Ms. J. MADHUBALA M. Com., M.Phil., Ph. D (Pursuing)., currently working as an Assistant professor, Department of Commerce with Professional Accounting, Nallamuthu Gounder Mahalingam College, Pollachi. She has 6 years of experience in teaching and Research in commerce. She published 3 articles in UGC referred Journals, 13 FDPs attended and doing research in the field of Finance.