CBSE Class 12 Sample Paper 2026 Solution for Retail

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CBSE | DEPARTMENT OF SKILL EDUCATION
RETAIL (SUBJECT CODE: 801)
MARKING SCHEME FOR CLASS XII (SESSION 2025-2026)
Max. Time: 3 Hours Max. Marks: 60
General Instructions:
1. Please read the instructions carefully.
2. This Question Paper consists of 24 questions in two sections – Section A &
Section B.
3. Section A has Objective type questions whereas Section B contains Subjective type
questions.
4. Out of the given (6 + 18 =) 24 questions, a candidate has to answer (6 + 11 =) 17
questions in the allotted (maximum) time of 3 hours.
5. All questions of a particular section must be attempted in the correct order.
6. SECTION A - OBJECTIVE TYPE QUESTIONS (30 MARKS):
i. This section has 06 questions.
ii. There is no negative marking.
iii. Do as per the instructions given.
iv. Marks allotted are mentioned against each question/part.
7. SECTION B – SUBJECTIVE TYPE QUESTIONS (30 MARKS):
i. This section contains 18 questions.
ii. A candidate has to do 11 questions.
iii. Do as per the instructions given.
iv. Marks allotted are mentioned against each question/part.
SECTION A: OBJECTIVE TYPE QUESTIONS
Source
Material Unit/ Page
(NCERT/PS Cha p. no. of
Q. No. QUESTION SCIVE/ Marks
No. source
CBSE material
Study
Material)
Q. 1 Answer any 4 out of the given 6 questions on Employability Skills (1 x 4 = 4
marks)
i. B. Running EMPLOYABI U-1 Pg-1 1
LITY SKILLS
BOOK
(CBSE)
ii. A. A Cluster A: Suspicious EMPLOYABI U-2 Pg-34 1
LITY SKILLS
BOOK
(CBSE)
iii. A. Borderline EMPLOYABI U-2 Pg-38 1
LITY SKILLS
BOOK
(CBSE)
iv. B. Column Number EMPLOYABI U-3 Pg-41 1
LITY SKILLS
BOOK
(CBSE)

1

v. D. To work towards one’s goals EMPLOYABI U-4 Pg-93 1
LITY SKILLS
BOOK
(CBSE)
vi. C. Compressed Natural Gas EMPLOYABI U-5 Pg-115 1
LITY SKILLS
BOOK
(CBSE)
Q. 2 Answer any 5 out of the given 7 questions (1 x 5 = 5 marks)
i A. Supervisor CBSE U-1 Pg.-46 1
SUPPORT
MATERIAL
ii Point of Sale CBSE U-1 Pg.-65 1
SUPPORT
MATERIAL
iii D. Maximize re-distribution costs. CBSE U-1 Pg.-91 1
SUPPORT
MATERIAL
iv C. Consistent, high-quality products CBSE U-1 Pg.-73 1
SUPPORT
MATERIAL
v C. First and Last CBSE U-1 Pg-181 1
SUPPORT
MATERIAL
vi The point where product and CBSE U-1 Pg-48 1
props/signage and background come SUPPORT
together. MATERIAL
vii Keeping displays neat and well stocked CBSE U-1 Pg.-58 1
SUPPORT
MATERIAL
Q. 3 Answer any 6 out of the given 7 questions (1 x 6 = 6 marks)
i. A. E- Commerce CBSE U-2 Pg-105 1
SUPPORT
MATERIAL
ii. B. Business to Consumer CBSE U-2 Pg.-142 1
SUPPORT
MATERIAL
iii. B. Enterprise Resource Planning CBSE U-2 Pg.-140 1
SUPPORT
MATERIAL
iv. The full form of ICT is Information and CBSE U-2 Pg.-109 1
Communications Technology. SUPPORT
MATERIAL
v. D. Alpha numeric characters and special CBSE U-2 Pg-145 1
characters. SUPPORT
MATERIAL
vi. C. Cash Drawer CBSE U-3 Pg-186 1
SUPPORT
MATERIAL
vii. D. Printer CBSE U-3 Pg.-184 1
SUPPORT
MATERIAL

