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Business environment is changing globally and consequently new terms are being introduced in the arena of Commerce and Management. The present dictionary aims at enlisting bewildering array of business terms, abbreviations and acronyms which we often come across in books, magazines, newspapers, advertisements and everyday conversation. Needless to mention, the conventional terms related to Management, Human Resources, Training, Production, Marketing, Sales, Finance, Accounting, Administration and Commerce find vast coverage. Entries are arranged here in alphabetical order and concerted effort has been made to provide not only their exact meaning but also related relevant information in a jargon-free language and accessible style. It is hoped that Dictionary of Commerce & Management will prove immensely useful to students and teachers of Commerce and Management, executives, professional and practising managers, management consultants, professional accountants and the like. It is undoubtedly an invaluable reference book for anyone who comes into contact with the terminology of commerce and management.