Friday, October 17, 2025

CBSE Class 11th Business Studies Worksheet - w7a

Free Business Studies - Class 11th (CBSE) - Worksheet - w7a - Sources of Business Finance

Students often neglect multiple-choice questions (MCQs) while studying Business Studies for class 11th. They emphasise case studies and theory-related questions.
However, Business Studies is a subject that requires a balance among objective-type questions, case studies, and theory-related questions.
Hence, we are providing the best questions to you to practice and gain excellent marks in CBSE class 11th.
Here are the quick details:
  • Subject: Business Studies
  • Class: 11th (CBSE)
  • Chapter Name: Sources of Business Finance

Objective Type Questions/Multiple-Choice Questions (MCQs)

Carrying 1 mark each

Q1. Which of the following statements is not true in the case of debentures?

  1. It is an instrument to raise long-term debt capital.
  2. Payment of interest on debentures is compulsory.
  3. Debenture holders carry voting rights.
  4. Issue of debentures creates a charge on the assets of the company.

Q2. Which financial instrument saves tax?

  1. Equity shares
  2. Debentures
  3. Retained earnings
  4. Preference shares

Q3. Which of the following statements does not hold true in the case of equity shares?

  1. It is suitable for cautious investors.
  2. It is a permanent source of capital.
  3. It does not create a charge on the assets of the company.
  4. The liability of equity shareholders is limited to their share capital.

Q4. Which of the following is never redeemed during the lifetime of the company?

  1. Equity shares
  2. Preference shares
  3. Debentures
  4. Both (a) and (b)

Q5. The deposit made by one company with another company is called

  1. Public deposits
  2. Inter-corporate deposit
  3. Loan from a commercial bank
  4. Loan from financial institutions

Q6. The fund required to purchase current assets is an example of

  1. Fixed capital requirement
  2. Ploughing back profits
  3. Working capital requirement
  4. Lease financing

Q7. FDI means

  1. Foreign Direct Investment
  2. Free Direct Investment
  3. Forestry Deposit Investment
  4. None of the above

Q8. Fixed Capital requirements of a manufacturing concern are usually

  1. Same as that of a trading concern
  2. More than that of a trading concern
  3. Less than that of a trading concern
  4. None of the above

Q9. ______ are the unsecured short-term deposits made by company with another company.

  1. Indian Depository Receipts
  2. American Depository Receipts
  3. Global Depository Receipts
  4. Inter-Corporate Deposits

Q10. In rural, backward, and hilly areas, special financial assistance is provided by

  1. Money lenders
  2. Commercial Banks
  3. Regional Rural Banks
  4. All of these

Q11. Which of the following is a merit of retained earnings?

  1. Economical
  2. No charge on assets
  3. Enhances the market value of shares
  4. All of these

Q12. The working capital requirements of a business that sells goods on credit are usually:

  1. More than that of a business selling goods only on a cash basis
  2. Same as that of a business selling goods only on a cash basis
  3. Less than that of a business selling goods only on a cash basis
  4. None of these

Q13. Who are the primary risk bearers of the company?

  1. Equity shareholders
  2. Debenture holders
  3. Preference shareholders
  4. Creditors

Q14. ______ is commonly used by business organisations as a source of short-term financing.

  1. Lease financing
  2. ADRs
  3. Trade Credit
  4. None of these

Q15. The preference shares, which carry the right to accumulate unpaid dividends in future years, are known as

  1. Non-cumulative Preference shares
  2. Cumulative Preference shares
  3. Participating Preference shares
  4. None of these

Q16. The working capital requirements of a business are high if

  1. The sales turnover of the business is high
  2. It sells goods on credit
  3. It has an expansion plan
  4. All of the above

Q17. The term ‘redeemable’ is used for

  1. Preference shares
  2. Commercial paper
  3. Equity shares
  4. Public deposits

Q18. Which of the following is a short-term source of finance?

  1. Shares
  2. Trade Credit
  3. Public deposits
  4. All of these

Q19. The fixed capital requirement of a business is low if

  1. It plans to upgrade the technology
  2. It plans to shift the business to a new location
  3. The business is operated on a large scale
  4. None of the above

Q20. Finance received on the issue of shares is a

  1. Short-term
  2. Medium-term
  3. Long-term
  4. Very short period

Q21. Which of the following is a limitation of equity shares?

  1. Permanent burden of interest
  2. Charge on assets
  3. Danger of over-capitalisation
  4. Repayment of obligation

Q22. Which one of the following is known as ‘Risk capital’?

  1. Debentures
  2. Preference shares
  3. Equity shares
  4. Retained earnings

Q23. An undistributed portion of net earnings in the business is known as

  1. Ploughing back profits
  2. Self-financing
  3. Retained earnings
  4. All of the above

Q24. Which of the preferential rights is enjoyed by preference shareholders over equity shareholders?

  1. Voting right
  2. Right to receive a fixed rate of dividend
  3. Right to receive repayment of capital
  4. Charge on assets

Q25. ______ are debt instrument that does not carry a specific rate of interest, but issued at a heavy discount.

  1. Debentures
  2. Equity shares
  3. Bonds
  4. None of these

Q26. The capital of the company is divided into a number of parts, each of which is called

  1. Dividend
  2. Profit
  3. Interest
  4. Share

Q27. Which of the following statements pertain to public deposits?

  1. It is easy for the new companies to raise funds through public deposits.
  2. Public deposits create a charge on the assets of the company.
  3. The depositors have voting rights.
  4. None of the above.