2

Q. 4 Answer any 5 out of the given 6 questions (1 x 5 = 5 marks)
i. A. Assets and Liabilities CBSE U-4 Pg.-173 1
SUPPORT
MATERIAL
ii. B. Historical in nature CBSE U-4 Pg.-119 1
SUPPORT
MATERIAL
iii. C. Accounting CBSE U-4 Pg-110 1
SUPPORT
MATERIAL
iv. A. Debit what comes in, Credit what goes CBSE U-4 Pg.-114 1
out SUPPORT
MATERIAL
v. A. Convention of consistency CBSE U-4 Pg.-118 1
SUPPORT
MATERIAL
vi A. The going concern concept CBSE U-4 Pg-116 1
SUPPORT
MATERIAL
Q. 5 Answer any 5 out of the given 6 questions (1 x 5 = 5 marks)
i. A. Inventory CBSE U-5 Pg-186 1
SUPPORT
MATERIAL
ii. C. Uncertainties CBSE U-5 Pg-186 1
SUPPORT
MATERIAL
iii. A. Point of Sale Method CBSE U-5 Pg-187 1
SUPPORT
MATERIAL
iv. Stock out means running out of an CBSE U-5 Pg-188 1
inventory. SUPPORT
MATERIAL
v. Fixture Map CBSE U-5 Pg-193 1
SUPPORT
MATERIAL
vi. D. Accurate Count CBSE U-5 Pg-194 1
SUPPORT
MATERIAL
Q. 6 Answer any 5 out of the given 6 questions (1 x 5 = 5 marks)
i. C. Barcode Scanner CBSE U-3 Pg-183 1
SUPPORT
MATERIAL
ii. A. All Accounts CBSE U-4 Pg-125 1
SUPPORT
MATERIAL
iii. Virtual Call Centre Technology CBSE U-2 Pg-130 1
SUPPORT
MATERIAL
iv. A- Selling CBSE U-3 Pg-181 1
SUPPORT
MATERIAL
v. A. Reliability CBSE U-3 Pg-181 1
SUPPORT
MATERIAL
vi. D. Laser Beam CBSE U-3 Pg.-185 1
SUPPORT
MATERIAL

3

SECTION B: SUBJECTIVE TYPE QUESTIONS
Source
Material Unit Page
(NCERT/PS / Cha no. of
Q. No. QUESTION SCIVE/ p. source Marks
CBSE No. materia
Study l
Material)
Answer any 3 out of the given 5 questions on Employability Skills in 20 – 30 words
each
(2 x 3 = 6 marks)
Q. 7 Active listening is an art, which comprises EMPLOYABI U-1 Pg-55 2
both a desire to comprehend, as well as, LITY SKILLS
offer support and empathy to the speaker. BOOK
(CBSE)
Q. 8 (Any Two) EMPLOYABI U-1 Pg-66 2
Talk to someone. Most often, it helps to LITY SKILLS U-2
share your feelings. BOOK
Build confidence in your ability to handle (CBSE)
difficult situations.
Engage in hobbies, such as music,
dance and painting. These have a
therapeutic effect. Stay
positive by choosing words like
‘challenges ‘instead of ‘problems’.
Q. 9 A row is an arrangement of cells in a EMPLOYABI U-3 Pg-182 2
horizontal (sleeping) manner. LITY SKILLS
BOOK
A column is an arrangement of cells in a
(CBSE)
vertical (standing) manner.

Q. 10 (Any Two) EMPLOYABI U-3 Pg-188 2
Increase the efficiency of energy and raw LITY SKILLS U-5
material. BOOK
Reduce greenhouse gas emissions. (CBSE)
Control waste and pollution.
Protect and restore ecosystems.
Support adaptation to the effects of
climate change.

Q. 11 People who take up entrepreneurship in EMPLOYABI U-4 Pg-83 2
the field of Information Technology (IT) LITY SKILLS
are called IT entrepreneurs. Information BOOK
Technology Entrepreneurship program is (CBSE)
designed to create a structured and
vibrant environment for young, aspiring
entrepreneurs who are bold enough to set
up their own information
technology
company.
Answer any 3 out of the given 5 questions in 20 – 30 words each (2 x 3 = 6 marks)

4

Q. 12 New old stock" (sometimes abbreviated CBSE U-5 Pg-188 2
NOS) is a term used in business to refer SUPPORT
to merchandise being offered for sale MATERIAL
that was manufactured long ago but that
has never been used. Such merchandise
may not be produced anymore, and the
new old stock may represent the only
market source of a particular item at the
present
time.

Q. 13 By integrating swipe card readers, the job CBSE U-4 Pg-107 2
of cashier becomes much more easy. SUPPORT
Card payments get captured directly MATERIAL
without manual entry and ensures
accuracy.
Q. 14 The following four strategies highlight CBSE U-1 Pg-66 2
some of the most significant ways SUPPORT
retailers can become a more meaningful MATERIAL
part of their customers‟ lives:
1. Deliver on the Brand Promise.
2. Embrace Cross-Channel Retailing.
3. Renew Focus on the In-store
Shopping Experience.
Q. 15 There are two broad categories of CBSE U-3 Pg-182 2
POS systems: SUPPORT
1. The hardware and software combination MATERIAL
2. The target business segment of
the POS system.
Q. 16 Importance of POS Marketing CBSE U-3 Pg-188 2
Point-of-sale marketing generates new SUPPORT
product awareness, trial and ultimately MATERIAL
purchase. While most shoppers purchase
an item they found on the shelf, offers,
discounts and samples near the point-of-
purchase often lead to shoppers
switching brands.
Answer any 2 out of the given 3 questions in 30– 50 words each (3 x 2 = 6 marks)
Q. 17 The Role of Information and CBSE U-2 Pg-100 3
Communication Technologies (ICTs): - SUPPORT
MATERIAL
 It can help the companies adapt
quickly to the new standards of
sustainability.
 Rapid growth in retail
activities and increasing
consumer base.
 The Internet has allowed
companies to outsource activities
and services to more cost-
effective locations or access new
clients in foreign markets.
 ICT is a key enabler for
sustainability.

