M.Anbalagan presently working as a Head, Departmentof Commerce (UG) at Sri Kaliswari College, Sivakasi. He had served as Lecturerin three universities (M.S.U., Periyar University & M.K.U.). With his vastexperience and specialization in teaching accountancy, he has published fivetext books in Accountancy. He was appreciated for his work by Dr. K.Chidambaram, Former HOD Dept. Of Commerce, M.K. University, Madurai and Prof.E. Gordon, Former HOD, Dept. of Commerce, ANJA College, Sivakasi.