AHSEC HS 2nd Year Syllabus 2026 Entrepreneurship Development

Assam Higher Secondary Education Council (AHSEC)

2nd Year Syllabus

ENTREPRENEURSHIP DEVELOPMENT
SYLLABUS FOR SECONDARY COURSE
CLASS XII
One Paper Time : Three Hours Marks 100
Unitwise Distribution of Marks and Periods :
Unit No. Title Marks
Periods
Theory Practical Theory Practical
Unit-1 Importance and launching of an enterprise 20 - 40 -
Unit-2 Project implementation 20 - 35 -
Unit-3 Managing Enterprise 20 - 35 -
Unit-4 Review of Govt. Policies and Act 10 - 30 -
70 30 140 50

Unitwise Distribution of Course contents :

UNIT-1 : IMPORTANCE AND LAUNCHING OF AN ENTERPRISE 20
 SME sector and its role in economic development.
 Enterprise and its classification.
 Identification of the project.
 Enterprise planning & business module formulation.
 Preparation of detail project report (DPR).
UNIT-2 : PROJECT IMPLEMENTATION : 20
 Sources of assistance available :
(i) Promotional
(ii) Financial
(iii) Technical
(iv) Marketing
 Market strategy
 Project funding
 Input on resource mobilization.
 Registration, licensing and other legal formalities.
UNIT-3 : MANAGING ENTERPRISE 20
 Management : Concept & process
 Financial management :
(i) Term finance
(ii) Short term finance
(iii) Cost of production & pricing
 Marketing management :
(i) Channel of distribution
(ii) Sales promotion technique
(iii) Product mix
 Human resource management.
 Operational management.
 Record & Account management.
 Taxation (Income tax/ VAT, CST, Excise duty etc.)
UNIT-4 REVIEW OF GOVERNMENT POLITICS AND ACT : 10
 Industrial policies (since liberalization, 1991).
 MSME Act 2006
EVALUATION : 30
 Internal Assessment : (Practical) Preparation of individual bankable project report, Case
Study on successful as well as unsuccessful entrepreneur, industrial profile, performance of
local SME, marketing strategies of consumer durable etc.
 External Assessment : (Theory) Written examination on the content of UNIT-1 to 4.
Marks of each UNIT should not be allocated so as to evaluate the total course as a whole.
NOTE TO THE TEACHERS :
ROLE OF TEACHER’S & EDUCATIONAL INSTITUTE
Teachers have to play the role of change agents. Their roles are more of Facilitator rather normal
teacher. The role of Trained Teacher will be very important in implementing Entrepreneurship subject
in their respective institutes. As it is known fact that trained teacher in the field of entrepreneurship
are very limited, it is imperative that educational institutions provide training on Entrepreneurship to selected
teachers by way of their participation in Teachers’ Training Programme (TTP)/ Faculty Development
Programme (FDP) on Entrepreneurship as mentioned. This apart, at least one member (teacher) must
be trained in a longer duration Entrepreneur Trainer-Motivators’ Programme. Subsequently, these teachers

may opt for further training in specialized areas of Entrepreneurship such as Business Opportunity Guidance
(BOG). Project Identification Formulation and Appraisal (PIFA), Marketing as well as Financial management
etc.
In order to create an environment within the educational institution for promoting entrepreneurship
among the students, the following initiatives are envisaged :
Teachers will be required to be out of the classroom for establishing institutional networking and
contacts required for getting external support.
High level of involvement of teachers is an aspect in developing Entrepreneurship among the students.
This is in turn, calls for putting in additional hours of effect of the part of the teachers apart from
normal working hours.
There is a need to establish a strong network among various organizations and agencies involved in
finance, infrastructure and technology infusion & upgradation etc. Such support system agencies are to be
taken into confidence while implementing ED activities in the educational institution.
Establishing contacts with entrepreneurs and industry associations would be beneficial while organizing
industrial visit, getting information on various products and also in placing the students in the industrial units for
the preparation of project reports.
A strong follow-up and monitoring mechanism is to be set up by the teachers. This will require a
different type of approach through the Alumni Association since the students in science and technology stream
are at the national level.
A series of seminars, workshop, symposium and popular talk can be organized based on the needs of
the students who have just established or on the verge of establishing their enterprises. These short duration
activities can cover recent management techniques : expert procedures, patent, rules etc.
CREATING ENTREPRENEURSHIPAWARENESS
This is the path-breaking stage as it aims at making the students look at Entrepreneurship as on effective
alternative to a ‘White-collar job’. The following activities could be taken up for creating awareness about
entrepreneurship among the XII year students so that from very initial stage, they can focus their attention on
the option of setting up their own enterprises.
Creative Corner : A prominent place of the institution may be allotted to display information about
product, success stories of ‘high achievers’ and salient features of an Entrepreneurship Development Programme.
Forming an Entrepreneurship Forum : Those students, who are interested in Entrepreneurship, can
club-together and form a forum with the support from the faculty of the institutions. The forum can organize on
a continuous basis activities such as i) inviting achievers and successful entrepreneurs to talk to the students, ii)
elocution & essay compactions, iii) exhibitions on new products/ process and iv) video films on success
stories, products/ process, etc.
Trade Fair Visit : Interested students can be taken to trade fairs to collect information on industrial
products of their interest.
Seminars : One day seminars on ‘I can do it’ can be organized on business opportunities based on
available resources & skills and how these can be utilized in establishing business ventures.
Institutional Visit : Students visit to financial institutions, promotional organizations, industry associa-
tions, research institutions and banks would help them in collecting information on availability of finance,
technology, raw-materials and export potentials.
Establishment of a Commercial Activities Centre : The educational institutions can take up the
initiative to establish a ‘Commercial Activities Centre’(CAC) within the institution. Such a centre may include
a stationery shop, canteen etc. to be run by the students or the members of Entrepreneurship forum. The main
objective of the CAC is to provide students ‘hand-on-experience’ of managing a commercial activity. Later
on, the Centre can extend its role by providing market opportunities for the products designed and produced
by the students. This will promote not only new initiatives among the students but also experimental learning in

