{"id":1665,"date":"2026-11-04T09:12:03","date_gmt":"2026-11-04T03:42:03","guid":{"rendered":"https:\/\/xamcontent.com\/cisce\/?page_id=1665"},"modified":"2026-11-04T09:15:00","modified_gmt":"2026-11-04T03:45:00","slug":"icse-class-10-commercial-studies-syllabus","status":"publish","type":"page","link":"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/","title":{"rendered":"ICSE Class 10 Commercial Studies Syllabus 2027 and Exam Pattern"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_68_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#ICSE_Class_10_Commercial_Studies_Syllabus_2027\" title=\"ICSE Class 10 Commercial Studies Syllabus 2027\">ICSE Class 10 Commercial Studies Syllabus 2027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#ICSE_Commercial_Studies_Exam_Pattern_2027\" title=\"ICSE Commercial Studies Exam Pattern 2027\">ICSE Commercial Studies Exam Pattern 2027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Prepare_for_Application_and_Higher-order_Questions\" title=\"Prepare for Application and Higher-order Questions\">Prepare for Application and Higher-order Questions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#The_7_Units_of_ICSE_Class_10_Commercial_Studies\" title=\"The 7 Units of ICSE Class 10 Commercial Studies\">The 7 Units of ICSE Class 10 Commercial Studies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Stakeholders_in_Commercial_Organisations\" title=\"Stakeholders in Commercial Organisations\">Stakeholders in Commercial Organisations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Marketing_and_Sales\" title=\"Marketing and Sales\">Marketing and Sales<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Finance_and_Accounting\" title=\"Finance and Accounting\">Finance and Accounting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Human_Resources\" title=\"Human Resources\">Human Resources<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Logistics\" title=\"Logistics\">Logistics<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Banking\" title=\"Banking\">Banking<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Government_Initiatives_in_Environment_Protection\" title=\"Government Initiatives in Environment Protection\">Government Initiatives in Environment Protection<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Key_Syllabus_Limits_and_Prescribed_Depth\" title=\"Key Syllabus Limits and Prescribed Depth\">Key Syllabus Limits and Prescribed Depth<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Commercial_Studies_Project_%E2%80%94_20_Marks\" title=\"Commercial Studies Project \u2014 20 Marks\">Commercial Studies Project \u2014 20 Marks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#How_to_Prepare_for_the_2027_Commercial_Studies_Examination\" title=\"How to Prepare for the 2027 Commercial Studies Examination\">How to Prepare for the 2027 Commercial Studies Examination<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Frequently_Asked_Questions\" title=\"Frequently Asked Questions\">Frequently Asked Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#How_many_marks_is_ICSE_Class_10_Commercial_Studies\" title=\"How many marks is ICSE Class 10 Commercial Studies?\">How many marks is ICSE Class 10 Commercial Studies?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#How_long_is_the_Commercial_Studies_written_examination\" title=\"How long is the Commercial Studies written examination?\">How long is the Commercial Studies written examination?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#How_many_units_are_there_in_the_ICSE_Commercial_Studies_syllabus\" title=\"How many units are there in the ICSE Commercial Studies syllabus?\">How many units are there in the ICSE Commercial Studies syllabus?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Is_Government_Initiatives_in_Environment_Protection_part_of_the_syllabus\" title=\"Is Government Initiatives in Environment Protection part of the syllabus?\">Is Government Initiatives in Environment Protection part of the syllabus?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Is_Manufacturing_Account_included_in_Final_Accounts\" title=\"Is Manufacturing Account included in Final Accounts?\">Is Manufacturing Account included in Final Accounts?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Is_there_a_separate_Commercial_Studies_specimen_paper_for_2027\" title=\"Is there a separate Commercial Studies specimen paper for 2027?\">Is there a separate Commercial Studies specimen paper for 2027?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-syllabus\/#Should_2027_students_use_the_2028_syllabus_because_it_is_newer\" title=\"Should 2027 students use the 2028 syllabus because it is newer?\">Should 2027 students use the 2028 syllabus because it is newer?