Class 12 Commerce / Humanities Viva

The comprehensive project: journal entries for a set of transactions, ledger posting, trial balance, and the trading and profit and loss account and balance sheet with adjustments such as outstanding and prepaid expenses, depreciation, bad debts and provisions · Ratio analysis as a specific project: computing and interpreting liquidity, solvency, activity and profitability ratios such as current ratio, debt-equity, inventory turnover, operating ratio and return on investment for a real company's published statements, and what each tells a user · Cash flow statement as a specific project: classification into operating, investing and financing activities, indirect method for operating activities, treatment of depreciation, interest, dividends, tax and non-cash items under the standard · Segment reports and comparative or common-size statements: what a segment is, why a company reports them, how common-size statements allow comparison across companies of different size, and trend analysis · Accounting concepts behind the entries: accrual, matching, going concern, consistency, prudence, materiality, and why the double-entry system always balances · Reading the real company's annual report used in the project: where the statements are found, the notes, the auditor's report, and what the student noticed about the company's performance across two years · The project viva pattern: presenting the file, the one-hour written test on the project topics, and explaining why a particular ratio moved or why a transaction was classified as it was

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Marketing management project: the chosen product or service, the four Ps, product name and logo, pricing method, place and channel of distribution, promotion plan and the segment targeted, and how the student decided each · Principles of management project: observing a real organisation or a process such as a canteen, a bank branch or a school, and relating observations to Fayol's fourteen principles and Taylor's scientific management, with one principle observed being violated · Stock exchange project: how shares are bought and sold, the NSE and BSE, Sensex and Nifty, demat accounts, how the student tracked their chosen companies, and the difference between primary and secondary markets · Business environment project: dimensions of the business environment, impact of a change in government policy, GST, demonetisation or digital payments on a business the student studied, and the difference between threats and opportunities · Consumer protection project: rights of the consumer under the Consumer Protection Act 2019, redressal agencies at district, state and national level, the role of consumer organisations, and the case or survey the student documented · Research method of the project: how data was collected by survey, interview or secondary sources, sample size and its limits, how findings were presented, and what the student concluded from them · Linking the project to the syllabus concepts: functions of management, planning and controlling, marketing mix, business finance, and defending a claim in the project file with a reason or a source

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Project topic and its economic question: for example demonetisation, GST, digital India, Make in India, inflation, food supply chain, monetary policy, the Union Budget, or a micro-level market survey, and what the student set out to find · Macro concepts used in the project: national income aggregates and their measurement, the circular flow, money and banking including the RBI's instruments, government budget and deficits, and balance of payments and exchange rate basics · Indian economic development concepts used in the project: growth versus development, poverty measures, human capital, rural development and credit, employment and the informal sector, infrastructure, and sustainable development · Data in the project: sources such as the Economic Survey, RBI, NSO, PIB and newspapers, how the student tabulated and presented data in tables and graphs, base years and index numbers, and the difference between nominal and real values · Interpretation and conclusion: cause and effect claims the student made, alternative explanations, limitations of the data, and what policy suggestion if any the project ends with · Primary survey projects: questionnaire design, sample, elasticity or demand curve derived from local market data, and the difference between a sample and a population · Project viva pattern: the file, presentation of findings, and explaining one graph or table in the project in the student's own words

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Data sources and compilation: primary and secondary sources, Census of India, NSSO and meteorological data, tabulation, frequency distribution, and the difference between qualitative and quantitative data · Data processing: mean, median and mode, measures of dispersion such as range, standard deviation and coefficient of variation, and rank correlation using Spearman's method with its interpretation · Graphical representation: line, bar and polygraphs, pie diagrams, flow charts, choropleth, isopleth and dot maps, when each is appropriate, and the rules of scale, title and legend · Spatial information technology: components of a GIS, raster and vector data, spatial and attribute data, overlay analysis, and uses of GIS in planning · Topographical maps: Survey of India sheet numbering, scale and contour interval, reading conventional signs, identifying landforms, drainage and settlement patterns, and drawing a cross-section from contours · Aerial photographs and satellite imagery: types of aerial photographs, vertical versus oblique, stereoscopic vision, elements of image interpretation such as tone, texture and shadow, and comparing a topographical map with imagery of the same area · Field study or practical record: the data the student collected or processed, the map or diagram they drew, why they chose the method, and sources of error · Viva pattern: practical record book, viva voce and the written practical paper on data processing, maps and imagery, with Spearman and the cross-section as common asks

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The two practicals in the file: one psychological test such as an intelligence, personality, adjustment or self-concept test, and one experiment such as on memory, attention, learning or perception, with aim, method, result and discussion for each · Psychological testing: reliability and validity, norms, standardisation, raw score to percentile or IQ conversion, the difference between a verbal and a performance test, and culture fairness · Experimental method: independent, dependent and control variables, hypothesis, experimental and control conditions, confounds, and why the order of trials matters · Case profile and observation: how to write a case profile, interview and observation methods, rapport formation, confidentiality and informed consent with a school-age participant · Statistics used in the file: mean, median, mode, bar graph and frequency polygon, and interpreting the subject's score against the group or the norm · Ethics and limits: what a Class 12 student may and may not conclude from a test score, labelling, confidentiality of the subject's identity, and debriefing · Linking to theory: intelligence theories, personality assessment approaches, memory models and attention, so that the test or experiment can be explained in theoretical terms during the viva

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