ICSE Class 9 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
____________________________________________________________________________________________

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aspirations.

COMMERCIAL APPLICATIONS (88)

Candidates offering Commercial Studies (Group II) are not eligible to offer Commercial Applications
(Group III).
Aims:
1. To develop in students a perceptive, sensitive and critical response to the role of business in a simple manner.
2. To develop in students an analytical ability so as to balance the demands of social and business parameters
with individual aspirations.
3. To help create an appreciation for the diverse roles of both the entrepreneur and the professional manager.
4. To develop an ability to work in and through teams.
5. To provide appropriate knowledge and skills as a basis for further study or work or both.

CLASS IX
There will be one written paper of two hours duration carrying 100 marks and Internal Assessment of 100
marks.
THEORY-100 Marks
1. Introduction to Commercial Organisations
(a) Definition and basic understanding of terms like commerce, business, industry, trade, organisation, firm
and company. Meaning of commercial organisations.
A basic understanding of the terms and their distinctions using relevant industry examples.
(b) Classification according to activities, objectives and ownership structures.
Different industrial groupings need to be explained like: Textile industry, FMCG (fast moving consumer
goods), etc. Many examples need to be given to reinforce and clarify these concepts. While the objectives
for profit and non-profit organizations are different, good management is still essential. A brief
introduction to each ownership structure, their features and distinctions.
(c) Environmental awareness
(i) Natural resources – air, water, soil, metals, minerals, forests and fuels.
Importance of these resources in our daily life.
(ii) Causes of depletion of resources - over-use/irrational use, non-equitable distribution of resources,
technological and industrial development, and population growth.
Almost all activities of human society have degraded the environment physically, chemically,
biologically and ethically.
Technological inputs have yielded high yielding varieties, which reduces the products of agricultural
residue such as fodder, etc.; indiscriminate use of fertilizers and pesticides. Mining, industries, energy
generation, automobiles, urbanisation leading to defacement of land, deforestation, deterioration of
hydrological resources.

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(iii) Practices for conservation of resources - search for alternatives, promotion of renewable resources.
Advantages and disadvantages of renewable resources when compared to nonrenewable resources.
Study of the functioning of biogas, solar, wind and hydro power.
(iv) Industrial pollution and degradation of environment.
Measures to control pollution and degradation. Need for an Eco-friendly form of industrial
development.
(d) Sources of Pollution
Vehicular, industrial, burning garbage, brick kilns, industrial waste, off shore oil drilling, thermal
pollution, chemical fertilizer, bio-medical waste, pesticides, radiation – x-rays, radioactive fallout from
nuclear plants.

2. Functioning of a Commercial Organisation
To understand the specific roles played by different departments of a commercial organisation and to study
the inter-relationships and dependence of all the functional areas in an actual firm: Purchase and Stores,
Production, Marketing and Sales, Finance, Human Resources, General Administration and Legal.
These topics should be studied as departments in a typical firm only, through case-studies or projects. All the
departments and their functions need to be explained individually so that the cross-linkages can be brought
out clearly.

3. Business Communication
(a) Increasing relevance of communication in a commercial organisation.
With changing times and increasing size of organisations the ever-increasing need and relevance of
communication.
(b) Ways of Communicating: verbal (written, spoken) and non-verbal communication. Their importance in
different settings and their disadvantages.
The advantages and disadvantages of each method. Using industry examples and real-life settings, see
the relevance of each method.
(c) Skills required for effective communication.
The interpersonal skills required for effective communication.
(d) Understanding the relevance and use of different tools of communication: letter, facsimile, e-mail, video
conference, memo, telephonic conversation, etc.
A comparative analysis of the tools needs to be undertaken.

4. Mechanics and Terminology of Accounting Systems
(a) Need and relevance of accounting.
(b) Basic understanding of debit and credit.
(c) Understanding of basic accounting terminology: capital, liability, asset, revenue, expense, purchase, sales,
stocks, debtors, creditors.
(d) Simple understanding of some accounting records maintained such as journals, ledgers, cashbook, and
trial balance.
Self-explanatory.

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No questions will be set on recording of entries or on calculations - only an understanding of the
above is required.

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. Study the growth of the Consumer Durables Industry in India - take any 4 firms of the industry and group
them according to ownership structures.
2. Study the working of Fast-Moving Consumer Goods (FMCG) Industry in India - take any 4 firms of the
industry and group them according to their Objectives (Profit/ Non-profit making).
3. Make a comparative study of different core industries in India - take any 5 industries (such as - cement, steel,
paints, paper, and infrastructure) and group them according to various factors such as - growth, profit potential,
etc.
4. Study any existing functional strategy for a small/medium/large scale organisation with respect to its
Marketing, Finance, Human Resource, Production, purchase and find the problems in the existing strategies.
5. Enact a play showing growing communication needs in today's organisations, depicting the possible problems
that may occur due to poor communication.
6. Critically evaluate the ways (verbal and non-verbal) of business communication in a commercial organization.
Write the factors which make one or the other method appropriate based on your understanding of commercial
organisations.
7. Critically evaluate the tools (letters, e-mail, video-conference, memo, and phone) of business communication
in a commercial organisation. Visit any commercial organization to understand the working and importance
of each of these tools.
8. Write an essay/play about two organisations (one which uses communication effectively and one which does
not) and show how this has an effect on their total working and profitability.
9. Study the accounting books maintained by a manufacturing concern and prepare a report highlighting the way
in which they are maintained.
10. Study the balance sheet of a listed company. Define basic accounting terminologies, such as, capital,
liabilities, assets, (fixed and current), revenue, expenditure, etc.

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