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n<figure class=\"wp-block-image aligncenter size-large\"><a href=\"https:\/\/ebookpublisher.in\/products\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"256\" src=\"https:\/\/xamcontent.com\/cisce\/wp-content\/uploads\/2025\/02\/Download-Books-for-CBSE-ICSE-1-1024x256.png\" alt=\"\" class=\"wp-image-521\" srcset=\"https:\/\/xamcontent.com\/cisce\/wp-content\/uploads\/2025\/02\/Download-Books-for-CBSE-ICSE-1-1024x256.png 1024w, https:\/\/xamcontent.com\/cisce\/wp-content\/uploads\/2025\/02\/Download-Books-for-CBSE-ICSE-1-300x75.png 300w, https:\/\/xamcontent.com\/cisce\/wp-content\/uploads\/2025\/02\/Download-Books-for-CBSE-ICSE-1-768x192.png 768w, https:\/\/xamcontent.com\/cisce\/wp-content\/uploads\/2025\/02\/Download-Books-for-CBSE-ICSE-1.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"xc-nd xc-longform\">\n\n  <section class=\"xc-s-header\" data-icon=\"\ud83d\udccb\">\n    <div class=\"xc-s-series-label\">ICSE Class 10 Commercial Studies \u00b7 Syllabus &amp; Exam Guide<\/div>\n\n    <div class=\"xc-s-meta-bar\">\n      <span class=\"xc-s-meta-item\">\ud83d\udcd8 Class 10<\/span>\n      <span class=\"xc-s-meta-item\">\ud83c\udfeb ICSE<\/span>\n      <span class=\"xc-s-meta-item\">\ud83d\udccb Commercial Studies (63)<\/span>\n      <span class=\"xc-s-meta-item\">\ud83c\udfaf Examination Year 2027<\/span>\n    <\/div>\n  <\/section>\n\n\n  <div class=\"xc-s-concept\">\n    <div class=\"xc-s-concept-head\">\n      <div class=\"xc-s-concept-num\">2027<\/div>\n      <h2 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"ICSE_Class_10_Commercial_Studies_Syllabus_2027\"><\/span>ICSE Class 10 Commercial Studies Syllabus 2027<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n\n    <div class=\"xc-s-concept-body\">\n      <p>The ICSE Class 10 Commercial Studies syllabus for the <strong>2027 Board Examination<\/strong> is organised into <strong>seven major units<\/strong> covering stakeholders, marketing, finance and accounting, human resources, logistics, banking and environmental initiatives.<\/p>\n\n      <p>The subject carries <strong>100 marks in total<\/strong>: an <strong>80-mark written examination<\/strong> and <strong>20 marks of Internal Assessment<\/strong>.<\/p>\n\n      <p>This page gives students a clear unit-wise syllabus map, important exclusions, the current examination structure and links to the corresponding XamContent study notes.<\/p>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-note\">\n    <strong>Important:<\/strong> this page is specifically for students appearing in the <strong>ICSE Examination Year 2027<\/strong>. A newer syllabus document also exists for Examination Year 2028, but students appearing in 2027 should follow the 2027 syllabus applicable to their examination cohort.\n  <\/div>\n\n\n  <div class=\"xc-s-reading\">\n    <p><strong>Official CISCE syllabus:<\/strong> <a href=\"https:\/\/cisce.org\/icse-regulations-and-syllabuses-2027\/\" target=\"_blank\" rel=\"noopener noreferrer\">ICSE Regulations and Syllabuses \u2014 Examination Year 2027<\/a><\/p>\n  <\/div>\n\n\n  <div class=\"xc-s-section-head\">\n    <div class=\"xc-s-section-icon\">\ud83e\uddee<\/div>\n    <div class=\"xc-s-section-body\">\n      <div class=\"xc-s-section-label\">Assessment Structure<\/div>\n      <h2 class=\"xc-s-section-title\"><span class=\"ez-toc-section\" id=\"ICSE_Commercial_Studies_Exam_Pattern_2027\"><\/span>ICSE Commercial Studies Exam Pattern 2027<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-diff-wrap\">\n\n    <div class=\"xc-s-diff-title-bar\">\n      <div class=\"xc-s-diff-title-icon\">\ud83d\udcca<\/div>\n      <div class=\"xc-s-diff-title-text\">Marks and Examination Structure<\/div>\n    <\/div>\n\n    <table class=\"xc-s-diff-table\">\n      <thead>\n        <tr>\n          <th>Component<\/th>\n          <th>Details<\/th>\n        <\/tr>\n      <\/thead>\n\n      <tbody>\n        <tr><td>Written Examination<\/td><td>80 marks<\/td><\/tr>\n        <tr><td>Internal Assessment<\/td><td>20 marks<\/td><\/tr>\n        <tr><td>Total<\/td><td>100 marks<\/td><\/tr>\n        <tr><td>Writing Time<\/td><td>2 hours<\/td><\/tr>\n        <tr><td>Reading Time<\/td><td>15 minutes before the writing period under the current paper format<\/td><\/tr>\n        <tr><td>Section A<\/td><td>Compulsory<\/td><\/tr>\n        <tr><td>Section B<\/td><td>Attempt any four questions<\/td><\/tr>\n      <\/tbody>\n    <\/table>\n\n  <\/div>\n\n\n  <div class=\"xc-s-note\">\n    <strong>Current 2027 paper structure:<\/strong> Commercial Studies was not among the ICSE subjects issued with a new subject-specific specimen paper for 2027. CISCE has stated that subjects not included in the new specimen list will continue with the existing 2026 rubric and assessment structure.\n  <\/div>\n\n\n  <div class=\"xc-s-section-head\">\n    <div class=\"xc-s-section-icon\">\ud83e\udde0<\/div>\n    <div class=\"xc-s-section-body\">\n      <div class=\"xc-s-section-label\">Competency Focus<\/div>\n      <h2 class=\"xc-s-section-title\"><span class=\"ez-toc-section\" id=\"Prepare_for_Application_and_Higher-order_Questions\"><\/span>Prepare for Application and Higher-order Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-reading\">\n    <p>For the 2027 examinations, CISCE has increased the emphasis on questions that assess higher-order competencies such as <strong>application, analysis, evaluation and creation<\/strong>.