000			00331nam a2200121Ia 4500
008			100324s9999 xx 000 0 und d
100			_aInstitute of Chartered Accountants
245			_aPrecedents in published accounts.
260			_bICA
541			_gPetty cash
650			_aAccounting
942			_cBK
999			_c2930 _d2930