Gupta, R.L.  <br/><br/>
Principles and Practice of Accountancy. 

 - New Delhi  Sultan Chand & Sons  2009 
 - S-137p. 
<br/><br/>Eleventh Edition 2004<br/>First Edition 2006 
<br/><br/><label>ISBN: </label>978-81-8054-711-9 
<br/><br/><label>Dewey Class. No.: </label>657, G98P