Concept:
Commercial functions are activities directly related to business operations such as buying, selling, finance, and accounting.
Step 1: Identify commercial functions.
- Marketing $\rightarrow$ Commercial function
- Accounting $\rightarrow$ Commercial function
- Finance $\rightarrow$ Commercial function
Step 2: Understand organising function.
Organising is a managerial function, not a commercial function.
Step 3: Evaluate options.
- Marketing $\rightarrow$ Commercial (incorrect)
- Accounting $\rightarrow$ Commercial (incorrect)
- Organising $\rightarrow$ Managerial, not commercial (correct answer)
- Finance $\rightarrow$ Commercial (incorrect)
Step 4: Conclusion.
Thus, organising function is not classified under commercial functions.