000 00313nam a2200121Ia 4500
008 210212s9999||||xx |||||||||||||| ||und||
072 _aCom
082 _a657.046 Gup.N5
100 _aGupta,R.L. and Gupta,V.K.
245 0 _aAdvanced Accounts
260 _c1995
_bSultan chand and sons
_aNew Delhi
942 _cSU
999 _c100871
_d100871