000 00248nam a2200109Ia 4500
008 221118b |||||||| |||| 00| 0 eng d
040 _cBGL
100 _aGupta, R L
245 0 _aFinancial accounting
260 _aN D
_bS Chand
_c1976
942 _cWDSA
999 _c36770
_d36770