CBSE Class 10 Elements of Business Syllabus (2026-27)
The CBSE Class 10 Elements of Business Syllabus for the 2026-27 session outlines a total of 100 marks, divided into 70 marks for theory and 30 marks for practical/project work. The theory component is structured into six units: Joint Stock Company (10 marks), Sources of Business Finance (10 marks), Communication in Business Organisations (15 marks), Selling and Distribution (15 marks), Large Scale Retail Trade (10 marks), and Selling (10 marks). The syllabus covers key concepts such as the features of private and public companies, owned and borrowed funds, communication methods like e-mail and video conferencing, types of sales (cash, credit), forms of large-scale retail trade including departmental stores and online selling, and aspects of personal selling, sales promotion, and advertising. The practical/project component requires students to prepare a 20-30 page handwritten project or chart on a syllabus topic, evaluated along with a viva voce.
Quick info
| Board | CBSE |
|---|---|
| Class | 10 |
| Subject | Elements of Business |
| Session | 2026-27 |
| Language | English |
| Type | Syllabus |
Syllabus PDF preview
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Full document text
ELEMENTS OF BUSINESS (Subject Code 154) CLASS-X (2026-27)
100 Marks
Theory: 70 Marks
3 Hours
Practical/ Project: 30 Marks
Unit Marks
I Joint Stock Company 10
II Sources of Business Finance 10
Ш Communication in Business Organisations 15
IV Selling and Distribution 15
V Large Scale Retail Trade 10
VI Selling 10
Practical / Project 30
Total 100
Contents Ι Joint Stock Company Private and Public company: meaning and features. II Sources of Business Finance - Owned and Borrowed Funds. III Communication in Business Meaning and methods: letter, e-mail, video conferencing, telephone IV Selling and Distribution
- Concept of purchase and sale
- Types - Cash, Credit, Hire Purchase System and Installment Payment System V Large Scale Retail Trade
- Forms of large scale retail trade - Departmental Store and Multiple shops
- Non-store retailing- Mail order business, tele-shopping, automated vending machines, selling through internet VI Selling
- Personal Selling - meaning and importance
- Sales promotion - meaning and techniques
- Advertising - meaning, importance and media of advertising
GUIDELINES FOR PRACTICAL
Project/ chart should be brief and should be of 20-30 pages, preferably handwritten. The project will be evaluated on the following parameters:
Prepare a chart / Project on any one topic from syllabus
- Viva
(20 Marks)
(10 Marks)
Frequently asked questions
What is the total mark distribution for Elements of Business Class 10?
The total marks for Elements of Business Class 10 is 100, with 70 marks for theory and 30 marks for practical/project work.
What are the main units covered in the Elements of Business syllabus?
The main units are Joint Stock Company, Sources of Business Finance, Communication in Business Organisations, Selling and Distribution, Large Scale Retail Trade, and Selling.
What is the duration of the theory exam for Elements of Business?
The theory examination for Elements of Business is of 3 hours duration.
What is required for the practical/project work?
Students need to prepare a brief, preferably handwritten, project or chart of 20-30 pages on any syllabus topic, which will be evaluated along with a viva voce.
How is the practical/project work evaluated?
The project/chart is evaluated for 20 marks, and the viva voce is evaluated for 10 marks, totaling 30 marks for the practical component.
What specific topics are included under 'Selling and Distribution'?
This unit covers the concept of purchase and sale, and types of sales including Cash, Credit, Hire Purchase System, and Installment Payment System.
CBSE Class 10 Elements of Business syllabus 2026-27. Last updated 10 Aug 2026.