000			003110000a22001330004500
008			140223b1989 xxu||||| |||| 00| 0 eng d
041			_aENG
080			_aX:87
082			_aX:87
100			_aJain (S P)
700			_aNarang (K L)
245			_aAdvanced Accountancy
260			_aNew Delhi _bKalyani Pub. _c1989
999			_c219906 _d219906