Q28. Debentures represent

  1. Fixed capital of the company
  2. Permanent capital of the company
  3. Fluctuating capital of the company
  4. Loan capital of the company

Q29. Which one of the following is NOT a limitation of raising funds through debentures?

  1. No dilution of control
  2. Charge on assets
  3. Fixed obligation
  4. All of the above

Q30. Which of the following businesses requires a higher amount of working capital?

Image of working capital business

  1. Figure A
  2. Figure B
  3. Both A and B
  4. None of these

Q31. Identify the different sources of finance traded in the organisation shown in the picture.

Image of stock exchange with a bear and bull

  1. Shares
  2. Debentures
  3. Both A and B
  4. None of these

Q32. Name the kind of return on investment given to the investors shown in the given picture.

‘Shall we allow a near-term consideration of ethics to overwhelm higher profit margins? Ladies and gentlemen, I think we’re better than that.’

  1. Commercial paper
  2. Retained earnings
  3. Dividend
  4. Trade credit

The End

Do you want to practice more for Chapter 7: Sources of Finance? Click here.

Saturday, October 11, 2025

Class 12th Business Studies Worksheet - W10a

Free Business Studies - Class 12th (CBSE) - Worksheet - W10a - Financial Market

Do you want free Business Studies (CBSE) for class 12th to score higher in your board exams?
Well, you have visited the correct platform.
On this page, you can find several case studies (short and long) for practice and solve them. The first section is for short case studies, followed by long case studies. 
Here are the quick details:
  • Subject: Business Studies
  • Class: 12th (CBSE)
  • Chapter Name: Financial Market
Below is the content pattern:

CBSE Business Studies Case Studies (Financial Market)

Short Case Studies

Case Study 1

Identify the type of financial market in the following cases:
  1. In this financial market, there is a higher degree of liquidity of the financial instruments available to the investors, as there is an institution that takes a guarantee of this action.
  2. The name of this institute is DFHI (Discount Finance of India).
  3. The securities return in this market is riskier in relation to other markets because there is a possibility of both recession and prosperity of the issuing company. When these companies perform well, there is a chance that the returns may go up, and eventually, when the companies do not perform well, the returns may go down and result in a loss of money to the investors.

Case Study 2

‘Hitesh Ltd.’ is a well-known company in the cement industry since 1999. The company has an authorised capital of ₹ 100 crore and is listed on a reputed stock exchange.
The value of its shares is increasing day by day due to an increase in the demand for cement.
Now the company wants to enter the car manufacturing business. For this, it requires ₹ 200 crore.
The finance manager of the company decides to raise this capital through a public issue.
  1. Identify the market in which the company’s existing securities are being traded.
  2. Name the market through which the company wants to raise its capital of ₹ 200 crore for its new business.
  3. Distinguish between the markets identified in (i) and (ii) above on the basis of any two points.

Case Study 3

These days, the development of a country is also judged by its system of transferring finance from the sector where it is in surplus to the sector where it is needed the most.
To give strength to the economy, SEBI is undertaking measures to promote the stock market.
In addition to this, there is another market in which unsecured and short-term debt instruments are actively traded.
This market helps to meet the short-term requirements of the government, banks, and investors in directing the available funds into their most productive investments.
  1. Name the function being performed by the market in the above case.
  2. Name the market segment other than the capital market in which unsecured and short-term debt instruments are traded. Also, give any three points of difference between the markets.

Case Study 4

In 2nd five Five-Year Plan, ‘industrialisation’ was the ‘main focus’.
But the major problem was saving and investment—households used to invest in gold and property only.
The government had to take the initiative to establish infrastructure and other basic industries.
With the pace of economic development, small savings were promoted by establishing an organised market.
This market is regulated by SEBI and has contributed a lot to economic development.
  1. Identify the market referred to in the case.
  2. State two functions of this market.

Case Study 5

Raman, who is a broker in a stock exchange, has to face challenging questions from society.
His own family sometimes asks him to think about his decision to become a broker.
He, however, has full faith in the stock exchange.
He knows that membership of a stock exchange is properly regulated, and abiding by the legal system and the public interest is safe in making deals.
His children once asked him the reason behind the ups and downs in the stock market.
He clarified their doubt by telling them that the forces of supply and demand decide the prices of securities in the secondary market.
Of late, he has decided to write a book on the functioning of the stock exchange and its significance in the Indian economy.
He is trying to highlight in his book how, through the process of investment and disinvestment, existing securities are sold and resold, and savings are channelised into the most productive opportunities.
Definitely, Raman is justifying his presence in his job.
  1. What is the meaning of the stock exchange?
  2. Identify and briefly explain the functions of the stock exchange discussed in the above case.

Case Study 6

Rajiv, a small investor from a remote town, is looking to invest in stocks for the first time.
He accesses the stock market through an online platform that allows him to view real-time prices, make quick trades, and track his portfolio from his home.
The platform he uses is highly efficient, with minimal errors and quick order executions.
Rajiv is amazed by how he can trade alongside investors from different parts of the world, all on the same platform, without physically visiting any stock exchange office.
Based on the case above, list any three advantages of the screen-based trading system.

Case Study 7

Supriya’s grandmother, who was unwell, called her and gave her a gift packet.
Supriya opened the packet and saw many crumpled share certificates inside.
Her grandmother told her that they had been left behind by her grandfather.
As no trading is now done in physical form, Supriya wants to know the process by adopting which she is in a position to deal with these certificates.
  1. Identify and state the process.
  2. Also give two reasons to Supriya why dealing with shares in physical form has been stopped.

