1st & 2nd PUC (Commerce) is a comprehensive course designed for students studying commerce in their first and second pre-university years. This course aims to provide a solid foundation in commerce-related subjects and equip students with the necessary knowledge and skills to pursue higher education or embark on a career in the field of commerce. Throughout this course, students will be introduced to various key concepts and principles in commerce, including accounting, economics, business studies, and computer applications. They will learn about financial accounting techniques, including preparing and interpreting financial statements, ledger analysis, and cash flow management. In addition to accounting, this course covers fundamental concepts of microeconomics and macroeconomics. Students will explore topics such as supply and demand, market structures, national income, monetary and fiscal policies, and international trade. To develop a deeper understanding of the business world, students will also delve into business studies, which covers areas like business organization, entrepreneurship, marketing management, human resource management, and financial planning. Furthermore, this course includes a module on computer applications, where students will learn essential skills in using computer software and tools for data handling, document preparation, presentations, and digital communication – all of which are highly sought-after skills in today's technologically driven society. Through a combination of theoretical lessons, practical examples, case studies, and interactive exercises, this course fosters critical thinking, problem-solving, and analytical skills among students.