The changing times have radically changed the Indian Job market and have opened new vistas for students of commerce. Thus, there is need to create an equilibrium so that there is no intrinsic bias and one section or subject should not gain any undue advantage over the other i.e. Accountancy and Business Studies. Commerce is prospering like anything because of demand of commerce students in the market. Opting for Commerce studies at Higher Secondary level serves the purpose of a concrete stepping stone for all the commerce related activities.