The book has been designed for the students of commerce and economics. It covers a vast selection of topics including sets, logic, number system, algebra (both classical and modern), geometry, trigonometry, matrices, determinants, linear programming, vectors, calculus (both differential and integral) along with applications to commerce and economics. It is a self contained book that requires only school level knowledge of mathematics. NEW IN THE SECOND EDITION New topics like rank, adjoint of a matrix, Gauss elimination method, maxima and minima in functions of two variables, graphical and simplex methods, duality principle, input-output analysis, and consumer and producer surplus. Applications part has been vastly expanded, along with additional solved examples and exercises.