ICSE Class 10 Commercial Studies Syllabus 2023-24

CISCE has released the Latest Updated Syllabus of the New Academic Session 2023-24, for class 10.

Class 10th Syllabus has been revised and updated for the new session 2023-24. It’s very important for both Teachers and Students to understand the changes and strictly follow the topics covered in each subject for Class 10th.

We have also updated Oswal Gurukul Books as per the Latest Paper Pattern prescribed by CISCE Board for each Subject Curriculum.

Students can directly access the ICSE Commercial Studies Syllabus for Class 10 of the academic year 2023-24 by clicking on the link below.

PDF download links to the latest Class 10 Commercial Studies Syllabus for 2023-24 academic session

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ICSE Commercial Studies Class 10 Latest Syllabus 2023-24

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.

S.No. Unit Topics Sub -Topics Marks
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. 80
(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, Consumer 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 (i) Capital Market Meaning and functions of Capital Market.
(ii) 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 Recruitment, selection and training. (a) Recruitment meaning; sources: internal and external; advantages and disadvantages of internal and external sources.
(b) Selection meaning and steps, types of selection tests.
(c) Training meaning, objectives and methods of training (on the job and off the job).
Industrial relations and trade unions. Industrial relations: Meaning and objectives;Trade Unions: Meaning and Functions.
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 (a) Central Bank Central Bank: Meaning and functions, Difference between the Central Bank and Commercial Banks.
(b) 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.
(c) 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 initiativesin 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. 20

2022-23 Reduced Syllabus

(for reference purposes only)

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