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पाठ

  1. 1Advanced Web Designingनोट्स
  2. 2Digital Marketingनोट्स
  3. 3Computerised Accounting with GSTनोट्स
  4. 4E-Commerce and E-Governanceनोट्स
  5. 5Database Concepts using Libre Office Baseनोट्स
  6. 6Enterprise Resource Planning (ERP)नोट्स

१२ वी वाणिज्य · माहिती तंत्रज्ञान · पाठ 1

Advanced Web Designing

थोडक्यात सारांश

This chapter takes HTML further with HTML5 and CSS. You learn the new HTML5 form controls and validation, how to style and position elements with CSS, lists, adding audio and video, image maps, inline frames, and finally how to host a website so it is live on the Internet.

महत्त्वाचे मुद्दे

  • HTML5 is the current version of HTML. It supports mobile devices, and all major browsers (Chrome, Firefox, Edge, Safari, Opera) support it.
  • HTML5 adds new input types: color, number, url, image, date, email, month, week, time, range, search, tel and datetime-local.
  • New input attributes help validation: required, placeholder, min, max, pattern (regular expression), readonly, autofocus, autocomplete, multiple.
  • The <meta> tag in the <head> stores page information (author, description, keywords). It is not shown on the page.
  • CSS (Cascading Style Sheets) controls the look of many pages from one place. A rule = selector + declaration block {property: value;}.
  • Three ways to add CSS: inline (style attribute), internal/embedded (<style> in head), external (separate .css file linked with <link>).
  • The position property can be static, fixed, relative or absolute; float moves an element left or right so text flows around it.
  • Lists: <ol> (numbered, type 1, A, a, I, i and start attribute), <ul> (bulleted), <dl> with <dt> and <dd> (definition list).
  • <audio> and <video> play media without plug-ins; attributes include controls, autoplay, loop, muted, src; <source> gives alternate files.
  • An image map uses <map> and <area> with shape (rect, circle, poly, default) and coords to make parts of an image clickable.
  • <iframe> shows another web page inside a page (src, height, width).
  • Web hosting makes a site available online. Types include shared hosting and free hosting; a domain name and web space are needed.

महत्त्वाच्या संज्ञा

  • HTML5 – latest version of HyperText Markup Language.
  • CSS – language that describes the style and layout of HTML elements.
  • Selector – the HTML element (or class/id) a CSS rule applies to.
  • Image map – an image with several clickable areas.
  • Iframe – inline frame that embeds another document.
  • Web hosting – service that stores a website on a server connected to the Internet.

सूत्रे

ItemSyntax
CSS ruleselector { property: value; }
External CSS<link rel="stylesheet" href="style.css">
Image map area<area shape="circle" coords="x,y,r" href="...">
Rectangle coordsx1,y1,x2,y2 (top-left and bottom-right)

५ महत्त्वाचे प्रश्न

Q1. List any four new input types in HTML5.

color (colour picker), date (date picker), email (e-mail address field), number, range (slider), url, tel, search.

Q2. What are the three types of CSS?

Inline CSS (style attribute inside a tag), internal or embedded CSS (<style> tag in head) and external CSS (separate .css file linked to the page). External CSS can style many pages at once.

Q3. Explain the position property of CSS.

static is the default (normal flow). relative moves the element from its normal place using top/left. absolute places it relative to the nearest positioned parent. fixed keeps it fixed in the browser window even when the page scrolls.

Q4. What is an image map? Name the tags used.

An image map makes different regions of one image link to different pages. <img usemap="#name">, <map name="name"> and <area> with shape and coords are used.

Q5. What is web hosting? Name two types.

Hosting stores website files on a server so anyone can open it on the Internet. Shared hosting (low cost, many sites on one server) and free hosting (limited space and period).

परीक्षेसाठी टीप

Practise writing small HTML5 code (a form with validation, an image map, CSS rules). Code-based questions carry marks in theory and in the SOP practical.

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१२ वी वाणिज्य · माहिती तंत्रज्ञान · पाठ 2

Digital Marketing

थोडक्यात सारांश

Digital marketing is promoting products and services through digital channels such as search engines, websites, social media, e-mail and mobile phones. The chapter is told as a talk between a small manufacturer and a marketing expert, and covers channels of digital marketing, search engines, organic vs paid search, SEO types and strategies, keywords and Google Analytics.