Entrepreneurship.
Recommended Books:
UNIT 1: IMPORTANCE AND LAUNCHING OF AN ENTERPRISE
 SME sector and its role in 1. https://msme.gov.in/know-about-msme
economic development. 2. Business Studies Textbook, Class:XI, NCERT,
Chapter 9 (MSME and Business Entrepreneurship),
Pg.199 to 206., Edition: Reprint 2025-26
 Enterprise and its classification. Entrepreneurship Textbook, Class: XII, CBSE Board,
UNIT-2(Entrepreneurial Planning) Pg No.29 to Pg
No. 60
 Identification of the project. Entrepreneurship Textbook, Class: XII, CBSE,
 Enterprise planning & business module UNIT-2(Entrepreneurial Planning) ,Pg.61 to Pg.. 83
formulation.
 Preparation of detail project The Dynamics of Entrepreneurial Development and
report(DPR). Management, Author: Vasant Desai, Himalayan
Publishing House, Chapter: 21, Edition: 2014
(Annexure)
UNIT 2: PROJECT IMPLEMENTATION
 Sources of assistance available: Business Studies Textbook, Class XII, NCERT,
(i) Promotional Chapter-9( Financial Management),Chapter 10(
(ii) Financial Marketing), Edition: Reprint 2025-26
(iii) Technical
(iv) Marketing
 Market strategy Business Studies, Class XII, NCERT, Chapter 10(
Marketing), Edition: Reprint 2025-26
 Project funding Entrepreneurship, Class: XII, CBSE,Unit –
 Input on resource mobilization 6(Resource Mobilization), Pg 226 to Pg 243
 Registration, licensing and other legal Included in Enterprise and its classification of
formalities UNIT 1
UNIT 3: MANAGING ENTERPRISE
 Management: Concept & process Business Studies Textbook, Class XII, NCERT,
Chapter No:1 ( Management)
 Financial management: Business Studies Textbook, Class XI , NCERT,
(i) Term finance Chapter 8 ( Sources of Business Finance), Edition:
(ii) Short term finance Reprint 2025-26
(Classification and only meaning of each source)
(iii) Cost of production & pricing
 Marketing management: Business Studies Textbook, Class XII, NCERT,
(i) Channel of distribution Chapter 10( Marketing), Edition: Reprint 2025-26
(ii) Sales promotion technique
(iii) Product mix
 Human resource management Business Studies Textbook, Class XII, NCERT,
Chapter 6( Staffing), Edition: Reprint 2025-26
 Operational management. https://www.investopedia.com/terms/o/operations-
management.asp
 Record & Account management. 1. https://www.indeed.com/hire/c/info/account-
management-definition
2. https://uk.indeed.com/career-advice/career-
development/records-management
 Taxation (Income tax/VAT , CST , Included in Enterprise and its classification of
Excise duty etc.) UNIT 1
UNIT 4: REVIEW OF GOVERNMENT POLICIES AND ACTS
 Industrial policies (since https://egyankosh.ac.in/
liberalization,1991). ( a brief overview)

 MSME Act 2006 https://egyankosh.ac.in/
( a brief overview)

Annexure:

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