Entrepreneurship development (A Students Handbook or Reference book) has been written to provide basic and fundamental information about Entrepreneurship for the students of B.COM, BBA, MCOM, MBA. The authors have tried to prepared this book unique manner and simples languages for IV th Semester B.Com under CBCSS, Calicut University. The book has been prepared as per the syllabus of Calicut University of UG Course. The main motto of the preparation of book is to provide relevant information compiling in simple and interesting way. Matter of book is easily understood by students and it is useful to students, academicians.