00309nam a2200133Ia 45000030006000000080041000060400015000471000024000622450041000862500010001272600009001375460012001460050017001580STCL150530s9999    xx            000 0 und d  aSTCLcSTCL  aChengal Varayan, B.  aElements of accountancy and commerce  aFirst  c1957  aEnglish20220125165708.0