ICSE Class 9 Syllabus 2027 Commercial Studies

ICSE YEAR 2027

INDIAN CERTIFICATE OF
SECONDARY EDUCATION
EXAMINATION

COMMERCIAL STUDIES
(63)

February 2025
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aspirations.

COMMERCIAL STUDIES (63)
Candidates offering Commercial Applications (Group III) are not eligible to offer
Commercial Studies (Group II).
Aims:
1. To enable students to develop a perceptive, 4. To help develop a co-operative attitude through
sensitive and critical response to the role of study of the organisation and participation
business in a global, national and local context. associated with commerce and industry.
2. To allow students to balance the demands of 5. To provide an appropriate body of knowledge and
social parameters with individual aspirations. understanding, and to develop appropriate skills as
3. To develop in students an appreciation for the a basis for further study or work or both.
roles of the entrepreneur and the professional
manager.

CLASS IX
There will be one written paper of two hours packaging – meaning and examples of
duration carrying 80 marks and Internal each.
Assessment of 20 marks. (f) Commercial organizations - Classification
on the basis of ownership.
1. Commercial Activities
(i) Private Sector enterprise - Sole
(a) Commercial and Non-Commercial proprietorship, Partnership, one-
Activities person company, Joint stock company,
Meaning and difference with examples. Limited liability partnership, Co-
operative society (Meaning and
(b) Types of Commercial activities. features only).
Business, profession and employment – (ii) Public sector enterprise –
meaning and features. Departmental undertaking, public
(c) Business Activities corporation, and government
companies (Meaning and examples
Meaning and characteristics. Types of only).
business activities: industry and commerce;
classification of industry (primary, (iii) Joint Sector Enterprises – Meaning,
secondary and tertiary – meaning and features only.
examples of each). 2. Important departments of a Commercial
(d) Non-profit Organisations Organization
Meaning and Examples only. (a) Production
(e) Commerce (b) Marketing and Sales
Meaning of Commerce and its (c) Finance and Accounting
classification:
(d) Human Resources
(i) Trade (types of trade: wholesale and
retail, domestic and foreign, Meaning and objectives of each of the
e-commerce & e-trade - meaning and above.
examples of each.
(ii) Aids to trade: transport, banking,
advertising, insurance, warehousing,

ICSE Examination Year 2027
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3. Communication in Commercial (e) Ledger
Organisations
Meaning, posting and balancing of ledger
Meaning and process; role of communication accounts. (Ledger posting on the basis of
in a commercial organisation; different simple journal entries).
methods of communication: letter, e-mail,
(f) Trial balance
conference calling (audio & video), social
media – meaning of each. Meaning, objectives and preparation of
trial balance with the given set of ledger
4. Introduction to Accounting and Bookkeeping
account balances.
(a) Meaning and objective
(Re-drafting of trial balance need not be
Meaning of accounting and bookkeeping; covered.)
objective of accounting; accounting cycle;
5. Banking
distinction between accounting and
bookkeeping. Commercial Banks - Functions and Types of
Accounts (Savings, Current, Recurring & Fixed
(b) Basic accounting terminology
Account – meaning and difference only).
Capital, liability, asset, revenue, expense,
6. Trade
purchase, sales, stocks, debtors, creditors,
drawings, debit and credit, discount E-commerce & E-trade
(Meaning only). Merits and demerits of online trading.
(c) Basic accounting principles and concepts. 7. Social Responsibility of Commercial
Business entity, money measurement, going Organisations towards the Environment
concern, accounting period, dual aspect
• E- Waste Management- meaning only.
and accounting equation, matching
principle, principle of full disclosure – • Recycling
meaning and examples.
• Afforestation
(d) Journal
• Eco Friendly products
Meaning of Journal; and classification of
accounts, rules of debit and credit. • Legal Compliance of environmental norms

Recording of transactions in journal. A brief understanding of the above.
(Simple numerical based on the
terminology mentioned in part (b) need to INTERNAL ASSESSMENT
be covered. Compound journal entries
including cash discount, bad debts and One project as prescribed by the teacher from the
opening and closing entries need not be syllabus.
covered).

ICSE Examination Year 2027
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