000			00747cam a22002291 4500
001			sa 63003765
003			DLC
005			20260227111944.0
008			810306s1963 ii a b 000 0 eng
010			_asa 63003765
035			_a(OCoLC)7200659
040			_aDLC _cIMacoW _dDLC
042			_apremarc
050	0	0	_aHF5635 _b.R889
100	1		_aRoy, G. D.
245	1	2	_aA survey of accounting ideas with an approach based on ʻclaims to services'; _ba study and interpretation of the fundamental concepts meant for students of accountancy and economics.
250			_a[1st ed.]
260			_aCalcutta, _bAlpha Pub. Concern, _c[1963]
300			_ax, 488 p. _btables. _c22 cm.
504			_aBibliography: p. [481]-484.
650		0	_aAccounting.
999			_c55274 _d55274