Making notes while studying commerce can be helpful for several reasons:

1. Retention: Writing down key concepts, formulas, and definitions can help you remember them better. It engages your brain in a different way than just reading or listening, which can enhance your understanding and recall.

2. Organization: Taking notes allows you to organize the information in a structured manner. It helps you identify and highlight the most important points, making it easier to review and study later.

3. Active learning: Writing notes forces you to actively engage with the material. It requires you to process and summarize the information in your own words, which promotes better understanding and comprehension.

4. Reference: Having well-organized notes can serve as a valuable reference tool when you need to review or revise the material later. It saves you time by providing a condensed and organized version of the content.

5. Personalization: Your notes can be personalized to suit your learning style and preferences. You can use different colors, diagrams, and mnemonic devices to make the information more memorable and meaningful to you.

However, note-taking is not a one-size-fits-all approach. Some students may find it more effective than others. It ultimately depends on your learning style and preferences. Experiment with different note-taking techniques and find what works best for you.