I find it odd that math is actually the base of both engineering and commerce, wonder how it all started.
Imagine you are referring to arithmetic for commerce (counting, adding, subtracting) and some geometry combined with arithmetic for engineering. People started counting on their fingers in pre-history. Geometric understanding of lever and fulcrum, are also likely pre-historic. Pythagoras formalized much basic geometry in the 6th century BC most famously A sq.+B sq.=C sq.