Optional Subject Commerce (English Magazine) is an extremely useful for UPSC and state civil services and other competitive exams with clear cut focus on topics like Accounting and Auditing, Business organization & Management. The study material is not only worth preserving herein but provides a wide perspective in giving precise explanation of the essentials of the subject of commerce. The scope and length in the coverage of the subject is determined by the current trends in the competition circles of the day. Hence the subjective and narrow minded traditional view which is more pedantic than practical and thus ignores the very realities and developments that are redefining the discipline of commerce has been avoided. Commerce is the very basis of life in that it is business, it is trade, it is what money is all about and what not it is the basis of our survival. Therefore the magazine set the benchmarks in glorifying the subject with sharp analysis on the deserving topics/chapters to enable the students to store in their memory the subtle points and core components of the discipline.