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12th Commerce Study Materials Collection 

  • 12th Commerce Full Study Material 2023-24 English Medium | Mr. P. Vaheeswaran -  Click Here
  • 12th Commerce Daily Warm Up Guide Tamil Medium 2022-2023 -  Click Here
  • 12th Commerce Full Guide | English Medium | S MAHALINGAM -  Click Here
  • 12th Commerce Minimum Learning Material | English Medium | Dhosth Publications -  Click Here
  • 12th Commerce Minimum Material CEO Special Guide TM 2023 Madurai District - Click Here
  • 12th Commerce Minimum Material CEO Special Guide EM 2023 Madurai District   - Click Here
  • 12th Commerce Public Exam Model Question Paper - 1 EM 2022-23 By A . Saravanan M. Com., MBA., B. Ed - Click Here
  • 12th Commerce Public Exam Model Question Paper - 2 EM 2022-23 By A . Saravanan M. Com., MBA., B. Ed - Click Here
  • 12th Commerce Public Exam Important 1,2 Mark Slow Learners Study Materials EM 2022-2023 - Click Here
  • 12th Commerce Lesson 1 to 12 Five Mark Question EM 2022-23 | A.Manickam.,M.COM.,B.ED - Click Here
  • 12th Commerce All Lessons 2 Marks ,3 Marks & 5 Marks Study Material | R RAMESH - Click Here
  • 12th Commerce Public Exam Expected Important Questions Tamil Medium 2023 -  Click Here
  • 12th Commerce Public Exam Important Questions 2023 | N.Shanmugasundaram -   Click Here
  • 12th Commerce All Chapter Interior One Mark Question EM 2023| Shentamil Sezian -  Click Here
  • 12th Commerce One Mark Question Bank With Answer English Medium 2023 -  Click Here
  • 12th Commerce One Mark Question Bank With Answer Tamil Medium 2023 -  Click Here
  • 12th Commerce Book Inside Creative Questions Tamil Medium By Balaji -  Click Here
  • 12th  Commerce  Public Exam Question Paper 2020 -  Click Here  
  • 12th  Commerce  Public Exam Answer Key 2020 -  Click Here  
  • 12th  Commerce  Sura Full Guide 2021 - 2022 New Edition (Samples) -  Click Here
  • 12th Commerce All Lessons 2Marks , 3Marks & 5 Marks Study Material English Medium By R Ramesh - Click Here
  • 12th Commerce Full Guide by S MAHALINGAM 2020-21 - Click Here
  • 12th Commerce ideal solution guide Tamil Medium By G Prakash - Click Here
  • 12th Commerce Minimum Learning Material 2021 - 2022 by Dhosth Publications - Click Here
  • 12th Commerce Full study material English Medium 2021 - 2022 by P. VAHEESWARAN - Click Here
  • 12th Commerce Full Study Material and Guide English Medium 2021-2022 By S. Mahalingam - Click Here   
  • 12th Commerce Mid Term Test Question Papers 2021 -  Click Here
  • 12th Commerce Unit Test Question Papers 2021 -  Click Here
  • 12th Commerce Unit Test Question Paper TM and EM 2021 Tiruppatur district -  Click Here
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  • 12th Commerce unit test Question paper 2021 EM Matriculation Schools Tirppur -  Click Here
  • 12th Commerce unit test Question paper -2021 TM krishnagiri District -  Click Here
  • 12th Commerce Unit Test Question Paper 2021 EM Krishnagiri district -  Click Here
  • 12th Commerce public exam August -2021 question paper TM & EM - Click Here  
  • 12th Commerce New Edition Don Guide 2021-2022 EM - Click Here
  • 12th Commerce New Edition Don Guide 2021-2022 TM - Click Here  
  • 12th Commerce Model  Question english medium by Ravi - Click Here
  • 12th Commerce One Mark Question Bank Chapter 1 to 20 EM 2021 BY JR BHASKAR .M.COM,M.PHIL, MBA, UGC-NET ,BEd.  - Click Here
  • 12th Commerce Classification of Market tamil medium by JR BHASKAR .M.COM,M.PHIL, MBA, UGC-NET ,BEd - Click Here
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  • 12th Accountancy Half Yearly Model Q & A, Full Portion One Mark Question Paper With Answer Key Tamil Medium 2022-23 -  Click Here
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  • 12th Commerce New Syllabus Study Materials Tamil Medium 2022-23 - Click Here
  • 12th Commerce Study Materials & Question Bank English Medium 2022-23 - Click Here
  • 12th Commerce Interior Objectives ( CH 1 to 28 ) English Medium 2022-23 -  Click Here
  • 12th Commerce Important Questions Tamil Medium 2022-23 By JR BHASKAR .M.COM,M.PHIL, MBA - Click Here
  • 12th Commerce Full Portion Test - 1 Question Paper EM 2022-23 By V.Stephen Raj, M.Com,M.PHhil,B.Ed - Click Here
  • 12th Commerce Full Portion Test - 2 Question Paper EM 2022-23 By V.Stephen Raj, M.Com,M.PHhil,B.Ed - Click Here
  • 12th Commerce Full Portion Test - 3 Question Paper EM 2022-23 By V.Stephen Raj, M.Com,M.PHhil,B.Ed - Click Here
  • 12th Commerce Full Portion Test - 4 Question Paper EM 2022-23 By V.Stephen Raj, M.Com,M.PHhil,B.Ed - Click Here
  • 12th Commerce Full Portion Test - 5 Question Paper EM 2022-23 By V.Stephen Raj, M.Com,M.PHhil,B.Ed - Click Here
  • 12th Commerce Full Portion Test - 6 Question Paper EM 2022-23 By V.Stephen Raj, M.Com,M.PHhil,B.Ed - Click Here
  • 12th Commerce Full Portion Test - 7 Question Paper EM 2022-23 By V.Stephen Raj, M.Com,M.PHhil,B.Ed - Click Here
  • 12th Commerce Full Portion Test - 8 Question Paper EM 2022-23 By V.Stephen Raj, M.Com,M.PHhil,B.Ed - Click Here
  • 12th Commerce Full Portion Test - 9 Question Paper EM 2022-23 By V.Stephen Raj, M.Com,M.PHhil,B.Ed - Click Here
  • 12th Commerce Full Portion Test - 10 Question Paper EM 2022-23 By V.Stephen Raj, M.Com,M.PHhil,B.Ed - Click Here
  • 12th Commerce Full Portion Test - 11 Question Paper EM 2022-23 By V.Stephen Raj, M.Com,M.PHhil,B.Ed - Click Here
  • 12th Commerce Full Portion Test - 12 Question Paper EM 2022-23 By V.Stephen Raj, M.Com,M.PHhil,B.Ed - Click Here

