000			00353nam a2200157Ia 4500
008			230913s9999 xx 000 0 und d
082			_a657.48 gup
100			_aGupta, R.L.
245		0	_aFinancial Accounting
245		0	_dII
260			_aNEW DELHI
260			_bSULTAN CHAND AND SONS
260			_c2004
300			_a86
650			_aManagement
999			_c142416 _d142416