000 00296nam a2200133Ia 4500
008 230118s9999||||xx |||||||||||||| ||und||
020 _a81-7288-947
082 _a657
082 _bGUP/A
100 _aS.P
_bGUPTA
245 0 _aACCOUNTING AND FINANCE
260 _aagra
260 _bSAHITYA BHAWAN
999 _c10187
_d10187