Case Study 8

Mr. Patel, a director of ABC Ltd., was privy to confidential information that the company was planning to issue bonus shares in its upcoming board meeting.
Anticipating that this announcement would lead to a rise in the company’s stock price, Mr. Patel took advantage of this insider information.
He decided to buy 12,000 shares of ABC Ltd. from the stock market before the announcement was made public.
Once the announcement was made, as expected, the stock price surged by 10 due to increased demand from investors excited by the bonus share issue.
After a few months, when the stock price had risen considerably, Mr. Patel sold all 12,000 shares and made a substantial profit, leveraging his access to confidential company information that was not available to general investors.
  1. Name the act of Mr. Patel.
  2. Is it permitted?

Case Study 9

Due to various malpractices and exploitation of investors in the securities market, the Indian Government established a separate regulatory body to protect the investors and to develop and regulate the securities market.
  1. Identify the regulatory body set up by the government.
  2. Discuss its various objectives.

Case Study 10

Identify and explain the type of function of SEBI in the following cases.
  1. Rajeev was unwilling to buy shares in the stock market as he was told by someone that the stock market is a place where various malpractices take place. He decided to discuss the matter with his friend, who explained how SEBI takes care of the interests of the investors.
  2. Prakash wants to become a stockbroker. When he approaches people and asks them to get started as investors through him, they ask for a certificate, which the SEBI must have given him. He becomes aware that in order to function as a stockbroker, he will have to get registered with SEBI.

Long Case Studies

Case Study 11

Shreya is a student of 10+2 (Commerce). Her two friends, Sugandha and Sakshi, are 10+2 (Non-medical) students. Shreya has full knowledge of the capital market. Both her friends are interested in it, but they do not have even an iota of knowledge about it. Shreya gives them the knowledge about the capital market in the following manner.
“In order to meet its financial requirements, the company issues shares. Shares are issued in the capital market. The company issues a prospectus and invites the general public to invest in shares. It is called an Initial Public Offering (IPO). The company is successful in talking when the investors are trapped.
If they so desire, they can sell their shares at the current market price to other investors so that they can use their own capital.
Another important fact is that the market in which the company issues shares has no particular place.
However, the market wherein the shareholders sell shares does have a particular place, called the stock exchange.”
  1. In the above paragraph, two types of capital markets have been mentioned. Identify them.
  2. Of the identified type of capital market, give two characteristics of each, by way of quotation.

Case Study 12

Reena got ₹ 10,00,000 after selling her parental property, which she had got as a gift from her grandmother. Her friend advised her to invest in securities in the stock market.
Reena was unaware of the procedure for the same. Her friend introduced her to a stockbroker, who was registered with the National Stock Exchange. Reena approached the broker.
The broker guided her to open a DEMAT account with a depository, as well as a bank account. Reena opened a bank account and a DEMAT account with Exim Bank.
  1. Identify and state the steps in the trading procedure for buying and selling securities, which have been discussed above.
  2. State the next four steps of the trading procedure.

Case Study 13

Rahul, an avid investor, was following the stock market closely. One day, he read about a company that suddenly halted trading of its shares due to an order from SEBI (Securities and Exchange Board of India). The company was found guilty of manipulating stock prices, which created artificial demand for its shares.
SEBI’s intervention not only suspended trading but also imposed penalties on the company’s officials involved in these malpractices.
Rahul was curious about how SEBI ensures such activities don’t go unchecked and how it helps in maintaining transparency in the securities market.
This incident made him wonder about the actual role of SEBI and how it contributes to the overall development of the securities market.
He began researching SEBI’s functions and its impact on both investors and companies.
  1. Explain the purpose and role of SEBI in the Indian securities market.
  2. State the developmental and protective functions of SEBI and how they contribute to the growth of the securities market.
  3. State any one objective of SEBI.

Case Study 14

Rajiv Malhotra was the managing director of ‘Finvest Securities’, a leading financial services firm. The firm primarily dealt with portfolio management, mutual funds, and stock market investments. Rajiv ensured that all regulatory guidelines were followed diligently.
His firm was known for registering brokers and intermediaries according to the rules set by SEBI. Rajiv also paid close attention to the company’s responsibilities, ensuring that Finvest Securities was fully compliant with all the necessary regulations and levies.
However, during a stock market boom, there was an increase in fraudulent practices, insider trading, and speculative activities in the industry. Despite these developments, Finvest Securities continued to follow their strict regulatory framework and refused to participate in unfair trade practices. Their conservative approach limited their short-term profits but earned them a solid reputation for ethical behaviour.
In contrast, Market Flow Investments, a competitor, saw rapid growth by exploiting loopholes and engaging in aggressive trading strategies. This allowed them to generate high profits in the short term. However, when SEBI launched an inquiry and audited the intermediaries involved, market flow was penalised for insider trading, while Finvest Securities was praised for upholding ethical standards.
Quoting lines from the above paragraph, identify and explain two regulatory functions and two protective functions of SEBI as discussed in the case above.

Case Study 15

R Ltd. is a real estate company that was formed in 1950. In about 56 years of its existence, the company has managed to carve out a niche for itself in this sector. 
Lately, this sector has been witnessing a boom due to the fact that the Indian economy is on the rise. 
The incomes of the middle class are rising. More people can afford to buy homes for themselves due to the easy availability of loans and accompanying tax concessions.
To expand its business in India and abroad, the company weighs various options to raise money through equity offerings in India. 
Whether to tap the equity or debt market, whether to raise money from the domestic market, the international market, or a combination of both? When to raise the necessary finance from the money market or the capital market? It is also planning to list itself on the New York Stock Exchange to raise money through ADRs.
To make its offerings attractive, it is planning to present a flow of financial plans and products to its stakeholders and investors, and also expand its listing on the stock exchange after complying with the regulations of SEBI.
  1. What benefits will the company derive from listing at the stock exchange?
  2. What are the regulations of SEBI that the company must comply with?
  3. How does the SEBI exercise control over R Ltd. in the interest of investors?

