000			00349nam a2200133Ia 4500
008			230220s9999 xx 000 0 und d
041			_aeng
082			_a657.072 _bBAT
100			_aBatra, G. S _91532610
245			_aModern trends in accounting research vol 2
260			_b Deep & Deep Publ
300			_a333p.
650			_aCommerce _91532611
999			_c1000833 _d1000833