Accounting Syllabus and Model Question | NEB Syllabus Management 12 includes Accounting, Economics, Finance, Business Maths, Business Studies, Marketing, Computer Science, Nepali, English, Social Studies
National Examinations Board-NEB (formerly Higher Secondary Education Board-HSEB) is the only one education board of Nepal Government.
The Board has a separate seal for its own work implementation purpose.
The examination related tasks of Grade 10 (Secondary Education Examinations (SEE) and class 11 and 12 (School Leaving Certificate Examination (SLCE) have now been affiliated to the jurisdiction of NEB as integrated components.
The examinations of class 10 will be brought into operation in the regional/provincial level.
Compulsory Subjects, Grade 12
Social Studies and Life Skills Education
Optional Subjects Group 1, Grade 12
Nepalese Legal System
Health and Physical Education
Instructional Pedagogy and Evaluation
Human Value Education
Optional Subjects Group 2, Grade 12
Education and Development
Horticulture (Fruits, Vegetable, Floriculture, and Mushroom farming)
Food and Nutrition
Optional Subjects Group 3, Grade 12
Tourism and Mountaineering Studies
Gerontology and Caretaking Education
Vocal / Instrumental
Sweing and Knitting
Criminal Law and Justice
Film and Documentary
Animal Husbandry, Poultry, and Fisheries
Optional Subjects Group 4, Grade 12
Library and Information Science
Sericulture and Bee Keeping
Beautician and Hair Dressing
Plumbing and Wiring
Subject code: Bus. 216
Credit hours: 5
Working hours: 160
Business Studies is a broad subject in the social sciences, allowing the in-depth study of a range of specialties such as accountancy, finance, organisation, human resource management and marketing. To serve the same, the curriculum of this subject for Grades 11 and 12 has been prepared in line with the National Curriculum Framework-2076 to prepare the students for job market and for higher studies.
The main thrust of the course is to provide knowledge and skills to the students about management and its functions related to business. Establishing a proper linkage with the fundamental orientation of the attributes of Business Studies, this course also aims to impart in-depth knowledge so as to equip the students with workable tools and techniques of the management that ensures growth, success and sustainability of the business. Besides, the course aims to impart adequate knowledge and skills in drafting business letters. The curriculum also addresses some emerging issues of management. The value addition of this course is to prepare and enable the students in formulating business plans. The content of the business studies of Grade 11 and 12, thus, is a blend of theory and practice of different aspects of business management.
The curriculum includes the level-wise competencies, grade-wise learning outcomes, scope and sequence of contents along with the working hours, learning facilitation process, some suggested project activities and student assessment process.
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Share (Accounting for Share)
Share in Nepali
Final Account: Class 12
Final Account in Nepali
Ratio Analysis (Accounting Ratio)
Fund Flow Statement
Cash Flow Statement
Theory Accounting Xii
Theory: Cost Accounting
Cost Sheet, Unit Costing
Cost Reconciliation Statement
2. Level-wise Competencies
By the end of the grade 12, the students will have the following competencies.
