ISC Class 12 Question Paper 2025 Commerce

T2045890

COMMERCE
Maximum Marks: 80
Time Allotted: Three Hours
Reading Time: Additional Fifieen Minutes

Instructions to Candidates
1. You are allowed an additional fifteen minutes for only reading the
question paper.
2. You must NOT start writing during reading time.
3. This question paper has 7 printed pages and one blank page.
4. There are thirteen questions in the paper. All questions are compulsory.
5. This paper is divided into three sections: A, B and C.
6. Section A has sixteen subparts which are very short answer questions.
Each question carries 1 mark.
7. While attempting Multiple Choice Questions in Section A, you are
required to writeonly ONE option as the answer.
8 Section Bhas eight questions which are short answer questions.
Each question carries 4 marks.
9. Section C has four questions which are long answer questions.
Each question carries 8 marks.
10. Internal choices have been provided in two questions in Section B and in
one question in Section C.
11. The intended marks for questions are given in brackets [ ].

Instruction to Supervising Examiner
1 Kindly read aloud the Instructions given above to all the candidates
present in the examination hall.

1225-857 Turn Over
© Copyright reserved.

SECTION A - 16 MARKS

Question 1
[1]
(i) In recent years, the street vendors have begun to accept UPI as a mode of
payment. The feature of business environment indicated here is:
(a) inter-relatedness

(b) relativity
(c) diversity
(d) dynamism
(i) With reference to dimensions of business environment, select the odd one out [1]
from the following.
(a) Suppliers of raw materials
(b) Changes in technology
(c) Competition with other companies
(d) Change in consumer preferences
(ii) In 2021, Arun Singhal, the CEO of India's food regulator, FSSAI said,
"Consumers should be aware of the food that they are consuming and that
can be ensured through labelling.... From November onwards, disclosures
about (sodium, sugar and fat) per serving will be mandatory."
(Source(edited) :htps://m.economictimes.com)
Which consumer rights are being protected by the new regulations of FSSAI?

(P) Right to Information
() Right to Be Heard

(R) Right to Safety
(S) Right to Seek Redressal
(a) Only (P) and (Q)
(b) Only (Q) and (R)
(c) Only (P) and (R)
(d) Only (R) and (S)
(iv) Paryavaran Ltd. focuses on sustainable development by following a [1]
'zero waste policy'.
Which internal factor of micro environment is referred to here?
(a) Mission and objectives
(b) Human resources
(c) Power structure

(d) Customer focus

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(v) Which element of directing is shown below? [1]

(Source: www.googleimages. com)
(a) Leadership
(b) Motivation
(c) Supervision
(d) Communication

(vi) Identify the organisation and the type of structure shown below. [1]
President

R&D Manager Finance Manager Marketing Manager

Accounts
Design Sales

Purchase
Development Customer
Service
Testing
(a) Informal organisation and Divisional structure
(b) Informal organisation and Functional structure
(c) Formal organisation and Divisional structure
(d) Formal organisation and Functional structure
(vii) Given below are two statements marked Assertion and Reason. Read the [1]
statements carefully and choose the correct option.
Assertion: Marketing aims to earn profit through customer satisfaction.
Reason: Marketing begins before production of goods and ends with sale.
(a) Both Assertion and Reason are true and Reason is the correct
explanation for Assertion.
(b) Both Assertion and Reason are true but Reason is not the corTect
explanation for Assertion.
(c) Assertion is true and Reason is false.
(d) Both Assertion and Reason are false.

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(viii) Study the relation between the first and the second words given below and
fill in the fourth word on that basis.
(a) Universal validity : Science : Creativity : [1]
(b) Positive process: Recruitment :: Negative process: [1|

(ix) State whether the following are True or False.
(a) Asa facilitating function of marketing, packaging helps to protect the [1]
product.
(b) According to Henri Fayol, the principle of harmony not discord [1]
states that there should be healthy cooperation between employees
and the employer.
(x) The data given below shows that the capital structure of ABC Ltd. is [1]
geared,
ABC Ltd.
DEBT EQUITY
60% 40%

(xi) The profit of KritiLtd. is 90,000 for the current financial year. Study the [1]
data of KritiLtd. given below and answer the question that follows.
Security Yield
Interest on Debenture 710,000
Dividend on Preference shares 10,000
Dividend on Equity shares 30,000
and equity shareholders will have a share in 40,000.
(xii) Identify the document shown in the image below. [1]
NAG ndia
ENo DO M MY Y Y Y
T No. 05612
MAHENDRASINGIINAURYA
oN DEMAD PAY OR ORDER

