TY  - BOOK
AU  - Gupta, R. L.
AU  - Gupta, V. K. 
TI  - Principles and practice of accountancy
SN  - NA
U1  - 657 GUP 
PY  - 1994///
CY  - New Delhi
PB  - Sultan Chand and Sons
KW  - Accounts
N1  - Includes index
ER  -