AHSEC HS 2nd Year Syllabus 2026 Business Studies

Assam Higher Secondary Education Council (AHSEC)

2nd Year Syllabus

BUSINESS STUDIES
REVISED SYLLABUS FOR HIGHER SECONDARY SECOND YEAR COURSE.
W.E.F. SESSION: 2023-24

Theory: 80 marks Time: Three Hours.
Project: 20 Marks
Unit wise Distribution of Marks & Periods:
Units Topics Marks Periods
Part-A Principles and Function of Management
Unit-1 Nature and Significance of Management 06 15
Unit-2 Principles of Management 06 15
Unit-3 Business Environment 06 15
Unit-4 Planning 06 15
Unit-5 Organising 08 15
Unit-6 Staffing 06 15
Unit-7 Directing 08 15
Unit-8 Controlling 06 10
Part-B Business Finance and Marketing
Unit-9 (a) Financial Management 06 15
(b) Financial Markets 08 15
Unit-10 Marketing Management 08 15
Unit-11 Consumer Protection 06 10
Total (Theory) 80
Part-C PROJECT WORK 20 20
Total (Theory +Project) 100 190

Unit wise Distribution of Course Contents:-
Part-A: Principles and Functions of Management.

Unit-1: Nature and Significance of Management: Marks: 06
 Management- concept, objectives and importance.
 Management as Science, Art and Profession.
 Levels of Management.
 Management Functions- planning, organising, staffing, directing and controlling.
 Co-ordination- Concept and importance.
Unit-2: Principles of Management: Marks-06
 Principles of Management- Concept and significance.
 Fayol’s Principles of Management.
 Taylor’s Scientific Management- Principles and Techniques.
Unit-3: Business Environment: Marks-06
 Business Environment- Concept and importance.
 Dimensions of Business Environment- Economic, Social, Technological, Political and Legal.
 Economic Environment in India.
 Demonetization- 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 of Organisation –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 a part of Human Resource Management Concept.
 Staffing process.
 Recruitment Process and Sources.
 Selection Process.
 Training and Development- Concept and importance, Methods of Training- On the job and
off the job-Vestibule training, Apprenticeship training and 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, styles, authoritative democratic and laissez faire.
 Communication- Concept, formal and informal communication, barriers of effective
communication, how to overcome the barriers.
Unit-8: Controlling: Marks-06
 Controlling-Concept, Importance and Limitations.
 Relationship between planning and controlling.
 Steps in process in control.

Part-B: Business Finance and Marketing.
Unit-9: (a) Financial Management: Marks-06
 Concept, role and objectives of Financial Management.
 Financial Decisions- Investment, Financing and Dividend- meaning and factors affecting.
 Financial Planning- Concept and Importance.
 Capital Structure- Concept and factors affecting Capital Structure.
 Fixed and Working Capital- Concept and factors affecting their requirements.
(b) Financial Markets: Marks-08
 Financial Market- Concept.
 Money Market- Meaning.
 Capital Market and its types (primary and secondary).
 Stock Exchange- Functions and trading procedure.
 Securities and Exchange Board of India (SEBI) – Objectives and Functions.
Unit-10: Marketing: Marks-08
 Marketing- Meaning, functions and philosophies.
 Marketing Mix- Concept and elements.
 Product- Branding, Labelling and Packaging-Concept.
 Price- Concept, Factors determining price.
 Physical distribution- Concept, Components and Channels of distribution.
 Promotion-Concept and elements, Advertising, Personal selling, Sales promotion and
publicity.
Unit-11: Consumer Protection: Marks-06
 Concept and importance of consumer protection.
 The Consumer Protection Act 2019- Meaning of Consumer, Rights and Responsibilities of
Consumers, Who can file a complaint. Redressal machinery, remedies available.
 Consumer awareness- Role of consumer organisation and Non Govt. Organisations (NGOs).

BUSINESS STUDIES
PROJECT WORK FOR HIGHER SECONDARY SECOND YEAR COURSE.

Project Work - 20 Marks.
 Project Preparation 12 Marks
 Project VIVA VOCE 08Marks

Format for Project Work of the subject Business Studies (H.S. Second Year)
Cover Page:-
1. Title of the Project.
2. Information of the student
(Name, Roll No, Registration No, Year)
3. Name of the Supervisor/Guide.
4. Name of the Institution.
5. Year.

Second Page: - Acknowledgement.

Third Page: - Declaration by the students.

Forth Page: - Certificate from Head of the Institution/Department.

Fifth Page: - Contents/Index.
Main text of the project
References /Bibliography.

The project work for H.S. Second Year students may include topics like:

1. (i) Study on product branding/advertisement.
(ii) Internet/Social media as an advertisement media.
2. Environment related.
3. Visit to SHG units; Collect information on production, finance and marketing etc.
4. Study on application of principles of management in organisation.
5. Visit to dairy units and collection of information on production, processing, marketing,
distribution as applicable.
6. Agricultural marketing in rural areas and role of middlemen.
7. Study on staffing pattern of organisation involved in services/manufacturing/educational
institution/government departments.
8. Preparation of a plan in starting of a business enterprise.
9. Study on sources of recruitment by an organisation.
10. Online trading in stock markets.

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