00266nam a2200097Ia 450000500170000000800410001710000160005824500530007426000330012730000080016020260413100433.0230516s9999||||xx |||||||||||||| ||und||  aGupta, R.S. 0aFundamentals of Commrce Theory & Functional Mgt.  bNew Delhi Kalyani Pub.c1999  a493