<\/p>\n\n    <p>Approximately <strong>50% of the assessment weightage<\/strong> across the 2027 examination cycle is intended to assess these higher-order competencies.<\/p>\n\n    <p>For Commercial Studies, this means students should not rely only on memorising definitions. Preparation should also include:<\/p>\n\n    <ul>\n      <li>identifying concepts from business situations;<\/li>\n      <li>applying principles to case-based questions;<\/li>\n      <li>comparing commercial concepts;<\/li>\n      <li>interpreting short business scenarios;<\/li>\n      <li>solving prescribed Finance and Accounting numericals; and<\/li>\n      <li>explaining the reason behind an answer.<\/li>\n    <\/ul>\n  <\/div>\n\n\n  <div class=\"xc-s-section-head\">\n    <div class=\"xc-s-section-icon\">\ud83d\uddfa\ufe0f<\/div>\n    <div class=\"xc-s-section-body\">\n      <div class=\"xc-s-section-label\">Complete Syllabus<\/div>\n      <h2 class=\"xc-s-section-title\"><span class=\"ez-toc-section\" id=\"The_7_Units_of_ICSE_Class_10_Commercial_Studies\"><\/span>The 7 Units of ICSE Class 10 Commercial Studies<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-concept\">\n    <div class=\"xc-s-concept-head\">\n      <div class=\"xc-s-concept-num\">1<\/div>\n      <h2 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"Stakeholders_in_Commercial_Organisations\"><\/span>Stakeholders in Commercial Organisations<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n\n    <div class=\"xc-s-concept-body\">\n      <p><strong>Meaning and Types of Stakeholders<\/strong><\/p>\n      <ul>\n        <li>Meaning of stakeholder.<\/li>\n        <li>Internal stakeholders: shareholder, employee and employer \u2014 meaning of each.<\/li>\n        <li>External stakeholders: supplier, creditor, government and society \u2014 meaning of each.<\/li>\n        <li>Difference between internal and external stakeholders.<\/li>\n      <\/ul>\n\n      <p><strong>Expectations of Stakeholders<\/strong><\/p>\n      <ul>\n        <li>Employers \u2014 owners and managers.<\/li>\n        <li>Employees.<\/li>\n        <li>Creditors.<\/li>\n        <li>Suppliers.<\/li>\n        <li>Government.<\/li>\n        <li>Society.<\/li>\n      <\/ul>\n\n      <p><a href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-1-notes\/\"><strong>Study Unit 1: Stakeholders in Commercial Organisations Notes \u2192<\/strong><\/a><\/p>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-concept\">\n    <div class=\"xc-s-concept-head\">\n      <div class=\"xc-s-concept-num\">2<\/div>\n      <h2 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"Marketing_and_Sales\"><\/span>Marketing and Sales<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n\n    <div class=\"xc-s-concept-body\">\n      <p><strong>A. Marketing<\/strong><\/p>\n      <ul><li>Meaning and objectives of marketing.<\/li><li>Difference between marketing and sales.<\/li><\/ul>\n\n      <p><strong>B. Product and Service<\/strong><\/p>\n      <ul><li>Meaning of product and service.<\/li><li>Difference between a product and a service with examples.<\/li><\/ul>\n\n      <p><strong>C. Pricing<\/strong><\/p>\n      <ul><li>Meaning of pricing.<\/li><li>Objectives of pricing.<\/li><\/ul>\n\n      <p><strong>D. Advertising and Sales Promotion<\/strong><\/p>\n      <ul>\n        <li>Meaning and importance of advertising.<\/li>\n        <li>Merits and demerits of advertising.<\/li>\n        <li>Difference between advertising and publicity.<\/li>\n        <li>Advertising agency \u2014 meaning and functions only.<\/li>\n        <li>Social advertising media \u2014 concept and examples only.<\/li>\n        <li>Sales promotion \u2014 meaning and techniques.<\/li>\n        <li>Difference between advertising and sales promotion.<\/li>\n      <\/ul>\n\n      <p><strong>E. Consumer Protection<\/strong><\/p>\n      <ul>\n        <li>Consumer Protection Act, 2019.<\/li>\n        <li>Features of the Act.<\/li>\n        <li>Rights of a consumer.<\/li>\n        <li>Consumer exploitation \u2014 meaning and types.<\/li>\n        <li>Importance of consumer awareness.<\/li>\n      <\/ul>\n\n      <p><strong>F. E-commerce<\/strong><\/p>\n      <ul>\n        <li>Introduction to E-commerce.<\/li>\n        <li>Difference from traditional methods of transactions.<\/li>\n        <li>E-tailing.<\/li>\n        <li>E-advertising.<\/li>\n        <li>E-marketing \u2014 meaning only.<\/li>\n        <li>E-security \u2014 meaning only.<\/li>\n        <li>ERP and its modules \u2014 brief concept.