00621cam a2200193u 450000100060000000300080000600500170001400800390003103500190007004000330008904100080012208200200013010000350015024501020018526000680028730000300035565000160038565000260040115238BD-RjUL20211208235757.0140209r19671947e 000 0 eng a(BD-RjUL)15292 aDLCcCarPdDLCdBD-RjULbeng aeng04a657.3bVAF 19671 aVatter, William Joseph,d1905-14aThe fund theory of accounting and its implications for financial reports /cby william J. Vatter. aLondon :bUniversity of Chicago press,c1947 [impression 1967]. av, 123, [18] p. ;c25 cm. 0aAccounting. 0aFinancial statements.