00321n a2200133 a 4500000002100000001000700021005001700028082001900045100001500064245004300079250000900122260004100131300001500172B B 01874620220202112423.0 a657bP4;19 COM aGupta, R.L aPrinciples and practice of Accountancy a11th aNew DelhibSultan Chand & Sonsc2004 axvi, (797)