Author name: Swathika B

Swathika B is an MBA graduate in Finance & Business Analytics , the founder of The Commerce Lab. With a strong academic foundation in B.Com BFSI and hands-on experience in financial analysis, data analytics, and business studies, she created this platform to make Commerce and Accountancy simple, practical, and exam-ready for students across India.

Direct Tax and Indirect Tax: Full Comparison Guide for 2026

Swathika B / April 10, 2026

Introduction Every government needs money to run the country — to build roads, schools, hospitals, pay police, run defence and […]

What is PAN Card? Full Guide, Rules & How to Apply in 2026

Swathika B / April 10, 2026

What is PAN Card? — One Line Definition PAN Card (Permanent Account Number Card) is a unique 10-digit alphanumeric identity

Income Tax Slab Rates 2025-26 Explained Simply | New Regime vs Old Regime

Swathika B / April 10, 2026

Introduction Understanding the Income Tax Slab Rates 2025-26 is one of the most important things every earning person in India

Accounting Basics

How to Prepare Ledger Accounts with Solved Problems

Swathika B / April 7, 2026

If the Journal is a diary where you write everything as it happens, the Ledger is a set of folders.

Accounting Basics

Journal Entry and Sums Explained with Examples | Accounting Basics

Swathika B / April 7, 2026

What is Journal Entry Every time a business spends or earns money, someone has to write it down precisely, consistently,