B. K. Banerjee is a faculty member of Durgapur Government College, Durgapur, West Bengal. He is also an Academic Guide and Visiting Faculty Member to ICFAI National College, Durgapur. A life member of the Indian Accounting Association, Mr. Banerjee has more than 24 years of teaching experience. He has also authored many books, published by PHI Learning. He has presented several papers in national/international conferences and seminars.