Himachal Pradesh Board Commerce Syllabus for Class 10


Himachal Pradesh Board Syllabus for Class 10 Commerce

Commerce

Note : Any one of the following three areas can be offered :
I. Elements of Business or
II. Elements of Book Keeping and Accountancy or
III. Typewriting-English or Hindi

(I) Elements of Business
Time: 3 hours
Maximum Marks: 85

Objective : The objective of this paper is to provide elementary knowledge of the different aspects of business.
 

 

One Paper

 

Marks /Periods

I. Office Routine: Different departments of Business: establishment, handling inward and outward mail, Filing and indexing methods, copying and duplicating methods.

17 marks/54 periods

II. Business Correspondence : Essential forms of a good business letter, writing of simple business letters of enquiry, quotations, order, reference, advice and complaints

17 marks/ 54 periods

III. Banks: Functions of a Bank, Kinds of account and their operation; bank drafts, traveller's cheque, Post Office Saving Bank.

17 marks/ 54 periods

IV. Negotiable Instruments : Nature, kinds of cheques, endorsement, crossing, dishonouring of a cheque.

17 marks/54 periods

V. Bills of Exchange : Kinds, parties, negotiation, endorsing dishonouring, Promissory notes and Hundies.

17 marks/54 periods


Or


(II) Elements of Book-Keeping and Accountancy
Time: 3 hours
Maximum Marks: 85
Periods-270

 

 

One Paper

Marks/Periods

I. Final Accounts : Preparation of Trading and Profit and Loss Account and Balance Sheet of a sole trader with simple adjustments.

17 marks/54 periods

II. Bank Reconciliation Statement : Utility and Preparation; preparation of Cash Book with discount and Bank columns

17 marks/54 periods

III. Bills of Exchange : Nature and use of bills of exchange and promissory notes : Recording transactions pertaining to drawing, discounting, retiring, dishonouring and renewing of bills of exchange.

17 marks/54 periods

IV. Errors and their Rectification :Types of errors and entries for their rectification.

17 marks/54 periods

V. Depreciation : Objects and methods-Straight line and Diminishing Balance methods.

17 marks/54 periods


Or

(III) Type Writing-(English or Hindi)

Due to speedy industrialisation and rapid means of communication, the use of labour saving devices is on the increase. Typewriting is one of the most commonly used labour saving devices even in remote towns. Its relevance is more pronounced in developing countries where other sophisticated labour saving devices are not available. HPBSE has decided to include the subject “Typewriting-English or Hindi” as an Elective at the Secondary level. This step has made the Scheme of Studies job oriented and need based.


One Theory Paper
Time: 3hours
Maximum Marks: 25
Periods-68

1. Functions of important parts of Typewriter.
2. Elementary knowledge about display of letters and tabulation margin setting, centering, headings, subheadings.
3. Knowledge of cutting stencils and use of correcting fluid.
4. Simple proof correction symbols.
5. Standard abbreviations.
6. Speed development exercises.


Practical Paper
Time: 1 hour
Maximum Marks: 60
Periods: 202


(A) Running Matter-A Speed and Accuracy Test
Time : 10 minutes
Marks: 24

(A Passage of 300 Words @ 30 w.p.m. in English and 250 words @ w.p.m in Hindi. The same passage to be repeated, if finished before time)

(B) Tabulation Test
Time: 40 minutes
Marks : 36

(A Tabular statement having not more than 3-4 rows and columns horizontally and vertically. The same is applicable for Hindi Typewriting also)

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