000			00366nam a2200145Ia 4500
008			230917s9999||||xx |||||||||||||| ||und||
040			_e133805 _aMAIN
041			_aEnglish
082			_a657 J199A
100			_aJain , S P
245		0	_aAccounting theory and higher accounting
260			_aNew Delhi _bKalyani Publishers _c2004
300			_a109 p.
942			_cBK
999			_c139132 _d139132