000			00306nam a2200145Ia 4500
008			230302s9999 xx 000 0 und d
041			_aENGLISH
082			_a657.42
100			_aBhar B.K.
245		0	_aCost Accounting
260			_aaaa _bDhvanyaloka
300			_a0
650			_aCommerce
942			_cBK
999			_c4388 _d4388