P. Mohana Rao (Ph.D.) was formerly Reader, Department of Commerce, Sri Krushna Chandra Gajapati (SKCG), an Autonomous College in Orissa. He has over three decades of teaching experience. Dr. Rao has authored Financial Statement Analysis and Reporting, Mercantile Law (for CPT course), and Fundamentals of Accounting for CPT—all published by PHI Learning. He has also published 30 articles and research papers in reputed journals and periodicals.