If instructions in commerce are to be worthwhile it must be planned with the idea of achieving certain aims which represent values at­tained from its study.

Selection of material should be made with a purpose that is to be served by commerce in the general scheme of education. In recent times we find significant changes in man’s out­look on life.

It is also essential here to clearly distinguish between ‘course of study’ and ‘curriculum’. These two terms are used synonymously but they have different meanings.

‘Curriculum’ represents the subjects taught in department of school and ‘course of study’ represents the various topics which are prescribed for teaching. Thus the course of study’ is a selection of topics for a particular subject whey as ‘curriculum’ is the series of subjects in the curriculum of a stream.

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The ‘course of study’ is a statement of objectives and outlines of the course content, e.g. there may be a vocational commerce curricu­lum meant for training the students for certain vocational careers.