b' \nAbout Author : \nManoj Shah is a lecturer in Accountancy in Chirst College, Rajkot. He possesses\nan outstanding academic record as well as untiring zest for subjects like\nAccountancy and Finance. He completed his graduation from Gujarat University,\nAhmedabad and Post Graduate from Saurashtra University with flying colours. His\nkeen interest in his subject inspired him to take up research work which\nresulted into his PhD from Dept. of business Management, Rajkot. He has also\nattend and presented several npapers in state, national and international\nconferences and seminars. He has served as a visiting lecturer in reputed\ninstitutions like IGNOU '