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  • 12th Commerce Study Material & Guides -  Click Here
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Dear Students we had shared some Commerce Guides and Study Materials for 12th Standard. To download that Click the Text named "CLICK TO DOWNLOAD". If you have any problem in downloading any materials, you can comment below and if you want to upload any materials from your side in order to help the students, you can mail your materials to [email protected]

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12th Commerce Full Study material English Medium 2022-23

   12th Commerce Full Study material English Medium was Prepared by P.VAHEESWARAN M.Com.,M.Phil.,DCA.,B.Ed., as per the Newly updated textbook. This material will be very useful material for the teachers and students of the 12th standard Arts Group. 11th and 12th Standard Arts Group consist of Commerce, Accountancy, and Economics. We hope that This material is so useful for you so kindly share this material with your friends and make this material as a useful material for your friend too...

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  • Commerce Class 11 & 12 - Important Topics & Study Materials

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Free PDF Of Study Material for Commerce Class 11 & 12 Available for Download

Commerce is defined as the exchange of products, commodities, and services between different individuals and businesses. It encompasses all the activities that directly or indirectly take place in the exchange process. Commercial activity can play a crucial role in the development of a nation and can influence the standard of living of citizens by facilitating the exchange of goods and services within the country and between different countries.

Many students choose Commerce as their stream after the 10th standard, as it opens up a variety of career options for students. This makes Commerce a very popular choice among students along with Arts and Science. The primary subjects covered in Commerce include Economics, Accountancy, and Business Studies. In this article, we’ll be covering all you need to know about the Commerce stream. 

Commerce Topics

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Class 11 & 12 Commerce Textbook Solutions

Importance of commerce stream for class 11 & 12.

Choosing a stream after the 10th standard is very important, as it will influence your future career path. For this reason, students need to think about where their interests lie to make an informed decision.