RUPEES o*ONE CRORE ANDTWENTYFIVE LAKH
RUPEES OMYBse4o
"1,25,00,000.00-*
OI DO094sSe09 K. NEJMAW &. No: (te01 NM /VALUE RECEMED

StATE BAOFNOW

DD NUMBER S6386 00000 2000: D00569 6

(Source(edited): Quora.com)
(xiii) Pizzas &Shakes, a famous fast-food chain, has been facing stagnant demand. [1]
Toovercome this, the management decides to offer discounted meals during
the forthcoming festival season.
Which element of promotion mix has been used by Pizzas & Shakes?
(xiv) Management is required in all types of organisations and at all levels. [1]
Which characteristic of management is highlighted in this statement?

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SECTION B-32 MARKS
Question 2 (4|
As a Finance Manager, outline any four factors you would consider while
determining working capital needs of the organisation.

Question 3 (4|
Food and grocery delivery company, Swiggy announced a programme before its
Initial Public Offering (IPO). This programme allows employees to buy a portion of
their company stock option for a combined total of up to $65 million.
(Source (edited): https://www.business-standard.com)
ldentify and explain the financial incentive given to the employees.

Question 4 (4]
Siddhi works in a private company. One of her main responsibilities is to develop
the company's goals and strategies.
What managerial level is Siddhi employed at? Name three more responsibilities that
she needs to fulfil at this level.

Question 5
() When employees are specialised in their tasks, their efficiency increases [2)
resulting in an increased output. Name and briefly explain the principle given
by Henri Fayol that supports the above statement.
(ii) Some employees strive to fulfil their individual goals rather than achieving [2]
the objectives of the organisation.
Which principle of Henri Fayol can be applied to change the mindset of such
employees? Briefly explain this principle.

Question 6 [4]

() Rajan has a smallsize business. He aims to increase his market share by 25%
in the next three years.
Specify the type of plan chosen by Rajan. Illustrate any three of its features.
OR
(ii) In an organisation, there exists a network of social relationships among
employees of different departments.
Identify the type of organisation referred to here. State any three of its merits.

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Question 7
Voy are the Manager at keya rrv.. [4)
La. rou have to select a
for the company. Chartered Accountant
Evnlain the next jour steps in the Selection
receiving the application blank. Procedure that vou will follow after

Question 8
14]
Annie purchased a car for ?lcrore from ashowroom on May 7,
days, she noticed that its speedometer was not 2023. Within few
giving accurate results.
Which consumer forum can Annie approach to file a
remedies that the consumer forum can provide to Annie.complaint? Suggest any three

Question 9 [4]
1) What is product mix? Explain any three elements of product mix.
OR
(ii) Highlight the importance of Marketing by giving any four reasons.

SECTION C- 32 MARKS
Question 10
(i) Name and explain the technique used by a business organisation to diagnose [5]
and analyse its micro and macro environment.
(ii) Discuss how Coordination is embedded in Planning,Organising and Staffing [3]
functions of management.

Question 11
(i) Ramanpreet is a cautious investor who wants to invest 1,00,000 for ten years [5]
in a debt security offered by a company.
Which debt security should Ramanpreet invest in? Explain any four of its
features.

(ii) Differentiate between Credit card and Debit card on any three bases [3|
OR

(i) A company's decision to retain profits for reinvestmnent rather than distribute [5]
them as dividends can prove to be a double-edged sword for the company.
Justify this statement by discussing any three merits and any two demerits of
retained earnings.
(ii) Write a short note on Digital Banking. (3]

6
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Question 12
(i) Several factors influence the price of a product. Explain any five of these [5]
factors.
(ii) Explain any three features of a service which is offered for sale. (3]

Question 13
Read the passage given below and answer the questions that follow.
XYZ Company had planned to increase its profit margin by 30% in the current
financial year. But it could not achieve the set target in the first quarter of the year
due to cases of theft by employees. The Board of Directors formulated a policy of
"zero tolerance' for theft. To prevent such cases, it was decided to install CCTV
cameras in the rooms where the expensive products were stored.
The team of Senior Managers communicated the same to all the employees of the
organisation. The decisions were implemented and instructions were given to
the concerned departments to impose a penalty if an employee was found guilty.
The Human Resourcedepartment incorporated the same in the employee handbook.
(i) Explain any two steps of Controlling highlighted in the above case. [2]
(i) With reference to the above case, mention any two objectives of [2]
Communication.

(ii) Provide any four points to highlight the importance of Controlling. 14]

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