The End

Do you want to practice case studies of Nature and Significance of Management? Click here for them.

Tuesday, October 7, 2025

CBSE Class 12th Business Studies Worksheet - W11b

Free Business Studies - Class 12th (CBSE) - Worksheet - W11b - Marketing Management

Business Studies for CBSE class 12th is a subject that requires immense practice to score higher in board exams.
On this page, you can find several case studies (short and long) for practice and solve them. The first section is for short case studies, followed by long case studies. 
Here are the quick details:
  • Subject: Business Studies
  • Class: 12th (CBSE)
  • Chapter Name: Marketing Management
Below is the content pattern:

CBSE Business Studies Case Studies

Short Case Studies

Case Study 1

Sonaza watch manufacturing company is a renowned company in marketing watches. 
It performs various activities like market analysis, product designing or merchandising, packaging, warehousing, branding, pricing, promotion, and selling. 
The company maintains good customer relations through various follow-up activities. This helps the company in procuring repeat sales orders.
  1. Name and define the concept related to the activities mentioned in the above paragraph.
  2. Explain any three features of this concept identified in part (i).

Case Study 2

Arnav is a distributor of tea to far-off places. He has opened a company that deals in tea. He has arranged tea to be sold into three categories: green, yellow, and red.
His brother Ramesh, on the other hand, is running a mobile manufacturing company.
His company strictly produces mobile phones according to the pre-determined standards.
The mobiles of each variety are of the same size, look, and performance.
  1. In the above case, which function of marketing has been highlighted?
  2. Name the four advantages of the above-highlighted function.

Case Study 3

Girishi, Tanishq, and Rohit were friends from college days, and now they are doing different kinds of business.
They regularly meet and discuss their business ideas and often exchange notes on customer satisfaction, marketing concepts, product designing, selling techniques, social concerns, etc.
In one of such meetings, Girishi drew the attention of Tanishq and Rohit towards the exploitation of consumers.
She said that most of the sellers were exploiting the consumers in various ways and were not giving attention to their social responsibility and ecological aspects of marketing, whereas she also felt social concern for this.
Tanishq said that they were under pressure to satisfy the consumers , but the stated that the consumers would not but enough unless they were convinced and motivated.
Rohit felt that a company cannot achieve its objectives without understanding the needs and wants of the customers. He further stated that it is firms duty to continuously consider customer needs and preference.
Identify the various types of thinking that guided Girishi, Tanishq, and Rohit towards the marketing efforts were identified in the above paragraph.

Case Study 4

Rohan is a dedicated shoe manufacturer specialising in affordable school shoes for students.
Observing an opportunity to maximise his profit, Rohan decides to scale up his production.
His goal is to produce a high quantity of shoes, aiming to distribute them across a broad market at affordable prices.
By increasing production volume, he believes he can lower the average cost of manufacturing each pairs, which would allow them to sell his shoes at competitive prices, making them widely available to school students across different regions.
Rohan’s approach is focused on maximising output and reaching as many customers as possible by keeping prices low, thus ensuring easy availability.
  1. Identify the marketing management philosophy adopted by Rohan.
  2. Explain the philosophy on the basis of the main focus and means/ends.

Case Study 5

GreenTech Solutions, a company focused on sustainable products, has launched a new line of eco-friendly gadgets designed to reduce environmental impact. They aim to balance consumer needs with environmental welfare, ensuring minimal harm to nature while offering high-quality products.
The company emphasises the importance of using recyclable materials, minimising carbon footprints, and supporting environmental causes with every purchase. 
To create a strong market presence, GreenTech has branded its products with a unique logo and distinct packaging that highlights its green initiatives.
As a result, the brand stands out from competitors, allowing the company to charge premium prices due to the growing demand for eco-conscious products.
  1. Identify the marketing management philosophy adopted by GreenTech Solutions.
  2. Explain the advantages of branding to marketers as identified in the case.

Case Study 6

Ramesh has purchased a car. He is from the lower middle class and teaches at a college. He has purchased a luxury car that his father definitely prevented him from purchasing to pay his sister’s fees.
There were many reasons that stimulated him to make this expensive decision in life, as many of his friends from rich backgrounds have such cars and use them in their lives.
In order to gain importance in his friend circle, he knew he would have to purchase a car, which would improve his stature in their eyes.
His mother thinks that his son’s decision was not good. She opines that a car is a waste of money. She thinks that the purpose of a car is only as a transportation vehicle.
However, the views of his wife differ from those of her mother. She thinks that since he has purchased this car, his confidence level has gone high, and he is mentally more equipped, as he can rely on his car for several benefits like transportation, prestige, etc.
Definitely, people have different perceptions of a situation. Similar is the case with his family members.
In the above case, which  area of marketing has been highlighted throughout the paragraph?

Case Study 7

ZOHO a garment company has a huge collection women’s garments to be sold across its branches in various cities.  The company has decided to give a heavy discount on its garments, with a view to lure the buyers. It is also visiting various institutes for sponsoring fashion shows in order to push its sales. However ,the garments are not liked by the customers as they have not been made as per their needs and preferences.

Identify and state the Marketing Management philosophy being followed by ZOHO.

