The book begins with the principles and functions of management, explaining the five core functions—planning, organizing, staffing, directing, and controlling—while also highlighting the management principles developed by Henry Fayol and F.W. Taylor.

It then introduces the forms of business organizations, covering traditional structures such as sole proprietorship, partnership, joint stock companies, and co-operative societies, along with modern business organizations and multinational companies.

In the section on business finance and the capital market, the book discusses various sources of finance including equity shares, preference shares, debentures, loans, and retained earnings. It also explains the functioning of the primary and secondary markets, the role of stock exchanges, and SEBI regulations.

The topic of internal trade is explained by highlighting the meaning, importance, and functions of wholesalers and retailers, along with different types of retail trade such as departmental stores, chain stores, supermarkets, and the growing role of e-commerce.

Moving further, the international trade section covers export and import procedures, documents required in foreign trade, the role of the World Trade Organization (WTO), and India’s foreign trade policy.

The chapter on business services provides knowledge about traditional services such as banking, insurance, postal services, warehousing, and transportation, as well as modern services including e-banking, mobile banking, and logistics.

The unit on social responsibility of business and business ethics explains the importance of business responsibilities towards different stakeholders and introduces the concepts of business ethics and corporate governance.

In addition, the section on recent trends in business and management focuses on emerging areas like e-commerce, digital payments, start-ups, and entrepreneurship development, while also discussing the impact of globalization on Indian business.

Finally, the practical work section includes case studies on management principles, preparation of project reports related to trade and commerce activities, and exercises connected with business finance, trade, and services.