This book is a comprehensive & authentic book on ?Entrepreneurship?. The basic aim of the book is to orient the students towards entrepreneurship as a career option along-with creative thinking and behaviour for effectiveness at work. The book also aims to educate the students on the most pertinent issue of the rapidly evolving world of entrepreneurs and the Government initiatives towards boosting entrepreneurship and Start-up culture amongst youth, for combating the mammoth problem of unemployment in India. This book aims to fulfill the requirement of following students: B.Com. (Hons.), Semester ? II, Paper BCH 2.4(a) B.Com., Semester ? VI, Paper BC 6.4(a) Choice Based Credit System (?CBCS?) courses introduced & revamped in 2019 by University of Delhi The Present Publication is the 3rd Edition, authored by CA (Dr.) Abha Mathur, with the following noteworthy features: [Simple & Systematic Manner of Presentation] The subject-matter is presented in a simple, systematic method along with comprehensive explanation of the concept and theories underlying entrepreneurship [Student-Oriented Book] This book has been developed, keeping in mind the following factors: Interaction of the author/teacher with his/her students in the class-room Shaped by the author/teachers experience of teaching the subject-matter at different levels Reaction and responses of students have also been incorporated at different places in the book