ICSE Class 9 Commercial Studies Syllabus 2026-27
CISCE has released the ICSE Class 9 Commercial Studies Syllabus for the 2026-27 academic session. Students and teachers can follow the updated syllabus for ICSE 2028 exams. The syllabus is available on the official CISCE website under the “Regulations and Syllabuses” section.
The board has updated the Class 9 Commercial Studies syllabus with revised topics and structure. Students should study all topics as per the latest syllabus. This approach helps students prepare in line with the current exam pattern.
Oswal Publishers has also updated its books based on the latest CISCE paper pattern. These books support students with exam-focused content and clear practice questions.
Students can now download the ICSE Class 9 Commercial Studies Syllabus 2026-27 PDF from the link below.
ICSE Commercial Studies Class 9 Latest Syllabus 2026-27
There will be one written paper of two hours duration carrying 80 marks and Internal Assessment of 20 marks.
1. Commercial Activities
(a) Commercial and Non-Commercial Activities
Meaning and difference with examples.
(b) Types of Commercial activities.
Business, profession and employment – meaning and features
(c) Business Activities
Meaning and characteristics. Types of business activities: industry and commerce; classification of industry (primary, secondary and tertiary – meaning and examples of each).
(d) Non-profit Organisations
Meaning and types (Society, trust, and nonprofit companies - Meaning and Examples only).
(e) Commerce
Meaning of Commerce and its classification:
(i) Trade (types of trade: wholesale and retail, domestic and foreign, e-commerce & e-trade - meaning and examples of each.
(ii) Aids to trade: transport, banking, advertising, insurance, warehousing, packaging – meaning and examples of
each.
(f) Commercial organizations - Classification on the basis of ownership.
(i) Private Sector enterprise - Sole proprietorship, Partnership, oneperson company, Joint stock company, Limited liability partnership, Cooperative society (Meaning and features only)
(ii) Public sector enterprise – Departmental undertaking, public corporation, and government companies (Meaning and features only).
(iii) Joint Sector Enterprises – Meaning, features only.
2. Important departments of a Commercial Organization
(a) Production
(b) Marketing and Sales
(c) Finance and Accounting
(d) Human Resources
Meaning and objectives of each of the above.
3. Communication in Commercial Organisations
Meaning and process; role of communication in a commercial organisation; different methods of communication: letter, e-mail, conference calling (audio & video), telephonic conversation, social media – meaning of each.
4. Introduction to Accounting and Bookkeeping
(a) Meaning and objective
Meaning of accounting and bookkeeping; objective of accounting; accounting cycle; distinction between accounting and bookkeeping.
(b) Basic accounting terminology
Capital, liability, asset, revenue, expense, purchase, sales, stocks, debtors, creditors, drawings, debit and credit, discount (Meaning only).
(c) Basic accounting principles and concepts.
Business entity, money measurement, going concern, accounting period, dual aspect and accounting equation, matching principle, principle of full disclosure – meaning and examples.
(d) Journal
Meaning of Journal; and classification of accounts, rules of debit and credit. Recording of transactions in journal.
(Simple numerical based on the terminology mentioned in part (b) need to be covered. Compound journal entries including cash discount, bad debts and opening and closing entries need not be covered).
(e) Ledger
Meaning, posting and balancing of ledger accounts. (Ledger posting on the basis of simple journal entries).
(f) Trial balance
Meaning, objectives and preparation of trial balance with the given set of ledger account balances.
(Re-drafting of trial balance need not be covered.)
5. Banking
Commercial Banks - Functions and Types of Accounts (Savings, Current, Recurring & Fixed Account – meaning and difference only)
6. Trade
(a) E-commerce & E-trade
Merits and demerits of online trading.
7. Social Responsibility of Commercial Organisations towards the Environment
- E- Waste Management
- Recycling
- Afforestation
- Eco Friendly products
- Legal Compliance of environmental norms A brief understanding of the above
