Clemens, J. H. Balance sheets and the lending banker : a new assessment of accounts and their interpretation in relation to bank advances / J. H. Clemens - 3rd rev. ed. - London : Europa, 1961. - 271 p. : ill. ; 25 cm. Includes index. Subjects--Topical Terms: Bank credit.Financial statements. Dewey Class. No.: 657.3 / CLB 1961