TY  - BOOK
AU  - Owler, L. W. J.
TI  - Intermediate accounts
T2  - The M and E handbook
SN  - 0712119366
PY  - 1975///
CY  - Plymouth
PB  - Macdonald and Evans
KW  - Accounting
KW  - Accounts
KW  - sears
N1  - Includes index
ER  -