In India, the majority of students are attracted to three streams - Arts, Commerce, and Science. As per the All India Survey on Higher Education (AISHE) in 2019, Arts was the most popular stream. Science was the second most popular and Commerce came in third place. In Commerce, students learn about the basics of economics, industrial policies, fiscal policies, and business trade. Through Commerce, students acquire various specialized skills that will help them shine in different areas of business.

However, if none of these streams interest you, remember that there are several different options for you to choose from. You don’t need to be a part of the crowd; make your own way! Study something that interests you and excel at it. 

Reasons to Choose Commerce Stream

Students pursuing Commerce after class 10 get to choose between a wide array of degrees and career options. Chartered Accountancy (CA), Chartered Financial Analyst (CFA), and the banking sector are just a few well-paying and satisfying career options among many that are open to Commerce students.  

If you’re good at numbers, dealing with a lot of data, and interested in topics like finance and economics, then you should definitely consider Commerce. 

Subjects like Accountancy, Economics, and Business Studies help students gain a better understanding of the economic and commercial world. Commerce prepares students for entry into the interesting world of business. 

Subjects in Commerce

Commerce is all about the trade process between economic agents. Students choosing to study commerce after the 10th standard will have compulsory as well as optional subjects. Students need to know the different subjects included in Commerce before making their choice. So, here is a brief overview of the subjects you will have to study if you choose Commerce.

1. Accounting 

Accounting refers to the process of documenting the financial transactions related to a business. Accounting is necessary for any business to survive, no matter how big or small it is. It is one of the primary functions of a business. It also provides valuable information to any business and helps it to make informed decisions. It measures the outcome of a business’s commercial activity and passes it on to various people, such as investors, creditors, and management. Accounting is often called the language of business and is a mandatory subject in the Commerce stream. Studying Accountancy in classes 11 and 12 will provide you with extensive knowledge of accounting and will also enhance your critical thinking skills. 

2. Business Studies 

As the name suggests, it is a subject that provides comprehensive business knowledge. Students study how companies are formed, the business environment, and what affects them. It includes business ethics and social responsibilities of businesses too. With this subject, students will get a better understanding of how businesses operate and the framework within which businesses operate.

Business studies will help you no matter what career path you choose. It will help you if you want to work in management, kickstart your own company or even run a family business.

3. Economics

Economics is a mandatory subject for Commerce students. It includes the study of production, circulation, and consumption of goods and services. It is concerned with how economies function and the interactions between economic agents. In Classes 11 and 12, students will learn about the basics of economics, microeconomics, macroeconomics as well as statistical tools.

No matter which stream you choose, English is a compulsory subject. It is the most widely spoken language with 1.5 billion speakers. It is a global language and knowing it will help students to progress in their careers. In Classes 11 and 12, the syllabus is based on listening skills, speaking skills, writing skills, grammar, and comprehension. 

Apart from these four main subjects, students will also have to choose an optional subject as their fifth subject. 

Commerce Stream Boards in India

In India, there are four main educational boards for students. They have the freedom to choose the Board that suits them well. The choice can be made on the difficulty level of each Board and what students are comfortable with. The names of the main educational boards in India are -

State boards

CBSE – Central Board of Secondary Education

ICSE – Indian Certificate of Secondary Education

IB – International Baccalaureate

Among the above-mentioned streams, International Baccalaureate is considered to be the most challenging. In the IB board, there is much more emphasis on practical knowledge and how their studies can be applied. IB examinations test a student’s knowledge of a subject rather than their speed and memory. In this board, students don’t need to choose a stream like arts, science, and commerce after the 10th standard. Instead, students get to choose subjects according to their preferences.

ICSE comes second in terms of difficulty level. It is a private national-level board with English as its primary means of instruction. The curriculum is designed in such a way that it gives equal importance to both academics and extracurricular activities.

Next, comes the Central Board of Secondary Education. It is one of the most popular boards in India and is managed by the Union Government of India. The CBSE board is committed to providing quality education to students and the difficulty level of this Board is moderate.

Next are the State Boards. Every state in India has its state board of education and is regulated by the respective state.  Under the Ministry of Education, each state and union territory is allowed to design its syllabus. In most cases, the state boards are considered to be a lot more rote-oriented.

