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008			210212s9999||||xx |||||||||||||| ||und||
072			_aVom
082			_a657.046 Gup.P
100			_aGupta and Gupta
245		0	_aPrinciples and practice or accounting
260			_c2000 _bSultan chand and sons _aNew Delhi
300			_aA1-----F171p.
942			_cSU
999			_c118056 _d118056