One Book Is Enough: Clearing the Confusion in Commerce Study Material

20th May 2025

Are you confused between two different books? Does one coaching note say something while your NCERT says another? You’re not alone. Welcome to the world of overlapping and conflicting study material.
 

What Does Overlapping & Conflicting Study Material Mean?

Overlapping Material: This happens when the same topic is repeated across different books, guides, or notes—often with different depth or examples.
Example:
The chapter 'Sources of Business Finance' may be covered in your Business Studies textbook and again in Entrepreneurship, with overlapping subtopics like retained earnings, equity shares, or debentures. 

Conflicting Material: This is when two or more sources give contradictory definitions, concepts, or answers to the same topic.

Example:
One guide might define 'Equity Share Capital' as permanent capital with voting rights, while another emphasizes it as the last claim on assets. Both are technically correct, but one may confuse the student during board exams if not aligned with NCERT wording. 

 Why Does This Happen? 

  • Multiple Publishers – CBSE prescribes NCERT, but students often refer to additional books.
  • Coaching vs. School Books – Coaching institutes provide extra notes, which may differ from school teachings.
  • Old vs. New Editions – Some guides are not updated to the latest syllabus.
  • Different Interpretations – Commerce concepts like depreciation or elasticity can have multiple valid explanations.
  • Online Content – Google/YouTube often show non-CBSE content, creating mismatched understanding. 

How It Affects Students ? 

  • Confusion before exams 
  • Wasted study time
  • Inconsistent notes
  • Lower confidence
  • Marks lost due to non-CBSE wording  

What’s the Solution? 

(Smart Study Strategy)

 1. Stick to One Golden Rule:

You don’t need five books. Just your NCERT + one reference book is enough. Use NCERT for Clarity NCERT is your base book. It is designed by CBSE and directly aligned with the exam.

2. Don’t underestimate NCERT—it gives you the exact language examiners expect: Choose One Good Reference Book Use it for extra practice, sample questions, and deeper understanding. Choose wisely:

- T.S. Grewal for Accountancy
- Poonam Gandhi or Subhash Dey for Business Studies
- Sandeep Garg for Economics

That’s all you need. Don’t overload.

3. Avoid Notes Overload: Don’t collect notes from every coaching class, YouTube channel, and senior. Use one reliable revision source—either your own notes or a trusted CBSE-based guide. 

 4. Clear Conflicts Early If two sources differ, always give priority to:

- NCERT
- Clarify the doubt using trusted academic material 

Topics Where Overlap or Conflict Is Common 

  • Accountancy – Depreciation Methods, Provisions vs. Reserves.
  • Business Studies – Principles of Management, Business Environment.
  • Economics – National Income, Consumer Equilibrium.
  • Applied Maths – Index Numbers, Compound Interest Formulas.
  • Entrepreneurship – Types of Enterprises, Business Plans.

A Word of Advice "We don’t expect fancy words or extra books. Just give clear concepts, smart answers, and your effort. Trust the process—don’t overcomplicate it." 

Final Takeaway Overlapping and conflicting content is a common issue, but easily manageable with the right method:

✅ Focus on NCERT
✅ Use one reference book per subject
✅ Don't chase notes from everywhere
✅ Clarify confusion early
✅ Trust clarity over quantity

Remember: “It’s not about how many books you touch—it’s about how well you understand the right one.”

You’ve got this!!


Shalini Mishra

Shalini Mishra

Shalini is a commerce teacher with 9 years of experience who simplifies Accountancy, Business Studies, and Economics for students. Passionate about practical learning, she shares clear, exam-focused insights to help students succeed with confidence.

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