Case Study 8

Raunak soap is an established soap in the market. The soap has shown great growth in terms of repeated purchase and the addition of new customers. Now that the company has done well, the top management has decided to launch a few products. The names to be kept for the new products are giving them new challenges.
The company has decided to launch a cream named Soother as it is very good for the skin, makes it very soft, and removes dryness. There are other products of the firm under different packaging. This will be launched in selected regions that require the use of different media and in different forms. 
The manager wants a name for the shampoo that must be different from other players in the market and should be short, easy to pronounce, spell, recognize, and remember. The company is also planning to launch another shampoo in the market for dry hair because people have different types of hair, depending on their needs. For this, the company has decided that the name should be easily remembered and accepted by people.
The company then wants to launch a powder, they have invested a lot in the manufacturing of this product and want to sell this product like they have been able to sell their previous soaps named Raunak.
In the above case, identify the various characteristics of a good brand name highlighted.

Case Study 9

Lighting Ltd., a firecracker manufacturing company, launched some new products on the eve of Diwali, which attracted many buyers.
To meet the increased demand, the company employed children from nearby villages. Although the product was in great demand, appropriate safety warnings for use were not mentioned on the packets, which led to many accidents.
  1. Identify and explain the important product-related decision that was not taken into consideration by the company.
  2. State any three functions of the product-related decision identified in (i).

Case Study 10

Sharmila is the founder of a new FMCG company. She wants her products to speak to potential customers. For this, she is working a lot on the packaging of her products. She has decided to cut down the personal selling efforts of her company by reducing the number of salesmen, as she wants the packaging to speak for itself, thus gaining the attention of potential customers. She has also made other efforts.
She has brought an R&D department into her organisation and has asked them to invent new types of packaging in order to increase the scope of marketing, as packaging would ensure safety, uniformity, and convenience in handling the products.
She knows she will face a lot of competition in that particular market, as there are many players in the market. The owner feels that she should design distinct packaging that gives the brand identity to the product. She wants her packaging to be such that her products have a lot of different functions as per their nature. 
The packaging can be used for reuse and refill as well. Also, their packaging should convey their quality. The retailer at the market has shown a desire to display the items. They have become both demanding and informed.
They have more choices now. One thing that she thinks cannot be ignored in a market is the quality and purity of the products; these two traits can only be known with packaging. One more factor that R&D believes affects customers’ perception of a product is really noteworthy.
  1. Which concept of marketing has been highlighted in the above case?
  2. State any three benefits of the concept identified in (i).

Case Study 11

“Every time I travelled, my friends asked me to bring chocolates and coffee from all over the world,” says Raveena.
Finally, she and her colleague, Rahul, decided to start a business out of it. They posted on social media, asked people for their opinions, and formulated a list of 100 places. They tied up with different vendors.
They started servicing people from Mumbai who wanted items from Chennai, and people from Kolkata who wanted items from Delhi. They wanted to connect buyers and sellers through the bridge gap between them by moving products through the business.
Explain any two important activities that Raveena and Rahul will have to be involved in for making the goods available to the customers at the right place, in the right quantity, at the right time.

Case Study 12

EcoPure Products is a company specialising in environmentally friendly cleaning supplies. Founded by a group of sustainability enthusiasts, the company prides itself on producing high-quality, eco‑friendly products that are safe for both people and the planet.
To maintain a close connection with its customers and ensure that they understand the benefits of its products, EcoPure sells its cleaning supplies directly to consumers through its own website. The company provides detailed information about each product, including ingredients, usage instructions, and environmental impact.
The company has also set up a subscription service, allowing customers to receive their favourite products delivered to their homes on a regular basis.
Identify the type of channel of distribution used by EcoPure Products.

Case Study 13

Going to the gym and following a protein diet has become a popular trend these days. However, protein diets are costly for many people, especially the youth who struggle to afford gym memberships and nutritious food. 
One day, Mrinal was near a gym close to his house and saw an attractive poster about their offers.  The gym was offering a 50% discount on fee for a limited period and a free protein diet for 10 days, which immediately attracted him 
A crew member of the gym approached him, explained the benefits, and Mrinal immediately submitted the fee and joined the gym.
  1. Identify and give the meaning of the element of the marketing mix discussed above.
  2. The element of marketing-mix identified in (i) above includes various tools of communication. Identify and explain the tools highlighted in the above paragraph.

Long Case Studies

Case Study 14

Nisha, a student of Class XII Business Studies, belonged to a family of farmers who specialised in cultivating wheat. Her family grew different types of wheat and was known for their high-quality produce. 
Her father, who was experienced in wheat farming, suggested that they explore the possibility of selling their produce directly to consumers as a part of her project, since that would be profitable. 
She also noticed that wheat production occurred seasonally, but its demand remained steady throughout the year.
Nisha recognized that this gap between production and sales needed proper planning. To maintain the quality of packaged wheat, she rented a warehouse for storage and safety. Additionally, she created attractive packaging with clear labels that provided information about the type of wheat, nutritional value, and authenticity. 
Additionally, she gave her product a unique brand name, ‘Golden Grain’, to distinguish it from other wheat brands in the market.
Explain the three functions of marketing as identified in the above case study.

Case Study 15

BJ Pvt Ltd. is a company that manufactures organic shampoos with the brand name ‘Pure Shine’. This name will help the company in creating product differentiation. People in different regions may prefer different materials due to varying climatic conditions and locally available ingredients like curry leaves, neem, rice, etc.
The focus of the company is on the satisfaction of customer needs.
To have a higher demand for shampoo, it decided to fix a lower price to increase sales and expand the market. To inform the customers about the shampoo and its features, etc., the company used promotional tools.
For maximum customer satisfaction, the company improves the contact details of the customer care centre to handle customer complaints.
Identify and explain any three functions of marketing discussed in the above paragraph.