<\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-series-links\">\n    <div class=\"xc-s-series-links-head\">\n      <div class=\"xc-s-series-links-head-icon\">2<\/div>\n      <div class=\"xc-s-series-links-head-title\">Unit 2 Study Notes<\/div>\n    <\/div>\n\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-2-notes\/\"><span class=\"xc-s-series-badge\">Topic 2<\/span><span class=\"xc-s-series-link-text\">Marketing<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-3-notes\/\"><span class=\"xc-s-series-badge\">Topic 3<\/span><span class=\"xc-s-series-link-text\">Product and Service<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-4-notes\/\"><span class=\"xc-s-series-badge\">Topic 4<\/span><span class=\"xc-s-series-link-text\">Pricing<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-5-notes\/\"><span class=\"xc-s-series-badge\">Topic 5<\/span><span class=\"xc-s-series-link-text\">Advertising and Sales Promotion<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-6-notes\/\"><span class=\"xc-s-series-badge\">Topic 6<\/span><span class=\"xc-s-series-link-text\">Consumer Protection<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-7-notes\/\"><span class=\"xc-s-series-badge\">Topic 7<\/span><span class=\"xc-s-series-link-text\">E-commerce<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n  <\/div>\n\n\n  <div class=\"xc-s-concept\">\n    <div class=\"xc-s-concept-head\">\n      <div class=\"xc-s-concept-num\">3<\/div>\n      <h2 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"Finance_and_Accounting\"><\/span>Finance and Accounting<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n\n    <div class=\"xc-s-concept-body\">\n      <p><strong>A. Capital and Revenue<\/strong><\/p>\n      <ul>\n        <li>Capital and revenue receipts.<\/li>\n        <li>Capital and revenue expenditure.<\/li>\n        <li>Meaning, differences and examples.<\/li>\n        <li>Deferred revenue expenditure \u2014 meaning and examples.<\/li>\n      <\/ul>\n\n      <p><strong>B. Final Accounts of Sole Proprietorship<\/strong><\/p>\n      <ul>\n        <li>Meaning and preparation of Trading Account.<\/li>\n        <li>Profit and Loss Account.<\/li>\n        <li>Balance Sheet based on the given Trial Balance.<\/li>\n        <li>Adjustment of closing stock only.<\/li>\n      <\/ul>\n\n      <p><strong>C. Costs<\/strong><\/p>\n      <ul>\n        <li>Fundamental concept of cost.<\/li>\n        <li>Classification based on behaviour: fixed, variable and semi-variable.<\/li>\n        <li>Classification based on nature: direct and indirect.<\/li>\n      <\/ul>\n\n      <p><strong>D. Budgeting<\/strong><\/p>\n      <ul>\n        <li>Meaning and utility of budgeting.<\/li>\n        <li>Budgeting compared with forecasting.<\/li>\n        <li>Sales Budget \u2014 meaning only.<\/li>\n        <li>Production Budget \u2014 meaning only.<\/li>\n        <li>Cash Budget \u2014 meaning only.<\/li>\n        <li>Purchase Budget \u2014 meaning only.<\/li>\n        <li>Master Budget \u2014 meaning only.<\/li>\n      <\/ul>\n\n      <p><strong>E. Sources of Finance<\/strong><\/p>\n      <p><strong>Capital Market<\/strong><\/p>\n      <ul><li>Meaning of Capital Market.<\/li><li>Functions of Capital Market.<\/li><\/ul>\n\n      <p><strong>Long-term Sources<\/strong><\/p>\n      <ul><li>Shares \u2014 equity and preference.<\/li><li>Debentures.<\/li><li>Difference between shares and debentures.<\/li><\/ul>\n\n      <p><strong>Short-term Bank Finance<\/strong><\/p>\n      <ul><li>Cash credit \u2014 meaning only.<\/li><li>Overdraft \u2014 meaning only.<\/li><li>Discounting of bills \u2014 meaning only.<\/li><\/ul>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-note\">\n    <strong>Final Accounts:<\/strong> the prescribed treatment includes Trading Account, Profit and Loss Account and Balance Sheet based on a Trial Balance, with closing stock as the adjustment. Manufacturing Account, profit or loss on sale of assets, intangible and fictitious assets, and prepaid or accrued expenses and incomes are outside this prescribed treatment.\n  <\/div>\n\n\n  <div class=\"xc-s-series-links\">\n    <div class=\"xc-s-series-links-head\">\n      <div class=\"xc-s-series-links-head-icon\">3<\/div>\n      <div class=\"xc-s-series-links-head-title\">Unit 3 Study Notes<\/div>\n    <\/div>\n\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-8-notes\/\"><span class=\"xc-s-series-badge\">Topic 8<\/span><span class=\"xc-s-series-link-text\">Capital and Revenue<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-9-notes\/\"><span class=\"xc-s-series-badge\">Topic 9<\/span><span class=\"xc-s-series-link-text\">Final Accounts of Sole Proprietorship<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-10-notes\/\"><span class=\"xc-s-series-badge\">Topic 10<\/span><span class=\"xc-s-series-link-text\">Costs<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-11-notes\/\"><span class=\"xc-s-series-badge\">Topic 11<\/span><span class=\"xc-s-series-link-text\">Budgeting<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-12-notes\/\"><span class=\"xc-s-series-badge\">Topic 12<\/span><span class=\"xc-s-series-link-text\">Capital Market<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-13-notes\/\"><span class=\"xc-s-series-badge\">Topic 13<\/span><span class=\"xc-s-series-link-text\">Sources of Raising Capital<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n  <\/div>\n\n\n  <div class=\"xc-s-concept\">\n    <div class=\"xc-s-concept-head\">\n      <div class=\"xc-s-concept-num\">4<\/div>\n      <h2 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"Human_Resources\"><\/span>Human Resources<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n\n    <div class=\"xc-s-concept-body\">\n      <p><strong>A. Recruitment, Selection and Training<\/strong><\/p>\n      <p><strong>Recruitment<\/strong><\/p>\n      <ul><li>Meaning of recruitment.