Commerce Department:- Holiday Homework

Class XII Practical Work

1. Accountancy

SPECIFIC File
Students will have to prepare an accounting project file to design their work report file in the following

format for teachers to mark accordingly. The students need to follow the format correctly:

 First Page:

o Describe the project title of the work

o Information of the student

o The teacher concerned, and name of the school

o Index

o Title of the project

o Page no

o Date

o Teacher's remarks, and signature

 Project Report Format:

 Type of the Project

2. Objectives

3. Period of Study

4. Source Material

5. Tools of Analysis used

6. Processing and Tabulation of Data Diagrams,

7. Pie-Charts,

8. Bar Charts and Graphs Derivations,

9. Interpretation, and

10. Conclusion - assumptions (if any)

Micro and Small Scale Industries Food Supply Channel in India

Contemporary Employment situation in India Disinvestment policy of the government

Goods and Services Tax Act and its Impact Health Expenditure (of any state)

on GDP

Human Development Index Inclusive Growth Strategy

Self-help group Trends in Credit availability in India

Monetary policy committee and its functions Role of RBI in Control of Credit

Government Budget & its Components Trends in budgetary condition of India

Exchange Rate determination — Methods and Currency War reasons and repercussions

Techniques

Livestock — Backbone of Rural India Alternate fuel — types and importance

Sarwa Siksha Abhiyan — Cost Ratio Benefits Golden Quadrilateral- Cost ratio benefit

Minimum Support Prices Relation between Stock Price Index and

Economic Health of Nation Waste Management in India — Need of the

hour

Minimum Wage Rate — approach and Digital lndia- Step towards the future

Application

Rain Water Harvesting — a solution to water Vertical Farming — an alternate way

cflses

Silk Route- Revival of the past Make in India — The way ahead

Bumper Production- Boon or Bane for the Rise of Concrete Jungle- Trend Analysis

farmer

Organic Farming — Back to the Nature Any other newspaper article and its

evaluation on basis of economic principles

Covid-19 economic impact and its impact on specific industry

Yes bank /Indusind Bank and its impact on various sector

The study of topics can be done from economic times , union budget, rbi ,WHO,UN sites and
The economist magazine etc.

Please use authentic data do not copy it from slide share, Wikipedia, youtube etc that can lead
to rejection of your file.

3. Business Studies
Students are supposed to select one unit out of four and are required to make only

ONE project from the selected unit. (Consist of one project of 20 marks)

1. Help students to select any ONE Topic for the entire year.

2. The topic should be assigned after discussion with the students in the class and

should then be discussed at every stage of the submission of the project.

The teacher should play the role of a facilitator and should closely supervise the

process of project completion. The teachers must ensure that the project work

assigned to the students whether individually or in group are discussed at

different stages right from assignment to drafts review and finalization. Students

should be facilitated in terms of providing relevant materials or suggesting

websites, or obtaining required permissions from business houses, malls etc for

their project. The periods assigned to the Project Work should be suitably spaced

throughout the academic session. The teachers MUST ensure that the student

actually go through the rigors and enjoy the process of doing the project rather

than depending on any readymade material available outside.

3. The students must make a presentation of the project before the class.

4. The teachers must ensure that the student’s self-esteem and creativity is

enhanced and both the teacher and the student enjoy this process.

5. The teachers should feel pride in the fact that they have explored the different

dimensions of the project in an innovative way and their students have put in
genuine work.

I. Project One: Elements of Business Environment

The teachers should help the students in selecting any one element of the following:

1. Changes witnessed over the last few years on mode of packaging and its economic

impact. The teacher may guide the students to identify the following changes:

a) The changes in transportation of fruits and vegetables such as cardboard crates being

used in place of wooden crates, etc. Reasons for above changes.

b) Milk being supplied in glass bottles, later in plastic bags and now in tetra-pack and

through vending machines.

c) Plastic furniture [doors and stools] gaining preference over wooden furniture.

d) The origin of cardboard and the various stages of changes and growth.

e) Brown paper bags packing to recycled paper bags to plastic bags and cloth bags.

f) Re use of packaging [bottles, jars and tins] to attract customers for their products.

g) The concept of pyramid packaging for milk.

h) Cost being borne by the consumer/manufacturer.

i) Packaging used as means of advertisements.

