide
❖ Acknowledgement
❖ Declaration by student
❖ Certificate from Head of Institution
❖ Contents/Index
❖ Main Report Content
❖ References/Bibliography

📥 You can also download this syllabus as a PDF from the link below:
👉 Download AHSEC Class 12 Business Studies Syllabus 2026 – PDF

📌 Final Words

Make sure to follow the unit-wise marks distribution and keep an eye on important chapters like Nature and Significance of Management, Marketing, and Financial Markets – these often carry conceptual and practical questions in board exams.

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