<\/li><li>Internal and external sources of recruitment.<\/li><li>Advantages and disadvantages of internal and external sources.<\/li><\/ul>\n      <p><strong>Selection<\/strong><\/p>\n      <ul><li>Meaning.<\/li><li>Steps in selection.<\/li><li>Types of selection tests.<\/li><\/ul>\n      <p><strong>Training<\/strong><\/p>\n      <ul><li>Meaning and objectives.<\/li><li>On-the-job training.<\/li><li>Off-the-job training.<\/li><\/ul>\n      <p><strong>B. Industrial Relations and Trade Unions<\/strong><\/p>\n      <ul><li>Industrial relations \u2014 meaning and objectives.<\/li><li>Trade Unions \u2014 meaning and functions.<\/li><\/ul>\n      <p><strong>C. Social Security<\/strong><\/p>\n      <ul><li>Concept of Social Security.<\/li><li>Provident Fund \u2014 brief reference.<\/li><li>Gratuity \u2014 brief reference.<\/li><li>National Pension Scheme \u2014 brief reference.<\/li><\/ul>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-note\">\n    <strong>Social Security:<\/strong> for this syllabus, focus on the concept and the prescribed brief references to Provident Fund, Gratuity and National Pension Scheme rather than detailed study of the related Acts.\n  <\/div>\n\n\n  <div class=\"xc-s-concept\">\n    <div class=\"xc-s-concept-head\">\n      <div class=\"xc-s-concept-num\">5<\/div>\n      <h2 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"Logistics\"><\/span>Logistics<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n\n    <div class=\"xc-s-concept-body\">\n      <p><strong>Meaning and Classification of Logistics<\/strong><\/p>\n      <p><strong>A. Transportation<\/strong><\/p>\n      <ul><li>Land transport \u2014 road and rail.<\/li><li>Air transport.<\/li><li>Water transport.<\/li><li>Merits and demerits of each mode.<\/li><\/ul>\n      <p><strong>B. Warehousing<\/strong><\/p>\n      <ul><li>Meaning of warehousing.<\/li><li>Importance of warehousing.<\/li><li>Public warehouse \u2014 meaning only.<\/li><li>Private warehouse \u2014 meaning only.<\/li><li>Bonded warehouse \u2014 meaning only.<\/li><\/ul>\n      <p><strong>C. Insurance<\/strong><\/p>\n      <ul><li>Meaning of insurance.<\/li><li>Life Insurance.<\/li><li>General Insurance.<\/li><li>Fire Insurance \u2014 meaning only.<\/li><li>Health Insurance \u2014 meaning only.<\/li><li>Marine Insurance \u2014 meaning only.<\/li><li>Principles of insurance.<\/li><\/ul>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-concept\">\n    <div class=\"xc-s-concept-head\">\n      <div class=\"xc-s-concept-num\">6<\/div>\n      <h2 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"Banking\"><\/span>Banking<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n\n    <div class=\"xc-s-concept-body\">\n      <p><strong>A. Central Bank<\/strong><\/p>\n      <ul><li>Meaning of Central Bank.<\/li><li>Functions of the Central Bank.<\/li><li>Difference between Central Bank and Commercial Banks.<\/li><\/ul>\n      <p><strong>B. Internet Banking and Digital Payments<\/strong><\/p>\n      <ul><li>NEFT \u2014 meaning only.<\/li><li>RTGS \u2014 meaning only.<\/li><li>IMPS \u2014 meaning only.<\/li><li>Mobile wallets \u2014 meaning only.<\/li><li>ATM \u2014 meaning.<\/li><li>Credit Card \u2014 meaning.<\/li><li>Debit Card \u2014 meaning.<\/li><li>Difference between Credit Card and Debit Card.<\/li><li>Precautions while using cards.<\/li><\/ul>\n      <p><strong>C. Financial Fraudulent Practices<\/strong><\/p>\n      <ul><li>Credit card fraud.<\/li><li>False accounting.<\/li><li>Insurance fraud.<\/li><li>Intellectual property fraud.<\/li><li>Internet and cyber fraud.<\/li><li>Brief understanding of each type.<\/li><\/ul>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-concept\">\n    <div class=\"xc-s-concept-head\">\n      <div class=\"xc-s-concept-num\">7<\/div>\n      <h2 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"Government_Initiatives_in_Environment_Protection\"><\/span>Government Initiatives in Environment Protection<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n\n    <div class=\"xc-s-concept-body\">\n      <p><strong>A. Environment (Protection) Act, 1986<\/strong><\/p>\n      <ul><li>Features of the Act.<\/li><\/ul>\n      <p><strong>B. Central Pollution Control Board<\/strong><\/p>\n      <ul><li>Functions of the Central Pollution Control Board only.