ICSE Class 10 Commercial Studies Syllabus 2025-26: Download Syllabus PDF Here

ICSE Class 10 Commercial Studies Syllabus: The updated syllabus for ICSE Class 10 for the 2025–26 academic year is now available. The Council for the Indian School Certificate Examinations (CISCE) has released the Commercial Studies syllabus, including details on the course structure, marking scheme, and exam pattern for the upcoming board exams. This article provides the complete syllabus forCommercial Studies in a clear and student-friendly format to help students prepare effectively.
This article contains a comprehensive syllabus of Commercial Studies for the 2025–26 academic session, as there are no major changes in the ICSE Class 10 Commercial Studies syllabus. The board exams will be based on the full syllabus. Students are advised to review the latest Commercial Studies syllabus carefully to understand the topics covered and the exam pattern for the year.

ICSE Class 10 Commercial Studies Syllabus 2025-26

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, 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 andBalance sheet based on the given trial balance with the adjustment of closing stock only.
• (Preparation of manufacturing account, profit and loss on sale ofassets, intangible and fictitious assets, prepaid and accrued expenses andincomes 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

(a) Recruitment, selection and training.

(i) Recruitment – meaning; sources: internal and external; advantages and disadvantages of internal and external sources.

(ii) Selection - meaning and steps, types of selection tests.

(iii)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

(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, mobilewallets: 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.

Scheme of Internal Assessment

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

Evaluation Criteria

The project work is to be evaluated by the subject teacher and by an External Examiner.

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

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