For Commerce students, almost all the subjects are new and introduced for the first time in XI std. Thus XI std. for commerce students lays the basic foundation on which whole career in commerce will be built later on. Hence it is extremely important that basic concepts of commerce in general and accountancy in particular are learnt in a very precise manner. As if the foundation shivers then the whole building collapse, in the same manner if basics of accountancy are not learnt properly, it becomes more difficult in higher classes and extremely difficult in professional courses.