<\/li><\/ul>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-section-head\">\n    <div class=\"xc-s-section-icon\">\u26a0\ufe0f<\/div>\n    <div class=\"xc-s-section-body\">\n      <div class=\"xc-s-section-label\">Syllabus Scope<\/div>\n      <h2 class=\"xc-s-section-title\"><span class=\"ez-toc-section\" id=\"Key_Syllabus_Limits_and_Prescribed_Depth\"><\/span>Key Syllabus Limits and Prescribed Depth<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-diff-wrap\">\n    <div class=\"xc-s-diff-title-bar\"><div class=\"xc-s-diff-title-icon\">\u2713<\/div><div class=\"xc-s-diff-title-text\">What depth is required?<\/div><\/div>\n    <table class=\"xc-s-diff-table\">\n      <thead><tr><th>Topic<\/th><th>Prescribed Depth<\/th><\/tr><\/thead>\n      <tbody>\n        <tr><td>Final Accounts<\/td><td>Closing stock is the prescribed adjustment.<\/td><\/tr>\n        <tr><td>Final Accounts<\/td><td>Manufacturing Account, profit\/loss on sale of assets, intangible and fictitious assets, prepaid and accrued expenses\/incomes are outside the prescribed treatment.<\/td><\/tr>\n        <tr><td>E-marketing<\/td><td>Meaning only.<\/td><\/tr>\n        <tr><td>E-security<\/td><td>Meaning only.<\/td><\/tr>\n        <tr><td>ERP<\/td><td>Brief concept and modules.<\/td><\/tr>\n        <tr><td>Budget Types<\/td><td>Sales, Production, Cash, Purchase and Master Budget \u2014 meaning only.<\/td><\/tr>\n        <tr><td>Short-term Bank Finance<\/td><td>Cash credit, overdraft and discounting of bills \u2014 meaning only.<\/td><\/tr>\n        <tr><td>Social Security<\/td><td>Provident Fund, Gratuity and National Pension Scheme \u2014 brief reference.<\/td><\/tr>\n        <tr><td>Warehouses<\/td><td>Public, Private and Bonded \u2014 meaning only.<\/td><\/tr>\n        <tr><td>General Insurance<\/td><td>Fire, Health and Marine Insurance \u2014 meaning only.<\/td><\/tr>\n        <tr><td>NEFT, RTGS, IMPS, Mobile Wallets<\/td><td>Meaning only.<\/td><\/tr>\n        <tr><td>Financial Frauds<\/td><td>Brief understanding of the prescribed fraud types.<\/td><\/tr>\n        <tr><td>CPCB<\/td><td>Functions only.<\/td><\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n\n\n  <div class=\"xc-s-section-head\">\n    <div class=\"xc-s-section-icon\">\ud83d\udcdd<\/div>\n    <div class=\"xc-s-section-body\">\n      <div class=\"xc-s-section-label\">Internal Assessment<\/div>\n      <h2 class=\"xc-s-section-title\"><span class=\"ez-toc-section\" id=\"Commercial_Studies_Project_%E2%80%94_20_Marks\"><\/span>Commercial Studies Project \u2014 20 Marks<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-reading\">\n    <p>The Internal Assessment for Class 10 Commercial Studies consists of <strong>one project prescribed by the teacher from the syllabus<\/strong>.<\/p>\n    <p>The project carries <strong>20 marks<\/strong> in total:<\/p>\n    <ul><li><strong>Subject Teacher \/ Internal Examiner:<\/strong> 10 marks<\/li><li><strong>External Examiner:<\/strong> 10 marks<\/li><\/ul>\n    <p>The External Examiner is nominated by the Head of the School and assesses the project independently along with the subject teacher.<\/p>\n  <\/div>\n\n\n  <div class=\"xc-s-note\">\n    <strong>Project preparation:<\/strong> students should follow the topic, instructions and presentation requirements given by their own school or subject teacher.\n  <\/div>\n\n\n  <div class=\"xc-s-section-head\">\n    <div class=\"xc-s-section-icon\">\ud83c\udfaf<\/div>\n    <div class=\"xc-s-section-body\">\n      <div class=\"xc-s-section-label\">Preparation Strategy<\/div>\n      <h2 class=\"xc-s-section-title\"><span class=\"ez-toc-section\" id=\"How_to_Prepare_for_the_2027_Commercial_Studies_Examination\"><\/span>How to Prepare for the 2027 Commercial Studies Examination<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-reading\">\n    <ol>\n      <li><strong>Cover all seven units.<\/strong> Make sure your preparation includes Stakeholders, Marketing and Sales, Finance and Accounting, Human Resources, Logistics, Banking and Environment Protection.<\/li>\n      <li><strong>Learn precise definitions.<\/strong> Commercial Studies contains many terms where small wording differences matter.<\/li>\n      <li><strong>Practise distinctions.<\/strong> Use a clear basis when comparing concepts such as marketing and sales, product and service, or shares and debentures.<\/li>\n      <li><strong>Prepare application questions.<\/strong> Higher-order and competency-based questions require you to recognise the correct commercial concept from a situation.<\/li>\n      <li><strong>Practise Finance and Accounting numericals.<\/strong> Do not rely only on theory when preparing Final Accounts and other numerical areas within the prescribed scope.<\/li>\n      <li><strong>Respect syllabus limits.<\/strong> Focus revision time on the prescribed depth of each topic.<\/li>\n      <li><strong>Practise complete answers.<\/strong> For three-mark and five-mark questions, explain the points rather than writing isolated headings.