Case Study 16

Ayush and Rhea were passionate about sustainable agriculture and healthy living. They wanted to start a business selling organic produce. They had a small farm in a rural area where they began growing fresh organic produce and herbs.
In the beginning, they faced challenges in marketing their organic products. They realised that their high-quality produce needed better presentation and a strong identity to stand out in a competitive market.
They named the business ‘Earthy Store’, which indicated the products’ benefits and qualities and reflected the values of the business's sustainability and health. They chose a logo that incorporated elements of nature and used earthy colours to convey their organic commitment.
They designed and developed eco-friendly, biodegradable bags and reusable containers for customers’ convenience.
They also added a personal touch by including handwritten notes in each bag. They also designed and developed product stickers with detailed information about product contents, nutritional benefits, date of manufacture, date of expiry, etc. 
The stickers so developed were put on the bags and reusable containers for customers' convenience.
They also created a user-friendly website and established a strong social media presence to inform potential customers about their products and persuade them to buy the same.
Within a couple of months, they had built a loyal customer base, which made them earn profits even in a competitive environment. 
In a year, they were able to secure contracts with local grocery stores and restaurants. Quoting lines from the above paragraph, identify and explain the three functions of marketing discussed in the above case.

Case Study 17

Choco Ltd. offers a wide variety of chocolate products. It has an action programme of not selling its products by their generic name but under different names like Choco-silk bar, Choco-munch, and Choco-crunchy, etc., for different customer segments. 
All these names have great popularity and acceptability in the market. As the company policy, the products were offered at reasonable and affordable prices for targeting a mass customer base. 
During the festive season, the company launched a massive promotional campaign to increase its revenue and achieve its communication objectives. 
The company introduced free gifts for the customers. Their on-ground sales team delivers the products not only to the departmental stores but also to small shops, so that the different segments of customers can easily get the products. 
They also provide information and support services to the customers to ensure repeat sales.
From the viewpoint of the management function, briefly explain any four activities of marketing which the firm is involved in, apart from the above-mentioned ones it’s already performing.

Case Study 18

Aryan and Rohan were passionate about sustainable agriculture and healthy living. They wanted to start a business selling organic produce. They had a small farm in a rural area where they began growing fresh organic produce and herbs. In the beginning, they faced challenges in marketing their organic products. They realised that their high-quality produce needed better presentation and a strong identity to stand out in a competitive market. They named the business ‘Earthy Store,’ which indicated the product's benefits and qualities and reflected the values of the business's sustainability and health.
They chose a logo that incorporated elements of nature and used earthy colors to convey their organic commitment. They designed and developed eco-friendly biodegradable bags and reusable containers to courier their products to the customers. They also added a personal touch by including handwritten notes in each bag. They also designed and developed product stickers with detailed information about organic product contents, nutrition benefits, date of manufacture, date of expiry, etc. The stickers were put on the bags and reusable containers for customers' convenience.‘Earthly Store’ created a user-friendly website and established a strong media presence to inform potential customers about their products and persuade them to buy the same. Within a couple of months, they had built a loyal customer base, which made them earn profits even in a competitive environment. In a year, they secured contracts with local grocery stores and restaurants. 
Quoting lines from the above paragraph, identify and explain the three marketing philosophies discussed in the above case.

Case Study 19

Ravi and Megha started ‘Energy Lights’, a company manufacturing energy-efficient LED lighting, after realising an increasing demand for the same.Manufacturing high-quality LED lights with some unique features requires high investment in technology and high-grade materials.This pushed up their cost of manufacturing. To determine the price of their LED lights, they not only wanted to cover all costs but also wanted to earn a margin of profit over and above the costs.This will set them the minimum level or the floor price at which the LED lights would be sold.The high demand and the utility provided by these lights will set the upper limit of the price.Though there was enough competition in the LED lights business, even then they kept the price of their lights higher than the competitors because of their good quality and its features.They justified the higher price because of the product differentiation and unique methods of advertising and sales promotion, etc.
Quoting lines from the above paragraph, identify and explain any three factors that were taken into consideration by Ravi and Megha to determine the price of their LED lights.

Case Study 20

Maruti Udyog sells its cars and vans through company-approved retailers and covers a wide area of the market.
Identify the channel adopted by Maruti and discuss in brief the other two channels also.

Case Study 21

AutoX Pvt. Ltd. is a company that specialises in the production of electric motorcycles. After conducting a market survey, they discovered that customers seek an environmentally friendly alternative to conventional fuel-powered motorcycles. Taking into account consumer needs as well as social, ethical, and ecological aspects of marketing, the company introduced a new electric motorcycle model powered by renewable energy sources. The launch event received significant media coverage from top news channels and newspapers to spread awareness about the product and enhance the company’s reputation. AutoX Pvt. Ltd. recognises the importance of managing public perception and maintaining strong relations with the public consistently.
  1. Identify and explain the marketing philosophy involved in the above case.
  2. Identify and explain the communication tool that was used by the company.
  3. Explain any two other promotional tools that can be used by X Ltd. to achieve its objectives.
Or
Kumar and Sons Ltd. is engaged in the manufacturing of cars. The company surveyed the market and found that customers need a car that runs on eco-friendly fuel instead of petrol or diesel. Keeping the needs of customers as well as social, ethical, and ecological aspects of marketing in mind, the company launched a new model of car that runs on biodiesel. The launch event was covered by the top news channels and newspapers. This was done to disseminate information about the product and build goodwill for the business. Kumar and Sons Ltd. also recognized that it is imperative to manage its public image and the company’s relations with the public in a consistent and planned way.
  • Identify and explain the marketing philosophy involved in the above case.
  • Identify and explain the communication tool that was used by the company.
  • Explain any two other promotional tools that can be used by X Ltd. to achieve its objectives.