महत्त्वाचे मुद्दे

  • Traditional marketing uses print ads, posters, TV/radio, billboards, brochures; digital marketing uses websites, social media, YouTube videos, banner ads.
  • Digital marketing is growing because Internet users, mobile users and online content are increasing; most buying decisions now start online.
  • Channels: SEO, mobile marketing (SMS, MMS, in-app), e-mail marketing, paid search (pay-per-click, PPC), content marketing ("content is king"), social media marketing (Facebook, Instagram, Twitter, LinkedIn, YouTube).
  • A search engine finds web pages for a query and shows them on a SERP (Search Engine Results Page).
  • Organic results appear free because of relevance; paid results are sponsored ads (PPC: the advertiser pays per click).
  • SEO categories: White Hat (approved methods) and Black Hat (tricks like keyword stuffing, hidden text, cloaking).
  • SEO strategies: On-page SEO (title, meta tags, headings, content, friendly URLs), Off-page SEO (backlinks, social media, local SEO), Technical SEO (site speed, mobile-friendliness, robots.txt, sitemap).
  • Short tail keywords are 1–2 general words (e.g. "shoes"): high search volume and high competition. Long tail keywords are longer, specific phrases (e.g. "running shoes for flat feet in Pune"): less competition, easier for new websites to rank.
  • Google Analytics is a free tool that reports website traffic: users, sessions, bounce rate, page views, traffic sources.
  • The purchasing funnel has three stages: Acquisition (customer comes to know the site), Behaviour (interest: watching videos, reading product details), Conversion (buys and becomes a customer).

महत्त्वाच्या संज्ञा

  • SERP – page of results shown by a search engine.
  • PPC – pay-per-click advertising.
  • Bounce rate – share of visitors who leave without any interaction.
  • Session – group of interactions by a visitor in a time frame (usually 30 minutes).
  • Conversion – visitor completing the desired action, like a purchase.

सूत्रे

Traditional marketingDigital marketing
Newspaper, TV, postersWebsites, social media, e-mail
Hard to measure resultsResults measured with analytics
Costly, localCheaper, global reach

५ महत्त्वाचे प्रश्न

Q1. What is digital marketing?

Marketing of products or services using digital technologies, mainly the Internet, mobile phones and other digital media.

Q2. Differentiate organic search and paid search.

Organic results appear free because they are relevant and well optimised. Paid results are ads placed at the top of the SERP, and the advertiser pays for each click.

Q3. Explain any four channels of digital marketing.

SEO (rank high in search results), e-mail marketing (send offers to customers), social media marketing (promote on Facebook, Instagram), mobile marketing (SMS, in-app ads), content marketing (blogs, videos).

Q4. What are long tail and short tail keywords?

Short tail: short, general keywords with huge competition. Long tail: longer, specific phrases with fewer searches but higher chance of ranking and buying.

Q5. Explain Acquisition, Behaviour and Conversion in Google Analytics.

Acquisition shows how visitors reach the site; Behaviour shows what they do on it (pages, videos); Conversion shows how many complete a goal like buying.

परीक्षेसाठी टीप

Draw the traditional vs digital marketing table and the purchasing funnel; diagrams fetch easy marks.

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१२ वी वाणिज्य · माहिती तंत्रज्ञान · पाठ 3

Computerised Accounting with GST

थोडक्यात सारांश

Computerised accounting means keeping books of accounts with accounting software instead of by hand. This chapter explains the steps of accounting software, popular packages (Tally with GST, GNUKhata), the reports it produces, and the main GST concepts: GSTIN, HSN, SAC, CGST/SGST/IGST, rates and input/output tax.

