Class 10 Commercial Studies Syllabus 2025–26

There will be one written paper of two hours duration carrying 80 marks and Internal Assessment of 20 marks.

1. Stakeholders in Commercial Organisations
   1. Meaning of stakeholder, types: Internal (shareholder, employee and employer – meaning of each) and External stakeholders (supplier, creditor, government and society – meaning of each); differences between internal and external stakeholders.
   2. Expectations of employers (owners and managers), employees, creditors and suppliers, government and society from a commercial organization.
2. Marketing and Sales
   1. Marketing
      Meaning and objectives of marketing.
      Difference between marketing and sales.
   2. Product and service
      Meaning and difference between a product and a service (with examples).
   3. Pricing
      Meaning and objectives.
   4. Advertising and Sales promotion
      Advertising: meaning, importance of advertising; merits and demerits, difference between advertising and publicity.
      Advertising Agency; meaning and functions only, Social advertising media - Concept and examples only.
      Sales promotion – meaning and techniques; difference between advertising and sales promotion.
   5. Consumer Protection
      Consumer Protection Act (2019); features of the Act, rights of a consumer, Consumer exploitation; meaning and types, Importance of consumer awareness.
   6. E-commerce
      Introduction and benefits over traditional methods of transactions, E-tailing, E-advertising, E-marketing and E-security (meaning only). ERP and its modules (brief concept).
3. Finance and Accounting
   1. Capital and Revenue
      Capital and revenue receipts, capital and revenue expenditure (meaning, difference and examples) deferred revenue expenditure (meaning and examples).
   2. Final accounts of Sole Proprietorship
      • Meaning and preparation of Trading account, Profit and Loss account and Balance sheet based on the given trial balance with the adjustment of closing stock only.
      • (Preparation of manufacturing account, profit and loss on sale of assets, intangible and fictitious assets, prepaid and accrued expenses and incomes are excluded.)
   3. Costs
      Fundamental concept of Cost. Classification of costs - based on behaviour (fixed, variable, semi-variable), nature (direct, indirect).
   4. Budgeting
      Meaning and utility of budgeting; comparison between budgeting and forecasting; types of budgets: sales, production, cash, purchase and master – meaning only.
   5. Sources of Finance
      1. Capital Market
         Meaning and functions of Capital Market.
      2. Sources of raising capital
         Long term: Meaning of shares (Types; preference and equity) and debentures, differences between the two.
         Short term: loans from commercial banks (cash credit, overdraft, discounting of bills – meaning only).
4. Human Resources
   1. Recruitment, selection and training.
      1. Recruitment – meaning; sources: internal and external; advantages and disadvantages of internal and external sources.
      2. Selection - meaning and steps, types of selection tests.
      3. Training – meaning, objectives and methods of training (on the job and off the job).
   2. Industrial relations and trade unions.
      Industrial relations: Meaning and objectives;
      Trade Unions: Meaning and Functions.
   3. Social Security
      Concept of Social Security; brief reference to Provident Fund, Gratuity, Pension, Group Insurance and Maternity Benefits. New Pension Scheme. (Acts are not required).
5. Logistics
   Meaning of logistics and its classification.
   1. Transportation
      Modes of transportation: land (road and rail), air and water; merits and demerits of each.
   2. Warehousing
      Meaning, importance and types (public, private and bonded – meaning only).
   3. Insurance
      Meaning; Types of insurance: Life insurance, General insurance; (Fire, Health and Marine - meaning only) principles of insurance.
6. Banking
   1. Central Bank
      Central Bank: Meaning and functions, Difference between the Central Bank and Commercial Banks.
   2. Internet Banking
      Modes of transferring money / Net Banking: NEFT, RTGS, IMPS, mobile wallets: meaning only.
      ATM, Credit & Debit cards- meaning & difference, caution to be taken while using these cards.
   3. Financial fraudulent practices
      Credit card fraud, false accounting, insurance fraud, intellectual property fraud, internet and cyber fraud. A brief understanding of these types of financial fraud.
7. Government initiatives in Environment Protection
   1. Environment (Protection) Act, 1986 - Features of the act.
   2. Central Pollution Control Board - Functions only.

INTERNAL ASSESSMENT

A minimum of three assignments are to be done during the year, as assigned by the teacher.

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/Accounts of Class XI may be deputed to be the External Examiner for Class X Commercial Studies project work.

The Internal Examiner and the External Examiner will assess the candidate’s work independently.

Award of marks (20 Marks)

• Subject Teacher (Internal Examiner): 10 marks
• External Examiner: 10 marks

The total mark obtained out of 20 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.

ICSE Class X Commercial Studies – Syllabus Overview and Stakeholders

The ICSE Class X Commercial Studies syllabus is essential for students aiming to understand real-world business concepts and practices. Covering crucial topics like stakeholders, marketing, finance, human resources, and logistics, the syllabus lays a strong foundation for commercial awareness and critical thinking necessary for excelling in board examinations.

Each major section of this syllabus enhances students’ understanding of commerce sector fundamentals and contemporary issues, such as digital transactions and environmental regulations. A detailed focus on internal assessment and evaluation methods ensures learners are well-prepared, both for theoretical papers and practical assignments demanded by the ICSE exams.