000			00367nam a2200133Ia 4500
008			100324s9999 xx 000 0 und d
100			_aGupta R.L
245			_aAdvanced accountancy
260			_c2000 _bSultan Chand and Sons _aNew Delhi
366			_b2000
541			_g779 dt 1.5.90
650			_aNil
942			_cBK
999			_c72629 _d72629