000			00762nam a2200253 4500
001			00425230
003			PWmBRO
008			840413s1974 enk o0011 eng l
082	0	0	_a657 _b.3
090	0	0	_b657.3/E47m
100	1	0	_aEllmer, Robert E.
245	1	4	_aThe mechanism of consolidated accounts _cRobert E. Ellmer
260	0	0	_aLondon _bHeinemann _c1974
300	0	0	_axi, 148 p. _c23 cm.
490	0	0	_aThe Heinemann accountancy and administration series
500	0	0	_aIncludes index
595	0	0	_a0434905305
650	0	0	_aFinancial statements
650	0	0	_aConsolidation and merger of corporations _xAccounting
650	0	0	_aHolding companies _xAccounting
942			_2ddc
994			_a001024449 85022 0001
999			_c23553 _d23553