Both online tutorials and reference books can be valuable resources for studying commerce. It ultimately depends on your personal learning style and preferences.

Online tutorials provide several advantages such as convenience, the ability to access information from anywhere with an internet connection, and often include interactive elements like quizzes and practice exercises. They may also offer video explanations, which some learners find helpful in understanding complex concepts. Online tutorials can be particularly useful for visual learners who prefer to see and interact with the material.

On the other hand, reference books offer a comprehensive and structured approach to studying commerce. They often provide in-depth explanations, examples, and exercises to reinforce understanding. Reference books can be beneficial for learners who prefer reading and taking notes, as they allow for a slower, more focused study process. Additionally, some learners find that physical books provide fewer distractions compared to online resources.

Ultimately, it can be helpful to use a combination of both online tutorials and reference books to reinforce your understanding of commerce. Online tutorials can provide a quick overview or explanation of a topic, while reference books can offer a more detailed and comprehensive understanding. Experiment with different resources and find what works best for you.