CISCE ICSE Class 10 Commercial Studies Syllabus - Free PDF Download
CISCE Syllabus 2026-27 ICSE Class 10 : The CISCE ICSE Class 10 Commercial Studies Syllabus for the examination year 2026-27 has been released by the Council for the Indian School Certificate Examinations, CISCE. The board will hold the final examination at the end of the year following the annual assessment scheme, which has led to the release of the syllabus. The 2026-27 CISCE ICSE Class 10 Commercial Studies Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new CISCE syllabus to prepare for their annual exam properly.
The detailed CISCE ICSE Class 10 Commercial Studies Syllabus for 2026-27 is below.
Academic year:
CISCE ICSE Class 10 Commercial Studies Revised Syllabus
CISCE ICSE Class 10 Commercial Studies Course Structure 2026-27 With Marking Scheme
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Syllabus
1: Stakeholders in Commercial Organisations [Revision]
CISCE ICSE Class 10 Commercial Studies Syllabus
- Meaning of Stakeholders
- Distinction Between Stakeholders and Shareholders
- Distinction Between Stakeholders and Customers
- Internal and External Stakeholders
- Expectations of Stakeholders
- Stakeholders Analysis
2: Marketing [Revision]
CISCE ICSE Class 10 Commercial Studies Syllabus
2.1 Marketing and Sales [Revision]
- Concept of Marketing
- Introduction
- Definition
- Objectives of Marketing
- Importance of Marketing
-
Introduction
-
Importance to the Society
-
Importance to the Firm
-
Importance to the Consumers
-
- Comparison Between Marketing and Selling
- Product and Service
- Differences Between Products and Services
- Pricing
- Objectives of Pricing
2.2 Advertising and Sales Promotion [Revision]
- Meaning of Advertising
- Objectives of Advertising
- Importance and Merits of Advertising
- Demerits of Advertising
- Meaning of Advertising Agency
- Functions of Advertising
- Social Advertising Media
- Concept of Sales Promotion
- Role of Sales Promotion
- Techniques of Sales Promotion
2.3 Consumer Protection [Revision]
- Concept of Consumer Protection
- Importance of Consumer Protection
- Consumer Exploitation
- Selling at Higher Price
- Adulteration
- Duplicate or Spurious goods
- Artificial Scarcity
- Sub-standard
- Product Risk
- Warranty and Services
- Unsuitability of Products
- False Advertisements
- Types of Consumer Exploitation
- Importance of Consumer Awareness
- Methods of Consumer Protection
- Self-help, legislative measures and consumer associations/NGOs.
- Consumer Protection Act, 2019
-
Introduction
-
District Commission
-
State Commission
-
National Commission
-
- Consumer Rights
- Safety
- Information about goods and services
- When choice is denied
- Where should consumers go to get justice?
- Learning to Become Well-Informed Consumers
- Basic Concepts Under the Consumer Protection Act
- Remedies Available to a Consumer
- Establishment of Central Consumer Protection Authority (Ccpa)
- Machinery for Redressal of Consumers' Grievances
2.4 E-commerce [Revision]
- Benefits of E-commerce Over Traditional Commerce
- E-Tailing
- E-advertising
- E-Marketing
- E-Marketing - Definition
- Objectives of E-Marketing
- Advantages of E-Marketing
- Disadvantages of E-Marketing
- E-Market Vs Traditional Market
- E-security
3: Finance and Accounting [Revision]
CISCE ICSE Class 10 Commercial Studies Syllabus
3.1 Capital and Revenue Expenditure/Income [Revision]
- Basic Terms in Accounting
- Need to Know
- Chart Showing Basic Accounting Terms
- Expenditure and Its Types
- Definition: Expenditure
- Types of Expenditure
- Real-Life Examples
- Distinction Between Capital and Revenue Receipts
- Expenditure
- Receipts
- Importance of Distinction between Capital and Revenue
- Meaning of Capital Loss and Revenue Loss
- Meaning of Capital Profit and Revenue Profit
3.2 Final Accounts of Sole Proprietorship [Revision]
- Final Accounts : Proprietary Concern
- Trading Account
- Definition: Trading Account
- Format and Contents
- Nature and Working of Trading Account
- Journal Entries for Preparing Trading Account
- Real-Life Example
