The quality of instruction also depends upon the knowledge of teachers.
There is a strong positive relationship between teachers' knowledge of subjects and levels of subject knowledge achieved by their students.
Teachers with ample knowledge of subjects are able to plan effectively for the introduction and organization of basic concepts. Knowledgeable teachers are also able to distinguish simple from complex concepts and to vary instructional procedures accordingly. So for teaching any subject effectively, there should be a trained and qualified teacher. Its is more necessary for commerce teaching because the subject is offered at the higher secondary level where the students are more matured, so there has to be a teacher who is masters in commerce at the same time having a degree of education.
Commerce is a subject which is very close to us, so for effective teaching of