ICSE Class 10 Commercial Applications Syllabus 2025–26

There will be one written paper of two hours duration carrying 100 marks and Internal Assessment of 100 marks.

Theory – 100 Marks

1. Understanding the basics of Markets and Marketing
   1. Definition of markets and marketing – with examples from consumer goods, consumer services.
      • A clear understanding of markets (wherever a buy and sell takes place is a market); examples of non-traditional markets such as catalogues, direct sales, tele-markets, etc.
      • Definition and stages of marketing. Types of markets.
   2. Product and Service
      • Meaning and difference between a product and a service (with examples); features and types of products and services.
   3. Understanding 4 ‘P’s– Product, Price, Place and Promotion.
      • Elements of Marketing Mix, stages of Product life-cycle, pricing strategies such as skimming, penetration, parity, cost plus, place–types of distribution channels, promotional strategies, concept of advertising, direct selling, publicity.
   4. Advertising and Brand Promotion
      • Definition, features, advantages, disadvantages and types of advertising. Media used for advertising: meaning and examples only.
      • Meaning and advantages of sales promotion; definition of brand, branding, brand promotion, brand loyalty and brand equity; how to bring about brand promotion, advantages of branding, difference between Advertising and Sales Promotion, Advertising and Publicity.
   5. Sales and the Selling Process; Qualities of a Good Salesman
      • Sales and the selling process including the difference between marketing and sales; Methods of selling, features of personal selling; Advertising and Personal selling, qualities of a good salesman.
2. Understanding Finance
   1. Elementary understanding of Generally Accepted Accounting Principles (GAAP).
      • GAAP to be explained - Entity concept, duality concept, matching concept, money-measurement concept, going concern concept.
   2. Principles of Financial Accounting and Reporting
      • Receipt and payment account, income and expenditure account; balance sheet.
      • Meaning, features and uses of receipt and payment account, income and expenditure account and differences.
      • Concept of balance sheet - Meaning, features and uses.
   3. Banking
      • Functions of the Central Bank and Commercial banks and differences between the two.
      • Types of bank deposit accounts (Savings, Current, Recurring, Fixed Account) and differences.
      • Requirement for an account holder for operating a bank account - Pass book, cheque book, Pay-in slip book.
      • Advantages of bank account, advantages and disadvantages of cheques; when can a bank refuse payment of a cheque; Automated Teller Machine (ATM); difference between Cheque and Bank draft.
   4. Fundamental Concept of Cost (direct, variable etc.)
      • Classification of cost according to nature (direct and indirect), behaviour (variable, fixed and semi-fixed).
3. Understanding Human Resources
   1. Human Resource in a Commercial Organization
      • Features, role and functions of Human Resource Management in any organization.
   2. Commonly used methods of recruitment, selection and training
      • Definition, sources (internal and external) and methods (direct and indirect) of recruitment; their advantages and disadvantages.
      • Selection – meaning, methods of selection; types of interviews.
      • Meaning and importance of training; types of training and methods of training (meaning only):
        • On the job: Coaching, under study, Assistant to, Job rotation, Committee membership and Apprenticeship
        • Off the job: Internship, Vestibule, Case Study, Role playing, Lectures, and Sensitivity training
4. Development of Public Relations
   1. Meaning, nature, scope of Public Relations (Self-explanatory)
   2. Elements of Public Relations
      • Human relations, empathy, persuasion and dialogue: Meaning of each
   3. History of public relations and present status (Self-explanatory)
   4. Ethics in public relations
      • Growing role of ethics in business and public relations.
   5. Issues of the Environment
      1. Destruction of ecosystem due to industrialization, dwelling of business units, transport, tourism and mining.
      2. Excessive consumption of minerals, raw materials and other non-renewable resources.
         A brief understanding with examples.
      3. Energy crisis: Urban and rural sectors.
         Renewable and non-renewable energy: greenhouse effect, global warming and acid rain.
         • Energy crisis: Urban and rural sectors
         • Renewable and non-renewable energy: Meaning, differences and examples
         • Meaning and causes of greenhouse effect; global warming and threats of global warming; acid rain and its impact.
      4. Environmental values and ethics:
         • Fundamental duties and value education
         • Use of cloth bags, organic manure, clean surroundings, respect for other people’s things, developing an ethical environmental consciousness e.g. refusing use of polybags, styrofoam containers, etc.; reusing: plastic and glass containers; recycling: e.g. paper – this will reduce demand on wood and save trees.
      5. Consumer Education
         • Meaning of Consumer Education
         • Understanding the importance of educating consumers of their rights
         • Types of consumer rights; making correct choices while buying different items; food adulteration and its harmful effects.
      6. Effects of pollution on environment, human health.
         • Bhopal Gas Tragedy; Chernobyl Disaster
   6. Community participation and contribution of public awareness programmes.
      • Community participation and public awareness programmes for ecological restoration and conservation like the Chipko Andolan (Movement).

Internal Assessment – 100 Marks

A minimum of four assignments to be completed during the year, as assigned by the teacher.

Suggested List of Assignments

1. Design a marketing plan for the launch of a new soap in the price range of Rs. 15–20.
2. Make a report on the new forms of markets and marketing such as tele-markets (marketing through phones), home-shopping (catalogues like Burlington’s, etc.), Direct Marketing (example Eureka-Forbes). What according to you is their relevance in future and why?
3. Study the marketing strategies of a service sector company such as a courier service and a production company such as a pen manufacturer. Explain the differences and similarities in both the strategies. What do you think is the reason for these differences?
4. Study the product life cycle (PLC). Using Add-gel pens, explain in which part of the PLC they are giving valid justification.
5. Study five different advertisements in any one media (print, television, audio) of the FMCG (fast moving consumer goods) such as Coke, Pepsi, Lux, Surf, Tide, etc. and explain their positive and negative points.
6. Study the annual report (balance sheet and profit and loss account) of any company and comment on its financial health.
7. Study the working of the commercial banks in India by studying the working of the branch office of any Public sector commercial bank such as Canara bank, SBI, Bank of Baroda, etc.
8. Write an essay on the role of the Central Bank (Reserve Bank of India) in any economy with special reference to the Indian scenario.
9. Study the human resource policies of an Information Technology firm (developing software or hardware or in IT training).
10. Study the working of the Public relations department of a mid-sized firm operating in the media sector.

Evaluation

• The project work is to be evaluated by the subject teacher and by an External Examiner. The External Examiner shall be nominated by the Head of the school and may be a teacher from the faculty, but not teaching the subject in the relevant section/class.
• For example, a teacher of Commerce of Class XI may be deputed to be the External Examiner for Class X Commercial Applications project work.
• The Internal Examiner and the External Examiner will assess the candidate’s work independently.

• Subject Teacher (Internal Examiner) 50 marks
• External Examiner 50 marks

The total marks obtained out of 100 are to be sent to CISCE by the Head of the School.
The Head of the school will be responsible for the online entry of marks on CISCE’s CAREERS portal by the due date.

Internal Assessment in Commercial Applications – Guidelines for Marking with Grades

ICSE Class X – Commercial Applications Syllabus Overview

The ICSE Class 10 Commercial Applications syllabus is essential for students aiming to master fundamental concepts such as marketing, finance, human resources, and public relations. This structured program covers both theoretical and practical aspects, helping students understand real-world business scenarios through case studies and practical assignments.

Each major section—from the basics of markets and finance to environmental issues—builds critical awareness needed for success in ICSE exams and beyond. Students benefit from a balanced internal assessment and clear grading guidelines, ensuring a comprehensive understanding and readiness for higher education or professional pursuits.