The subject Commerce and Business Management is of great importance to statesmen and politicians also. The study of Commerce is also helpful to labourers. The basic knowledge about banks, methods of sale and purchase, insurance etc., can be of great utility to them. In Commerce, we study such issues. The present work in two volumes encompasses all major issues pertaining to commerce and business management. The entire information is organized under forty-nine chapters followed by u comprehensive glossary, abbreviations and bibliography. The teaching aspect of the subject is given more emphasis.