<\/li>\n    <\/ol>\n  <\/div>\n\n\n  <div class=\"xc-s-revision\">\n    <div class=\"xc-s-revision-header\"><div class=\"xc-s-revision-header-icon\">\u26a1<\/div><div class=\"xc-s-revision-header-title\">2027 Exam \u2014 Quick Facts<\/div><\/div>\n    <div class=\"xc-s-revision-grid\">\n      <div class=\"xc-s-revision-item\"><span class=\"xc-s-revision-bullet\">80<\/span><span class=\"xc-s-revision-text\"><strong>Written Examination:<\/strong> 80 marks.<\/span><\/div>\n      <div class=\"xc-s-revision-item\"><span class=\"xc-s-revision-bullet\">20<\/span><span class=\"xc-s-revision-text\"><strong>Internal Assessment:<\/strong> 20 marks.<\/span><\/div>\n      <div class=\"xc-s-revision-item\"><span class=\"xc-s-revision-bullet\">2h<\/span><span class=\"xc-s-revision-text\"><strong>Writing Time:<\/strong> two hours.<\/span><\/div>\n      <div class=\"xc-s-revision-item\"><span class=\"xc-s-revision-bullet\">7<\/span><span class=\"xc-s-revision-text\"><strong>Syllabus:<\/strong> seven major Class 10 units.<\/span><\/div>\n      <div class=\"xc-s-revision-item\"><span class=\"xc-s-revision-bullet\">A<\/span><span class=\"xc-s-revision-text\"><strong>Section A:<\/strong> compulsory under the current assessment structure.<\/span><\/div>\n      <div class=\"xc-s-revision-item\"><span class=\"xc-s-revision-bullet\">B<\/span><span class=\"xc-s-revision-text\"><strong>Section B:<\/strong> attempt any four questions under the current assessment structure.<\/span><\/div>\n      <div class=\"xc-s-revision-item\"><span class=\"xc-s-revision-bullet\">50%<\/span><span class=\"xc-s-revision-text\"><strong>2027 direction:<\/strong> strong emphasis on higher-order competency questions.<\/span><\/div>\n      <div class=\"xc-s-revision-item\"><span class=\"xc-s-revision-bullet\">1<\/span><span class=\"xc-s-revision-text\"><strong>Project:<\/strong> one teacher-prescribed project from the syllabus.<\/span><\/div>\n    <\/div>\n  <\/div>\n\n\n  <div class=\"xc-s-section-head\">\n    <div class=\"xc-s-section-icon\">\u2753<\/div>\n    <div class=\"xc-s-section-body\"><div class=\"xc-s-section-label\">Syllabus FAQs<\/div><h2 class=\"xc-s-section-title\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2><\/div>\n  <\/div>\n\n  <div class=\"xc-s-concept\"><div class=\"xc-s-concept-head\"><div class=\"xc-s-concept-num\">1<\/div><h3 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"How_many_marks_is_ICSE_Class_10_Commercial_Studies\"><\/span>How many marks is ICSE Class 10 Commercial Studies?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/div><div class=\"xc-s-concept-body\"><p>Commercial Studies carries <strong>100 marks<\/strong>: 80 marks for the written examination and 20 marks for Internal Assessment.<\/p><\/div><\/div>\n\n  <div class=\"xc-s-concept\"><div class=\"xc-s-concept-head\"><div class=\"xc-s-concept-num\">2<\/div><h3 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"How_long_is_the_Commercial_Studies_written_examination\"><\/span>How long is the Commercial Studies written examination?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/div><div class=\"xc-s-concept-body\"><p>The writing time prescribed for the Class 10 Commercial Studies examination is <strong>two hours<\/strong>.<\/p><\/div><\/div>\n\n  <div class=\"xc-s-concept\"><div class=\"xc-s-concept-head\"><div class=\"xc-s-concept-num\">3<\/div><h3 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"How_many_units_are_there_in_the_ICSE_Commercial_Studies_syllabus\"><\/span>How many units are there in the ICSE Commercial Studies syllabus?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/div><div class=\"xc-s-concept-body\"><p>There are <strong>seven major units<\/strong> in the Class 10 syllabus for Examination Year 2027.<\/p><\/div><\/div>\n\n  <div class=\"xc-s-concept\"><div class=\"xc-s-concept-head\"><div class=\"xc-s-concept-num\">4<\/div><h3 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"Is_Government_Initiatives_in_Environment_Protection_part_of_the_syllabus\"><\/span>Is Government Initiatives in Environment Protection part of the syllabus?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/div><div class=\"xc-s-concept-body\"><p>Yes. It is <strong>Unit 7<\/strong> and includes the features of the Environment (Protection) Act, 1986 and functions of the Central Pollution Control Board.<\/p><\/div><\/div>\n\n  <div class=\"xc-s-concept\"><div class=\"xc-s-concept-head\"><div class=\"xc-s-concept-num\">5<\/div><h3 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"Is_Manufacturing_Account_included_in_Final_Accounts\"><\/span>Is Manufacturing Account included in Final Accounts?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/div><div class=\"xc-s-concept-body\"><p>No. Preparation of a Manufacturing Account is outside the prescribed Final Accounts treatment for the 2027 examination.<\/p><\/div><\/div>\n\n  <div class=\"xc-s-concept\"><div class=\"xc-s-concept-head\"><div class=\"xc-s-concept-num\">6<\/div><h3 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"Is_there_a_separate_Commercial_Studies_specimen_paper_for_2027\"><\/span>Is there a separate Commercial Studies specimen paper for 2027?