- Key Takeaways
- Profit and Loss Account
- Definition: Profit and Loss Account
- Comparison with Trading Account
- Format and Contents
- Reason for Deduction of Old RDD from Bad Debts
- Wages & Salaries vs. Salaries & Wages
- Gross Profit/Loss vs. Net Profit/Loss
- Journal Entries for Preparing Profit and Loss Account
- Real-Life Example
- Key Takeaways
- Balance Sheet
- Definition: Balance Sheet
- Key Features and Rules
- Format and Contents
- Journal Entries for Preparing Balance Sheet
- Definition: Adjustments in Final Accounts
- Features of Adjustments in Final Accounts
- Important Adjustments: Final Accounts of a Proprietary Concern
- Key Takeaways
- Trading Account
- Differences Between Trial Balance and Balance Sheet
- Difference Between a Balance Sheet and a Profit and Loss Account
- Basic Terms in Accounting
- Concepts of Assets, Liabilities and Net Worth
- Definition: Asset
- Types of Assets
- Definition: Liability
- Types of Liabilities
- Definition: Net Worth
- Formula: Net Worth
- Real-Life Examples
- Concepts of Assets, Liabilities and Net Worth
3.3 Fundamental Concept of Cost [Revision]
- Cost Concepts > Total Costs
- Introduction
- Definition: Total Cost
- Formula: Total Cost
- Definition: Fixed Cost
- Fixed Costs
- Definition: Variable Cost
- Variable Costs
- Relationship Between Costs
- Key Points: Cost Concepts > Total Costs
- Elements of Cost
- Classification of Costs
- On the oasis of nature:
- Direct Cost
- Indirect Cost
- On the basis of behaviour:
- Fixed Cost
- Variable Cost
- Semi-fixed Cost
- On the Basis of Nature
- On the Basis of Behaviour
- On the Basis of Control
- On the oasis of nature:
- Other Types of Cost
3.4 Budgeting [Revision]
- Budgeting
- Meaning and utility of budgeting
- Comparison between budgeting and forecasting;
- Types of budgets: sales, production, cash, purchase and master – meaning only.
- Comparison Between Budgeting and Forecasting
- Utility of Budgets
- Limitations of Budgets
- Concept of Cash Flow Statement
- Introduction
- Objectives
- Importance
- Limitations
- Distinction Between Funds Flow Statement and Cash Flow Statement
3.5 Sources of Finance [Revision]
- Sources of Finance
- Concept of Financial Market
- Capital Market in India
- Meaning
- Capital Market in India
- 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).
- Kinds of Shares> Equity Shares
- Kinds of Shares> Preference Shares
- Introduction
- Types of Preference Shares
- Retained Earnings
- Meaning of retained earnings
- Merits and Limitations of Retained Earnings
- Determinants of retained earnings
- Total earnings of a company
- Taxation Policy
- Dividend Policy
- Government Control
- Global Depository Receipts (GDRs)
- Introduction to GDR
- Features of GDR
- GDR Issue Procedure
- American Depository Receipts (ADR)
- Process of issuing ADRs
- Features of ADR
- Indian Depository Receipts (Idrs)
- Features of IDRs
- Advantages of IDRs
- Concept of Debentures
- Introduction
- Definition: Debenture
- Features
- Public Deposits
- Loan from Commercial Banks
- Loan from Financial Institution
- Trade Credit
- Concept of Trade Credit
- Forms of Trade Credit and Their Application
- Intercorporate Deposit
4: Human Resources [Revision]
CISCE ICSE Class 10 Commercial Studies Syllabus
4.1 Recruitment, Selection and Training [Revision]
- Recruitment
- Sources of Recruitment
- Sources of recruitment
- Internal sources (promotion, transfer, ex-employees, recommendation by employees)
- External sources (advertisements, campus recruitment, casual callers, gate hiring, employment exchanges, placement agencies, labour contractors, Direct, Indirect)
- Methods of Recruitment
- Direct and indirect methods of recruitment
- Distinction Between Recruitment and Selection
- Steps in Employee Selection Process
- Applications of Psychology > Organisational Area
- Importance of Training
- Introduction
- Benefits of Training to Employer
- Benefits of Training to Employees
- Types of Training
- Preparation of Training Programme
- Pre-Training Activities
- Post-Training Activities
- Methods of Training
- on the job
- off the job