From the syllabus to the study material - everything you require to strengthen your understanding of a subject, prepare for an exam and revise all you have studied - is available on Vedantu. And the best part is that all these resources are completely free. On Vedantu you will find question papers with solutions, detailed syllabus, important questions, revision notes for every subject and every chapter. Above this we also have a team of dedicated subject experts who are available to clear your doubts and help you understand the subject better.

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FAQs on Commerce Class 11 & 12 - Important Topics & Study Materials

1. What are the main subjects in class 11 and 12 Commerce?

In Classes 11 and 12, students study mandatory subjects and also get to choose between different optional subjects. The four compulsory subjects in Classes 11 and 12 Commerce are Accounting, Business Studies, Economics, and English. These are the core subjects. Apart from these, some of the optional subjects include Entrepreneurship, Mathematics, Psychology, Fine Arts, Computer Science, and Physical Education. Students need to select an eclectic subject from these optional subjects. Thus, students study a total of five subjects in Classes 11 and 12 Commerce.

2. Is Commerce difficult? How should I study for it?

While commerce can be a little challenging, it is not necessarily difficult. The subjects that most students find tough are Accountancy and Economics. However, the level of difficulty depends on a student’s interests, strengths and skills. If you find certain subjects challenging, you can use study strategies that will help you make your way to the top. Start studying well in advance and make a timetable. Try to follow it as much as you can; however, you can alter it when you need to.

3. Where can I find textbook solutions for Classes 11 and 12?

If you decide to choose Commerce as your stream or are already pursuing it, you can learn with study materials from Vedantu. While preparing for exams, students can use textbook solutions that are available on the Vedantu website and app . Students can also access Commerce Class 11 and 12 Important Topics and study materials with chapter-wise Solutions on the Vedantu website. These study resources are created by subject matter experts. Free PDFs of Commerce Class 11 & 12 textbook solutions can easily be downloaded after students register on the website.

4. What career can I pursue after studying Commerce?

There are different career options for students after studying Commerce. Many of these careers pay highly. Students can also pursue various professional courses after studying commerce in Classes 11 and 12, such as Bachelor of Commerce (B.Com), Bachelor of Business Administration (BBA), Bachelor of Economics, and many more. Being a chartered accountant (CA), investment banker, stockbroker, banker, and financial planner are just a few potential career options among many that are available to students who study Commerce.

5. Is Commerce an interesting and rewarding field of study?

The answer to this question depends on where your interests lie. If one is interested in the different aspects of business, trade, and finance, then they will find Commerce very interesting. Commerce is a great choice for those who enjoy working with numbers and have problem-solving skills. However, whether you will find Commerce boring or interesting depends on your interests. Hence, it is important to make a choice based on your interests and what you would like your future career to be. 

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ISC Class 12 Commerce Sample Paper 2023-24 Solved PDF

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The Council for the Indian School Certificate Examinations (CISCE) publishes the Class 12 Commerce Specimen to understand what to expect in the exam. By solving the ISC Class 12 Commerce Sample Paper 2023-24, you can understand the different types of questions: multiple choice questions, match the following, and subjective questions. Through this, you can learn to approach the same questions while attempting the Class 12 Commerce exam. 

Commerce Sample Paper Class 12 2023-24 ISC PDF

During the Class 12 Commerce preparation, it is advisable for you to solve more questions. You can solve more questions from the Commerce Sample Paper Class 12 2023-24 ISC PDF. To access the Class 12 Sample Paper, you can refer to the Selfstudys website as it is available in the portable document format. 

Exam Pattern in the ISC Class 12 Commerce Sample Paper

The ISC Class 12 Sample Papers 2023-24 follows the specific pattern and rules. The same kind of rules are followed by the ISC Class 12 Commerce Sample Paper. The Class 12 Commerce Paper has two segments: theory Paper and practical Paper. The Class 12 Commerce Specimen is just the replica of the actual exam which consists of various kinds of questions. 

