00747cam a22002291 4500 sa 63003765 DLC 20260227111944.0 810306s1963 ii a b 000 0 eng sa 63003765 (OCoLC)7200659 DLC IMacoW DLC premarc HF5635 .R889 Roy, G. D. A survey of accounting ideas with an approach based on ʻclaims to services'; a study and interpretation of the fundamental concepts meant for students of accountancy and economics. [1st ed.] Calcutta, Alpha Pub. Concern, [1963] x, 488 p. tables. 22 cm. Bibliography: p. [481]-484. Accounting. 55274 55274