1. Explain the foundational knowledge of business, including principles and practices of business management.
2. Identify the ground realities on the operational aspects of business.
3. Describe key functional areas of business management.
4. Identify key management functions of a business organisation.
5. Demonstrate necessary skills to carry out business and office operations independently.
6. Develop creative behavior to implement noble ideas on business.
7. Draft business letters.
8. Prepare a business plan.
3. Grade-wise Learning Outcomes: Grade 12
Content Area and Learning Outcomes
1.1 Describe meaning, essentials and nature of management.
1.2 Describe management as science, art and profession.
1.3 Describe key management functions.
1.4 Identify various levels of management.
2.1 Identify and explain principles and limitations of classical management theories.
2.2 Identify and explain the principles and limitations of administrative management theory.
3.1 Describe the meaning, rationale and process of planning.
3.2 Identify benefits and pitfalls of planning.
3.3 Describe various types of plans.
3.4 Describe meaning, importance, types of managerial decisions and process of decision making.
3.5 Identify and use different decision making conditions.
4.1 Describe meaning, principles and process of organizing.
4.2 Identify meanings and bases of departmentalization.
4.3 Describe the various types of organizational structure.
4.4 Explain authority, responsibility and accountability as drivers of organizing.
4.5 Define delegation of authority and identify challenges for effective delegation of authority.
4.6 Describe the guidelines for effective delegation of authority.
4.7 Describe the meaning of centralization and centralization and make arguments for and against centralization and decentralization.
4.8 Differentiate between delegation and decentralization of authority.
5.1 Describe meaning and importance of leading.
5.2 Identify qualities of leadership and describe the roles of manager as a leader.
5.3 Differentiate between autocratic and democratic leadership.
6.1 Explain meaning and importance of controlling.
6.2 Differentiate among pre-control, concurrent control and post-control.
6.3 Explain the process of control.
6.4 Identify and describe the attributes of effective control.
7.1 Describe meaning and importance of motivation.
7.2 Identify and explain various techniques of motivation.
7.3 Explain the basic features of Maslow’s theory of hierarchy of needs and Herzberg’s dual factor theory of motivation.
7.4 Describe meaning of supervision and justify its rationale.
7.5 Identify the roles of supervision in production and productivity.
7.6 Identify and describe the factors influencing supervision.
7.7 Describe the meaning and importance of communication.
7.8 Describe the essentials of effective communication.
7.9 Identify and explain the types of communication.
7.10 State the barriers to effective communication and identify the ways to overcome them.
8.1 Describe meaning, sources and types of conflict management.
8.2 Explain meaning and importance of talent management.
8.3 Define quality management and identify its components.
8.4 Describe the meaning and importance of supply chain management.
8.5 Explain the nature, roles, and business succession in family business.
9.1 Explain the meaning and importance of business Letter.
9.2 Identify the structure and qualities of business letters.
9.3 Prepare various business letters including enquiry, order, conformation, complaint and job application letter.
10.1 Introduce business plan.
10.2 Describe the significance of business plan.
10.3 Identify the contents of business plan.
10.4 Formulate a business plan.
4. Scope and Sequence of Contents: Grade 12
1. Nature of Management TH12
1.1 Management: meaning and essentials
1.2 Management as science, art and profession
1.3 Key management functions: planning, organizing, leading and controlling
1.4 Levels of management
2. Classical Management Perspective TH8
2.1 Scientific management: principles and limitations
2.2 Administrative management: principles and limitations
3. Planning and Decision Making TH15
3.1 Planning: Concept and rationale
3.1 Process of planning
3.2 Benifits and pitfalls of planning
3.3 Types of plans
3.4 Decision making: meaning and importance
3.5 Types of managerial decisions
3.6 Decision making conditions: certainty, risk and uncertainty
3.7 Decision making process
4. Organizing TH25
4.1 Organizing: concept and principles
4.2 Organizing process
4.3 Departmentalization: meanings and bases
4.4 Types of organizational structure: simple, functional, divisional, matrix and committee
4.5 Drivers of organizing: authority, responsibility and accountability
4.6 Centralization and decentralization
4.7 Arguments for and against centralization and Decentralization
4.8 Guidelines for effective delegation of authority
4.9 Challenges for effective delegation of authority
4.10 Differences between delegation and decentralization of authority
5. Leading TH8
5.1 Leading: meaning and importance
5.2 Role of manager as a leader
5.3 Leadership qualities
5.4 Leadership styles: autocratic, democratic and laisses faire
6. Controlling TH6
6.1 Controlling: meaning and importance
6.2 Process of control: Pre-control, concurrent control and post-control 6.3 Essentials of effective control
