Hello,

Mostly 12th commerce books can be used for basic concepts review. Things will be more relatable and you can look for deeper details from book.  You can keep them as reference. it won't be used in UG academic.

BCom academic books are different. It will have different subjects with more domain variation. it will be your prescribed books from which you have to study and more. Usually, UG syllabus is made from more than 2-3 books and there is one root/main book. nothing is focused on single book.

Hope it helps!