Commerce as a field of education can be explained as a study of trade and business activities such as the services from producer to final consumer and exchange of goods. Its support with the main subject such as economics, accountancy, finance, organization behavior, corporation law, and business studies. Economics is a subject that deals with the study of the distribution, production, and consumption of services and goods. Economics has two branches in first branch micro-economics, the unit of data is the individual prospect, such as firm or a house hold, and macro-economics, the unit of data analysis is a whole as a whole economy. Economic also consider the politics, law, religion, history, family life and marriage and other social issue. Business study is a field that deals with the organization and operation. Its include organization, structure, their various feature, marketing and functioning. Accountant is a collaborated part of commerce field. It’s a field of mathematics science that consider with the financial information about a business object to user such as managers and shareholders.