000 00422nam a2200169Ia 4500
008 200101s9999||||xx |||||||||||||| ||und||
020 _c115
082 _a657.2076 GUP
100 _aGupta, M. P.
245 0 _aElements of commerce and book keeping
260 _aNewDelhi
260 _bSultan Chand & Sons Pvt. Ltd.
260 _c2002
300 _a374 pp.
650 _aCommerce & Management
700 _aAggarwal, B. M.
999 _c434
_d434