TY  - BOOK
AU  - Gupta, R. L.
AU  - Gupta, V. K. 
TI  - Principles and practice of accountancy: Financial accounting-intermediate 
U1  - 657 
PY  - 1982///
CY  - New Delhi
PB  - Sultan Chand and Sons
KW  - Accounting principles
KW  - Bills of exchange
KW  - Self balancing
KW  - Income
ER  -