syllabus of Business Studies for Class 11th (Part 'B').

syllabus of Business Studies for Class 11th (Part ‘B’).

11th CBSE

syllabus of Business Studies for Class 11th (Part ‘B’).     

               Part B: Finance and Trade:                                                             (50 Marks)-


UNIT 7: Sources of Business Finance:                         (7th+8th= 20 Marks.)


  • 7.1: Concept of business finance.
  • 7.2: Owners’ funds- equity shares, preferences share, retained earnings, Global Depository receipt (GDR), American Depository Receipt (ADR) and International Depository Receipt (IDR) – concept.
  • 7.3: Borrowed funds: debentures and bonds, a loan from the financial institution and commercial banks, public deposits, trade credit, Inter Corporate Deposits (ICD).


UNIT 8: Small Business and Enterprises:   (7th+8th= 20 Marks)-


  • 8.1: Entrepreneurship Development (ED): Concept, Characteristics, and Need:
  • Process Entrepreneurship Development: Start-up India Scheme, ways to fund start-up:
  •  Intellectual Property Rights and Entrepreneurship.
  • 8.2: Small-scale enterprise as defined by MSMED Act 2006 (Micro, Small and Medium Enterprise Development Act).
  • 8.3: Role of small business in India with special reference to rural areas.
  • 8.4: Government schemes and agencies for small-scale industries: National Small Industries Corporation (NSIC) and District Industrial Centre (DIC) with special reference to rural, backward areas.


Unit 9: Internal Trade: (9th+10th=20 Marks.)


  • 9.1: Internal trade – meaning and types services rendered by a wholesaler and a retailer
  • GST (Goods and Services Tax): Concept and key-features.
  • 9.2: Types of retail-trade-Itinerant and small-scale fixed shops retailers.
  • 9.3: Large-scale retailers-Departmental stores, chain stores – concept.
  • 9.4: Concept of the automatic vending machine.
  • 9.5: Main documents used in internal trade: Performa invoice, invoice, debit note, credit note. Lorry receipt (LR) and Railways Receipt (RR).
  • 9.6: Terms of Trade: Cash on Delivery (COD), Free on Board (FOB), Cost, Insurance and Freight (CIF), Errors and Omissions Excepted (E&OE).


UNIT 10: International Trade:   (9th+10th= 20 Marks)


  • 10.1: International trade – concept.
  • 10.2: International trade – concept and benefits.
  • 10.3: Export trade- Meaning, objectives, and procedure of Export Trade.
  • 10.4: Import Trade- Meaning, objectives, and procedure.
  • 10.5: Documents involved in International Trade; indent, letter of credit, shipping order, shipping bills, mate’s receipt(DA/DP), a specimen of the documents, importance.
  • 10.6: World Trade Organization (WTO) meaning and objectives.