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CBSE Class 12 Commerce Entrepreneurship Allotment of Marks

CBSE Class 12 Commerce Entrepreneurship Allotment of Marks

CBSE Class 12 Commerce Entrepreneurship Allotment of Marks

CBSE Class 12 Commerce Entrepreneurship Allotment of Marks : Development of school curriculum is a dynamic process responsive to the society and reflecting the needs and aspiration of its learners. Fast changing society deserves changes in educational curriculum particularly to establish relevance to emerging socio-economic environment; to ensure equity of opportunity and participation and finally promoting concern for excellence. In this context the course on entrepreneurship aims at instilling and stimulating human urge for excellence by realizing individual potential for generating and putting to use the inputs, relevant to social prosperity and thereby ensure decent means of living for every individual.

CBSE Class 12 Commerce Entrepreneurship Allotment of Marks


  • Acquiring Entrepreneurial spirit and resourcefulness
  • Familiarization with various uses of human resource for earning dignified means of living
  • Understanding the concept and process of entrepreneurship – its contribution in and role in the growth and development of individual and the nation
  • Acquiring entrepreneurial quality, competency and motivation
  • Learning the process and skills of creation and management of entrepreneurial venture

CBSE Class 12 Commerce Entrepreneurship Allotment of Marks

S. No.Unit Periods Marks
1.Entrepreneurial Opportunities 40 30
2.Plentrepreneurial Planning 40
3.Enterprise Marketing4020
4.Enterprise Growth Strategies 20
5.Business Arithmetic4020
6.Resource Mobilization20
Project Work4030

CBSE Class 12 Commerce Entrepreneurship Allotment of Marks

THEORY                                                                                                                                                                   Total Marks: 70  

Unit 1: Entrepreneurial Opportunities                                                                                                                40 Periods

Contents Learning Outcomes
  • Sensing Entrepreneural Opportunities
  • Environment Scanning
  • Problem Identification
  • Spotting Trends  
  • Creativity and Innovation
  • Selecting the Right Opportunity
After going through this unit, the student/ learner would be able to:

  • Understand the concept and elements of business opportunity
  • Understand the process involved in sensing opportunities
  • Give the meaning of environment scanning  
  • To understand the need to seen the environment
  • Enlist the various forces affecting business environment
  • Understand the different fields of ideas
  • Enlist the various sources of idea fields
  • Understand the process of transformation of ideas into opportunities
  • Explain the meaning of trend spotting
  • Understand the concept of opportunity assessment
  • Explain the meaning of trend spotting
  • Identify the different ways of spotting trends
  • Differentiate the process of creativity and innovation

Unit 2: Plentrepreneurial Planning                                                                                                                            40 Periods

Contents Learning Outcomes
  • Forms of Business Entitites – Sole proprietorship, Joint Stock Company, etc.
  • Business Plan
  • Organisational plan
  • Operational plan and production plan
  • Financial plan
  • Marketing Plan
  • Human Resource Planning
  • Creating the Plan
  • Formalities for starting a business
After going through this unit, the student/ learner would be able to:

  • Understand the concept of entrepreneurial planning
  • Understand the forms of business enterprise
  • Distinguish among the various forms of Business enterprise
  • Explain the concept of Business plan
  • Appreciate the importance of a Business Plan
  • Describe the various components of Business plan
  • Differentiate among the various components of Business plan


Contents Learning Outcomes
  • Goals of Business; Goal Setting. SMART Goals
  • Marketing and Sales strategy
  • Branding – Business name, logo, tag line
  • Promotion strategy
  • Negotiations – Importance and methods
  • Customer Relations
  • Employee and Vendor Management
  • Business Failure – Reasons
After going through this unit, the student/ learner would be able to:

  • Understand the goal setting and SMART goals
  • Enlist the various marketing strategies used in a firm
  • Explain the concepts of Product, Price, Place and Promotion
  • Understand the concept of Branding, Packaging and Labelling
  • Describe the various methods of pricing.
  • Explain the various channels of distribution
  • Appreciate and discuss the various factors affecting the channels of distribution
  • Understand the sales strategy
  • State the different types of components of sales strategy
  • Enumerate the different tools of promotion
  • Understand the meaning and objectives of Advertising
  • Able to discuss the various modes of Advertising
  • Will be able to understand the concept of personal selling and sales promotion
  • Discuss the various techniques of salespromotion
  •  Understand the meaning and methods of negotiation
  •  Understand the concept of customer relationship management
  • State the importance of Customer Relationship Management
  • Explain the concept of management in a firm
  • Explain the concept and importance of vendor management in a firm
  • Explain the factors for effective employee relationship
  • Explain the various reasons for business failure

Unit 4: Enterprise Growth Strategies                                                                                                                                        20 Periods

