Numerous books on commerce have been published yet most of them lack sufficient coverage of essential topics. This commerce book, however, provides students with a comprehensive coverage of content related to commerce studies. This book comprises of fifteen chapters that are presented in two sections. The first four chapters in the first section deal with introduction to commerce, and domestic and international businesses. Chapters 5, 6, and 7 in the first section are the best-covered chapters and extremely well-written. The authors provided a complete coverage regarding small and medium enterprises, types of business ownerships, and investments. Students are introduced to various approaches in stock management, finance, human resources, and other matters, such as risks and information. The authors also discussed how to analyse a company’s performance by calculating the return on capital, and gross and net profits. They also shared several calculation examples, such as cash dividends, reserves, and return on investment. In the second section of the book, the authors discussed banking, insurance, transportation, communication, warehousing, and promotion.  Chapter 7 discusses the role of governments in business and the final chapter deals with consumerism. Overall, this book is a good read and suitable for those who want to gain knowledge in commerce.