MESSAGE I express my heartfelt congratulations to the Commerce Department for the annual fest SPEKTRUM.

Spektrum as the name suggests is full of colors same goes for our fest. It is my immense pleasure to be a part of it. Moreover our department is coming up with the second edition of the souvenir VAANIJYA. My best regards to the organizing committee for the same. Our Commerce Department is one of the best departments. Students are very diligent in their work and they have proved their mettle over the years. Our fest helps to broaden their horizons by indulging academics with fun. Every one's efforts are deeply appreciated. Dr. Rajiv Goel Convenor, Commerce Association

DELHI COLLEGE OF ARTS AND COMMERCE Commerce Faculty

S.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 NAME OF FACULTY Dr. Rajiv Chopra Sh. S. S. Bawa Sh. I. C. Jain Sh. S. K. Tandon Dr. M. R. Chhikara Sh. ManoharLal Sh. M. S. Arya Sh. P. K. Sharma Dr. Rajiv Kr. Goel Mrs. Anita Dr. Neeru Kapoor Sh. Bhupinder Dr. Bijaya Thakur Ms. Neha Aggarwal Ms. RenuGulia Ms. SeeritSibia Ms. MadhuMaheshwari Ms. Sangeeta Gupta Ms. Shallu Mr. Vikram Ms. Sunita Yadav Ms. Mansi Kapoor Mr. Pankaj Kumar Ms. Neha DESIGNATiON OSD - Principle Associate Professor Associate Professor Associate Professor Associate Professor Associate Professor Associate Professor Associate Professor Associate Professor Associate Professor Associate Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor

Second Edition : March 2014

EDITORIAL
"Every great work, every big accomplishment, has been brought into manifestation through holding to the vision, and often just before the big achievement, comes apparent failure and discouragement." "VAANIJYA" , a Hindi word refers to "Commerce", but for us it has been a way to drill knowledge into our readers on varied issues and subjects. It is our commitment to offer an interesting mix of thought-provoking and newsworthy articles in the most fascinating way. We have, to our best efforts , tried to bring you a compilation of not only articles, but a diverse range of poems, facts, sketches and activities created by the students and faculty members. We shall be glad to have feedback from our readers, who can write to us at vaanijya.dcac@gmail.com In conclusion, We would like to thank Our HOD, Dr. M.R. Chhikara, Mr. Rajiv Goel, Convenor, Commerce Association and other faculty members for their valuable guidance and contribution.

The Editorial Team- Vaanijya Department of Commerce, Delhi College of Arts and Commerce. Faculty & Editorial Head: Dr. Rajiv Goel Co-editor : Ms. Sangeeta Gupta Student Heads: Ennam Pathak & Anupam Taneja Vaanijya Team: Anupam Taneja, Ennam Pathak, Sidhantha Jain, Anubhav Dahiya, Pragya Nagpal