Contents Learning Outcomes
  • Franchising
  • Merger and Acquisition
  • Moving up the Value Chain and Value Addition
After going through this unit, the student/ learner would be able to:

  • Understand the concept of growth & development of an enterprise
  • Explain the concept of franchise
  • Explain the different types of franchise
  • Explain the advantages and limitations of franchise
  • Understand growth of a firm is possible through mergers and acquisitions
  • Explain the different types of mergers
  • State the meaning and types of acquisitions
  • Understand the reasons for mergers and acquisitions
  • Understand the reasons for failure of mergers and acquisitions
  • Explain the concept of value addition
  • Describe the different types of Value Addition
  •  State the meaning of value chain
  • Discuss the Porters Model of Value Chain
  • Understand the requirements for value chain management

Unit 5: Business Arithmetic                                                                                                                                               40 Periods

Contents Learning Outcomes
Business Arithmetic

  • Unit of Sale, Unit Cost for multiple products or services
  • Break even Analysis for multiple products or services
  • Importance and use of cash flow projections
  •  Budgeting and managing the finances
  •  Computation of working capital
  • Inventory control and EOQ
  • Return on Investment (ROI) and Return on Equity (ROE)
After going through this unit, the student/ services learner would be able to:

  • Understand the concept of Unit Cost
  • Understand the concept of unit price
  • Calculate Break-even point for Multiple products
  •  Understand the meaning of inventory control
  • Understand the meaning of Economic Order Quantity
  • Enumerate the meaning of cash flow projection
  • Explain the concept of working capital
  • Understand the terminologies- financial management and budgets
  • Calculate Return on Investment
  • Explain the concept of Return on Equity

Unit 6: Resource Mobilization                                                                                                                                       20 Periods

Contents Learning Outcomes
Resource Mobilization

  •  Angel Investor
  • Venture Capital Funds
  • Stock Market – raising funds
  • Specialized Financial Institutions
After going through this unit, the student/ learner would be able to:

  • Understand the need of finance in the Business
  •  Understand the various sources of funds required for a firm
  • Understand the methods of raising finance in primary market
  • Understand the importance of secondary market for mobilization or resources
  • Give the meaning of stock exchange
  • Raising funds through financial markets
  • Understand the relevance of stock exchange as a medium through which funds can be raised Understand the role of SEBI
  • Explain the concept of angel investors
  • Explain the concept of venture capital
  • Explain the role played by IDBI, SIDBI, IFCI, NABARD, IIBI, SFC, TFCI, SIDC

CBSE Class 12 Commerce Entrepreneurship Allotment of Marks

Project Work                                                                                                                                                                             40 Periods

1) Business Plan

2) Survey Refer to the Guidelines issued by CBSE

Prescribed Books:

1. Entrepreneurship – Class XI- C.B.S.E, Delhi.

2. Entrepreneurship – Class XII – C.B.S.E., Delhi

3. Udyamita (in Hindi) by Dr. MMP. Akhouri and S.P Mishra, pub. By National Institute for Entrepreneurship and Small Business Development (NIESBUD), NSIC-PATC Campus, Okhla

4. Everyday Entrepreneurs – The harbingers of Prosperity and creators of Jobs – Dr. Aruna Bhargava.


1. Udyamita Samachar Patra (Monthly, Hindi), Pub. By centre for Entrepreneurship Development, M.P. (CEDMAP), 60 Jail Road, Jhangerbad, Bhopal-462008.

2. Science Tec. Entrepreneur (A Bi Monthly Publication), centre for Enterpreneurship Development, M.P (CEDMAP), 60 Jail Road, Jhangerbad, Bhopal – 462008

3. Laghu Udhyog Samachar

4. Project Profile by DCSSI

CBSE Class 12 Commerce Entrepreneurship Allotment of Marks

CBSE as a pace setting national Board has constantly been striving to design its evaluation process in a manner that it is used as a powerful means of influencing the quality of teaching and learning in the classroom situation. Also, it has to be so designed that it provides constant feedback regarding the effectiveness of the course content, classroom processes and the growth of individual learners besides the appropriateness of evaluation procedures.

As a move in this direction, CBSE started the practice of publishing the Marking Schemes with twin objectives in mind-

(i) making the system more transparent and at the same time,

(ii) ensuring high degree of reliability in scoring procedure. Who are the markers of answer scripts? How do they mark the answer scripts? How can it be ensured that marking is fair, objective and reliable? Questions of these types naturally arise in the minds of candidates appearing in the public examination.

CBSE Class 12 Commerce Entrepreneurship Allotment of Marks

These questions are equally pertinent to the teachers who are not adequately exposed to the CBSE system of marking. Answer Scripts marking is a specialised job. It is assigned to teachers-PGTs for Class XII and TGTs for Class X who are in direct touch with the subject and have a minimum of 3 years experience of teaching the subject at that level.

