000			00350nam a2200133Ia 4500
008			100324s9999 xx 000 0 und d
100			_aGilbert C
245			_aABC 1.2.3
260			_c0 _bBPB Publications _aNew Delhi
366			_b0
541			_g496/ 15-09-86
650			_aAccounting
942			_cBK
999			_c3493 _d3493