TY  - BOOK
AU  - Kaluza,Henry J.
TI  - Elements of accounting: a systems approach 
SN  - 007924619
U1  - 657 
PY  - 1971///
CY  - Toronto, New York
PB  - McGraw-Hill, Co. of Canada, Gregg Div.
KW  - Accounting
N1  - Includes Index
ER  -