2. The reasons behind changes in the following:

Coca – Cola and Fanta in the seventies to Thums up and Campa Cola in the eighties to

Pepsi and Coke in nineties.

The teacher may guide the students to the times when India sold Coca Cola and Fanta

which were being manufactured in India by the foreign companies.

The students may be asked to enquire about

a) Reasons of stopping the manufacturing of the above mentioned drinks in India THEN.

b) The introduction of Thums up and Campa cola range.

c) Re entry of Coke and introduction of Pepsi in the Indian market.

d) Factors responsible for the change.

e) Other linkages with the above.

f) Leading brands and the company having the highest market share.

g) Different local brands venturing in the Indian market.

i) The survival and reasons of failure in competition with the international brands.

j) Other observations made by the students

The teacher may develop the following on the above lines

3. Changing role of the women in the past 25 years relating to joint families, nuclear

families, women as a bread earner of the family, changes in the requirement trend of

mixers, washing machines, micro wave and standard of living.

4. The changes in the pattern of import and export of different Products.

5. The trend in the changing interest rates and their effect on savings.

6. A study on child labour laws, its implementation and consequences.

7. The state of ‘anti plastic campaign,’ the law, its effects and implementation.

8. The laws of mining /setting up of industries, rules and regulations, licences required

for running that business.

9. Social factors affecting acceptance and rejection of an identified product. (Dish

washer, Atta maker, etc)

10. What has the effect of change in environment on the types of goods and services?

The students can take examples like:

a) Washing machines, micro waves, mixers and grinder.

b) Need for crèche, day care centre for young and old.

c) Ready to eat food, eating food outside, and tiffin centres.

11. Change in the man-machine ratio with technological advances resulting in change of

cost structure.

12. Effect of changes in technological environment on the behaviour of employee.

II. Project Two: Principles of Management

The students are required to visit any one of the following:

1. A departmental store.

2. An Industrial unit.

3. A fast food outlet.

4. Any other organisation approved by the teacher.

They are required to observe the application of the general Principles of management
advocated by Fayol.

Fayol’s principles

1. Division of work.

2. Unity of command.

3. Unity of direction.

4. Scalar chain

5. Espirit de corps

6. Fair remuneration to all.

7. Order.

8. Equity.

9. Discipline

10. Subordination of individual interest to general interest.

11. Initiative.

12. Centralisation and decentralisation.

13. Stability of tenure.

OR

They may enquire into the application of scientific management techniques by F.W.

Taylor in the unit visited.

Scientific techniques of management.

1. Functional foremanship.

2. Standardisation and simplification of work.

3. Method study.

4. Motion Study.

5. Time Study.

6. Fatigue Study

7. Differential piece rate plan.

III. Project Three: Stock Exchange

The purpose of this project is to teach school students the values of investing and

utilising the stock market. This project also teaches important lessons about the

economy, mathematics and financial responsibility.

amount of fake money in certain stocks. Students then study the results and buy and sell

as they see fit.

This project will also guide the students and provide them with the supplies necessary to

successfully monitor stock market trends and will teach students how to calculate profit

and loss on stock.

The project work will enable the students to:

􀀀 understand the topics like sources of business finance and capital market

􀀀 understand the concepts used in stock exchange

􀀀 inculcate the habit of watching business channels, reading business

journals/newspapers and seeking information from their elders.

The students are expected to:

a) Develop a brief report on History of Stock Exchanges in India. (your country)

b) Prepare a list of at least 25 companies listed on a Stock Exchange.

c) To make an imaginary portfolio totalling a sum of Rs. 50,000 equally in any of the 5

companies of their choice listed above over a period of twenty working days.

