The Punjab School Education Board (PSEB) has published the revised PSEB Class 12 Business Studies Syllabus for the 2025-2026 academic year on its official website. It is recommended that students beginning Class 12 review the syllabus for their subjects to prepare effectively for the upcoming PSEB Class 12 Board Examination 2026. For easy access to reliable materials, the Punjab Board Class 12th Business Studies Syllabus 2026 is available here, including a direct PDF download link.
This detailed syllabus will assist students in developing a strategic study plan, allowing them to allocate time and effort according to the importance of each section. Refer to the table below for further information about the subject.
PART- I : PRINCIPLES AND FUNCTIONS OF MANAGEMENT
Unit 1: Nature and Significance of Management
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Management: Concept, Characteristics, Objectives and Importance
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Nature - Management as Science, Art and Profession
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Levels of Management
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Management functions: planning, organizing, staffing, directing and controlling
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Coordination - The Essence of Management
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Coordination: Characteristics and Importance
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Management in the twenty-first Century.
Unit 2: Principles of Management
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Principles of Management: Concept, Nature and Significance
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Taylor’s Scientific management: Principles and Techniques
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Fayol’s Principles of Management
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Fayol Versus Taylor - A Comparison.
Unit 3: Business Environment
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Business Environment: Meaning and Importance
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Dimensions of Business Environment: Economic, Social, Technological, Political and Legal Environment
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Economic Environment in India: Liberalisation, Privatisation and Globalisation in India
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Demonetisation: Features and Impact.
Unit 4: Planning
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Planning: Introduction, Concept, Importance, Features and Limitations
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Planning Process
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Types of Plans: Single use and Standing plans, Objectives, Strategy, Policy, Procedure, Method, Rules, Programs and Budget.
Unit 5: Organising
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Organising: Meaning and Importance Organising Process
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Organisation Structure - Functional Structure and Divisional Structure.
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Formal Organisation and Informal Organisation
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Delegation: Concept, Elements and Importance
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Decentralization: Concept and Importance
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Delegation and Decentralisation: A Comparative view.
Unit 6: Staffing
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Staffing: Introduction, Meaning and Importance
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Staffing as a part of Human Resource Management - Concept
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Staffing Process
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Recruitment: Concept and Sources
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Selection: Concept and Process
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Training and Development: Concept and Importance,
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Training Methods: On the Job Methods and Off the Job Methods.
Unit 7: Directing
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Directing: Introduction, Meaning, Characteristics, Importance and Principles Elements of Direction
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Supervision: Concept and Importance
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Motivation: Concept, Importance, Maslow’s Need Hierarchy Theory, Financial and Non-Financial Incentives, Leadership: Concept, Features, Importance,
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Leadership Styles - Autocratic, Democratic and Laissez-faire
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Communication: Concept, Process, Importance, Formal and Informal Communication; Barriers to Effective Communication, Measures to Overcome the Barriers.
Unit 8: Controlling
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Controlling: Meaning, Importance and Limitations
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Relationship Between Planning and Controlling
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Controlling Process.
PART-B : BUSINESS FINANCE & MARKETING
Unit 9: Financial Management
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Business Finance: Introduction and Meaning
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Financial Management: Concept, Importance, Objectives
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Financial Decisions: Investment Decision, Factors Affecting Capital Budgeting Decision; Financing Decision, Factors Affecting Financing Decision; Dividend Decision, Factors Affecting Dividend Decision
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Financial Planning: Concept, Objectiives, Importance
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Capital Structure: Concept and Factors Affecting the Choice of Capital Structure
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Fixed and Working Capital: Meaning, Management of Fixed Capital, Factors Affecting the Requirement of Fixed Capital; Working Capital: Meaning, Factors Affecting the Working Capital Requirements.
Unit 10: Marketing
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Marketing: Concept and Features
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Marketing Management: Concept, Process and Philosophies
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Functions of Marketing
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Marketing Mix – Concept and Elements
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Products: Concept, Classification, Branding: Related Terms and Characteristics; Packaging: Concept, Levels, Importance and Functions; Labelling: Concept and Functions
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Pricing: Concept, Factors Affecting Price Determination
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Physical Distribution: Concept and Components
• Promotion: Concept, Promotion Mix and Elements- Advertising, Personal Selling, Sales Promotion and Public Relations.
Unit 11: Consumer Protection
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Consumer Protection: Introduction and Importance
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Consumer Protection Act 2019: Meaning of Consumer, Consumer Rights, Consumers Responsibilities
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Ways and means of Consumer Protection
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Redressal Agencies under the Consumer Protection Act
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Relief Available Role of Consumer Organizations and NGOs
PSEB Class 12th Business Studies Syllabus Download
SEB Class 12th Business Studies Syllabus PDF
Also Read -
Punjab Board 12th Syllabus 2025-26: Download PSEB Class 12 Syllabus PDF Subject-wise
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