000			00298nam a22001337a 4500
999			_c12052 _d12052
082			_a657.2GUP
100			_aGupta, Rup Ram
245			_aBook Keeping and Accounts
260			_aAgra _bMira prakashan _c1981
300			_a494
650			_aAccounting
700			_aGupta, Vidya Saran
942			_cBK