The students may be required to report the prices of the stocks on daily basis and

present it diagrammatically on the graph paper.

􀀀 They will understand the weekly holidays and the holidays under the

Negotiable Instruments Act.

They will also come across with terms like closing prices, opening prices, etc.

􀀀 During this period of recording students are supposed to distinctively record

the daily and starting and closing prices of the week other days under the

negotiable instrument act so that they acquire knowledge about closing and

opening prices.

􀀀 The students may conclude by identifying the causes in the fluctuations of

prices. Normally it would be related to the front page news of the a business

journal, for example,

􀀀 Change of seasons.

􀀀 Festivals.

􀀀 Spread of epidemic.
􀀀 Strikes and accidents

􀀀 Natural and human disasters.

􀀀 Political environment.

􀀀 Lack of faith in the government policies.

􀀀 Impact of changes in government policies for specific industry.

􀀀 International events.

􀀀 Contract and treaties at the international scene.

􀀀 Relations with the neighbouring countries.

􀀀 Crisis in developed countries, etc.

The students are expected to find the value of their investments and accordingly

rearrange their portfolio. The project work should cover the following aspects;

1. Graphical presentation of the share prices of different companies on different dates.

2. Change in market value of shares due to change of seasons, festivals, natural and

human disasters.

3. Change in market value of shares due to change in political environment/ policies of

various countries/crisis in developed countries or any other reasons

4. Identify the top ten companies out of the 25 selected on the basis of their market

value of shares.

It does not matter if they have made profits or losses.

IV. Project Four: Marketing

1. Adhesives

2. Air conditioners

3. Baby diapers

4. Bathing Soap

5. Bathroom cleaner

6. Bike

7. Blanket

8. Body Spray

9. Bread

10. Breakfast cereal

11. Butter
12. Camera

13. Car

14. Cheese spreads

15. Chocolate

16. Coffee

17. Cosmetology product

18. Crayons

19. Crockery

20. Cutlery

21. Cycle

22. DTH

23. Eraser

24. e-wash

25. Fairness cream

26. Fans

27. Fruit candy

28. Furniture

29. Hair Dye

30. Hair Oil

31. Infant dress

32. Inverter

33. Jams

34. Jeans

35. Jewellery

36. Kurti

37. Ladies bag

38. Ladies footwear

39. Learning Toys

40. Lipstick

41. Microwave oven

42. Mixers
43. Mobile

44. Moisturizer

45. Music player

46. Nail polish

47. Newspaper

48. Noodles

49. Pen

50. Pen drive

51. Pencil

52. Pickles

53. Razor

54. Ready Soups

55. Refrigerator

56. RO system

57. Roasted snacks

58. Salt

59. Sarees

60. Sauces/ Ketchup

61. Shampoo

62. Shaving cream

63. Shoe polish

64. Shoes

65. Squashes

66. Suitcase/ airbag

67. Sunglasses

68. Tea

69. Tiffin Wallah

70. Toothpaste

71. Wallet

72. Washing detergent

73. Washing machine

75. Water bottle

76. Water storage tank

77. Wipes

Any more as suggested by the teacher.

The teacher must ensure that the identified product should not be items whose

consumption/use is discouraged by the society and government like alcohol

products/pan masala and tobacco products, etc.

Identify one product/service from the above which the students may like to

manufacture/provide [pre-assumption].

Now the students are required to make a project on the identified product/service

keeping in mind the following:

1. Why have they selected this product/service?

2. Find out ‘5’ competitive brands that exist in the market.

3. What permission and licences would be required to make the product?

4. What are your competitors Unique Selling Proposition.[U.S.P.]?

5. Does your product have any range give details?

6. What is the name of your product?

7. Enlist its features.

8. Draw the ‘Label’ of your product.

9. Draw a logo for your product.

10. Draft a tag line.

11. What is the selling price of your competitor’s product?

(i) Selling price to consumer

(ii) Selling price to retailer

(iii) Selling price to wholesaler

What is the profit margin in percentage to the

􀀀 Manufacturer.

