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Your ultimate destination for learning Commerce in a simple, fun, and effective way.

This channel is specially designed for Class 11th & 12th Commerce students, covering subjects like:
✔️ Business Studies
✔️ Accountancy

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🔹 Easy-to-understand explanations
🔹 Case studies & exam-oriented questions
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🔹 Concept clarity with real-life examples

Whether you’re preparing for your board exams or just want to strengthen your basics, Commerce Rocks makes learning easy and interesting. 🚀

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CommerceRocks

👋 Namaste doston!
Welcome back to Commerce Rocks—your favorite place where business studies meets creativity, clarity, and cool vibes!
🎯 Today’s video is extra special because…
We’ve officially crossed 100 subscribers! 💯✨
And it’s all thanks to YOU—our amazing learners, supporters, and fellow commerce enthusiasts.

📚 From recruitment to training, from planning to controlling—we’ve explored concepts, cracked case studies, and made learning bilingual, visual, and fun.
🖼️ With colorful diagrams, Hindi-English explanations, and relatable examples, we’ve turned textbooks into toolkits!

🙏 A heartfelt thank you to every student, teacher, and curious mind who liked, shared, and subscribed.
Your support is the reason Commerce Rocks is growing—and glowing!
📢 So if you haven’t subscribed yet—abhi karo!
Because here at Commerce Rocks, we don’t just study commerce…
We make it ROCK! 🤘

give your suggestions to make it more valuable experience for all the educators and students....

9 months ago | [YT] | 6

CommerceRocks

Which Hundi can be termed as the modern-day equivalent of a post-dated cheque?

9 months ago | [YT] | 1

CommerceRocks

At the time of dissolution of firm, Debtors Rs.80,000 Less Provision for doubtful debts Rs. 4,000 appears in the books of accounts. 60% of the debtors were realised at 10% discount. Remaining debtors were given to debt collecting agency and amount realised from them after paying a fee of Rs.500.
The Journal entry for the same will be....

9 months ago | [YT] | 3

CommerceRocks

A and B are partners in a firm sharing profits in ratio of 4:1. They admitted C in the firm with 1/4th share. On C's admission, following entry for goodwill is passed:-

Premium for Goodwill A/c.......................Dr. Rs. 40,000
B's Capital A/c..........................................Dr. Rs. 30,000
To A's Capital A/c Rs. 70,000
What will be their new profit sharing ratio?

9 months ago | [YT] | 1

CommerceRocks

Which exercise in an organisation would reveal whether we are understaffed, overstaffed or optimally staffed.


(i) Recritument (ii) Selection (iii) Work force Analysis (iv) Work Load Analysis (v) Performance Appraisal

choose the best combination from the following.

10 months ago | [YT] | 2

CommerceRocks

X,Y and Z are partners in a firm. their capital aa at 31st march,2025 is Rs. 2,00,000; Rs. 1,80,000; and Rs. 1,60,000 respectively. While their drawings were Rs. 40,000; Rs. 50,000; and Rs. 60,000 respectively. Profit for the period was Rs. 1,80,000. It was observed that following were omitted:-
i. Interest on capital @6% p.a.
ii. Interest on drawing @8% p.a.
choose the best option from the following, while passing an adjustment entry.

10 months ago | [YT] | 2

CommerceRocks

Z Ltd. invited applications for 20,000 equity shares of ₹10 each @ Rs. 3 Premium payable as:
₹3 on Application
₹7 on Allotment (Including Premium)
₹3 on First & Final Call
Applications were received for 60,000 shares. Shares were allotted on a pro-rata basis to all applicants. Surplus application money was adjusted towards allotment. Mr. A, who had applied for 600 shares, failed to pay the allotment money and the first & final call money. His shares were forfeited by the company. out of which, 150 shares were reissued for Rs. 12 per share as fully paid up.
What amount will be transferred to capital reserve?

10 months ago | [YT] | 5

CommerceRocks

Which accounting concept provides guidance for recording transactions in the book of accounts and is based on the policy of playing safe?

10 months ago | [YT] | 3

CommerceRocks

Read both Assertion and Reason statements and choose the correct option: -
Assertion (A): The principle of 'Unity of Command' is violated if an employee receives orders from more than one superior.
Reason (R): It leads to confusion and conflicts in the organization.

10 months ago | [YT] | 5

CommerceRocks

Which concept of scientific management is known as an extension of the principles of coordination?

10 months ago | [YT] | 3