महत्त्वाचे मुद्दे

  • Accounting software records transactions and turns stored data into reports. Even small shops now use it.
  • Process: 1 create company/organisation → 2 create ledgers (under groups) → 3 select the correct voucher → 4 GST calculation → 5 posting → 6 display reports → 7 print reports.
  • A voucher is a pre-numbered document for daily entries: payment, receipt, contra, journal, sales, purchase, debit note, credit note.
  • Reports: Trial Balance, Profit & Loss A/c, Balance Sheet, Day Book, ledger, cash/bank flow, GST summary.
  • Packages: Tally with GST (widely used commercial software) and GNUKhata (free and open-source Indian software).
  • GST (Goods and Services Tax) is an indirect tax that replaced many central and state taxes. In India it came into effect on 1 July 2017. France was the first country to adopt GST (1954).
  • GSTIN is the 15-digit, PAN-based registration number of a registered dealer; it begins with the 2-digit state code.
  • HSN (Harmonized System of Nomenclature) codes classify goods; SAC (Services Accounting Code) classifies services.
  • Within a state (intra-state): CGST + SGST, shared equally. Between states (inter-state): IGST, collected by the Centre.
  • The textbook gives slabs of 5%, 12%, 18% and 28% (0% on essentials). Rates are revised by the GST Council (in 2025 most items moved to 5% and 18%), so check the current year's rates.
  • Input tax = GST paid on purchases; output tax = GST collected on sales. Input tax credit is set off against output tax.

महत्त्वाच्या संज्ञा

  • Ledger – account head where entries of one kind are collected.
  • Voucher – document used to record a transaction.
  • GSTIN – GST Identification Number of a dealer.
  • IGST – Integrated GST on inter-state supply.
  • Input tax credit – GST paid on purchases deducted from GST payable on sales.

सूत्रे

Case (sale of ₹10,000 at 18%)Tax
Mumbai to Pune (intra-state)CGST 9% = ₹900, SGST 9% = ₹900
Maharashtra to Karnataka (inter-state)IGST 18% = ₹1,800
Invoice total in both cases₹10,000 + ₹1,800 = ₹11,800

GST payable = Output tax − Input tax credit. Example: output ₹1,800 − input ₹1,080 (18% paid on purchases of ₹6,000) = ₹720.

५ महत्त्वाचे प्रश्न

Q1. What is GSTIN?

The 15-digit PAN-based Goods and Services Tax Identification Number allotted to every registered dealer.

Q2. Expand HSN and SAC.

HSN – Harmonized System of Nomenclature (goods). SAC – Services Accounting Code (services).

Q3. Explain the steps of working with accounting software.

Create the company, create ledgers under groups, choose the right voucher, apply GST, post the entries, then display and print reports such as Trial Balance and Balance Sheet.

Q4. Explain CGST, SGST and IGST with examples.

For a sale within Maharashtra (Satara to Pune), CGST goes to the Centre and SGST to the state in equal parts. For a sale from Maharashtra to Gujarat, IGST is charged and collected by the Centre.

Q5. Goods worth ₹20,000 are sold within the state at 12%. Find the tax.

GST = 12% of 20,000 = ₹2,400; CGST 6% = ₹1,200 and SGST 6% = ₹1,200; invoice value ₹22,400.

परीक्षेसाठी टीप

Always state whether the sale is intra-state or inter-state before splitting GST. Practise the GNUKhata/Tally steps for the SOP.

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१२ वी वाणिज्य · माहिती तंत्रज्ञान · पाठ 4

E-Commerce and E-Governance

थोडक्यात सारांश

E-Commerce means buying and selling goods and services over the Internet. This chapter explains its meaning, advantages and disadvantages, the trade cycle, payment modes, forms like B2B and B2C, E-Governance (online government services) and the security measures that keep online transactions safe.

महत्त्वाचे मुद्दे

  • E-Commerce became possible in 1991, when the Internet was opened for commercial use.
  • Traditional commerce is face to face and local; e-commerce is online, open 24×7 and global.
  • Advantages: global reach, lower cost, convenience, no time limit, rural access to products, easy price comparison.
  • Disadvantages: high setup cost, no physical touch of products before buying, security risks (card and identity theft), delivery delays.
  • Trade cycle phases: Pre-sales (search, negotiate) → Execution (order, delivery) → Settlement (invoice, payment) → After-sales (warranty, service).
  • Payment modes: credit/debit cards, mobile payments and UPI apps (BHIM, Google Pay, Paytm), bank transfers (NEFT/RTGS/IMPS), e-wallets.
  • Forms: B2B (business to business, e.g. wholesaler orders from manufacturer), B2C (online retailers like Amazon, Flipkart), C2C (OLX, Quikr), C2B (consumer offers value to businesses), and M-Commerce (through mobile phones).
  • EDI (Electronic Data Interchange) is the direct computer-to-computer exchange of business documents between partners.
  • E-Governance uses ICT to deliver government services simply and transparently (SMART: Simple, Moral, Accountable, Responsive, Transparent).
  • Types: G2C (citizens: certificates, tax), G2B (businesses), G2G (between departments), G2E (employees).
  • Benefits: less corruption, more transparency, convenience, lower cost. Digital India was launched on 1 July 2015; UMANG app gives many government services on mobile.
  • Security: encryption (plain text → cipher text; symmetric and asymmetric), digital signature (proves a document is original and unchanged), digital certificate (electronic identity using public key infrastructure).