7. Other Management Functions TH22
7.1 Motivation: meaning and importance
7.2 Techniques of motivation
7.3 Theories of motivation: (i) Maslow’s Theory of Hierarchy of Needs; (ii) Herzberg’s Dual Factors Theory
7.4 Supervision: meaning and role
7.5 Factors influencing supervision
7.6 Communication: meaning and importance
7.7 Essentials of effective communication
7.8 Types of communication: horizontal, vertical and diagonal
7.9 Barriers to effective communication
8. Contemporary Issues on Management TH8
8.1 Conflict management: meaning, sources and level
8.2 Talent management: meaning and importance
8.3 Quality management: meaning and components
8.4 Supply chain management: meaning and importance
8.5 Family business management: nature, roles
9. Business Letter Writing TH15
9.1 Business letter: meaning and uses
9.2 Structure of business letters
9.3 Qualities of business letters
9.4 Drafting of business letters: enquiry, order, confirmation, complaint and job application letter
10. Business Plan TH16
10.1 Introduction to business plan
10.2 Significance of business plan
10.3 Contents of business plan
10.4 Formulation of business plan
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5. Suggested Practical/Project Activities
1-4 (After the fourth content area)
Students visit some of the organizations of their locality and cite the case of at least one suitable organization with organizing processes.
5-7 (After the seventh content area)
The school shall organize a field visit for the students to a convenient organization of its locality. During the visit, students shall discuss with employees and the managers regarding motivational practices and write a report including the description of appropriate motivational tools and their impacts on the organizational performance.
8 (After the eighth content area)
Students prepare a write up, which deals with the understanding of any one contemporary management issue faced by Nepali managers. The paper should include the manager’s opinion regarding applicability, likely benefits and possible challenges.
9-10 (After the tenth content area)
Students prepare a business plan in order to translate their business idea into reality.
The write up should be presented in the class and the updated paper will be kept in the exercise book for practical examinations. With reference to industrial visit (Unit 4), the field visit report should be prepared by the students-individually or in-group as per the instruction of the teacher. The length of the write up in practicum shall not be less than 800 words in standard A4 size paper. (Grade 11)
The write up should be presented in class and the updated paper will be kept in the exercise book for practical examinations. With reference to industrial visit (Unit 7), the field visit report must be prepared by the students – individually or in group – as per the decision of the concerned faculty member. The length of the write up in practicum shall not be less than 800 words written in standard A4 size paper. (Grade 12)
6. Learning Facilitation Method and Process
The teacher will use a variety of student centered methods and strategies so that the students will develop the habit of independent learning. Besides other subject specific methods, the following and methods and techniques could be employed in delivering the course.
· Group work and individual work
· Role play
· Assignments and presentation
· Field visit and report writing
· Report presentation
Application of the teaching method may include one or a combination of more than one methods.
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7. Student Assessment
Assessment is an important aspect of teaching learning process which will both serve the purposes of assessment for learning and assessment of learning. Both formative and summative evaluation will be carried out to measure the students’ learning. Formative assessment is mainly to bring improvement in students’ learning and it is to be carried out on continuous basis. The following strategies are to be utilized for the formative assessment.
· Assessment of students’ everyday learning through appropriate technique like question answer, home work
· Presentation of assignments by the students
· Students’ participation in discussions
· Project work completion
· Weekly, Monthly and trimester tests
Summative assessment will be carried out through internal and external evaluation
A. Internal Evaluation
Student’s knowledge, skills and competencies will be measured through internal evaluation in both the Grades 11 and 12. The internal evaluation carries 25% of weightage for final evaluation of student achievement. The following table shows the criteria for the internal evaluation:
Classroom participation (Daily attendance, home assignment and classwork, participation in learning, participation in other activities)
Trimester exam (3 marks from each trimester exam)
Project work, project report and presentation
B. External Evaluation
External evaluation of the students will be based on the written examination. It carries 75% of the total weightage.
The types and number questions will be as per the test specification chart developed by the Curriculum Development Centre.
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