D Commerce Element
Welcome to D Commerce Element, your one-stop destination for mastering Accountancy, Business Studies, and Economics with ease!
I’m Dr. Dency Pomal, an educator with a passion for teaching since 2007. With triple master’s degrees (M.Com, M.Phil, M.A. Education - 3rd Rank Holder), GSET, and a Ph.D., I have spent years simplifying complex concepts for students. Now, I’m bringing that classroom experience to help you learn smarter, not harder!
What you’ll find here?
✔ Easy-to-understand explanations
✔ CBSE syllabus coverage for Class 11 & 12
✔ Exam-focused strategies & last-minute revision tips
✔ Concept breakdowns, solved problems & shortcut tricks
✔ Real-life applications of commerce concepts for better understanding
Whether you're a student or an aspiring learner, D Commerce Element is here to make your learning journey smooth, engaging, and effective.
🔔 Subscribe now & stay tuned for your ultimate learning experience!

🎯 Class 11 Business Studies Viva Questions | Smart Viva Q&A Tips for Exams | Must Watch

🎯 Smart Viva Questions & Answers | Class 11 Accountancy | XI Commerce Oral Exam Prep

🎯 Admission of a Partner with Capital Adjustment | Class 12 Accountancy Sum Explained

Formation of a Company | Class 11 Business Studies One Shot Quick Revision

🎯 Money and Banking Class 12 Economics | One Shot Quick Revision | Macro Economics

National Income with Examples | One Shot Quick Revision | Class 12 Economics CBSE 🎯

Accounting Equation One Shot | Quick Revision with Examples | Class 11 Accountancy CBSE 🎯

GAAPs One Shot | Quick Revision of Accounting Principles | Class 11 Accountancy CBSE 🎯

Class 12 Accountancy | Super Easy Sum – Admission of a Partner with Capital Adjustment | CBSE

Admission of a Partner – Super Easy Sum with Revaluation, Capital A/c & Balance Sheet | Class 12 A/c

Super Easy Shortcut to Admission, Retirement & Death of a Partner | Class 12 Accountancy

Class 11 Accountancy | Classify Items as Asset, Liability, Income, Expense | Ch 2 Q&A

Basic Accounting Terms – Part 3 | Revenue, Liability, Voucher & More | Class 11 Accounts

New & Sacrificing Ratio – Case 5 & 6 | Admission of Partner | Class 12 Accountancy

New & Sacrificing Ratio – Case 3 & 4 | Class 12 Admission of Partner | Full Explanation

Assets and Its Types Explained | Fixed, Current, Fictitious Assets | Class 11 Accountancy Ch 2

New & Sacrificing Ratio Explained | 2 Solved Cases | Admission of Partner – Class 12 Accounts

Basic Accounting Terms Explained | Class 11 Accountancy Chapter 2

Admission of a Partner Explained | Reconstitution & Accounting Treatment | Class 12 Accounts

Production Possibility Curve – Shape, Properties, Rotation & Shift | Class 11 Microeconomics

PPC, Opportunity Cost & MOC Explained | Class 11 Micro Economics Chapter 1

Central Problems of an Economy | Class 11 Economics Chapter 1

Introduction to Economics | Economy & Micro vs Macro – Class 11 CBSE

Functions of Central Bank | Class 12 Economics To The Point

Limitations of Accounting | Class 11 Accountancy To The Point

Monetary Policy Class 12 Economics | Tools, Inflation-Deflation, Full Concept Explained

Advantages of Accounting | Class 11 Accountancy Explained Simply!

Credit Creation by Commercial Banks | Class 12 Macro Economics | Money & Banking Chapter

Objectives of Accounting Explained | Class 11 Accountancy Chapter 1 | CBSE Commerce

Measures of Money Supply (M1 Only) | Class 12 Macroeconomics – Money and Banking