Gupta, R. L. Gupta, V. K. Principles and practice of accountancy : Financial accounting-intermediate / by R. L. Gupta and V. K. Gupta - 4th ed. - New Delhi : Sultan Chand and Sons , 1982 . - Hard Back Subjects--Topical Terms: Accounting principlesBills of exchangeSelf balancingIncome Dewey Class. No.: 657 / GUP-P