Appointment of examiners is made in accordance with the well defined norms. Markers examine scripts with the help of detailed guidelines called the ‘Marking Schemes’. It is this tool (Marking Scheme) along with the extensive supervisory checks and counter-checks through which CBSE tries to ensure objective and fair marking.

The present publication is being brought out with a view to serving the following objectives :

(i) To give an opportunity to the teachers and students to look into the Marking Schemes that were developed by the Board and supplied to the evaluators in 2012 main examination in some selected main subjects.

(ii) To receive feedback and suggestions from institutions/subject teachers on the utility and further improvement of Marking Schemes.

(iii) To encourage institutions to undertake similar exercise of developing marking schemes for classes other than those covered by the Board’s examination with a view to increasing teachers’ responsiveness to them as the essential tools of evaluation.

CBSE Class 12 Commerce Entrepreneurship Allotment of Marks

Teachers and the students preparing for Class XII examination of the Board constitute the primary interest-group of this publication. Marking Schemes of Question Papers in the subjects of English Core, Functional English, Mathematics, Economics, Business Studies, Accountancy and Entrepreneurship administered in Delhi and Outside Delhi during the Main Examination have been included in this document. Some tips on their usage are given below :

(a) To Teachers :

  • Go through the syllabus and the weightage distribution for the subject carefully.
  • Read the question paper to find out how far the question paper set subscribes to the prescribed design. Grade every question by difficulty level for students who have taken the main Board examination.
  • Consult the ‘Marking Scheme’ for each question, with reference to steps into which answers and awards have been divided.
  • Work out concrete suggestions for the Board.

(b) To Students :

  • Study each question carefully, comprehend them and write down the main points of the answer and note down their difficulties for clarification.
  • Examine a question in conjunction with the Marking Scheme and find out the proximity of the answer to that suggested in the Marking Scheme. We urge the teachers to encourage their students to make use of this publication.

CBSE Class 12 Commerce Entrepreneurship Allotment of Marks

Marking Scheme — Entrepreneurship

General Instructions

1. The marking scheme carries only suggested value points for the answers. These are only guidelines and do not constitute the complete answer. The students can have their own expression and if the expression is correct, marks will be awarded accordingly.

2. Some of the questions may relate to higher order thinking ability. These questions are to be evaluated carefully and students understanding/ analytical ability may be judged. These questions will be indicated by a star mark.

3. Evaluation is to be done as per instructions provided in the Marking Scheme.

4. lf a question has parts, please award marks in the right hand side for each part. Marks awarded for different parts of the question should then be totaled up and written in the left hand margin.

5. lf a question does not have any part, marks be awarded in the left hand margin.

6. 1f a candidate has attempted a question twice, the first answer to be marked and corrected.

7. There are few questions on distinction between two concepts. Marks should be given only if the distinction is clearly given and is correct.

8. In case of choice type question, if an examinee attempts both the choices, first answer only should be assessed.

9. In a question, if two features/characteristics/points are asked, marks should be awarded for the first two points written.

10. It is expected that the Marking Scheme should be followed objectively to avoid over strict tendency in marking.

11. Marks should be awarded keeping in view the total marks of that particular question and not the total marks of the question paper.

12. A full scale of marks 0-70 has to be used. Please do not hesitate to award full marks if the answer deserves it. Similarly, wherever an examinee writes answer up to the mark, his/her marks should not be deducted unnecessarily.

13. Answer scripts written in English should be evaluated by the examiners teaching in English and answer scripts written in Hindi should be evaluated by the examiners teaching in Hindi.

14. In compliance to the judgment of the Hon’ble Supreme Court of India, Board has decided to provide photocopy of the answer book(s) to the candidates who will apply for it along with the requisite fee from examination. Therefore, it is all the more important that the evaluation is done strictly as per the value points given in the marking scheme so that the Board is in a position to defend the evaluation at any forum.

15. In the light of the above judgment instructions have been incorporated in the guidelines for centre superintendents to ensure that the answer books of all the appeared candidates have been sent to the Board’s office. The examiners have to certify that they evaluated the answer books strictly in accordance with the value points given in the marking scheme.

16. Every examiner should stay upto sufficiently reasonable time, normally 5-6 hours everyday and evaluate 20-25 answer books.

Example of how to answer a question paper can be seen here : Steps to answer question paper 

How to Allot CBSE Class 12 Commerce Marks : CBSE Class 12 Commerce Allotment of Marks

To download CBSE Class 12 Commerce Entrepreneurship Allotment of Marks syllabus check here CBSE Class 12 Commerce Entrepreneurship syllabus

 To download CBSE Class 12 Commerce Entrepreneurship Allotment of Marks books Check here
CBSE Class 12 Commerce Entrepreneurship text bookDownload link
Enterpreneurship book 1Download link
Enterpreneurship book 2Download link
Enterpreneurship book 3Download link

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