Dr. R.K. Agrawal is an Assistant Professor in the Department of Commerce in TH. H.N. Singh P.G. College (Allahabad State University)Allahabad UP. He is graduated and Post Graduated in Commerce from Allahabad University and He is Doctorate in Commerce from Allahabad University. Dr. R.K. Agrawal has a teaching experience of more than ten years. His area of specialization is Accounting and Finance. He has been visiting faculty in HAMIDIA Girls Degree College, Allahabad Central University of Allahabad. The Author has published Number of Research Paper is reputed National and International Journals.