Mr. Vipulkumar J. Patel is a Ph.D Research Scholar of Hemchandracharya North Gujarat University, Patan. He has accomplished Graduation in Commerce (Adv. Accounting &Auditing),Post-Graduation in Commerce (Accountancy), Graduationin Education and M.Phil in Commerce.He has also cleared Gujarat State Eligibility Test (GSET) in the subject of Commerce.He has been teaching Commerce Subject for last Six years in the areasof Accounting, Banking, Taxation, Financial Management, Marketing Management, Auditing, Security Analysis and Portfolio Management, International business and command over Computerised Accounting (Tally). He has published various research papers in the Journal of all – India repute. He has also presented more than 15 papers in the national and international seminar.