000			00373nam a2200157Ia 4500
008			180710s9999 xx 000 0 und d
020			_a221659
082			_a657 _bOWL
100			_aOweler, L. W. J.
245			_aIntermediate accounts
250			_a3rd ed.
260			_aBungay _bMacdonald and evans _c1964
300			_avi, 390 p.
650			_aAccounting
942			_cS
999			_c67662 _d67662