Skip to main content
Super TutorResources
Chapter 5 of 6
Syllabus

Business Arithmetic — Syllabus

CBSE · Class 12 · Entrepreneurship

What Business Arithmetic covers in CBSE Class 12 Entrepreneurship: 4 topics, for the 2026-27 session. Part of the CBSE Class 12 Entrepreneurship syllabus.

11 formulas & key relations5 concepts

Interactive on Super Tutor

Studying Business Arithmetic? Get the full interactive chapter.

Quizzes, flashcards, AI doubt-solver and a step-by-step study plan — built for syllabus and more.

Try Super Tutor — Free

Free trial, no card needed.

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).
Super Tutor

One of 21 illustrations for Business Arithmetic in Super Tutor — alongside flashcards, concept maps and practice questions.

4 Topics · CBSE Class 12 Entrepreneurship · 2026-27

Topics in Business Arithmetic

1

Unit of Sale, Unit Price, and Unit Cost – Multiple Products

  • Unit of Sale is the standard measure used to track and compare business performance. For multi-product businesses, it is usually defined as one 'customer transaction' or one 'customer visit'.
  • In a grocery store, the Unit of Sale is one 'customer' and the Unit Price is the average billing per customer (Total Billed Amount ÷ Total Number of Customers).
  • In a restaurant, the Unit of Sale is one 'diner' (not one table or one bill), and Unit Price is the average amount billed per diner.
2

Break-Even Analysis – Multiple Products

  • Breakeven Point (BEP) is the level of sales at which Total Revenue = Total Expenses — no profit, no loss.
  • For a single product: BEP (Qty) = Fixed Expenses ÷ (Selling Price per Unit – Variable Cost per Unit).
  • For multiple products, Weighted Average Contribution Margin per unit is calculated first, then used in the BEP formula.
3

Cash Flow Projection

  • Cash is the lifeblood of every business — without adequate cash flow, even profitable businesses can fail.
  • Cash Flow = Movement of money in and out of a business during a specific period.
  • Cash Inflow = money coming into the business (sales, loans received, interest earned, rent received, sale of assets).
4

Financial Management and Budgeting

  • Financial Management = Planning, Organizing, Directing, and Controlling financial activities (procurement and utilization of funds).
  • Main Objective: Wealth maximization of shareholders.
  • Three Key Elements of Financial Management: (1) Financial Planning, (2) Financial Control, (3) Financial Decision-Making.

Key Concepts

Central concept: Business Arithmetic

Unit of Sale, Unit Price and Unit CostBreak Even AnalysisCash Flow ProjectionsFinancial ManagementBudgetingWorking CapitalInventory Control and EOQReturn on Investment and Return on Equity

Work through every topic in Business Arithmetic with notes and quizzes

Start This Chapter

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

All CBSE Class 12 Entrepreneurship Syllabus

For serious students

Get the full Business Arithmetic chapter — start free.

Quizzes, flashcards, an AI doubt solver and a study plan for CBSE Class 12 Entrepreneurship. Free to start, no card needed.

Try Super Tutor Free
Try this chapter free