Case Study 22

A company was marketing ‘juicers’, which were very popular due to their quality and the after-sales service provided to the customers. The company was a leading company in the market and earned huge profits. Because of huge profits, the company ignored the after-sales services. As a result, its relations with customers were spoiled and the image of the company in the public was damaged. The top management became concerned when the profits in the current quarter fell steeply. On analysis, it was realised that ignoring the after-sales services was its main cause. Therefore, the company took all possible measures to correct and promote its favorable image. 
As a result, the goodwill of the company improved in society.
  1. Name and state the communication tool used by the marketer in the above case to improve its image.
  2. Also explain the role of the tool as identified in part (i).

The End

Do you want to learn Chapter 11: Marketing Management quickly with easy revision notes? Click here to access the free revision notes.

Do you want to practice another worksheet that contains lots questions for Chapter 11: Marketing Management? Click here to access the free worksheet.

CBSE Class 11th Business Studies Test - t6b

Free Business Studies - Class 11th (CBSE) - Test - t6b - Social Responsibilities of Business and Business Ethics

Time: 1 hour                                                                                                                               Marks: 40

Q1. Which of the following business practices is ethical? (1 Mark)

  1. Adulteration of goods
  2. Sale of duplicate goods under popular brand names
  3. Honesty in dealing with the consumers
  4. Exploitation of workers

Q2. Ethics are related to the fields of: (1 Mark)

  1. Medical
  2. Law
  3. Business
  4. All of the above

Q3. Written Document of a company that defines Principles of Conduct is known as - (1 Mark)

  1. Code of responsibility
  2. Code of behavior
  3. Code of ethics
  4. All of the above

Q4. Which type of environmental pollution is shown in the picture given below? (1 Mark)

Picture of type of pollution

  1. Air
  2. Water
  3. Noise
  4. All of these

Q5. Complete the series based on the hint given: (1 Mark)
Charging a reasonable price for goods and services: Economic Responsibility.
Paying tax honestly: ____________

Q6. ‘It includes the behaviour of the firm expected by society but not codified by law.’ Identify the category of social responsibility referred to here. (1 Mark)

  1. Economic responsibility
  2. Legal responsibility
  3. Ethical responsibility
  4. All of the above

Q7. Ethics are important for: (1 Mark)

  1. Top management
  2. Middle-level management
  3. Non-managerial employees
  4. All of the above

Q8. Which of the following statements is NOT true in the case of ‘Business Ethics’? (1 Mark)

  1. Business Ethics and profit go together in the long run.
  2. Business Ethics are socially determined moral principles.
  3. Business Ethics are never enacted into laws.
  4. Business Ethics refer to the ‘Code of Conduct’.

Q9. Read the following statements carefully: (1 Mark)
In light of the given statements, choose the correct alternative from the following:

  1. Both statements 1 and 2 are true.
  2. Statement 1 is false and statement 2 is true.
  3. Statement 1 is true and statement 2 is false.
  4. Both statements 1 and 2 are false.

  • Statement 1: Pollution changes the physical, chemical, and biological characteristics of air, land, and water.
  • Statement 2: Pollution harms human life and the lives of other species.

Q10. “According to the Weights and Measures Act, every edible product should explicitly bear a green dot for vegetarian contents and a brown dot for non-vegetarian ingredients”; however, this practice is not followed by Svad Pvt Ltd, a company engaged in the manufacturing of frozen snacks. Identify the kind of social responsibility being ignored by the company. (1 Mark)

  1. Ethical Responsibility
  2. Economic Responsibility
  3. Legal Responsibility
  4. Discretionary Responsibility

Q11. e-Choupal is an initiative of Indian Tobacco Corporation (ITC) Limited to link directly with rural farmers for the procurement of agricultural produce. 

e-Choupal was conceived to tackle the challenges posed by the unique features of Indian agriculture, characterised by fragmented farms, weak infrastructure, and the involvement of numerous intermediaries.

Through e-Choupal, ITC aims to change the quality of life and the future outlook of Indian farmers; towards which interest group is ITC discharging its social responsibility? (3 Marks)

Q12. An American shoe manufacturing company came up with the designs that had holy imprints of Indian Lords. 

The company had expected that it would impress the Indians living in America; however, the Indians were left in a big shock, mixed with anguish and anger. Identify and state the kind of social responsibility being ignored by the company. (3 Marks)

Q13. Explain four types of Environmental pollutions. (4 Marks)

Q14. ‘All Time Bank’ is a very reputable bank known for its faith among its customers and other stakeholders.

The customers have also been loyal to the bank for the past several years due to its ethical management of affairs.

A marketing company managed to get the personal details of its customers against a hefty amount.

The news of the bank selling the personal details was leaked and was widely spread in the media.

The General Manager of the bank had to call a press conference where he hid the fact, saying that the data was leaked by an employee who was sacked, and the matter was reported to the police.

  • Which concept of business responsibility is lacking in this case? Explain its meaning.
  • Did the bank fail in fulfilling its social responsibility towards any particular interest group? If yes, then name the group. (4 Marks)

Q15. Intex Ltd. is a well-known company engaged in the manufacturing of packaged frozen ready-to-eat items.

The company is committed to taking proper precautions against malpractice like adulteration, poor quality, and misleading advertising.