महत्त्वाच्या संज्ञा

  • E-Commerce – buying and selling through electronic networks.
  • Payment gateway – service that safely passes card or UPI payment from website to bank.
  • E-wallet – prepaid online account protected by a password.
  • Encryption / Decryption – converting readable data to coded form / back again.
  • E-Governance – delivering government services electronically.

सूत्रे

FormSeller → BuyerExample
B2Cbusiness → consumerAmazon, Flipkart
C2Cconsumer → consumerOLX, Quikr
G2Cgovernment → citizenonline certificates, tax
G2Gdepartment → departmentshared databases

५ महत्त्वाचे प्रश्न

Q1. Define E-Commerce.

The process of buying and selling goods or services using an electronic medium such as the Internet.

Q2. Name any four modes of online payment.

Credit/debit card, UPI/mobile payment, bank transfer (NEFT/IMPS) and e-wallet.

Q3. Explain the phases of the E-Commerce trade cycle.

Pre-sales: customer searches and negotiates. Execution: places order and receives delivery. Settlement: gets invoice and pays. After-sales: warranty and service complaints.

Q4. Explain the types of E-Governance.

G2C – services to citizens; G2B – services and forms for businesses; G2G – departments share data and work together; G2E – services for government employees.

Q5. What security measures are used in E-Commerce?

Encryption protects passwords and payment data; digital signatures prove authenticity of documents; digital certificates verify the identity of websites and users.

परीक्षेसाठी टीप

Give one real example for each B2B/B2C/C2C/G2C form; examiners like examples.

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१२ वी वाणिज्य · माहिती तंत्रज्ञान · पाठ 5

Database Concepts using Libre Office Base

थोडक्यात सारांश

This chapter teaches database basics using LibreOffice Base, a free and open-source relational database program. You learn DBMS terms, how to create tables, queries, forms and reports, and the relational data model with keys and relationships.

महत्त्वाचे मुद्दे

  • Data are raw facts; processed data that is meaningful is information.
  • A database is an organised collection of related data. A DBMS (Database Management System) is software to define, manipulate, retrieve and manage that data.
  • LibreOffice Base is an RDBMS (Relational DBMS): data is kept in related tables.
  • Four main objects in Base: Table (stores data), Query (retrieves selected data), Form (collects/enters data from the user), Report (presents data in printed form).
  • In a table, columns are fields (attributes) and rows are records (tuples).
  • Data types: alphanumeric (Text/VARCHAR, Char), numeric (Tiny Integer, Integer, BigInt, Decimal), calendar (Date, Time), binary (Image).
  • Tables can be created in Design View: type field name, choose field type, set length/decimal places, set the primary key and save.
  • Queries and forms can be made with a Wizard (step-by-step help) or in Design View; e.g. a query to list students whose City = 'Pune'.
  • Relational model terms: relation = table, tuple = row, attribute = column, domain = allowed values, degree = number of columns, cardinality = number of rows.
  • Primary key uniquely identifies each row; foreign key is a field that refers to the primary key of another table.
  • Relationships: one-to-one (1:1), one-to-many (1:M), many-to-many (M:N). They are set from Tools → Relationships.

महत्त्वाच्या संज्ञा

  • Field – one column; one type of data such as Name.
  • Record – one row; all data about one item.
  • Primary key – field with unique, non-empty values for each record.
  • Foreign key – field linking to another table's primary key.
  • Query – a request to fetch data matching conditions.