5

Q. 18 Advantages of e-retailing for Retailers CBSE U-2 Pg.-106 3
 Location is unimportant. SUPPORT
 Size does not matter. MATERIAL
 Saves on the wages and premises
costs.
 Reach a larger audience.
 Higher disposable income
profile than average.
 Accepts orders 24-hours a day.
 More opportunities for
 CRM and micro-marketing.
 Cross and up-selling.
Q. 19 The back office server is the brain. The CBSE U-3 Pg-182 3
back office server is essentially the main SUPPORT
computer where pertinent company MATERIAL
information, such as prices and sales
reports, are programed and stored.
This component also acts as the main
information source for the network if
multiple units are in use throughout the
establishment.

Answer any 3 out of the given 5 questions in 50– 80 words each (4 x 3 = 12 marks)
Q. 20 Raman will work on the following: - CBSE U-1 Pg-53 4
Effective Use of End Display: The SUPPORT
displays at the end of each gondola run, MATERIAL
called feature ends or end caps, are
highly effective. As a rule, a feature end
will sell merchandise at least twice as well
as the same display in another location.
The effectiveness, however, depends on:
The display’s attractiveness.
The merchandise’s seasonal nature.
Location in the store.
Relationship to surrounding merchandise.
Price.
How well it has been advertised or
promoted. Ease of accessibility.

Some basic tips: Don’t crowd change
often
feature promoted or seasonal items and
keep them neat and clean.

6

Q. 21 Step 1: Scanning the Products When you CBSE U-3 Pg-185 4
go to the last destination in a retail store, SUPPORT
the final action is making payments to MATERIAL
what you have purchased. Bar code
scanner uses a laser beam to read the
information coded in the bar code.

Step 2: Receiving Payments Merchants
use point-of-sale (POS) systems to take
customer payments by credit card1/debit
card or cash. Payments are collected
immediately in a store that uses a POS
system to run the payment.

Step 3: Printing the Bill POS equipment
can print copies of the sale for the
customer and the merchant. Exchanges
and refunds also can be run through the
system, and the bill can be printed when a
merchant has a printer attached to the
system.

Step 4: Cash Drawer Merchants running
POS systems usually attach a cash
drawer to the system to hold the credit
card receipt. POS systems also tie in cash
payments through the same program and
open the cash draw when each
transaction is completed. And the
transaction is complete! Isn’t that so
simple and in a logical sequence.
Q. 22 Objectives of Accounting The following are CBSE U-4 111 4
the main objectives of accounting: SUPPORT
MATERIAL
1. To maintain the records of a business:
The main objective of accounting is to
maintain the records of an organization in
a systematic manner.

2. This is known as Book-keeping. To
ascertain Profit or Loss: The profit earned
or Loss incurred during a specific period
(usually for a period of one year) can be
calculated from the accounting
books.

7

3. To ascertain Financial Position: By
preparing financial statements like Profit
and Loss account and Balance sheet the
financial position can be ascertained
easily. From these statements it is
possible to know the profit or loss and the
assets owned by the firm and liabilities of
the firm.

4. To communicate financial information:
Accounting is called the language of
business. It communicates the financial
information to various interested parties.
Q. 23 Rules of Double Entry CBSE U-4 Pg-114 4
1. Personal Account: Debit the receiver SUPPORT
of benefit Credit the giver of benefit. MATERIAL
2. Real Account Nominal Account: Debit
what comes in Credit what goes out.
3. Nominal Account: Debit the expenses
and losses Credit the incomes and
gains.

Steps in Application of Rules:
1. Find out which are the two
effects/accounts affected in the
transaction.
2. Find out to which class above
accounts belong to (Personal, Nominal,
Real).
3. Apply the respective rules and decide
which account is to be debited and which
account is to
be credited.
Q. 24 FIFO Method CBSE U-4 Pg-114 4
SUPPORT U-5 Pg-188
FIFO METHOD - First- In, First Out MATERIAL
A company that operates on the FIFO
principle has a policy of displaying and
selling old stock before selling newly
acquired stock. Such policies make sense
when a business sells fresh food or items
that may go out of fashion.
Grocery stores, for example, often own
refrigerated cases that make it easy to
stock items from the back, pushing older
products forward where shoppers are
more likely to see and buy them. By
rotating stock in this way, it's more likely
that there will be less inventory waste;
food is more likely to be purchased
before it goes bad.

8

Study Materials
Notes

Model Papers Class 6 Notes

Sample Papers Class 7 Notes
Half Yearly Sample Papers Class 8 Notes

Class 9 Notes
Important Resources
Class 10 Notes
Periodic Table
Class 11 Notes
Writing Skills / Formats

Maps of India / World Class 12 Notes

Books and Solutions

NCERT Books
NCERT Book Solutions
HC Verma Chapter Wise Solutions
RD Sharma Solutions
CGBSE Solutions