164 страниц. 2013 год. LAP Lambert Academic Publishing The aim to publish this book is to provide knowledge towards fundamentals of commerce for day to day general use of the peoples. Commerce as a subject is very important in this modern age for growing needs of the people and this subject has many branches to be taught at different levels for the students as well as for professionals. Thus the data/ material given in the book is of great use and interest for users. The book has complete knowledge of different areas of the commerce.The main topics in this book are Meaning and Development of Commerce,Procedure of a Commercial Transaction, Types of Mercantile Institutions,Commercial Banks, Insurance, Double Entry System of Book-Keeping,Journal, Cash Book, Ledger, Banking Transactions, Trial Balance, Final Accounts.