The company not only follows the rules and regulations of the country, but it also pays the due amount of taxes regularly.

The company has created proper and safe working conditions.

Intex Ltd. maintains proper financial records and aims to ensure efficient utilisation of funds.

The company has taken all reasonable steps to protect the natural environment and avoid any type of pollution.

By quoting lines from the given paragraph, identify the different interest groups towards which the company is fulfilling its social responsibilities. (5 Marks)

Q16. Discuss the elements of Business Ethics. (5 Marks)

Q17. Maruti Motors is the first Indian Company to introduce vehicles with Euro norms in order to make environmentally friendly engines. It has also manufactured a CNG version of buses and launched a CNG version of its passenger car.

Moreover, the company has planted 60,000 trees in the works and the township, and more than 1.4 million trees have been planned in the Jamshedpur region.

The company has directed all its suppliers to pack their products in an alternate material instead of wood.

Identify and state the concern being discussed above in the context of social responsibility. 

Also explain the role of business in it. (6 Marks)

The End

Sunday, October 5, 2025

CBSE Class 11th Accountancy Worksheet - w15a

Free Accountancy - Class 11th (CBSE) - Worksheet - w15a - Depreciation

Q1. On 1st April, 2020, Ashoka Ltd. purchased Machinery costing ₹5,00,000 via bank. On July 1, 2023, the Machinery was sold for ₹2,00,000.

Prepare Machinery account calculating depreciation @ 10% p.a. on Original Cost Method.
Accounts are closed on 31st March each year.
Q2. Birla Cotton Mills purchased machinery on 1st August 2020 for ₹90,000.
On 1st October 2021, it purchased another machine for ₹40,000.
On 30th June 2022, it sold off the first machine purchased in 2020 for ₹58,000 and on the same date purchased new machinery for ₹1,00,000.
Depreciation is provided at 20% p.a. on the original cost each year.
Accounts are closed each year on 31st March.
Show the Machinery Account for three years.
Q3. (Calculation of Gain (Profit)/Loss on Sale of Asset).
Vijay Ltd. purchased a second-hand machine for ₹5,50,000 and spent ₹50,000 on repairs. Depreciation is to be provided @ 10% p.a. by the Straight Line Method. The machine is sold for ₹4,40,000. The accounting year is the financial year.
Calculate gain (profit) or loss on sale of the machine in each of the following alternative cases:
  • Case 1: If the date of purchase is 1st April, 2021, and the date of sale is 31st March, 2024.
  • Case 2: If the date of purchase is 1st April, 2021, and the date of sale is 30th September, 2023.
  • Case 3: If the date of purchase is 1st July, 2021, and the date of sale is 31st March, 2024.
  • Case 4: If the date of purchase is 1st July, 2021, and the date of sale is 30th September, 2023.
Q4. Shivam Mills purchased machinery costing ₹3,00,000 on 1st April, 2021. It purchased more machinery on 1st January, 2023, for ₹2,00,000. 
On 1st April, 2023, one third of the machinery that was installed on 1st April, 2021, became obsolete and was sold for ₹70,000. 
Depreciation is charged at 10% p.a. on original cost.
Prepare Machinery Account for the first three years ending on 31st March, 2024. Also show the balance of the Machinery Account on 1st April, 2024.
Q5. On 1st October, 2021, Niharika Rice Mills purchased a second-hand machine for ₹1,80,000 and spent ₹20,000 on its repair and installation. 30th September, 2024, the machinery was discarded and sold for ₹1,40,000, and an amount of ₹4,000 was paid as dismantling charges. The books are closed on 31st March every year, and depreciation is charged @10% p.a. on the written down value. Prepare Machinery Account from the date of purchase of machinery till the date of sale of machinery.
Q6. Calculate annual depreciation and rate of depreciation under the Straight Line Method in each of the alternative cases:
Case Purchase Price of Machinery (₹) Installation Charges (₹) Estimated Scrap Value (₹) Estimated Useful Life (in Years)
(a) 1,80,000 20,000 10,000 5
(b) 4,75,000 25,000 50,000 5
(c) 90,000 10,000 20,000 10
(d) 3,40,000 60,000 40,000 10
(e) 90,000 10,000 20,000 4
Q7. Calculate the amount of Annual Depreciation and Rate of Depreciation under the Straight Line Method (SLM) from the following:​
Purchased a second-hand machine for ₹96,000, spent ₹24,000 on its cartage, repairs, and installation. The estimated useful life of the machine is 4 years.​ Estimated residual value is ₹72,000.
Q8. On 1st July, 2023, Raja Ltd. purchased a second-hand machine for ₹5,00,000 and spent ₹1,00,000 on its cartage, repairs, and installation.​
Calculate the amount of depreciation @ 10% p.a. according to the Straight Line Method for the year ending on 31st March, 2024.
Q9. A boiler was purchased from abroad for ₹10,000.​ Shipping and forwarding charges ₹2,000.​ Import duty ₹7,000 and expenses of installation amounted to ₹1,000.​
Calculate the depreciation for the first three years (separately for each year) @ 10% p.a. on the Diminishing Balance Method.
Q10. Gurman & Co. purchased machinery for ₹40,000 on 1st October, 2021.​ Depreciation is provided @ 10% p.a. on the Diminishing Balance.​
On 31st January, 2024, one-fourth of the machinery was found unsuitable and disposed off for ₹5,600.​ On the same date, new machinery at a cost of ₹15,000 was purchased.​
Write up the Machinery Account for the years ended 31st March, 2022, 2023, and 2024.​ Accounts are closed on 31st March each year.

The End