What is accounting and commerce?

Accounting based on auditing business ethics and rules ways and several norms to form accounting heads and commerce is wider scope all activity of trade business bookkeeping, etc.

There is a vast difference between commerce and accounting. As a subject commerce involves the study of trade, business, laws, bookkeeping, accountancy, etc. Whereas, accounting involves around recording all the transactions of the business in a specified format under pre-defined rules.