ICSE Class 10 Syllabus 2028 Commercial Applications

ICSE
INDIAN CERTIFICATE OF
SECONDARY EDUCATION
EXAMINATION
YEAR 2028

COMMERCIAL APPLICATIONS
(88)

Developed by:
Research, Development and Curriculum Division (RDCD)
CISCE

January 2026
____________________________________________________________________________________________

© Copyright, Council for the Indian School Certificate Examinations
All rights reserved. The copyright to this publication and any part thereof solely vests in the Council for the Indian
School Certificate Examinations. This publication and no part thereof may be reproduced, transmitted, distributed or
stored in any manner whatsoever, without the prior written approval of the Council for the Indian School Certificate
Examinations.

Council for the Indian School Certificate Examinations (CISCE)

MISSION STATEMENT

The Council for the Indian School Certificate
Examinations is committed to serving the nation's
children, through high quality educational
endeavours, empowering them to contribute towards
a humane, just and pluralistic society, promoting
introspective living, by creating exciting learning
opportunities, with a commitment to excellence.

ETHOS OF CISCE

Trust and fair play.
Minimum monitoring.
Allowing schools to evolve their own niche.
Catering to the needs of the children.
Giving freedom to experiment with new ideas
and practices.
Diversity and plurality - the basic strength for
evolution of ideas.
Schools to motivate pupils towards the
cultivation of:
Excellence - The Indian and Global
experience.
Values - Spiritual and cultural - to be the bedrock
of the educational experience.
Schools to have an 'Indian Ethos', strong roots in
the national psyche and be sensitive to national
aspirations.

CLASS X
There will be one written paper of two hours duration carrying 100 marks and Internal Assessment of 100 marks.
THEORY- 100 Marks
1. Understanding the basics of Markets and Marketing
(a) Definition of markets and marketing – with examples from consumer goods, consumer services.
A clear understanding of markets (wherever a buy and sell takes place is a market); examples of non-
traditional markets such as catalogues, direct sales, tele-markets, etc. Definition and stages of marketing.
Types of markets.
(b) Product and Service
Meaning and difference between a product and a service (with examples); features and types of products
and services.
(c) Understanding 4 ‘P’s– Product, Price, Place and Promotion.
Elements of Marketing Mix, stages of Product life cycle, pricing strategies such as skimming, penetration,
parity, cost plus, place – types of distribution channels, promotional strategies, concept of advertising,
direct selling, publicity.
(d) Advertising and brand promotion.
Definition, features, advantages, disadvantages and types of advertising. Media used for advertising:
meaning and examples only; Meaning and advantages of sales promotion; definition of brand, branding,
brand promotion, brand loyalty and brand equity; how to bring about brand promotion, advantages of
branding, difference between Advertising and sales Promotion, Advertising and Publicity.
(e) Sales and the selling process; qualities of a good salesman.
Sales and the selling process including the difference between marketing and sales; Methods of selling,
features of personal selling; Advertising and Personal selling, qualities of a good salesman.

2. Understanding Finance
(a) Elementary understanding of Generally Accepted Accounting Principles (GAAP).
GAAP to be explained - Entity concept, duality concept, matching concept, money-measurement concept,
going concern concept.
(b) Principles of Financial accounting and reporting –receipt and payment account, income and expenditure
account; balance sheet.
Meaning, features and uses of receipt and payment account, income and expenditure account and
differences.
Concept of balance sheet -Meaning features and uses.
(c) Banking - functions of the Central Bank and Commercial banks, types of accounts and banking
transactions.
Functions of the Central Bank and Commercial banks and differences between the two.; types of bank
deposit accounts(Savings, Current, Recurring, Fixed Account)and differences; requirement for an
account holder for operating a bank account - Pass book, cheque book, Pay-in slip book; Advantages of
bank account, advantages and disadvantages of cheques; When can a bank refuse payment of a cheque;
Automated Teller Machine (ATM);difference between Cheque and Bank draft.

4

(d) Fundamental concept of Cost (direct, variable etc.).
Classification of cost according to nature (direct and indirect), behaviour (variable, fixed and semi-fixed).

3. Understanding Human Resources
(a) Human Resource in a commercial organisation.
Features, role and functions of Human Resource Management in any organisation.
(b) Commonly used methods of recruitment, selection and training.
Definition, sources (internal and external) and methods (direct and indirect)of recruitment; their
advantages and disadvantages.
Selection – meaning, methods of Selection; types of Interviews;
Meaning and importance of training; types of training and methods of training (meaning only): On the
job (Coaching, under study, Assistant to, Job rotation, Committee membership and Apprenticeship) and
Off the job(Internship, Vestibule, Case Study, Role playing, Lectures, and Sensitivity training).

