am professional accounted form tally erp9.6.1 software. Business is, "The regular production or purchase and sale of goods undertaken and classification of goods with an objective of earning profit and acquiring wealth through the satisfaction of human wants. “Trade refers to buying and selling of goods and services for money or money's worth. It involves transfer or exchange of goods and services for money or money's worth. The manufacturers or producer produces the goods, then moves on to the wholesaler, then to retailer and finally to the ultimate consumer.