Dr. R.P. Rustagi retired as Associate Professor from Shri Ram College of Commerce, University of Delhi. He is M.Com. and M.Phil. from Delhi School of Economics, University of Delhi and a Fellow Member of the Institute of Company Secretaries of India, New Delhi. He obtained Doctorate from Jiwaji University, Gwalior. He taught Accounting and Finance at Shri Ram College of Commerce for more than 40 Years. He is also associated with Post-graduate teaching in University of Delhi. He is visiting faculty in Executive Development Programmes in Finance arranged by the ICAI, ICSI and other Management Institutes. He is an established author in Accounting and Financial Management.