CISCE ICSE Class 10 Commercial Studies Syllabus - Free PDF Download
CISCE Syllabus 2025-26 ICSE Class 10 : The CISCE ICSE Class 10 Commercial Studies Syllabus for the examination year 2025-26 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 2025-26 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 2025-26 is below.
Academic year:
CISCE ICSE Class 10 Commercial Studies Revised Syllabus
CISCE ICSE Class 10 Commercial Studies and their Unit wise marks distribution
CISCE ICSE Class 10 Commercial Studies Course Structure 2025-26 With Marking Scheme
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Syllabus
CISCE ICSE Class 10 Commercial Studies Syllabus for Chapter 1: Stakeholders in Commercial Organisations
- Meaning of Stakeholders
- Distinction Between Stakeholders and Shareholders
- Distinction Between Stakeholders and Customers
- Internal and External Stakeholders
- Expectations of Stakeholders
- Stakeholders Analysis
CISCE ICSE Class 10 Commercial Studies Syllabus for Chapter 2: Marketing
2.1 Marketing and Sales
- Marketing
- Objectives of Marketing
- Importance of Marketing
- Importance of Marketing to the Society
- Importance of Marketing to the Firm
- Importance of Marketing to the Consumers
- Difference Between Marketing and Sales
- Product and Service
- Differences Between Products and Services
- Pricing
- Objectives of Pricing
2.2 Advertising and Sales Promotion
- 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
- Consumer Protection
- The Consumer Protection Act, 1986 (COPRA)
- Consumer Disputes Redressal Agencies
- Consumer protection Act of 2019
- Highlights of the New Act: E-Commerce Transactions, Enhancement of Pecuniary Jurisdiction, E-Filing of complaints, Establishment of Central Consumer Protection Authority, Unfair Trade Practices and Penalties for Misleading Advertisement
- Need for Consumer Protection
- Role of Business
- Role of Government
- Role of Consumers
- Activation of Consumer Action Councils
- United Nations Guidelines for Consumer Protection
- Objectives of United Nations Guidelines for 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.
- The Consumer Protection Act, 2019
- Rights of Consumers
- Right to Safety
- Right to Information
- Right to Choose
- Right to be heard
- Right to Consumer Education
- Right to Represent
- Right to Redress
- Right to Healthy Environment
- Right to protect from unfair business practices
- Right against spurious goods
- 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
- Definition and Introduction to E commerce
- Definition
- Introduction
- Benefits of E-commerce Over Traditional Commerce
- E-Tailing
- E-advertising
- E-marketing
- Types of E-marketing
- E-security
- Concept of Enterprise Resource Planning
CISCE ICSE Class 10 Commercial Studies Syllabus for Chapter 3: Finance and Accounting
3.1 Capital and Revenue Expenditure/Income
- Capital Expenditure
- Features of capital expenditure
- Revenue Expenditure
- Difference Between Capital Expenditure and Revenue Expenditure
- Meaning of Deferred Revenue Expenditure
- 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
- Trading Account
- Need for preparation of trading account
- Preparation of trading account
- Closing of trading account
- Format of trading account
- Profit and Loss Account
- Need for preparing profit and loss account
- Preparation of profit and loss account
- Closing of profit and loss account
- Format of profit and loss account
- Balance Sheet
- Meaning of balance sheet
- Features of balance sheet
- Uses of balance sheet
- Differences Between Trial Balance and Balance Sheet
- Difference Between a Balance Sheet and a Profit and Loss Account
- Format of Balance Sheet
- Liquidity Preference
- Permanence Preference
- Classification of Assets and Liabilities
3.3 Fundamental Concept of Cost
- Concepts of Cost
- 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
- 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
- Types of Budgets
- Surplus Budget
- Balanced Budget
- Deficit Budget
- Utility of Budgets
- Limitations of Budgets
- Cash Flow Statement
- Distinction Between Funds Flow Statement and Cash Flow Statement
- Merits and Demerits of Cash Flow Statement
3.5 Sources of Finance
- Sources of Finance
- Capital Market
- 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).