Features of Commerce Sample Paper Class 12 2023-24 ISC

You need to go through the Commerce Sample Paper Class 12 2023-24 ISC so that you can get an idea about the past Paper questions and accordingly, you can prepare for the exam; those features are discussed below-

  • Divided into Different Sections: Questions in the ISC Class 12 Commerce Sample Paper are divided into different sections so that you can give approximate time to solve each section. By completing Class 12 Commerce questions within the given time, you can improve your time management skills. 
  • Answers are Given: After solving the questions, you can easily solve the doubts as it is already given in the ISC Class 12 Commerce Sample Papers with answers. By solving Class 12 Commerce doubts, you can enhance the two-way communication process. 
  • Set of Instructions are Given: In the Sample Paper Class 12 ISC Commerce 2023-24, a set of instructions is given on the front so that you can follow them while completing of questions. Accordingly, you don’t miss out on any important information that can be relevant while solving Class 12 Commerce questions. 
  • Marks are Distributed: For each question in the Class 12 ISC Commerce Sample Paper, marks are distributed and accordingly, you need to present the answers. Through this, you can easily score well in the Class 12 Commerce Specimen questions. 
  • Available in the Digital Format: The Class 12 Commerce Specimen of ISC is available in the digital format so that you can access and solve questions from anywhere possible. This can help you to form a strong and firm foundation for Class 12 Commerce. 
  • Time Frame to Complete: On the front page of the Class 12 Commerce Specimen of ISC board, the time limit to complete the page is given; you need to complete the questions within the given time limit. 

How to Download the ISC Class 12 Commerce Sample Paper?

To download the ISC Class 12 Commerce Sample Paper, you can follow the given steps; those are-

  • Visit the Selfstudys website.

ISC Class 12 Commerce Sample Paper 2023-24, ISC Class 12 Commerce Sample Paper, ISC Class 12 Commerce Sample Paper 2023-24 Solved, ISC Class 12 Commerce Sample Paper PDF, Commerce Sample Paper Class 12 2023-24 ISC PDF, Commerce Sample Paper Class 12 2023-24 ISC, How to Download the ISC Class 12 Commerce Sample Paper

  • Bring the arrow toward the State Books which can be seen in the navigation bar, and a drop-down menu will appear. 

ISC Class 12 Commerce Sample Paper 2023-24, ISC Class 12 Commerce Sample Paper, ISC Class 12 Commerce Sample Paper 2023-24 Solved, ISC Class 12 Commerce Sample Paper PDF, Commerce Sample Paper Class 12 2023-24 ISC PDF, Commerce Sample Paper Class 12 2023-24 ISC, How to Download the ISC Class 12 Commerce Sample Paper

  • A drop-down menu will appear and select CISCE from the list. 

ISC Class 12 Commerce Sample Paper 2023-24, ISC Class 12 Commerce Sample Paper, ISC Class 12 Commerce Sample Paper 2023-24 Solved, ISC Class 12 Commerce Sample Paper PDF, Commerce Sample Paper Class 12 2023-24 ISC PDF, Commerce Sample Paper Class 12 2023-24 ISC, How to Download the ISC Class 12 Commerce Sample Paper

  • Automatically a new page will appear, and select Sample Paper from the study material. 
  • Again a drop-down menu will appear, Select Commerce from the list.
  • Once again a new page will appear, now you can go through the content of the Class 12 Specimen. 

Highlights of Commerce Sample Paper Class 12 2023-24 ISC

There are a lot of details that are related to the Sample Paper Class 12 2023-24 ISC that need to be known. By knowing the Class 12 Specimen, you can easily cross-verify the content and move further in solving questions, Some of the details are discussed below-

  • CISCE authorities are the ones who upload the ISC Class 12 Commerce Sample Paper on their official website. 
  • The Sample Paper Class 12 ISC Commerce 2023-24 is available 24*7 on our website- Selfstudys which can be convenient and accessible. 
  • The Class 12 ISC Commerce Sample Paper are arranged according to the exam pattern so that you can easily solve the actual question Paper. 
  • The Class 12 Commerce board will be conducted during the month of March so before that you need to solve Specimen questions. 

Benefits of ISC Class 12 Commerce Sample Paper

You should solve as many ISC Class 12 Commerce Sample Paper as possible so that you can easily improve your score in the actual exam; some of the reasons are discussed below-

