Ms. Ruchi Bhatia is and MBA, M.Phil. and has been teaching courses on accounting and finance for a number of years. At present, she is serving as faculty of finance at NSB - NIILM School of Business, New Delhi. She is also an editor of a quarterly magazine on management. She is a prolific writer and having made seminal contribution in the field of management by authoring number of articles on web and research papers in various national and international conferences, she has finally directed her endeavours in authoring a book. This book is a result of her in-depth study and practical experience in the field of accounts conjoined with her desire to serve the requirements of students.