Bhushan Kumar Goyal is an Associate Professor of Shri Ram College of Commerce, University of Delhi, Delhi. He did his B.Com (H) and M.Com from Shri Ram College of Commerce. Thereafter, he completed LL.B from University of Delhi. He has been teaching Accounting for more than 39 years in Shri Ram College of Commerce. He has been visiting faculty at the Institute of Chartered Accountants of India and Institute of Company Secretaries of India. He has also authored books namely : ’Financial Accounting’, ’Financial Accounting & Auditing’, ’Basic Financial Accounting’, ’Basic Corporate Accounting’, ’Problem and Solutions in Financial Accounting’ and ’Business Laws’