GOKUL SINHA (Ph.D.) former Dean, Faculty of Commerce, Business Management and Social Welfare, and Professor, Department of Commerce, University of Calcutta. He has more than 40 years of teaching experience, both at undergraduate and postgraduate levels. He is a Member of The Indian Commerce Association and Bengal Economic Association and was an Associate Member of The Institute of Cost and Works Accountants of India. Professor Sinha has published more than 20 articles in reputed professional and academic journals. He has authored six books in Finance and Commerce areas.