Owens, Richard Norman, 1894- [from old catalog] Accounting : Elementary theory and practice / Richard Norman Owens and Ralph Date Kennedy - 2nd ed. - New York : Van Nostrand , c1941[1947] - vii, 779 p. ; 23 cm. Includes index. Subjects--Topical Terms: Accounting. Dewey Class. No.: 657 / OWA 1947