This book is the compilation of esteemed articles of acknowledged experts in the fields of Commerce and Management. This book is published in the hopes of sharing the excitement found in the study of Commerce and Management. Commerce and Management can help us unlock the mysteries of our accounting and allied sectors, but beyond that, conquering it can be personally satisfying. We developed this digital book with the goal of helping people achieve that feeling of accomplishment. The articles in the book have been contributed by eminent scientists, academicians. Our special thanks and appreciation goes to experts and research workers whose contributions have enriched this book.