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Paper Pattern

There is one written paper of two hours duration carrying 80 marks and Internal Assessment of 20 marks. The paper will be divided into two sections: A and B.

Section A (Compulsory) consists of questions requiring short answers and covers the entire syllabus. Section B consists of questions, which require detailed answers. There is a choice and you are required to answer four questions from this section.

Given Below is the Syllabus

1. Introduction to commercial organization

(a) Human activities

Meaning and types – Economic and non economic activities – classification of economic activities – business, profession and employment. Comparison between economic and non-economic activities.

(b) Business activities

Meaning and characteristics. Types of business activities – industry – classification of industries on the basis of products. Commerce – types of commerce – trade and aids to trade. Brief description on various types of trade and aids to trade. Inter relationship between industry, commerce and trade needs to be covered.

(c) Non-profit seeking organizations

Meaning and types, comparison between profit seeking and non-profit seeking organisations.

(d) Ownership structures of commercial organization

Sole proprietorship, partnership, Hindu undivided family business, joint stock company, co-operative society, public sector enterprise. (Brief introduction to each ownership structure and its features only. Types, comparison between different ownership structures and their merits and demerits need not be covered).

2. Understanding the functions of a commercial organization

The following topics should be studied as departments in a typical firm only:

(a) Marketing and Sales.

(b) Finance and Accounting.

(c) Human Resources (personnel, training).

(d) Production.

(e) Purchasing and Stores.

(f) General Administration and Legal.

Students should be explained the concepts and functioning of - Purchasing and Stores, Production, Marketing and Sales, Finance - (manual and computerized accounting system in business organizations). Human Resources (personnel, training), & General Administration and Legal departments, affecting the organisation all through. All the six terms need to be clearly defined and their specific features explained individually. The cross linkages need to be clearly brought out.

This topic should be studied through the medium of a case study or a project. Such tools will make the students appreciate the inter-links. No question is to be set from this topic. Case study or project for this topic can form one of the assignments for “Internal Assessment”.

3. Communication in commercial organization

Meaning, characteristics, process, importance and different methods of communication.

Different methods of communication (letter, facsimile, e-mail, videoconference, memo, telephonic conversation, etc.). A comparative analysis of these tools need to be undertaken.

4. Introduction to Accounting and Book keeping

(a) Meaning and objective

Meaning and objective of accounting and book keeping, accounting cycle, distinction between accounting and book keeping.

(b) Basic accounting terminology

The following terms need to be defined and explained - Capital, liability, asset, revenue, expense, purchase, sales, stocks, debtors, creditors, drawings, debit and credit, discount.

(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.

(d) Journal

Meaning and classification of accounts – (conventional and modern), rules of debit and credit.

Meaning, uses and limitations of journal. Recording of transactions in journal. (Simple numericals 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.)

(g) Cash Book

Meaning, types of cash books, preparation of single column cash book.

5. Trade

(a) Trade - Home Trade and International trade

Meaning and types of trade

Home trade - functions of retailers and wholesalers, types of retailers and wholesalers (features only).

International trade – meaning, types, advantages and disadvantages of international trade.

(b) Issues of the Environment

(i) Types of pollution – air, water, soil, radiation and noise.

Air pollution due to vehicles, industries, brick kilns, etc.

Water pollution: industrial waste, oil spills, urban- commercial and domestic waste.

(ii) Effects of pollution on environment and human health.

Bhopal Gas Tragedy; Chernobyl Disaster.

(iii) Abatement of pollution

Air: setting standards and implementing them, using technical devices to reduce pollution.

Water: Proper collection and disposal of domestic sewage, treatment of industrial waste to yield safe effluents, etc.

(iv) Management of waste in industrial and commercial establishments.

Sources of waste - domestic, industrial, agricultural, commercial and other establishments.

Domestic waste: paper, glass, plastic, rags, kitchen waste, etc.

Industrial: mining operations, cement factories, oil refineries, construction units.

Agricultural: plant remains, animal waste, processing waste.

Municipal: sewage, degradable and nondegradable waste from offices, etc.

(v) Methods of safe disposal of waste.

Basic understanding of: segregation, dumping, composting, drainage, treatment of effluents before discharge.

You can download the specimen paper from the link below:

https://cisce.org/pdf/Class-IX-Specimen-Question-Papers-2019/Commercial%20Studies.pdf

Hope that helps you

All the best