The National Council of Educational Research and Training (NCERT) is dedicated to publishing high-quality textbooks for primary and secondary students, strictly aligned with the CBSE syllabus. Renowned for their student-friendly approach, NCERT books cover a wide array of subjects, from essential English to specialized courses like Business Studies. Among commerce students, the NCERT Class 12 Business Studies textbook is particularly favored due to its clear explanations and comprehensive exercises, making it a go-to resource for exam preparation.

According to the National Curriculum Framework (NCF), educational experiences should connect with students' activities beyond the classroom, promoting a shift from traditional rote learning. This philosophy underpins the design of NCERT syllabi and textbooks, aiming to foster a more integrated and practical learning environment.