00299n a2200133 a 4500000002100000001000700021005001700028082001300045100001600058245004400074250000800118260003000126300000900156B B 00581920220201171104.0 a657bN93 aGupta, R.L. aPrinciples and Practice of accountancy a6th aDelhibSultan Chandc1993 a1099