TY  - BOOK
AU  - Castle,E F .
AU  - Owens,N P  .
TI  - Principles of accounts / 
T2  - The M & E handbook series, 
SN  - 0712117615
U1  - 657 
PY  - 1983///
CY  - Estover : 
PB  - Macdonald and Evans , 
KW  - ACCOUNTING
N1  - Includes index
ER  -