ICSE Class 9 Syllabus 2028 Commercial Studies

ICSE
INDIAN CERTIFICATE OF
SECONDARY EDUCATION
EXAMINATION
YEAR 2028

COMMERCIAL STUDIES
(63)

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

January 2026
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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, sensitive and critical response to the role of business in a global,
national and local context.
2. To allow students to balance the demands of social parameters with individual aspirations.
3. To develop in students an appreciation for the roles of the entrepreneur and the professional manager.
4. To help develop a co-operative attitude through study of the organisation and participation associated with
commerce and industry.
5. To provide an appropriate body of knowledge and understanding, and to develop appropriate skills as a basis
for further study or work or both.

CLASS IX
There will be one written paper of two hours duration carrying 80 marks and Internal Assessment of 20 marks.

1. Commercial Activities
(a) Commercial and Non-Commercial Activities
Meaning and difference with examples.
(b) Types of Commercial activities.
Business, profession and employment – meaning and features.
(c) Business Activities
Meaning and characteristics. Types of business activities: industry and commerce; classification of
industry (primary, secondary and tertiary – meaning and examples of each).
(d) Non-profit Organisations
Meaning and Examples only.
(e) Commerce
Meaning of Commerce and its classification:
(i) Trade (types of trade: wholesale and retail, domestic and foreign, e-commerce & e-trade - meaning
and examples of each.
(ii) Aids to trade: transport, banking, advertising, insurance, warehousing, packaging – meaning and
examples of each.
(f) Commercial organisations – Classification on the basis of ownership.
(i) Private Sector enterprise - Sole proprietorship, Partnership, one-person company, Joint stock
company, Limited liability partnership, Co-operative society (Meaning and features only).
(ii) Public sector enterprise – Departmental undertaking, public corporation, and government companies
(Meaning and examples only).
(iii) Joint Sector Enterprises – Meaning, features only.

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2. Important departments of a Commercial Organization
(a) Production
(b) Marketing and Sales
(c) Finance and Accounting
(d) Human Resources
Meaning and objectives of each of the above.

3. Communication in Commercial Organisations
Meaning and process; role of communication in a commercial organisation; different methods of
communication: letter, e-mail, conference calling (audio & video), social media – meaning of each.

4. Introduction to Accounting and Bookkeeping
(a) Meaning and objective
Meaning of accounting and bookkeeping; objective of accounting; accounting cycle; distinction between
accounting and bookkeeping.
(b) Basic accounting terminology
Capital, liability, asset, revenue, expense, purchase, sales, stocks, debtors, creditors, drawings, debit and
credit, discount (Meaning only).
(c) Basic accounting principles and concepts.
Business entity, money measurement, going concern, accounting period, dual aspect and accounting
equation, matching principle, principle of full disclosure– meaning and examples.
(d) Journal
Meaning of Journal; and classification of accounts, rules of debit and credit.
Recording of transactions in journal. (Simple numerical based on the terminology mentioned in part (b)
need to be covered. Compound journal entries including cash discount, bad debts and opening and closing
entries need not be covered).
(e) Ledger
Meaning, posting and balancing of ledger accounts. (Ledger posting on the basis of simple journal
entries).
(f) Trial balance
Meaning, objectives and preparation of trial balance with the given set of ledger account balances.
(Re-drafting of trial balance need not be covered.)

5. Banking
Commercial Banks - Functions and Types of Accounts (Savings, Current, Recurring & Fixed Account –
meaning and difference only).

6. Trade
E-commerce & E-trade
Merits and demerits of online trading.

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7. Social Responsibility of Commercial Organisations towards the Environment
(a) E- Waste Management- meaning only.
(b) Recycling
(c) Afforestation
(d) Eco Friendly products
(e) Legal Compliance of environmental norms
A brief understanding of the above.

INTERNAL ASSESSMENT
One project as prescribed by the teacher from the syllabus.

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