Both solving numerical problems and understanding concepts are important in Commerce. However, the emphasis may vary depending on the specific area of Commerce you are studying and your learning style.

Solving numerical problems helps develop analytical and problem-solving skills. It allows you to apply the concepts you have learned to real-life scenarios and develop a deeper understanding of how they work in practical situations. Numerical problems also help improve your mathematical and quantitative abilities, which are often necessary in Commerce.

On the other hand, understanding concepts is crucial for building a strong foundation in Commerce. It involves grasping the underlying principles, theories, and frameworks that drive various aspects of Commerce. Understanding concepts helps you see the bigger picture, connect ideas, and think critically about different business scenarios.

Ideally, you should aim for a balance between solving numerical problems and understanding concepts. Start by developing a solid understanding of the core concepts and theories in Commerce. Once you have a good grasp of the concepts, you can then apply them to solve numerical problems and strengthen your analytical skills.

Remember, Commerce is a multidimensional field that requires a combination of theoretical knowledge and practical problem-solving abilities. So, it is important to invest time and effort in both understanding concepts and solving numerical problems to excel in Commerce.