@book{73701,
	author = {Garbutt, Douglas and Garbutt, D.},
	title = {Key to Carter's Advanced accounts /},
	publisher = {Pitman,},
	year = {c1963 [reprinting 1967]},
	address = {London :},
	edition = {5th ed.},
	note = { the fully-worked answers to the exercises in the 5th ed. of Carter's advanced accounts}
}