00237nam a2200097Ia 4500008004100000041000800041082001200049100002400061245004500085260000900130240625s9999    xx            000 0 und d  aeng  a657 BOD  aBODHANWALA RUZBEH J  aUNDERSTANDING AND ANALYZING BALANCE SHEE  c2009