􀀀 Wholesaler.

􀀀 Retailer.

12. How will your product be packaged?

14. Decisions related to warehousing, state reasons.

15. What is going to be your selling price?

(i) To consumer

(ii) To retailer

(iii) To wholesaler

16. List 5 ways of promoting your product.

17. Any schemes for

(i) The wholesaler

(ii) The retailer

(iii) The consumer

18. What is going to be your ‘U.S.P?

19. What means of transport you will use and why?

20. Draft a social message for your label.

21. What cost effective techniques will you follow for your product.

22. What cost effective techniques will you follow for your promotion plan.

At this stage the students will realise the importance of the concept of marketing mix and

the necessary decision regarding the four P’s of marketing.

􀀀 Product

􀀀 Place

􀀀 Price

􀀀 Promotion

On the basis of the work done by the students the project report should include the

following:

1. Type of product /service identified and the (consumer/industries) process involve

there in.

2. Brand name and the product.

3. Range of the product.

4. Identification mark or logo.

5. Tagline.

6. Labeling and packaging.

8. Selected channels of distribution and reasons thereof.

9. Decisions related to transportation and warehousing. State reasons.

10. Promotional techniques used and starting reasons for deciding the particular

technique.

11. Grading and standardization.

Presentation and Submission of Project Report

At the end of the stipulated term, each student will prepare and submit his/her project

report.

Following essentials are required to be fulfilled for its preparation and submission.

1. The total length of the project will be of 25 to 30 pages.

2. The project should be handwritten.

3. The project should be presented in a neat folder.

4. The project report should be developed in the following sequence-

􀀀 Cover page should include the title of the Project, student information, school

and year.

􀀀 List of contents.

􀀀 Acknowledgements and preface (acknowledging the institution, the places

visited and the persons who have helped).

􀀀 Introduction.

􀀀 Topic with suitable heading.

􀀀 Planning and activities done during the project, if any.

􀀀 Observations and findings of the visit.

􀀀 Conclusions (summarized suggestions or findings, future scope of study).

􀀀 Photographs (if any).

􀀀 Appendix

􀀀 Teacher’s observation.

􀀀 Signatures of the teachers.

􀀀 At the completion of the evaluation of the project, it should be punched in the

centre so that the report may not be reused but is available for reference only.

􀀀 The project will be returned after evaluation. The school may keep the best
Projects.

4. Entrepreneurship

Students have to do TWO projects in the entire academic session.

TOPICS FOR THE PROJECT:

1. Business Plan

2. Market Survey

· 10 Marks each for 02 Projects

· 5 Marks for Numerical Assessment

· 5 Marks for Viva

Note: Students need to complete both the projects. Guidelines for both projects are
given in the CBSE Textbook.

1. The objectives of the project work:

Objectives of project work are to enable learners to:

· Probe deeper into personal enquiry, initiate action and reflect on knowledge
and skills, views etc. acquired during the course of class XI-XII.

· analyze and evaluate real world scenarios using theoretical constructs and
arguments

· Demonstrate the application of critical and creative thinking skills and

· follow up aspects in which learners have interest

· develop the communication skills to argue logically

2. Steps involved in the conduct of the project:

Students may work upon the following lines as a suggested flow chart:

Choose a title/topic

Collection of the research material/data

Organization of material/data

Present material/data

Analyzing the material/data for conclusion

Draw the relevant conclusion

3. Expected Checklist for the Project Work:

· Introduction of topic/title

· Identifying the product/service

· Various stakeholders and effect on each of them

· Use of different tools for market assessment and it’s analysis

· Implication of 4P’s in the process of marketing

· Calculation of various costs involved in the business planning process

· Validity, reliability, appropriateness and relevance of data used for research work and
for presentation in the project file

· Presentation and writing that is succinct and coherent in project file

· Citation of the materials referred to, in the file in footnotes, resources section,
bibliography etc