TY  - BOOK
AU  - Carter, Roger Neale.
AU  - Garbutt,Douglas
TI  - Carter's advanced accounts: a manual of bookkeeping and accountancy for students 
U1  - 657 23
PY  - 1962///
CY  - London
PB  - Sir I. Pitman & Sons
KW  - Accounting
KW  - Bookkeeping
N1  - Previous editions by Roger N. Carter. cf. pref; "Answers": p. 999-1007
ER  -