- Induction training
- vestibule training
- apprenticeship training
- internship training
- Classroom training
- Distinction between on the job and off the job training
- Advantages and Disadvantages of Recruitment
- Advantages and disadvantages of internal and external sources
- Methods of Selection
- Types of Selection Tests
- Performance Appraisal
- Meaning and Purpose of Performance Appraisal
- Key Features and Objectives of Appraisal
- Steps Involved in the Appraisal Process
- Essential Factors for an Effective Appraisal System
4.2 Industrial Relations, Trade Unions and Social Security [Revision]
- Meaning of Industrial Relations
- Objectives of Industrial Relations
- Causes of Poor Industrial Relations
- Methods to Improve Industrial Relations
- Meaning of Industrial Disputes
- Meaning of Trade Unions
- Objectives of Trade Unions
- Functions of Trade Unions
- Problems of Trade Unions in India
- Measures for Strengthening Trade Unions
- Concept of Social Security
- Scope of Social Security
- Social Security in India
- Provident Fund Scheme
- Gratuity
- Pension
- Group Insurance
- National Pension System (NPS)
5: Logistics and Insurance [Revision]
CISCE ICSE Class 10 Commercial Studies Syllabus
- Logistics
- Meaning of logistics
- Classification of Logistics
- Need for Transportation
- Significance of Transportation
- Modes of Transport
- Choice of a Suitable Mode of Transportation
- Cost of Service
- Speed of Transport
- Flexibility of Service
- Regularity of Service
- Capacity
- Availability
- Safety
- Types of Business Services
- Warehousing
- Introduction
- Definition
- Functions
- Types
- Warehousing
- Introduction
- Definition
- Functions
- Types
- Insurance
-
Introduction
-
Principles
-
- Insurance
-
Introduction
-
Principles
-
- Warehousing
- Importance of Warehousing
- Functions of Warehouses
- Storage
- Price Stabilization
- Equalization of Demand and Supply
- Business Finance
- Risk bearing
- Preparation for sale
- Widening the marketing area
- Value added services
- Warehousing Documents
- Warehouse Warrants
- Warehouse Keeper’s Receipt
- Dock Warrant
- Dock Receipt
- Delivery Order
- Importance of Insurance
- Types of Insurance
-
Life Insurance
-
Marine Insurance
-
Fire Insurance
-
6: Banking [Revision]
CISCE ICSE Class 10 Commercial Studies Syllabus
- Types of Business Services
- Banking
-
Introduction
-
Types
-
New Models of Banking
-
E-banking Services
-
- Banking
- Types of Bank
- Functions of a Central Bank
- Bank of Note-Issue
- Banker, Agent and Advisor to the Government
- Banker to the Banks (or Bank of Banks) and Supervisor
- Custodian of Foreign Exchange Reserves
- Controller of Credit
- Control of Credit by Reserve Bank of India
- Aims of Credit Control
- Methods of Credit Control
- Role of Banks in Economic Development
- Advantages of Opening a Bank Account
- Electronic Banking (E-Banking) - ATM, Credit and Debit Cards
- Meaning
- Features
- Advantages
- Disadvantages
- Forms of electronic banking
- 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: Striving for a Better Environment [Revision]
CISCE ICSE Class 10 Commercial Studies Syllabus
- Community Participation and Public Awareness
- Use of Efficient and Eco-friendly Technology
- Pressure cooker, Solar water heater, biogas
- Ecoefficiency: alternate raw materials, renewable sources of energy
- reusing and recycling
- Sustainable Use of Resources
- Conservation of energy
- conservation of water
- conservation of biological resources
- reduction in pollution
- reduce, reuse, recycle
- population control
- consumerism
- decision making
- Conservation of energy
- Environmental Values and Ethics
- Fundamental duties and value education.
- Use of cloth bags, organic manure, clean surroundings, respect for other people’s things, developing an ethical environmental consciousness e.g., refusing the use of polybags, styrofoam containers, etc.; reusing plastic and glass containers; recycling: e.g., paper – this
will reduce demand on wood and save trees.
- The Environment Protection Act, 1986
- Functions of Central Pollution Control Board
