00409     2200169   4500001002100000008004100021035002000062245004000082100001600122260000900138300002000147084001700167082001100184650001400195990001500209990001500224INLIS000000000001193                                   Ind    a0010-0120000061  aAkuntansi intermediatecJay m smith  aJay m smith  b0c0  a382 hlm ; 23 cm  a657.07 SMI a  a657.07  aakuntansi  a27667/2011  a27666/2011