  • Provides an Examination Ambience: You can try completing the Commerce Sample Paper Class 12 2023-24 ISC with time pressure and strict rules. Through the hypothetical situation, you are very much ready for the Class 12 Commerce exam. 
  • Provides Practise: Through the Sample Paper Class 12 ISC Commerce 2023-24, you can practice a vast amount of questions which can help you to form a solid understanding of the concepts and topics. 
  • Helps in Self-Evaluation: You can identify the areas that need improvement after solving the Class 12 ISC Commerce Sample Paper. This can happen by cross-checking the answers of Class 12 Commerce Specimen with the answer key or the concerned teacher. 
  • Helps to Learn the Exam Pattern: To get familiar with the format of the question Paper and types of questions, you can start solving the Class 12 Commerce Specimen of the ISC board. By knowing the Class 12 Commerce exam pattern, your preparation process can be more effective. 
  • Improves Time Management Skills: With time you can develop the habit of finishing the ISC Class 12 Commerce Sample Papers with answers within the given time. If you are taking more time to answer the Class 12 Commerce questions then you need to practise more.
  • Helps in Revision: Regular practice of Class 12 Commerce questions from the ISC Specimen can help you to revise the chapters, topics, and concepts which is essential to scoring well. 

A Comprehensive Look to Solve the Commerce Sample Paper Class 12 2023-24 ISC

You need to look towards the steps in a comprehensive way in order to solve the Commerce Sample Paper Class 12 2023-24 ISC; some of the steps are discussed below-

  • Give First 15 Minutes to Understand: Give the first 15 minutes to read the instructions and questions given in the ISC Class 12 Commerce Sample Paper. Through this, you can understand what is being asked in Class 12 Commerce questions. 
  • Start With Easier or Known Ones: Try to start solving the Sample Paper Class 12 ISC Commerce 2023-24 with easier or known ones so that you can build momentum and confidence with time. 
  • Don’t Spend Much Time: If you get stuck in any of the questions of the Class 12 ISC Commerce Sample Paper, then it is advisable not to waste much time on one single question and move to the next. By solving other questions of Class 12 Commerce, you can gain insight into challenging questions. 
  • Plan Your Answers: Before actually solving the Class 12 Commerce Specimen of the ISC board, you can plan your answers by breaking them down into small and manageable steps. 
  • Present the Answers in a Logical Way: It is a must that you need to present the answers of Class 12 Commerce in a logical way so that they can be presented neatly without much untidy. 
  • Review the Answers: You need to review after completing each and every question of ISC Class 12 Commerce Sample Papers with answers so that there is a reduction in mistakes. 

How to Analyse the Mistakes After Solving ISC Class 12 Commerce Sample Paper?

Analyzing your mistakes is the essential step after solving the ISC Class 12 Commerce Sample Paper so that you can improve performance and understand the weaknesses; the steps to analyse are-

  • Review the Entire Commerce Specimen: Go through the entire Commerce Sample Paper Class 12 2023-24 ISC; note down the mistakes and make note of questions which you did incorrectly or have difficulty with. 
  • Identify the Mistakes: Categorise the mistakes of the Sample Paper Class 12 ISC Commerce 2023-24 so that you can easily analyze it. Mistakes can be due to misunderstanding of Class 12 Commerce concepts or misinterpretation of questions. 
  • Understand the Reasons: For each mistake in the Class 12 ISC Commerce Sample Paper, try to understand the reason and cause. The reason or cause of the Class 12 Commerce question can be due to lack of practice, insufficient understanding, or silly errors. 
  • Analyze the Approaches: Try to analyze the approaches of Class 12 Commerce incorrect questions and understand the incorrect assumption or approach during the process. You can also try solving the same Class 12 Commerce question again so that can understand the correct answer. 
  • Seek Guidance: If you are unable to rectify the mistakes of the Class 12 Commerce Specimen of ISC then you can seek guidance from your concerned teachers or tutors; through this, you can easily analyze the mistakes. 
  • Practice Questions: To analyze the mistakes of ISC Class 12 Commerce Sample Papers with answers, you need to practice different types of questions from textbooks or reference books. 

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10 Comments:

12th commerce case study material

i need lesson wise question papers. plz upload that.

I need new commerce study material

I need 12th Tamil medium commerce book

Please provide chapter wise or unit wise question papers for all subjects (commerce,accountancy, tamil, english, CS, Economics)

I need 12th new one mark pattern for commerce group

I need 12th commerce,accountancy and economics full study materials in all units for English Medium.Please send me or upload in website

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Can i get some creative interior question

Thanks bhai

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Commerce Free Resources

Commerce is one of the important academic streams that convey in-depth knowledge about the economy, finance, accounting, and others. These subjects need earnest effort, clarification of concepts as it includes both theory and mathematical parts.

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