सूत्रे

TermMeaningIn example table
Degreenumber of columns5
Cardinalitynumber of rows3
RelationtableStudent
Tuplerow101, Amey, Solapur…

५ महत्त्वाचे प्रश्न

Q1. What is DBMS? Give an example.

Software that stores, manages and retrieves data in a database. Example: LibreOffice Base, PostgreSQL.

Q2. Define primary key and foreign key.

A primary key uniquely identifies each record in a table (e.g. Roll Number). A foreign key in one table refers to the primary key of another table to link them.

Q3. Explain the objects of LibreOffice Base.

Tables store data in rows and columns; queries pick out the data you want; forms give an easy screen to enter or view data; reports present data neatly for printing.

Q4. Write the steps to create a table in Design View.

Open the database → Tables → Create Table in Design View → enter field names and choose field types → set properties such as length → right-click the key field and set Primary Key → save with a table name.

Q5. Explain the types of relationships with examples.

One-to-one: one person has one Aadhaar number. One-to-many: one customer places many orders. Many-to-many: many students take many courses.

परीक्षेसाठी टीप

Learn the relational terms (relation, tuple, attribute, degree, cardinality) with one small example table; they are common one-mark questions.

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१२ वी वाणिज्य · माहिती तंत्रज्ञान · पाठ 6

Enterprise Resource Planning (ERP)

थोडक्यात सारांश

Enterprise Resource Planning (ERP) is software that joins all departments of an organisation (finance, HR, production, sales, inventory) through one central database, so that everyone works with the same accurate data. The chapter explains enterprise, resource and planning, the ERP modules, related technologies, ERP packages, benefits, limitations and the future of ERP.

महत्त्वाचे मुद्दे

  • An enterprise is a group of people and other resources working together for a common goal.
  • Resources of an enterprise: men, material, money and machine (the 4 Ms).
  • Planning means setting objectives and choosing a course of action to improve future performance.
  • Without ERP, departments work separately and share little information. With ERP, all departments use a central database.
  • Functional units (modules): Finance, Manufacturing, Production Planning, Human Resource (HR), Inventory Control, Purchasing, Marketing, Sales & Distribution, Quality Management.
  • Related technologies: Business Intelligence (BI), E-Commerce, Supply Chain Management (SCM, moving goods from supplier to customer), Customer Relationship Management (CRM), Management Information System (MIS), Product Life Cycle Management.
  • Popular ERP packages: Oracle, SAP, Odoo, Bitrix24, Microsoft Dynamics, Tally ERP (Indian).
  • Web-based ERP runs on a server and users connect through the Internet; it is cost-effective.
  • Benefits: better use of resources, better customer satisfaction, accurate information, quicker decisions, reduced cost and paperwork.
  • Limitations: high cost of software and licences, need for trained staff, time and effort to implement and choose the right package.
  • Future: AI, machine learning, built-in analytics and sensor-triggered (IoT) transactions.

महत्त्वाच्या संज्ञा

  • ERP – integrated software that manages all business processes of an enterprise.
  • Module – part of ERP that handles one function, e.g. HR.
  • CRM – managing data and interactions with customers.
  • SCM – managing the flow of goods from supplier to customer.
  • Central database – one common store of data used by all departments.

सूत्रे

ModuleMain work
Financeaccounts, payments, budgets
HRemployee records, payroll, recruitment
Inventorymaintaining right stock level
Marketing / Salescustomer orders, distribution
Production planningbest use of resources for production

५ महत्त्वाचे प्रश्न

Q1. What is an enterprise?

A group of people and other resources working together for a common goal; it works as a single unit divided into departments.

Q2. Name any four ERP packages.

Oracle, SAP, Odoo, Tally ERP (also Microsoft Dynamics, Bitrix24).

Q3. Explain any four functional modules of ERP.

Finance handles accounts and payments; HR manages employee records and salaries; inventory control keeps proper stock in the warehouse; marketing tracks customer orders and improves customer satisfaction.

Q4. State the benefits of ERP.

Improved resource utilisation, better customer satisfaction, accurate and timely information, faster decision-making, less duplication of work.

Q5. What are the limitations of ERP?

High cost of software, licences and setup; need for trained, experienced staff; implementation takes time and the wrong package choice can cause loss.

परीक्षेसाठी टीप

Draw the diagram of departments around a central database; it explains the ERP concept in one picture.

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