CBSE Class 12 Business Arithmetic Worksheet

1. Define the terms "Unit of sale‟ and "unit cost‟ in the case of multiple products.

2. Discuss the usefulness of calculating breakeven point in a manufacturing environment.

3. Define „Sales mix‟ break-even point calculation. What are the assumptions in the Sales mix for the calculation of breakeven point?

4. What does a cash flow indicate?

5. How is the requirement of cash in a business projected/estimated? What is the name of the statement that shows the cash requirements of a business?

6. Distinguish between cash flow projection and cash flow statement.

7. Why cash flow projection?

8. How to develop a cash flow projection

9. What is financial management? What are the Objectives of financial management?

10. Explain the process involved in planning a sound financial management strategy.

11. Define Budgeting.

12. Why are the essentials considerations while preparing a budget?

13. Name and briefly explain the different types of budgets prepared by an enterprise.

14. Distinguish between Budgets and budgeting.

15. Explain the process of Budgeting in an enterprise.

16. What are the known benefits of budgeting for an enterprise?

17. What is the main cost involved in the process of budgeting?

18. What are the different forms of budgeting process used by an enterprise?

19. Name and explain the different types of budgets prepared by a small scale enterprise?

20. What is the importance of budgeting for an enterprise? 

21. Why does an enterprise need capital?