The decision to focus more on theory or practical aspects of commerce depends on your specific goals and circumstances. Here are some factors to consider:

1. Career goals: If you are aiming for a career in academia, research, or consulting, a strong theoretical foundation is important. Theory-based knowledge can help you analyze complex business problems, develop strategic solutions, and contribute to the advancement of commerce as a field.

2. Industry requirements: Some industries, such as finance or accounting, may place a greater emphasis on practical skills. In these cases, gaining hands-on experience through internships, practical projects, or specialized certifications can be crucial for career advancement.

3. Personal learning style: Consider your own strengths and preferences. If you enjoy applying concepts in real-world scenarios, practical aspects may be more engaging for you. On the other hand, if you are naturally curious about underlying principles and enjoy diving deeper into theoretical concepts, focusing more on theory might be a better fit.

4. Balance: Striking a balance between theory and practice is often ideal. A strong theoretical understanding provides a solid foundation, while practical experience helps you understand how concepts apply in real-world situations. Seek opportunities to bridge theory and practice, such as case studies, internships, or research projects.

Ultimately, it can be beneficial to have a well-rounded understanding of both theory and practical aspects of commerce. This will enable you to adapt to different career paths and succeed in a rapidly evolving business environment.