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/div><div class=\"xc-s-concept-body\"><p>Commercial Studies was not included among the selected ICSE subjects for which a new 2027 specimen paper was issued. Under CISCE&#8217;s current directions, the existing rubrics and assessment structure of the 2026 examination cycle therefore continue for this subject.<\/p><\/div><\/div>\n\n  <div class=\"xc-s-concept\"><div class=\"xc-s-concept-head\"><div class=\"xc-s-concept-num\">7<\/div><h3 class=\"xc-s-concept-title\"><span class=\"ez-toc-section\" id=\"Should_2027_students_use_the_2028_syllabus_because_it_is_newer\"><\/span>Should 2027 students use the 2028 syllabus because it is newer?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/div><div class=\"xc-s-concept-body\"><p>No. Students should use the syllabus labelled for their own examination year. Candidates appearing in the <strong>2027 examination<\/strong> should use the official Examination Year 2027 Commercial Studies syllabus.<\/p><\/div><\/div>\n\n\n  <div class=\"xc-s-series-links\">\n    <div class=\"xc-s-series-links-head\"><div class=\"xc-s-series-links-head-icon\">\ud83d\udd17<\/div><div class=\"xc-s-series-links-head-title\">Commercial Studies Resources<\/div><\/div>\n\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-notes\/\"><span class=\"xc-s-series-badge\">Notes<\/span><span class=\"xc-s-series-link-text\">ICSE Class 10 Commercial Studies Topic-wise Notes<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-1-notes\/\"><span class=\"xc-s-series-badge\">Unit 1<\/span><span class=\"xc-s-series-link-text\">Stakeholders in Commercial Organisations Notes<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-7-notes\/\"><span class=\"xc-s-series-badge\">Unit 2<\/span><span class=\"xc-s-series-link-text\">E-commerce Notes<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-9-notes\/\"><span class=\"xc-s-series-badge\">Unit 3<\/span><span class=\"xc-s-series-link-text\">Final Accounts of Sole Proprietorship Notes<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10\/\"><span class=\"xc-s-series-badge\">Class 10<\/span><span class=\"xc-s-series-link-text\">Explore ICSE Class 10 Resources on XamContent<\/span><span class=\"xc-s-series-link-arr\">\u2192<\/span><\/a>\n\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/editablematerials.in\/exam-info\/icse-class-10-board-exam\/\" target=\"_blank\" rel=\"noopener\"><span class=\"xc-s-series-badge\">Exam Guide<\/span><span class=\"xc-s-series-link-text\">ICSE Class 10 Board Exam Guide<\/span><span class=\"xc-s-series-link-arr\">\u2197<\/span><\/a>\n\n    <a class=\"xc-s-series-link-item\" href=\"https:\/\/cisce.org\/icse-regulations-and-syllabuses-2027\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"xc-s-series-badge\">CISCE<\/span><span class=\"xc-s-series-link-text\">Official ICSE 2027 Regulations and Syllabuses<\/span><span class=\"xc-s-series-link-arr\">\u2197<\/span><\/a>\n  <\/div>\n\n\n  <div class=\"xc-s-nav\">\n    <a class=\"xc-s-nav-btn xc-prev\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-notes\/\"><span class=\"xc-s-nav-arrow\">\u2190<\/span><span class=\"xc-s-nav-body\"><span class=\"xc-s-nav-label\">Study Resources<\/span><span class=\"xc-s-nav-title\">Commercial Studies Notes<\/span><\/span><\/a>\n\n    <a class=\"xc-s-nav-btn xc-next\" href=\"https:\/\/xamcontent.com\/cisce\/icse-class-10-commercial-studies-chapter-1-notes\/\"><span class=\"xc-s-nav-arrow\">\u2192<\/span><span class=\"xc-s-nav-body\"><span class=\"xc-s-nav-label\">Start Studying<\/span><span class=\"xc-s-nav-title\">Stakeholders in Commercial Organisations<\/span><\/span><\/a>\n  <\/div>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>ICSE Class 10 Commercial Studies \u00b7 Syllabus &amp; Exam Guide \ud83d\udcd8 Class 10 \ud83c\udfeb ICSE \ud83d\udccb Commercial Studies (63) \ud83c\udfaf [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_lmt_disableupdate":"","_lmt_disable":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"iawp_total_views":3,"footnotes":""},"class_list":["post-1665","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/xamcontent.com\/cisce\/wp-json\/wp\/v2\/pages\/1665"}],"collection":[{"href":"https:\/\/xamcontent.com\/cisce\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/xamcontent.com\/cisce\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/xamcontent.com\/cisce\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/xamcontent.com\/cisce\/wp-json\/wp\/v2\/comments?post=1665"}],"version-history":[{"count":4,"href":"https:\/\/xamcontent.com\/cisce\/wp-json\/wp\/v2\/pages\/1665\/revisions"}],"predecessor-version":[{"id":1673,"href":"https:\/\/xamcontent.com\/cisce\/wp-json\/wp\/v2\/pages\/1665\/revisions\/1673"}],"wp:attachment":[{"href":"https:\/\/xamcontent.com\/cisce\/wp-json\/wp\/v2\/media?parent=1665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}