000			00338nam a2200145Ia 4500
008			230523s9999 xx 000 0 und d
082			_a657 GUP
100			_aGupta, R.L.
245		0	_aFinancial Accounting: Assests, Capital, Liabilities
260			_aDelhi
260			_bSultan Chand
260			_c2012
300			_a2025
942			_cTB
999			_c2550 _d2550