ICSE Class 9 Commercial Studies Syllabus 2024-25

CISCE has released the Latest Updated Syllabus of the New Academic Session 2024-25, for class 9. Students must refer to www.cisce.org under the ‘Regulations and Syllabuses’ page for ICSE 2026.

ICSE class 9 Commercial Studies  Syllabus has been revised and updated for the new session 2024-25. It’s very important for both Teachers and Students to understand the changes and strictly follow the topics covered in ICSE class 9 Commercial Studies 2024-25.

We have also updated Oswal Gurukul Books as per the Latest Paper Pattern prescribed by CISCE Board for ICSE class 9 Commercial Studies 2024-25.

Students can directly access the ICSE Commercial Studies Syllabus for Class 9 of the academic year 2024-25 by clicking on the link below

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ICSE Commercial Studies Class 9 Latest Syllabus 2024-25

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

(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) Purchasing and Stores

(c) Marketing and Sales

(d) Finance and Accounting

(e) Human Resources

(f) General Administration, Legal and Compliance

(g) Management Information System (MIS)

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.)

(g) Cash Book

Meaning, types of cash books, preparation of single column cash book

5. Banking

Commercial Banks - Functions and Types of Accounts (Savings, Current, Recurring & Fixed Account – meaning and difference only)

6. Trade

(a) Channels of distribution

Physical - C & F Agents, Wholesalers, Distributors & Retailers (meaning only).

(b) 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

Internal Assessment

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

ICSE Class 9 Commercial Studies Syllabus 2023-24

(for reference purposes only)

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