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  <titleInfo>
    <title>Book-keeping and accounts</title>
  </titleInfo>
  <name type="personal">
    <namePart>Spicer, Ernest Evan</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Pegler, Ernest C.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">enk</placeTerm>
    </place>
    <place>
      <placeTerm type="text">London</placeTerm>
    </place>
    <publisher>H.F.L.</publisher>
    <dateIssued>1950</dateIssued>
    <edition>12th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xvi, 695 p. : ili ; 25 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Ernest Evan Spicer and Ernest C. Pegler</note>
  <note>Includes index.</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <subject>
    <topic>Bookkeeping</topic>
  </subject>
  <classification authority="ddc" edition="23">657.2 SPB 1950</classification>
  <recordInfo>
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    <recordCreationDate encoding="marc">170118</recordCreationDate>
    <recordChangeDate encoding="iso8601">20211209080954.0</recordChangeDate>
    <recordIdentifier source="BD-RjUL">61495</recordIdentifier>
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