Hello,

You haven't mentioned the board, nor elaborated much on which subject of commerce 12th class specifically you want to know about its first chapter, anyway if you belong to CBSE Board then you can get download the books at https://epathshala.nic.in/wp-content/doc/book/flipbook/flipbook.htm, also you can go through revised syllabus at http://cbseacademic.nic.in/Revisedcurriculum_2021.html, if your query is for some other board, then kindly elaborate the details by writing down in the comment box below.