00362nam a2200133Ia 4500008004100000082002200041100001600063100001400079245002500093250000700118260000900125300000600134650008800140150614s9999    xx            000 0 und d  a657.046  GUP-A  R  a Gupta R.L.  aRadhasamy  aAdvanced Accountancy  a11  c1996  a0  aAdvanced Accountancy Radhasamy and Gupta R L  CASH BUDGETING, VALUATION OF GOODWILL