Chapter 5 of 6
Concept Maps
Business Arithmetic — Concept Maps
CBSE · Class 12 · Entrepreneurship
4 concept maps of Business Arithmetic for CBSE Class 12 Entrepreneurship, each also written out as a text outline.
11 formulas & key relations5 concepts
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4 Concept Maps
Business Arithmetic — Complete Chapter Overview
The map in words
- Business Arithmetic
- Unit of Sale
- Unit Price
- Total Billed divided by Customers
- Unit Cost
- Variable Cost per Unit
- Gross Margin
- Unit Price minus Unit Cost
- Unit Price
- Break Even Analysis
- Single Product
- Fixed Cost divided by CM per Unit
- Multiple Products
- Weighted Avg CM
- 5 Step Process
- Single Product
- Cash Flow
- Projection - Future
- Statement - Past
- Inflow and Outflow
- Opening and Closing Balance
- Financial Management
- Planning
- Control
- Decision Making
- Budgeting
- Traditional
- Zero Based
- Working Capital
- Gross WC
- All Current Assets
- Net WC
- CA minus CL
- Operating Cycle
- Gross WC
- Inventory Control
- ABC Analysis
- A Items High Value
- B Items Medium Value
- C Items Low Value
- EOQ Formula
- Root of 2PD divided by C
- Reorder Point
- Safety Stock
- ABC Analysis
- ROI and ROE
- ROI Total Capital
- ROE Equity Only
- EBITDA
- PBT plus Int plus Dep plus Amort
- Unit of Sale
Business Arithmetic - Chapter Overview
The map in words
- Business Arithmetic
- Unit of Sale
- Unit Price
- Unit Cost
- Gross Margin
- Break Even Analysis
- Single Product
- Multiple Products
- Sales Mix
- Weighted Average CM
- Cash Flow
- Cash Inflow
- Cash Outflow
- Cash Flow Statement
- Cash Flow Projection
- Financial Management
- Financial Planning
- Financial Control
- Financial Decisions
- Budgeting
- Sales Budget
- Cash Flow Budget
- Capital Budget
- Operational Budget
- Working Capital
- Gross Working Capital
- Net Working Capital
- Operating Cycle
- CCC
- Inventory Control
- ABC Analysis
- Pareto Principle
- EOQ Formula
- Reorder Point
- Profitability Ratios
- ROI
- ROE
- EBITDA
- Unit of Sale
Business Arithmetic – Chapter Overview Mind Map
The map in words
- Business Arithmetic
- Unit of Sale
- Unit Price
- Total Billed divided by Customers
- Unit Cost
- Variable Cost per Unit
- Gross Margin
- Price minus Cost
- Unit Price
- Break Even Analysis
- Single Product
- Fixed Cost divided by CM
- Multiple Products
- Weighted Avg CM
- Sales Mix
- BEP in Units
- BEP in Rupees
- Single Product
- Cash Flow
- Inflows
- Outflows
- Projection
- Pro Forma Statement
- Statement
- Historical Record
- Financial Management
- Planning
- Control
- Decision Making
- Budgeting
- Sales Budget
- Production Budget
- Capital Budget
- Cash Flow Budget
- Traditional Budgeting
- Zero Based Budgeting
- Working Capital
- Gross WC
- Total Current Assets
- Net WC
- CA minus CL
- Operating Cycle
- Trading
- Manufacturing
- Gross WC
- Inventory Control
- SKU
- Pareto Principle
- 80 20 Rule
- ABC Analysis
- A Items High Value
- B Items Medium Value
- C Items Low Value
- EOQ
- Ordering Cost
- Holding Cost
- Reorder Point
- Safety Stock
- Profitability Ratios
- ROI
- Net Profit divided by Total Investment
- ROE
- Net Income divided by Equity
- EBITDA
- PBT plus Interest plus Depreciation
- ROI
- Unit of Sale
Business Arithmetic
The map in words
- Business Arithmetic
- Unit of Sale, Unit Price and Unit Cost
- Break Even Analysis
- Cash Flow Projections
- Financial Management
- Budgeting
- Working Capital
- Inventory Control and EOQ
- Return on Investment and Return on Equity
Explore these maps interactively
Explore DiagramsFrequently Asked Questions
What are the important topics in Business Arithmetic for CBSE Class 12 Entrepreneurship?
Key topics in Business Arithmetic include Unit of Sale, Unit Price, and Unit Cost – Multiple Products, Break-Even Analysis – Multiple Products, Cash Flow Projection, Financial Management and Budgeting. Study these first, then practise questions on each for the CBSE Class 12 board exam.
What do the concept maps for Business Arithmetic show?
The 4 maps show how the ideas in Business Arithmetic connect: Business Arithmetic — Complete Chapter Overview; Business Arithmetic - Chapter Overview. Each map is also written out as an outline on this page.
Sources & Official References
- NCERT Official — ncert.nic.in
- CBSE Academic — cbseacademic.nic.in
- CBSE Official — cbse.gov.in
- National Education Policy 2020 — education.gov.in
Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.
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