- Equity Shares
- Meaning of equity shares
- Merits and limitations of Equity Shares
- Preference Shares
- Types of Preference Shares
- Advantages of Preference Shares
- Disadvantages 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
- Meaning of Global Depository Receipt (GDR)
- American Depository Receipts (ADR)
- Process of issuing ADRs
- Features of ADR
- Indian Depository Receipts (Idrs)
- Features of IDRs
- Advantages of IDRs
- Debentures/Bonds
- Characteristics
- Issue Procedure of IDRs
- Types of Debentures
- Advantages of Debentures
- Disadvantages of Debentures
- Public Deposits
- Loans from Commercial Banks
- Loan from Financial Institution
- Trade Credit
- Intercorporate Deposit
CISCE ICSE Class 10 Commercial Studies Syllabus for Chapter 4: Human Resources
4.1 Recruitment, Selection and Training
- Recruitment
- Meaning of Recruitment
- Definiton of Recruitment
- Reasons Behind 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)
- Introduction to Flow of Control
- Selection
- Meaning of Selection
- Selection
- Methods of Recruitment
- Direct and indirect methods of recruitment
- Distinction Between Recruitment and Selection
- Steps in Selection Process
- Training
- Importance of Training
- Types of Training
- Induction
- Job
- Remedial
- Safety
- Promotional
- Refresher
- Preparation for a Training Programme
- 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
- Definition
4.2 Industrial Relations, Trade Unions and Social Security
- 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)
CISCE ICSE Class 10 Commercial Studies Syllabus for Chapter 5: Logistics and Insurance
- Logistics
- Meaning of logistics
- Classification of Logistics
- Need for Transportation
- Significance of Transportation
- Modes of Transportation
- Land Transport
- Water Transport
- Air Transport
- Choice of a Suitable Mode of Transportation
- Cost of Service
- Speed of Transport
- Flexibility of Service
- Regularity of Service
- Capacity
- Availability
- Safety
- Meaning of 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
- Types of Warehousing
- Types of Warehousing:
- Public Warehousing
- Private Warehousing
- Bonded Warehousing
- Cold Storages (Refrigerated Warehouses)
- Types of Warehousing:
- Warehousing Documents
- Warehouse Warrants
- Warehouse Keeper’s Receipt
- Dock Warrant
- Dock Receipt
- Delivery Order
- Insurance
- Importance of Insurance
- Principles of Insurance
- Utmost Good Faith
- Insurable Interest
- Indemnity
- Causa Proxima
- Contribution
- Subrogation
- Mitigation
- Types of Insurance
- Life Insurance
- Importance of Life Insurance
- Types of Life Insurance Policies
- General insurance
- Non-Life Insurance
- Fire Insurance
- Marine Insurance
- Health Insurance
- Miscellaneous Insurance
CISCE ICSE Class 10 Commercial Studies Syllabus for Chapter 6: Banking
- Introduction to Banking
- Types of Bank
- Based on the functions of banks
- Central Bank
- Commercial Banks
- Development Banks
- Cooperative Banks
- Foreign Banks
- Regional Rural Banks - RRBs
- Specialised Banks
- Local Area Banks
- Small Finance Banks
- Payment Bank
- Multilateral Development Banks - MDBs
- Based on the Status given by the RBI
- Scheduled Banks and Non Scheduled Banks
- Based on the Ownership Pattern
- 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
- 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.
- Modes of Transfering Money Online
- Real Time Gross Settlement (RTGS)
- National Electronic Funds Transfer (NEFT)
- IMPS
- Mobile Wallets/E-Wallets
- 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.
CISCE ICSE Class 10 Commercial Studies Syllabus for Chapter 7: Striving for a Better Environment
- 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
