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Business Arithmetic — Study Plan

CBSE · Class 12 · Entrepreneurship

A step-by-step study plan for Business Arithmetic, CBSE Class 12 Entrepreneurship: what to learn first, what to practise and when to revise.

11 formulas & key relations5 concepts

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An infographic explaining how 'Unit of Sale' is determined in businesses selling multiple products or services, using examples like a grocery store (customer as unit) and a restaurant (diner as unit).
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One of 21 illustrations for Business Arithmetic in Super Tutor — alongside flashcards, concept maps and practice questions.

Study Plan

1
Day 1–2

Learn the Theory

Read the textbook chapter carefully. Note down definitions, formulas and key ideas. Focus on: Unit of Sale, Unit Price, and Unit Cost – Multiple Products, Break-Even Analysis – Multiple Products, Cash Flow Projection.

2
Day 3

Practise

Solve the textbook exercises and extra practice questions.

3
Day 4

Revise & Test

Revise key points without looking at your notes. Take a practice quiz and mark weak areas for another pass.

4
Day 7

Spaced Revision

Come back to Business Arithmetic after a week. Use flashcards for quick recall and try past exam questions on this chapter.

What to Focus On

  • Unit of Sale is a management tool to standardize measurement in multi-product businesses.
  • For grocery stores and beauty parlours, 'Customer' is the unit of sale; for restaurants, 'Diner' is the unit of sale.
  • Unit Price = Total Billed Amount ÷ Total Number of Customers/Diners.
  • BEP for multiple products uses Weighted Average Contribution Margin (WACM).
  • Sales Mix is the predetermined proportion in which multiple products are sold.
  • WACM = Σ (CM per unit × Sales Mix %) for each product.
  • Cash Flow = Movement of money in and out of a business.
  • Cash Flow Projection is future-oriented; Cash Flow Statement is past-oriented.
  • Opening Balance + Net Cash Flow = Closing Balance (which is next period's opening balance).

Common Mistakes to Avoid

Break-even quantity for multiple products is simply the sum of individual break-even quantities of each product

ROI and ROE will always give the same percentage, since both measure profitability

Unit Price means the price of one single item sold by the business

Memory Tips

Unit of Sale in Multi-Product Business

Weighted Average Unit Price Formula

Break-Even Point for Multiple Products

Sales Mix Assumptions for Break-Even

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Frequently 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.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

More resources for Business Arithmetic

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