4. Development of Public Relations
(a) Meaning, nature, scope of Public Relations.
Self-explanatory.
(b) Elements of public relations - human relations, empathy, persuasion and dialogue.
Meaning of each of the above.
(c) History of public relations and present status.
Self-explanatory.
(d) Ethics in public relations.
Growing role of ethics in business and public relations.
(e) Issues of the Environment
(i) Destruction of ecosystem due to industrialisation, dwelling of business units, transport, tourism and
mining.
(ii) Excessive consumption of minerals, raw materials and other non-renewable resources.
A brief understanding with examples.
(iii) Energy crisis: Urban and rural sectors. Renewable and non-renewable energy: greenhouse effect,
global warming and acid rain.
Energy crisis: Urban and rural sectors. Renewable and non-renewable energy: Meaning, differences
and examples; meaning and causes of greenhouse effect; global warming and threats of global
warming; acid rain and its impact.
(iv) 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
use of polybags, styrofoam containers, etc.; reusing plastic and glass containers; recycling: e.g. paper
– this will reduce demand on wood and save trees.
(v) Consumer Education

5

Meaning of Consumer Education; Understanding the importance of educating consumers of their
rights; Types of consumer rights; making correct choices while buying different items; food
adulteration and its harmful effects.
(vi) Effects of pollution on environment, human, health.
Bhopal Gas Tragedy; Chernobyl Disaster.
(f) Community participation and contribution of public awareness programmes.
Community participation and public awareness programmes for ecological restoration and conservation
like the Chipko Andolan (Movement).

6

INTERNAL ASSESSMENT-100 Marks
A minimum of four assignments to be completed during the year, as assigned by the teacher.
Suggested list of assignments
1. Design a marketing plan for the launch of a new soap in the price range of ₹ 15-20.
2. Make a report on the new forms of markets and marketing such as tele-markets (marketing through phones),
home-shopping (catalogues like Burlington’s, etc.), Direct Marketing (example Eureka-Forbes). What
according to you is their relevance in future and why?
3. Study the marketing strategies of a service sector company such as a courier service and a production company
such as a pen manufacturer. Explain the differences and similarities in both the strategies. What do you think
is the reason for these differences?
4. Study the product life cycle (PLC). Using Add-gel pens, explain in which part of the PLC they are giving
valid justification.
5. Study five different advertisements in any one media (print, television, audio) of the FMCG (fast moving
consumer goods) such as Coke, Pepsi, Lux, Surf, Tide, etc. and explain their positive and negative points.
6. Study the annual report (balance sheet and profit and loss account) of any company and comment on its
financial health.
7. Study the working of the commercial banks in India by studying the working of the branch office of any
Public sector commercial bank such as Canara bank, SBI, Bank of Baroda, etc.
8. Write an essay on the role of the Central Bank (Reserve Bank of India) in any economy with special reference
to the Indian scenario.
9. Study the human resource policies of an Information Technology firm (developing software or hardware or
in IT training).
10. Study the working of the public relations department of a mid-sized firm operating in the media sector.

EVALUATION
The project work is to be evaluated by the subject teacher and by an External Examiner. The External Examiner
shall be nominated by the Head of the school and may be a teacher from the faculty, but not teaching the subject
in the relevant section/class. For example, a teacher of Commerce of Class XI may be deputed to be the External
Examiner for Class X Commercial Applications project work.
The Internal Examiner and the External Examiner will assess the candidate’s work independently.
Award of Marks (100 marks)
Subject Teacher (Internal Examiner) 50 marks
External Examiner 50 marks
The total marks obtained out of 100 are to be sent to CISCE by the Head of the School.
The Head of the school will be responsible for the online entry of marks on CISCE’s CAREERS portal by the due
date.

7

INTERNAL ASSESSMENT IN COMMERCIAL APPLICATIONS - PROPOSED GUIDELINES FOR MARKING WITH GRADES
Criteria Planning Organisation Observation Understanding Presentation Marks

Grade I The candidate The candidate does The candidate can make The candidate shows Methodical, precise 4 marks
chooses the right comprehensive reference excellent deductions remarkable ability to and clarity of for each
model. The work. Shows ability to from the data collected. comprehend the complexities expression. Neat and criterion
collection of analyze and assemble the The deductions thus of various commercial tidy presentation.
information and material collected. made are recorded very functions. Can analyze the Optimum utilization
relevant data is very appropriately. data and construct a suitable of skills.
appropriate. model.

Grade II The candidate The candidate does The candidate makes The candidate displays the Work - neat and tidy. 3 marks
chooses a suitable sufficient reference work. adequate deductions ability to understand but Presented clearly and for each
model. The Requires guidance to from data collected. Is cannot fully correlate it with methodically. criterion
information and data analyze and assemble the able to record the same practical applications. Techniques
collected is material collected. with clarity. appropriate.
appropriate.

Grade III The candidate The candidate displays The candidate makes The candidate shows limited Standard presentation 2 marks
selects an limited reference work. deductions with help and capacity to grasp the of work but for each
appropriate model, Poor ability to analyze guidance. Recording is intricacies of various disorganised in places. criterion
but the information and assemble the material appropriate. commercial functions. Writing untidy in
and data collected is collected. places. Reasonably
inadequate. clear.

Grade IV The candidate The candidate has done The candidate has The candidate is able to Sequence of work 1 mark
requires guidance to very little reference work minimum ability to understand the complexities acceptable. Not very for each
select a model and and is unable to organise analyse the data of various commercial issues neat. Presentation criterion
gather relevant the material collected. collected. with guidance. poor.
information
pertaining to it.

Grade V The candidate is The candidate is unable to The candidate is unable The candidate is unable to Data presented is 0 mark
unable to select a do any reference work at to analyse the data understand the complexities untidy and for each
model or gather all. Information collected collected or make any of various commercial issues disorganised. Effort criterion
relevant information is too meagre to do any observations. even with guidance. and initiative lacking.
pertaining to it. meaningful assignment.

8