Ruzbeh J. Bodhanwala Understanding And Analyzing Balance Sheets - 3rd ed. - Delhi PHI Learning Pvt Ltd 2015 - 236 With the extensive use of computers and software ,various accounting utilities ,such as ratio, can easily be generated ,but the software being subjective in nature cannot smoothly handle the analysis. ISBN: 9788120351073 Dewey Class. No.: 657.3 R949 U / 401207