000			00343nam a2200133Ia 4500
008			211122s9999||||xx |||||||||||||| ||und||
082			_a657 _bGUP-A
100			_aGuptha, R L
245		0	_aAdvanced Accountancy
260			_bSultan Chand and Sons _aNew Delhi _c1948
630			_xGeneral Stack
650			_aAccountingCommerce
942			_cBOOK
999			_c128804 _d128804