TY - BOOK AU - Castle,E.F. AU - Owens,N.P. TI - Principles of accounts T2 - M. & E. handbook series SN - 0712116206 U1 - 657 23 PY - 1969/// CY - London PB - Macdonald & Evans KW - Accounting KW - Great Britain N1 - Bibliography: p. 275 ER -