00356nam a22001217a 4500008004100000020001500041082002700056100002300083245004500106260004900151300001800200650001600218140302b        xxu||||| |||| 00| 0 eng d  a9710861395  aFil.(R) 657 H22bc2001  aHarina, Ricardo M.  aTheory of accounts /cRicardo M. Harina.  aMandaluyong CitybNational Book Storecc2001  axiii, 247p. ;  aAccounting.