ICSE Class 10 Commercial Studies Syllabus 2026-27
CISCE has released the ICSE Class 10 Commercial Studies Syllabus for the academic session 2026-27. The syllabus defines the topics and concepts that students must study for the ICSE Class 10 Commercial Studies examination.
Students should follow the latest ICSE 10th Commercial Studies syllabus to understand the correct course structure and exam preparation requirements. Teachers can also use the updated syllabus to plan lessons and classroom activities for the new academic session.
The syllabus outlines the key units of Commercial Studies, including business concepts, trade activities, and commercial practices. Students should review each topic carefully to build strong subject knowledge and improve exam performance.
Students can download the ICSE Class 10 Commercial Studies Syllabus 2026-27 PDF using the link provided below. The PDF file contains the official syllabus released by CISCE for the current academic session.
Oswal Publishers has also updated its books according to the latest ICSE Class 10 Commercial Studies paper pattern and syllabus, so students can prepare with content that follows the current board guidelines.
Click the link below to download the ICSE Class 10 Commercial Studies Syllabus 2026-27 PDF.
Latest ICSE Class 10 Commercial Studies Syllabus 2026-27
There will be one written paper of two hours duration carrying 80 marks and Internal Assessment of 20 marks.
The paper will be divided into two sections A and B.
Section A (Compulsory) will consist of questions requiring short answers and will cover the entire syllabus. There will be no choice of questions.
Section B will consist of questions, which will require detailed answers. There will be a choice and candidates will be required to answer four questions from this section.
1. Stakeholders in Commercial Organisations
(a) 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.
(b) Expectations of employers (owners and managers), employees, creditors and suppliers, government and society from a commercial organization.
2. Marketing and Sales
(a) Marketing
Meaning and objectives of marketing. Difference between marketing and sales.
(b) Product and service
Meaning and difference between a product and a service (with examples).
(c) Pricing
Meaning and objectives
(d) 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.
(e) Consumer Protection
Consumer Protection Act (2019); features of the Act, rights of a consumer, onsumer exploitation; meaning and types, Importance of consumer awareness.
(f) 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
(a) Capital and Revenue
Capital and revenue receipts, capital and revenue expenditure (meaning, difference and examples) deferred revenue expenditure (meaning and examples)
(b) 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.)
(c) Costs
Fundamental concept of Cost Classification of costs- based on behaviour (fixed, variable, semi-variable), nature (direct, indirect).
(d) Budgeting
Meaning and utility of budgeting; comparison between budgeting and forecasting; types of budgets: sales, production, cash, purchase and master – meaning only.
(e) Sources of Finance
- Capital Market
Meaning and functions of Capital Market. - 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).
- Capital Market
4. Human Resources
(a) Recruitment, selection and training.
- Recruitment – meaning; sources: internal and external; advantages and disadvantages of internal and external
- Selection - meaning and steps, types of selection tests.
- Training – meaning, objectives and methods of training (on the job and off the job).
(b) Industrial relations and trade unions.
Industrial relations: Meaning and objectives; Trade Unions: Meaning and Functions.
(c) 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.
(a) Transportation
Modes of transportation: land (road and rail), air and water; merits and demerits of each.
(b) Warehousing
Meaning, importance and types (public, private and bonded – meaning only).
(c) Insurance
Meaning; Types of insurance: Life insurance, General insurance; (Fire, Health and Marine - meaning only) principles of insurance.
6. Banking
(i) Central Bank
Central Bank: Meaning and functions, Difference between the Central Bank and Commercial Banks.
(ii) 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.
(iii) 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.
(i) Environment (Protection) Act, 1986 - Features of the act.
(ii) 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.
