Both practicing numerical problems and understanding concepts are important in the field of commerce.

Practicing numerical problems helps in developing problem-solving skills and improving accuracy and speed in calculations. It also helps in applying the concepts learned and gaining practical knowledge. Working on numerical problems can enhance analytical thinking and decision-making abilities, which are crucial in commerce.

However, understanding concepts is equally important as it forms the foundation for solving numerical problems. Without a strong understanding of the underlying principles and theories, it can be challenging to effectively apply them to solve problems. Understanding concepts helps in developing a holistic understanding of the subject and enables one to grasp the intricacies of commerce.

Therefore, it is recommended to strike a balance between practicing numerical problems and understanding concepts. Start by developing a solid understanding of the concepts and theories, and then apply them by practicing numerical problems. This approach will help in building a strong foundation and developing problem-solving skills simultaneously.